1.1.73 OfficialJournaloftheEuropean Communities NoL1/1
I
(Actswhosepublication isobligatory )
REGULATION (EEC)No1/73OFTHECOUNCIL
of19December 1972
amending Regulation (EEC)No950/68ontheCommon CustomsTariff
THECOUNCIL OFTHEEUROPEAN COMMUNITIES ,
HavingregardtotheTreatyestablishing theEuropean Economic Community ,andin
particular Articles28and113thereof ;
HavingregardtotheproposalfromtheCommission ;
Whereasitisappropriate ,forthesakeofclarity,tobringthewholeoftheCommon
CustomsTariffuptodate;whereas,forthispurpose,itisnecessarytocollectinasingle
textnotonlythepartswhichareamendedasfrom1January1973,butalsotheparts
whichhavealreadybeenamendedandthosewhichremainunchanged ;whereasitisthere­
foreappropriate ,inCouncilRegulation (EEC)No950/68(1)of28June1968ontheCom­
monCustomsTariff,aslastamendedbyCouncilRegulation (EEC)No1347/72(2)of27
June1972,toreplacetheAnnexheaded'CommonCustomsTariff'byanAnnexcontain­
ingthetariffprovisions applicable on1January1973;
WhereastheUnitedStatesofAmericaarereintroducing thetariffconcessions relatingto
carpetsasfrom1January1973andtheseconcessions willnotbewithdrawn again;
whereasaDecisionoftheAmerican authorities on2Feburary1972providesforthegrad­
ualelimination oftheotherhighrates(drawnorblownglass)downtothelevelofthe
boundratesby1February1974atthelatest;whereas,theUnitedStatesofAmericathus
havingundertaken torespecttheircontractual obligations withinGATT,itisappropriate ,
inaccordance withArticleXIXoftheGeneralAgreement ,thattheCommunity should
re-establish thetariffsituationamendedbytheCouncilDecisionof4and5June1962;
WhereascertainRegulations onthecommonorganisations ofagricultural marketspro­
videthatthetariffnomenclature resultingfromtheirapplication shallbeincludedinthe
Common CustomsTariffand/orshallamendcustomsduties;whereasitistherefore
appropriate toincludeinthisRegulation alltheamendments resultingfromthesaid
Regulations ;
Whereasforcertainheadingsorsubheadings itisnecessarytointroduce amendments
withtheobjectofensuringtheiruniformapplication ;whereasacertainnumberof
draftingamendments arejustifiedforthepurposeofimproving theCommonCustoms
Tariff;
0)OJNoL172,22.7.1968,p.1.
(2)OJNoL148,30.6.1972,p.4.

NoL1/2 OfficialJournaloftheEuropeanCommunities 1.1.73
Whereas ,althoughtheyformanintegralpartoftheCommonCustomsTariff,itseemsap­
propriatenottoincludeinthisRegulation temporary tariffamendments andtheprefer­
entialsystemsresultingfromthevariousactsadoptedbytheCommunity ;
WhereasthisRegulation doesnotapplytoproductsfallingundertheTreatyestablishing
theEuropeanCoalandSteelCommunity althoughthenomenclature andtheconventional
dutiesfortheseproductsareincluded ,forinformation purposes ,intheTableofDuties
inordertomakethelattereasiertounderstand ;
HASADOPTED THISREGULATION :
Article 1
TheAnnexheaded'CommonCustomsTariff'toRegulation (EEC)No950/68ishereby
replacedbytheAnnexappendedtothisRegulation .
Article2
ThisRegulation shallenterintoforceon1January1973.
ThisRegulation shallbebindinginitsentiretyanddirectlyapplicable inallMember
States.
DoneatBrussels ,19December 1972.
FortheCouncil
ThePresident
T.WESTERTERP

1.1.73 NoL1/3 OfficialJournaloftheEuropean Communities
ANNEX
COMMON CUSTOMS TARIFF


1.1.73 OfficialJournaloftheEuropeanCommunities NoL1/5
SUMMARY
Page Chapter Page
13Rawvegetable materials ofakindsuitablefor
useindyeingorintanning ;lacs;gums,resins
andothervegetablesapsandextracts 62
14Vegetable plaitingandcarvingmaterials ;vege­
tableproducts notelsewhere specified or
included 64PARTI—PRELIMINARY PROVISIONS
SectionI—GeneralRules
A.Rulesfortheinterpretation ofthenomenclature
oftheCommon Customs Tariff 11
B.Generalrulesconcerning duties 12Section 111
C.Generalapplication bothtonomenclature and
Animalandvegetable fatsandoilsandtheircleavage
products ;preparedediblefats;toduties 12
SectionII—SpecialProvisionsanimalandvegetablewaxes
15Animalandvegetable fatsandoilsandtheir
cleavageproducts ;preparedediblefats;animal A.Goodsforcertaincategories ofships,boatsand
othervessels 13
B.Minorimportations ofanon-commercial nature.13andvegetablewaxes 65
SectionIV
C.Packingsimported full 14
Preparedfoodstuffs ;
beverages ,spiritsandvinegar;tobacco
PARTII—SCHEDULE OFCUSTOMS
DUTIES
SectionI
Chapter
Liveanimals;animalproducts16Preparations ofmeat,offish,ofcrustaceans or
molluscs 70
17Sugarsandsugarconfectionery 72
18Cocoaandcocoapreparations 76
19Preparations ofcereals,flourorstarch;pastry­
cooks'products 79
20Preparations ofvegetables ,fruitorotherparts1Liveanimals 17
ofplants 85 2Meatandediblemeatoffals 19
3Fish,crustaceans andmolluscs 2521Miscellaneous ediblepreparations 93
22Beverages ,spiritsandvinegar 101 4Dairyproduce ;birds'eggs;naturalhoney;edible
productsofanimalorigin,notelsewhere speci­
fiedorincluded 3023Residuesandwastefromthefoodindustries ;
preparedanimalfodder 108
5Productsofanimalorigin,notelsewhere speci­
fiedorincluded 35
SectionII
Vegetable products24Tobacco Ill
Section V
Mineralproducts
25Salt;sulphur;earthsandstone;plastering
materials ,limeandcement 112
26Metallicores,slagandash 1176Livetreesandotherplants;bulbs,rootsandthe
like;cutflowersandornamental foliage 37
7Ediblevegetables andcertainrootsandtubers39
8Ediblefruitandnuts;peelofmelonsorcitrus
fruit 4327Mineralfuels,mineraloilsandproductsoftheir
distillation ;bituminous substances ;mineral
waxes 119
9Coffee,tea,matéandspices 48
10Cereals 51Section VI
11Products ofthemillingindustry;maltand
starches ;gluten;inulin 54
12Oilseedsandoleaginous fruit;miscellaneous
grains,seedsandfruit;industrial andmedical
plants;strawandfodder 59Products ofthechemical andalliedindustries
28Inorganic chemicals ;organicandinorganic
compounds ofpreciousmetals,ofrareearth
metals,ofradio-active elementsandofisotopes 126

NoL1/6 OfficialJournaloftheEuropean Communities 1.1.73
Chapter Page
SectionXChapter Page
29Organicchemicals 138
30Pharmaceutical products 155
31Fertilisers 157Paper-making material ;paperandpaperboard andarticles
thereof
47Paper-making material 19932Tanninganddyeingextracts;tanninsandtheir
derivatives ;dyes,colours,paintsandvarnishes ;
putty,fillersandstoppings ;inks 160
33Essentialoilsandresinoids ;perfumery ,cosmetics48Paperandpaperboard ;articlesofpaperpulp,
ofpaperorofpaperboard 200
andtoiletpreparations 16349Printedbooks,newspapers ,picturesandother
productsoftheprintingindustry ;manuscripts ,
typescripts andplans 20534Soap,organicsurface-active agents,washing
preparations ,lubricating preparations ,artificial
waxes,preparedwaxes,polishingandscouring
preparations ,candlesandsimilararticles,model­
lingpastesand"dentalwaxes" 165
35Albuminoidal substances ;glues 167
36Explosives ;pyrotechnic products ;matches ;pyro­
phoricalloys;certaincombustible preparations 169
37Photographic andcinematographic goods....170
38Miscellaneous chemicalproducts 172SectionXI
Textilesandtextilearticles
50Silkandwastesilk 211
51Man-made fibres(continuous ) 213
52Metallised textiles 215
53Woolandotheranimalhair 216
54Flaxandramie 218
55Cotton 219Section VII
Artificialresinsandplasticmaterials ,celluloseestersand
ethers,andarticlesthereof;rubber,syntheticrubber,
factice,andarticlesthereof56Man-made fibres(discontinuous ) 220
39Artificialresinsandplasticmaterials ,cellulose
estersandethers;articlesthereof 177
40Rubber,syntheticrubber,factice,andarticles
thereof 18257Othervegetabletextilematerials ;paperyarnand
wovenfabricsofpaperyarn 222
58Carpets,mats,mattingandtapestries ;pileand
chenillefabrics;narrowfabrics;trimmings ;
tulleandothernetfabrics;lace;embroidery ...223
59Waddingandfelt;twine,cordage,ropesand
cables;specialfabrics;impregnated and
coatedfabrics;textilearticlesofakindsuitableSection VIII forindustrial use 226
60Knittedandcrocheted goods 230Rawhidesandskins,leather,furskinsandarticlesthereof;
saddleryandharness;travelgoods,handbags andsimilar
containers ;articlesofgut(otherthansilk-worm gut)61Articlesofapparelandclothingaccessories of
textilefabric,otherthanknittedorcrocheted
goods 232
62Othermadeuptextilearticles 234
63Oldclothingandothertextilearticles;rags....23641Rawhidesandskins(otherthanfurskins )and
leather 187
42Articlesofleather;saddleryandharness;travel
goods,handbagsandsimilarcontainers ;articles
ofanimalgut(otherthansilk-worm gut) 189
43Furskinsandartificialfur;manufactures thereof 191SectionXII
Footwear ,headgear ,umbrellas ,sunshades ,whips,riding­
cropsandpartsthereof;preparedfeathersandarticles
madetherewith ;artificialflowers;articlesofhumanhair; SectionIXfans
Woodandarticlesofwood;woodcharcoal ;corkand
articlesofcork;manufactures ofstraw,ofespartoandof64Footwear ,gaitersandthelike;partsofsuch
articles 237otherplaitingmaterials ;basketware and
wickerwork
44Woodandarticlesofwood;woodcharcoal ...19365Headgear andpartsthereof 239
45Corkandarticlesofcork 19766Umbrellas ,sunshades ,walking-sticks ,whips,
riding-crops andpartsthereof 241
67Preparedfeathersanddownandarticlesmade
offeathersorofdown;artificialflowers;articles 46Manufactures ofstraw,ofespartoandofother
plaitingmaterials ;basketware andwickerwork 198 ofhumanhair ;fans 242

1.1.73 OfficialJournaloftheEuropean Communities NoL1/7
Chapter Page Chapter Page
SectionXIII
Articlesofstone,ofplaster,ofcement,ofasbestos,of
micaandofsimilarmaterials ;ceramicproducts ;glass
andglassware
68Articlesofstone,ofplaster,ofcement,ofasbestos87Vehicles,otherthanrailwayortramwayrolling­
stock,andpartsthereof 329
88Aircraftandpartsthereof ;parachutes ;catapults
andsimilaraircraftlaunchinggear;groundflying
trainers 332
89Ships,boatsandfloatingstructures 333ofmicaandofsimilarmaterials 244
69Ceramicproducts 248
70Glassandglassware 252
SectionXIVSectionXVIII
Optical,photographic ,cinematographic ,measuring ,
checking ,precision ,medicalandsurgicalinstruments and
apparatus ;clocksandwatches;musicalinstruments ; Pearls,preciousandsemi-precious stones,preciousmetals,
rolledpreciousmetals,andarticlesthereof;imitation soundrecorders andreproducers ;television imageand
soundrecorders andreproducers ,magnetic ; jewellery ;compartsthereof
71Pearls,preciousandsemi-precious stones,pre­
ciousmetals,rolledpreciousmetals,andarticles
thereof;imitation jewellery 256
72Coin 261
SectionXV
Basemetalsandarticlesofbasemetal
73Ironandsteelandarticlesthereof 26390Optical,photographic ,cinematographic ,measur­
ing,checking ,precision ,medicalandsurgical
instruments andapparatus ;partsthereof 334
91Clocksandwatchesandpartsthereof 340
92Musical instruments ;soundrecorders and
reproducers ;television imageandsound
recordersandreproducers ,magnetic ;partsand
accessories ofsucharticles 342
SectionXIX
Armsandammunition ;partsthereof
93Armsandammunition ;parrsthereof 34574Copperandarticlesthereof 278
75Nickelandarticlesthereof 281
76Aluminium andarticlesthereof 283
77Magnesium andberyllium andarticlesthereof286
78Leadandarticlesthereof 287
79Zincandarticlesthereof 289
80Tinandarticlesthereof 291SectionXX
Miscellaneous manufactured articles
94Furnitureandpartsthereof;bedding,mattresses ,
mattresssupports ,cushionsandsimilarstuffed
furnishings 347
95Articlesandmanufactures ofcarvingormould­81Otherbasemetalsemployed inmetallurgy and
articlesthereof 293
82Tools,implements ,cutlery,spoonsandforks,
ofbasemetal;partsthereof 296
83Miscellaneous articlesofbasemetal 299 ingmaterial 349
96Brooms ,brushes,featherdusters,powder-puffs
SectionXVI andsieves 351
Machinery andmechanical appliances ;electricalequip­
ment;partsthereof
84Boilers,machinery andmechanical appliances ;
partsthereof 30397Toys,gamesandsportsrequisites ;parts
thereof 352
98Miscellaneous manufactured articles 354
SectionXXI
Worksofart,collectors'pieces,andantiques
99Worksofart,collectors'pieces,andantiques ..35785Electrical machinery andequipment ;parts
thereof 318
SectionXVII
Vehicles,aircraft,andpartsthereof;vesselsandcertain
associated transportequipment
86Railwayandtramwaylocomotives ,rolling-stock
andpartsthereof;railwayandtramwaytrack
fixturesandfittings;trafficsignallingequipment
ofallkinds(notelectrically powered ) 327ANNEX
Headings orsubheadings ofwhichonlypartis
coveredbyaGATTconcession orinwhichdifferent
concessions havebeengranted 360


1.1.73 OfficialJournaloftheEuropeanCommunities NoL1/9
PARTI
PRELIMINARY PROVISIONS


1.1.73 OfficialJournaloftheEuropean Communities NoL1/11
SECTION J
GENERAL RULES
A.Rulesfortheinterpretation ofthenomenclature oftheCommonCustomsTariff
Interpretation ofthenomenclature oftheCommonCustomsTariffshallbegoverned
bythefollowing principles :
1.ThetitlesofSections ,Chaptersandsub-Chapters areprovidedforeaseofrefer­
enceonly;forlegalpurposes ,classification shallbedetermined according tothe
termsoftheheadingsandanyrelativeSectionorChapterNotesand,provided
suchheadingsorNotesdonototherwise require,according tothefollowing
provisions .
2.(a)Anyreferenceinaheadingtoanarticleshallbetakentoincludeareference
tothatarticleincomplete orunfinished ,providedthat,asimported ,the
incomplete orunfinished articlehastheessentialcharacter ofthecomplete
orfinishedarticle.Itshallalsobetakentoincludeareference tothatarticle
completeorfinished (orfallingtobeclassified ascompleteorfinishedby
virtueofthisRule),importedunassembled ordisassembled .
(b)Anyreferenceinaheadingtoamaterialorsubstance shallbetakentoinclude
areference tomixtures orcombinations ofthatmaterialorsubstance with
othermaterialsorsubstances .Anyreferencetogoodsofagivenmaterialor
substance shallbetakentoincludeareferencetogoodsconsisting whollyor
partlyofsuchmaterialorsubstance .Theclassification ofgoodsconsisting
ofmorethanonematerialorsubstance shallbeaccording totheprinciples
ofRule3.
3.Whenforanyreason,goodsare,primafacie,classifiable undertwoormore
headings ,classification shallbeeffectedasfollows :
(a)Theheadingwhichprovidesthemostspecificdescription shallbepreferred
toheadingsproviding amoregeneraldescription .
(b)Mixturesandcomposite goodswhichconsistofdifferentmaterialsorare
madeupofdifferentcomponents andwhichcannotbeclassifiedbyreference
to3(a)shallbeclassifiedasiftheyconsistedofthematerialorcomponent which
givesthegoodstheiressentialcharacter ,insofarasthiscriterionisapplicable .
(c)Whengoodscannotbeclassifiedbyreferenceto3(a)or3(b),theyshallbe
classifiedundertheheadingwhichinvolvesthehighestrateofdutyandif
thisrateisthesameforseveralheadings ,theyshallbeclassifiedunderthat
oneofsuchheadingswhichoccurslatestinthenomenclature oftheTariff.
4.GoodsnotfallingwithinanyheadingoftheTariffshallbeclassifiedunderthe
headingappropriate tothegoodstowhichtheyaremostakin.
5.TheaboveRulesshallalsoapplymutatismutandiswhendetermining theap­
propriatesubheading withinaheading.

NoL1/12 OfficialJournaloftheEuropean Communities 1.1.73
B.Generalrulesconcerning duties
1.Thecustomsdutiesapplicable toimportedgoodsoriginating incountrieswhich
areContracting PartiestotheGeneralAgreement onTariffsandTradeorwith
whichtheEuropean Economic Community hasconcluded agreements containing
themostfavourednationtariffclauseshallbetheconventional duties(orduties
resultingfromconventions )shownincolumn4ofthescheduleofduties;until
suchtimeasacommontradepolicyentersintoforceinthisrespect,these"con­
ventional"ratesshallapplytogoodsotherthanthosereferredtoabove,imported
fromanythirdcountry .
Whereno"conventional "dutyisshownagainstaheadingorsubheading ,or
wheretherateofthe"conventional "dutyishigherthanthatoftheautonomous
dutyshownincolumn3,dutyshallbechargeable attherateoftheautonomous
duty.
2.Paragraph 1shallnotapplywherespecialautonomous customsdutiesareprovided
forinrespectofgoodsoriginating incertaincountriesorwherepreferential
customsdutiesareapplicable inpursuance ofassociation agreements .
3.Paragraphs 1and2shallnotprecludetheMemberStatesfromapplyingcustoms
dutiesotherthanthoseoftheCommon CustomsTariffwheretheapplication
ofsuchotherdutiesisjustifiedbyCommunity Law.
4.Thedutiesexpressed aspercentage ratesincolumns 3and4areadvalorem
duties.
5.Theletter(L)appearing incolumn3oppositecertainheadingsorsubheadings
denotesthatthegoodsconcerned aresubjecttolevies.
6.Theletters"vc"incolumns3and4denotethatthegoodsconcerned arechargeable
witha"variablecomponent "determined undertheregulations relatingtotrade
incertaingoodsprocessed fromagricultural products .
C.Generalrulesapplicable bothtonomenclature andtoduties
1.Unlessprovidedotherwise ,theprovisions relatingtovalueforcustomspurposes
shallbeappliedtodetermine ,inadditiontothevaluefortheassessment ofad
valoremcustomsduties,thevaluesbyreferencetowhichthescopeofcertain
headingsorsubheadings isdefined.
2.Thedutiableweight,inthecaseofgoodschargeable byweight,andtheweights
byreferencetowhichthescopeofcertainheadingsorsubheading isdefined,
shallbetakentobe:
(a)inthecaseofareferenceto"grossweight",theaggregateweightofthegoods
andofallpackingsthereof;
(b)inthecaseofareferenceto"netweight"orsimplyto"weight"without
qualification ,theweightofthegoodsthemselves withoutpackingofanykind.
Forthepurposesofparagraphs (a)and(b)above,"packing"meansanyexternal
orinternalcontainers ,holders,wrappings orsupports ,otherthantransportde­
vices(e.g.,transportcontainers ),tarpaulins ,tackleorancillarytransportequip­
ment.
3.Theunitofaccount (UA)byreferencetowhichcertainspecificcustomsduties
areexpressed orthescopeofcertainheadingsorsubheadings isdefinedhasa
valueof0.88867088 goffinegold.Theexchangeratetobeusedinconverting
theunitofaccountintoBelgianfrancs,Danishkroner,Dutchguilders,French
francs,Germanmarks,Irishpounds,Italianlire,Luxembourg francs,Norwegian
kronerorpoundssterlingshallbethatcorresponding totheparvaluecom­
municated toandrecognised bytheInternational Monetary Fundinrespectof
thesecurrencies .

1.1.73 OfficialJournaloftheEuropeanCommunities NoL1/13
SECTION II
SPECIAL PROVISIONS
A.Goodsforcertaincategories ofships,boatsandothervessels
Customsdutiesaresuspended inrespectofgoodsforuseintheconstruction ,repair,
maintenance orconversion oftheships,boatsorothervesselslistedinthefollowing
schedule,orforfittingoutorequipping suchships,boatsorothervessels.
HeadingNo Description ofgoods
89.01 Ships,boatsandothervesselsnotfallingwithinheadingsNos89.02to
89.0.5:
A.Warships
B.Other:
LSea-going vessels
89.02 Vesselsspeciallydesignedfortowing (tugs)orpushingothervessels:
A.Tugs
B.Pushercraft:
I.Sea-going
89.03Light-vessels ,fire-floats ,dredgersofallkinds,floatingcranes,andother
vesselsthenavigability ofwhichissubsidiary totheirmainfunction ;
floatingdocks:
A.Sea-going vessels
Thesuspension shallbesubjecttosuchconditions asmaybedetermined bythecom­
petentauthorities withaviewtoCustomscontroloftheuseofsuchgoods.
B.Minorimportations ofanon-commercial nature
1.Customsdutyshallbechargedattheflatrateof10%advaloremongoodssent
insmallconsignments toprivateindividuals ,providedthatsuchimportations are
notofacommercial nature.Suchflatrateassessment shallnotapplytogoods
fallingwithinChapter24.
2.Animportation shallbetreatedasnotbeingofacommercial natureif:
—itisoccasional ;
—itconsistssolelyofgoodsforpersonalorfamilyusebytheconsignee ,andof
suchkindorquantitythatthereisnoindication thattheyarebeingimported
foranycommercial purpose ;and
—itconsistsofgoodsofanaggregate valuenotexceeding 60UA.

NoL1/14 1.1.73 OfficialJournaloftheEuropean Communities
3.Theflatrateofcustomsdutyof10%advaloremshallnotapplytogoodsimported
undertheconditions setoutinparagraph 1iftheaddressee ofthepackethas,
beforetheyarechargedwiththesaidflatrate,requestedthattheybesubjected
tothecustomsdutiesappropriate tothem.Allthegoodsmakinguptheconsign­
mentshallthenbesubjectedtothedutieswhichareappropriate tothem.
C.Packingsimported full
1.Packings ,asdefinedinSectionI,C.,2.,importedfullanddeclaredforhomeuse
atthesametimeasthegoodscontained thereinshallbe:
(a)chargeable atthesamerateofcustomsdutyasthegoodscontained therein :
—wheresuchgoodsaresubjecttoanadvaloremcustomsduty,or
—wherethepackingsaretobeincludedinthedutiableweightofthegoods
contained therein;
(b)admittedfreeofcustomsduties:
—wherethegoodscontained thereinarefreeofcustomsduty,or
—wherethegoodscontained thereinaredutiableotherwisethanb-yreference
toweightorvalue,or
—wheretheweightofthepackings isnottobeincludedinthedutiableweight
ofthegoodscontained therein;
(c)chargeable attheratesofcustomsdutyappropriate tothem,notwithstanding
subparagraphs (a)and(b)above:
—wheretheyarenotofatypenormallyusedforthegoodscontained therein
andhaveanindependent anddurableuseotherthanaspackings ,or
—wheretheyhavebeenusedinordertoevadepaymentofthecustoms
dutiesapplicable theretoinaccordance withtheirtariffdescription .
2.Wherepackingscoveredbytheprovisions ofparagraphs 1(a)and(b)contain
goodsofseveraldifferentTariffdescriptions ,theweightandvalueofthepackings
shall,forthepurposeofdetermining theirdutiableweightorvalue,beapportioned
betweenallthegoodscontained ,inproportion totheweightorvalueofthose
goods.

1.1.73 OfficialJournaloftheEuropean Communities NoL1/15
PARTII
SCHEDULE OFCUSTOMS DUTIES


1.1.73 OfficialJournaloftheEuropean Communities NoL1/17
SECTION I
LIVEANIMALS ;ANIMAL PRODUCTS
CHAPTER 1
LIVEANIMALS
Notes
1.ThisChaptercoversallliveanimalsexcept :
(a)Fish,crustaceans andmolluscs ,ofheadingsNos03.01and03.03;
(b)Microbial culturesandotherproductsofheadingNo30.02;and
(c)AnimalsofheadingNo97.08.
2.AnyreferenceinthisChaptertoaparticular genusorspecies,exceptwherethecontextotherwise requires
includesareferencetotheyoungofthatgenusorspecies.
Additional Note
Forpurposesofsubheading 01.02AII(a),theexpression "calves"meansanimalsofthedomesticbovinespecies
weighingonthehoof220kgorlessandnotyethavinganypermanent teeth.
RateofDuty
Heading
number Descriptionautonomous
•/«
orLevy
(L)conventional
V»
1 2 3 4
01.01 Livehorses,asses,mulesandhinnies :
A.Horses :
I.Pure-bred breedinganimals (a) Free Free
II.Forslaughter (a) 11 8
III.Other 23 18
B.Asses 12—
C.Mulesandhinnies 17—
01.02 Liveanimaisofthebovinespecies:
A.Domestic species :
I.Pure-bred breedinganimals (a) Free Free
II.Other :
a)Calves
b)Other:16(b)
+(L)n—
1.Cowsforimmediate slaughter ,themeatofwhichisintended
forprocessing (a) 16
+(L)n13
+(L)n
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Thisrateisreducedto8%inrespectofcalvesofaweightoflessthan80kgintendedforfattening ,subjecttocompliance withcertainconditions .
(*)Incertainconditions ,alevyisapplicable inadditiontothecustomsduty.

NoL1/18 OfficialJournaloftheEuropean Communities 1.1.73
B.Othei
B.OtherHeading
number DescriptionRateofDuty
autonomous
%>
orLevy
(L)conventional
°/o
1 2 3 4
01.02 A.II.2.Other:
(continued ) aa)Notyethavinganypermanent teeth,ofaweightofnot
lessthan350kgbutnotmorethan450kginthecase
ofmaleanimals,orofnotlessthan320kgbutnot
morethan420kginthecaseoffemaleanimals (a)....16+(L)(*) (b)
bb)Other 16+(L)H (c)(d)
01.03B.Othei
Liveswine:Free
A.Domestic species :
Freeï.Pure-bred breedinganimals (a)Free
II.Other:
a)Sowshavingfarrowedatleastonce,ofaweightofnotlessthan16(L)160kg
b)Other 16(L)
01.04B.Other
Livesheepandgoats:Free
A.Domestic species :
I.Sheep:
a)Pure-bred breedinganimals (a) Free Free
b)Other 15—
II.Goats 5—
01.05B.Othei
Livepoultry,thatistosay,fowls,ducks,geese,turkeysandguineafowls:Free
A.Ofaweightnotexceeding 185g 12(L)—
B.Other:
I.Fowls 12(L)—
II.Ducks 12(L)—
III.Geese 12(L)—
IV.Turkeys 12(L)—
V.Guineafowls 12(L)—
01.06 Otherliveanimals :
A.Domestic rabbits 10 8
B.Pigeons 12 10
C.Other Free (e)B.Othei
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Thelevyshallbeestablished inaccordance withtheprovisions setoutinProtocolNo1appended totheTradeAgreement betweentheE.E.C.andthe
SocialistFederalRepublic ofYugoslavia .
(c)Arateof6%isapplicable withinthelimitsofanannualtariffquota,tobegrantedbythecompetent authorities oftheEuropean Communities ,of20,000
heifersandcows(otherthanforslaughter )ofthefollowing breeds :grey,brown,yellow,spottedSimmental andPinzgau .Qualification forquotaissubject
toconditions tobedetermined bythecompetent authorities ofthemember-state ofdestination :
(d)Arateof4%isapplicable withinthelimitsofanannualtariffquota,tobegrantedbythecompetent authorities oftheEuropean Communities ,of5,000
bulls,cowsandheifers (otherthanforslaughter )ofthefollowing breeds:spottedSimmental ,SchwyzandFribourg .Toqualifyforthequota,animals
ofthebreedsspecifiedmustbecoveredbythefollowing documents :
—bulls: pedigreecertificate ;
—cowsandheifers :pedigreecertificate orherdbookentrycertificate attestingtothepurityofthebreed.
/e)SeeAnnex.
(*)Incertainconditions ,alevyisapplicable inadditiontothecustomsduty.

1.1.73 OfficialJournaloftheEuropean Communities NoL1/19
CHAPTER 2
MEATANDEDIBLE MEATOFFALS
Note
ThisChapterdoesnotcover:
(a)Productsofthekindsdescribed inheadingsNos02.01,02.02,02.03,02.04and02.06,unfitorunsuitable for
humanconsumption ;
(b)Guts,bladdersorstomachsofanimals (headingNo05.04)andanimalblood(headingNo05.15);or
(c)Animalfat,otherthanproductsofheadingNo02.05(Chapter15).
Additional Note
Thefollowingexpressions shallhavethemeaningshereunder assignedtothem:
A."Carcasesofdomesticbovineanimalsforthepurposesofsubheading 02.01AIIa):wholecarcasesofthe
slaughtered animalsafterhavingbeenbled,eviscerated andskinned .Suchcarcasesareimportedwithorwithout
theheads,withorwithoutthefeetandwithorwithouttheotheroffalsattached .Wherecarcasesareimported
withouttheheads,thelattermusthavebeenseparated fromthecarcaseattheatloido-occipital joint.When
importedwithoutthefeet,thelattermusthavebeencutoffatthecarpo-metacarpian ortarso-metatarsian
joints;
B."Half-carcasesofdomesticbovineanimals",forthepurposesofsubheading 02.01AIIa):theproductresulting
fromthesymmetrical divisionofthewholecarcasethroughthecentreofeachcervical,dorsal,lumbarand
sacralvertebraandthroughthecentreofthesternumandoftheischio-pubic symphysis ;
C."Calfcarcases forthepurposesofsubheading 02.01AIIa)1aa)11:carcasesofanimalsofthedomestic
bovinespecieswiththetypicallightcolourofveal,weighingpercarcase130kgorless;
D."Calfhalf-carcases ",forthepurposesofsubheading 02.01Alla)1aa)11:half-carcases ofanimalsofthe
domesticbovinespecieswiththetypicallightcolourofveal,weighingperhalf-carcase 65kgorless;
E."Unseparated calfforequarters ",forthepurposesofsubheading 02.01AIIa)1aa)22:thewholeofthefront
partofacalfcarcasecomprising allthebonesandthescrag,neckandshoulder ,withamaximum ofeightpairs
ofribsandaminimum offourpairsofribs.Thesecutsmustbeofthetypicallightcolourofvealandweigh
notmorethan60kg;
F."Separated calfforequarters",forthepurposesofsubheading 02.01AIIa)1aa)22:thefrontpartofacalf
half-carcase comprising allthebonesandthescrag,neckandshoulder ,withamaximum ofeightribsanda
minimum offourribs.Thesecutsmustbeofthetypicallightcolourofvealandweighnotmorethan30kg;
G."Unseparated calfhindquarters ",forthepurposesofsubheading 02.01AIIa)1aa)33:thewholeofthe
rearpartofacalfcarcasecomprising allthebonesandthethighsandloins,withaminimumoffivepairsof
wholeorcutribswithorwithouttheknuckleandwithorwithoutthethinflanks.Thesecutsmustbeofthe
typicallightcolourofvealandweighnotmorethan75kg.Theexpression istobeextendedtocoverthewhole
ofthefrontpartofacalfcarcasecomprising allthebonesandthescrag,neckandshoulder ,withmorethan
eightpairsofribs;
H."Separated calfhindquarters ",forthepurposesofsubheading 02.01AIIa)laa)33:therearpartofacalf
half-carcase comprising allthebonesandthethighandloin,withaminimumoffivewholeorcutribswithorwithout
theknuckleandwithorwithoutthethinflanks.Thesecutsmustbeofthetypicallightcolourofvealandweigh
notmorethan40kg.Theexpression istobeextendedtocoverthefrontpartofacalfhalf-carcase comprising
allthebonesandthescrag,neckandshoulder ,withmorethaneightribs;
IJ.'''"Compensated quarters":
(a)forthepurposesofsubheading 02.01Alla)1bb)11:portionscomposed ofeither:
—forequarters comprising allthebonesandthescrag,neckandshoulder ,andcutatthetenthrib;and
hindquarters comprising allthebonesandthethighandsirloin,andcutatthethirdrib;or
—forequarters comprising allthebonesandthescrag,neckandshoulder ,andcutatthefifthrib,withthe
wholeoftheflankandbreastattached;andhindquarters comprising allthebonesandthethighand
sirloin,andcutattheeighthcutrib.

NoL1/20 OfficialJournaloftheEuropeanCommunities 1.1.73
Theforequarters andthehindquarters constituting "compensated quarters"mustbeimportedatthesame
timeandinequalnumbers ,andthetotalweightoftheforequarters mustbethesameasthatofthehind­
quarters;adifference ofnotmorethan5%inthoseweightsisallowed;
(b)forthepurposesofsubheading 02.01Alla)2aa):portionscomposed ofeither:
—forequarters comprising allthebonesandthescrag,neckandshoulder ,andcutatthetenthrib;andhind­
quarterscomprising allthebonesandthethighandsirloin,andcutatthethirdrib;or
—■forequarters comprising allthebonesandthescrag,neckandshoulder ,andcutatthefifthrib,withthe
wholeoftheflankandbreastattached;andhindquarters comprising allthebonesandthethighand
sirloin,andcutattheeighthcutrib.
Theforequarters andthehindquarters constituting "compensated quarters'''mustbeimportedatthesame
timeandinequalnumbers;
K."Forequarters ofadultanimalsforthepurposesofsubheading 02.01Alla)1bb)22,and"forequarters
forthepurposesofsubheading 02.01A11(a)2(bb):thefrontpartofthehalf-carcase comprising allthebones
andthescrag,neckandshoulder ,withaminimum offourribsandamaximum oftenwholeorcutribs,
withorwithoutthethinflanks;
"Hindquarters ofadultanimalsforthepurposesofsubheading 02.01Alla)1bb)33,and"hindquarters ",
forthepurposesofsubheading 02.01Alla)2cc):therearpartofthehalf-carcase comprising allthebones
andthethighandsirloin,withaminimumofthreewholeorcutribs,withorwithouttheshinandwithor
withoutthethinflanks;theexpressions aretobeextendedtocoverthefrontpartofthehalf-carcasecomprising
allthebonesandincludingthescrag,neckandshoulder ,butwithmorethantenribs.
RateofDuty
number
Heading Descriptionautonomous
V«
orLevy
(L)conventional
»It
1 2 3 4
02.01 MeatandedibleoffalsoftheanimalsfallingwithinheadingNo.01.01,
01.02,01.03or01.04,fresh,chilledorfrozen:
A.Meat:
I.Ofhorses,asses,mulesandhinnies16 13
II.Ofbovineanimals :
a)Ofdomesticbovineanimals :
1.Freshorchilled :
aa)Ofcalves;
11.Carcases andhalf-carcases 20+(L)n—
22.Separated orunseparated forequarters 20+(L)n—
33.Separated orunseparated hindquarters 20+(L)(*)—
bb)Ofadultanimals :
11.Carcases ,half-carcases or'compensated 'quarters :
aaa)Carcasesofaweightofnotlessthan180kg
butnotmorethan270kgandhalf-carcases
or'compensated 'quarters,ofaweightofnot
lessthan90kgbutnotmorethan135kg,
withalowdegreeofossification ofthe
cartilages (moreespecially thoseofthesym­
physispubisandthevertebralapophyses ),the
meatofwhichisofalightpinkcolourand
thefatofwhich,ofextremely finestructure ,
iswhitetolightyellowincolour(a) 20+(L)(*) (b)
bbb)Other 20+(L)H
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Thelevyshallbeestablished inaccordance withtheprovisions setoutinProtocolNo1appendedtotheTradeAgreement betweentheE.E.C.and
theSocialistFederalRepublicofYugoslavia .
*)Incertainconditions ,alevyisapplicable inadditiontothecustomsduty.

1.1.73 OfficialJournaloftheEuropean Communities NoL1/21
RateotDuty
Heading
number Descriptionautonomous
»/»
orLevy
(L)conventional
•/.
1 2 3 4
02.01
(continued )A.IIa)1,bb)22.Forequarters :
aaa)Ofaweightofnotlessthan45kgbutnot
morethan68kg,withalowdegreeof
ossification ofthecartilages (moreespecially
thoseorthevertebralapophyses ),themeatof
whichisofalightpinkcolourandthefatof
which,ofextremely finestructure ,iswhiteto
lightyellowincolour(a) 20+(L)n (b)
bbb)Other
33.Hindquarters :
aaa)Ofaweightofnotlessthan45kgbutnot
morethan68kg(notlessthan38kgbutnot
morethan61kginthecaseof'Pistola'cuts),
withalowdegreeofossification ofthecar­
tilages(moreespecially thoseofthevertebral
apophyses ),themeatofwhichisofalight
pinkcolourandthefatofwhich,ofextremely
finestructure ,iswhitetolightyellowin
colour (a)
bbb)Other
cc)Othercutsofbeefandveal:
11.Unboned (bone-in)20+(L)H
20+(L)(*)
20+(L)(»)
20+(L)n(b)
22.Bonedorboneless 20+(L)(*)—
2.Frozen :
aa)Carcases ,half-carcases ,or'compensated 'quarters 20+(L)(*) (c)
bb)Forequarters 20+(L)·n (c)
cc)Hindquarters 20+(L)n (c)
dd)Other:
11.Unboned (bone-in ) 20+(L)(*) (c)
22.Bonedorboneless :
aaa)Forequarters ,wholeorcutintoamaximum of
fivepieces,eachquarterbeinginasingle
block;'compensated 'quartersintwoblocks,
oneofwhichcontainstheforequarter ,whole
orcutintoamaximum offivepieces,and
theother,thehindquarter ,excluding theten­
derloin,inonepiece 20+(L)(*) (c)
bbb)Other 20+(L)n (c)
b)Other
III.Ofswine:
a)Ofdomesticswine:
1.Carcasesorhalf-carcases ,withorwithoutheads,feetor
flarefat20
20(L)(c)
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Thelevyshallbeestablished inaccordance withtheprovisionssetoutinProtocolNo1appendedtotheTradeAgreement betweentheE.E.C.andthe
SocialistFederalRepublicofYugoslavia .
(c)beeAnnex.
(*)Incertainconditions ,alevyisapplicable inadditiontothecustomsduty.

NoL1/22 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
number Descriptionautonomous
»/»
orLevy
(L)conventional
»/®
t 2 3 4
02.01 A.III.a)2.Hamsandcutsofjham,unboned (bone-in ) 20(L)-—
(continued )3.Shoulders andcutsofshoulders ,unboned (bone-in ) 20(L)—
4.Loinsandcutsofloins,unboned (bone-in ) 20(L)—
J.Belliesandcutsofbellies 20(L)—
6.Other 20(L)—
b)Other 7 5
IV.Other 20 20
B.Offals :
I.Forthemanufacture ofpharmaceutical products (a)Free Free
II.Other:
a)Ofhorses,asses,mulesandhinnies16 13
b)Ofdomesticbovineanimals :
1.Livers 20 14
2.Other 20 12
c)Ofdomesticswine:
1.Headsandcutsofheads;necks 20(L) 12
2.Feetandtails 20(L) 12
3.Kidneys 20(L) 12
4.Livers 20(L) 14
5.Hearts,tonguesandlungs 20(L) 12
6.Livers,hearts,tonguesandlungsattachedtothetrachea
andgullet 20(L) 12
7.Other 20(L) 12
d)Other 12 6
02.02 Deadpoultry (thatistosay,fowls,ducks,geese,turkeysandguinea
fowls)andedibleoffalsthereof (exceptliver),fresh,chilledorfrozen:
A.Wholepoultry :
I.Fowls :
a)Pluckedandgutted,withheadsandfeet,knownas'83%
chickens' 18(L)
b)Pluckedanddrawn,withoutheadsandfeetbutwithhearts,
liversandgizzards,knownas'70°/ochickens' 18(L)
c)Pluckedanddrawn,withoutheadsandfeetandwithouthearts,
liversandgizzards ,knownas'65%chickens' 18(L)
II.Ducks :
a)Plucked,bled,guttedbutnotdrawn,withheadsandfeet,known
as'85%ducks' 18(L)
b)Pluckedanddrawn,withoutheadsandfeet,withorwithout
hearts,liversandgizzards,knownas'70%ducks' 18(L)—
III.Geese :
a)Plucked,bled,notdrawn,withheadsandfeet,knownas
'82Ό/οgeese' 18(L)—
b)Pluckedanddrawn,withoutheadsandfeet,withorwithout
heartsandgizzards,knownas'75'°/ogeese' 18(L)—
IV.Turkeys 18(L)—
V.Guineafowls 18(L)—
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.1.73 NoL1/23 OfficialJournaloftheEuropean Communities
RateofDuty
Heading
number Descriptionautonomous
Vo
orLevy
(L)conventional
V«
1 2 3 4
02.02
(continued )B.Poultrycuts(excluding offals):
I.Bonedorboneless
II.Unboned (bone-in):
a)Halvesorquarters :18(L)—
1.Offowls 18(L)—
2.Ofducks 18(L)—
3.Ofgeese 18(L)
4.Ofturkeys 18(L)-
5.Ofguineafowls 18(L)—
b)Wholewings,withorwithouttips 18(L)—
c)Backs,necks,backswithnecksattached ,rumpsandwingtips..18(L)—
d)Breastsandcutsofbreasts :
1.Ofgeese 18(L)—
2.Ofturkeys 18(L)—
3.Ofotherpoultry 18(L)—
e)Legsandcutsoflegs:
1.Ofgeese 18(L)—
2.Ofturkeys :
aa)Drumsticks andcutsofdrumsticks 18(L)
bb)Other 18(L)-
3.Ofotherpoultry 18(L)—
f)Other 18(L)—
C.Offals 18(L)—
02.03 Poultryliver,fresh,chilled,frozen,saltedorinbrine:
A.Foiegras(gooseorduck) 5(L) 5
B.Other 16(L) 14
02.04 Othermeatandediblemeatoffals,fresh,chilledorfrozen:
A.Ofdomesticpigeonsanddomesticrabbits 13 13
B.Ofgame 7 5
C.Other:
I.Whaleandsealmeat;frogs'legs 19 10
II.Other 19 14
02.05 Pigfatfreeofleanmeatandpoultryfat(notrenderedorsolvent­
extracted ),fresh,chilled,frozen,salted,inbrine,driedorsmoked :
A.Back-fat :
I.Fresh,chilled,frozen,saltedorinbrine 22(L)—

OfficialJournaloftheEuropean Communities 1.1.73 NoL1/24
Heading
numberDescriptionRateofDuty
autonomous
»/»
orLevy
(L)conventional
»/«
1 2 3 4
02.05 A.II.Driedorsmoked 22(L)—
(continued )B.Pigfat,otherthanthatfallingwithinsubheading A 22(L)—
C.Poultryfat 22(L)—
02.06 Meatandediblemeatoffals(exceptpoultryliver),salted,inbrine,dried
orsmoked :
A.Horsemeat ,salted,inbrineordried 16 13
B.Meatandediblemeatoffalsofdomestic swine:
I.Meat:
a)Saltedorinbrine:
1.Carcasesorhalf-carcases ,withorwithoutheads,feetor25(L) flarefat—
2.Hamsandcutsofham,unboned (bone-in )25(L)—
3.Shoulders andcutsofshoulders ,unboned (bone-in ) 25(L)—
4.Loinsandcutsofloins,unboned (bone-in ) 25(L)—
5.Bellies (streaky)andcutsofbellies25(L)—
6.Other 25(L)—
b)Driedorsmoked :
1.Carcasesorhalf-carcases ,withorwithoutheads,feetor
flarefat 25(L)—
2.Hamsandcutsofham,unboned (bone-in ) 25(L)—
3.Shoulders andcutsofshoulders ,unboned (bone-in ) 25(L)—
4.Loinsandcutsofloin,unboned (bone-in ) 25(L)—
5.Bellies (streaky)andcutsofbellies 25(L)—
6.Other 25(L)—
11.Ediblemeatoffals:
a)Headsandcutsofheads;necks 25(L) —
b)Feetandtails 25(L)—
c)Kidneys 25(L)—
d)Livers 25(L)—
e)Hearts,tonguesandlungs 25(L) —
f)Livers,hearts,tonguesandlungsattachedtothetracheaand
25(L) gullet—
g)Other 25(L) —
C.Other:
I.Ofdomestic bovineanimals :
a)Meat:
1.Unboned (bone-in ) 24+(L)n—
2.Bonedorboneless 24+(L)n—
b)Offals 24—
II.Other 24—
(*)Incertainconditions ,alevyisapplicable inadditiontothecustomsduty.

1.1.73 OfficialJournaloftheEuropean Communities NoL1/25
CHAPTER 3
FISH,CRUSTACEANS ANDMOLLUSCS
Note
ThisChapterdoesnotcover:
(a)Marinemammals (headingNo01.06)ormeatthereof (headingNo02.04or02.06);
(b)Fish(includingliversandroesthereof),crustaceans andmolluscs ,dead,unfitorunsuitable forhumanconsump­
tionbyreasonofeithertheirspeciesortheircondition (Chapter5);or
(c)Caviarorcaviarsubstitutes (headingNo16.04).
RateofDuty
Heading
number Descriptionautonomous
Vo
orLevy
(L)conventional
%r
1 2 3 4
03.01 Fish,fresh(liveordead),chilledorfrozen:
A.Freshwater fish:
I.Troutandothersalmonidae :
a)Trout 16 12
b)Salmonandlakewhitefish 16 8
c)Other 16 10
II.Eels 10 5
III.Carp 10 8
IV.Other 10 8
B.Saltwater fish:
I.Whole,headlessorinpieces:
a)Herring :
1.From15Februaryto15June:
aa)Freshorchilled Free Free
bb)Frozen Free Free
2.From16Juneto14February :
aa)Freshorchilled 20(a)(b)15(b)(c)
bb)Frozen 20(a)(b)15(b)(c)
b)Sprats:
1.From15February to15June Free Free
2.From16Juneto14February 20(a) 13
(a)Totalsuspension foranindefinite period.
(b)Subjecttocompliance withthereferenceprice.Acountervailing taxisprovidedforinthecaseofnon-compliance withthereferenceprice.
(c)Dutyexemption withinthelimitsofanannualtariffquotaof46,000metrictonstobegrantedbythecompetent authorities oftheEuropeanCommunities
andsubjecttocompliance withthereference price.

NoL1/26 OfficialJournaloftheEuropean Communities 1.1.73
Heading
number DescriptionRateofDuty
autonomous
»/»
orLevy
(L)conventional
%
1 2 3 4
03.01 B.I.c)Tunny :
(continued )1.Fortheindustrial manufacture ofproductsfallingwithin
headingNo16.04(a):
aa)Whole:
11.Yellow-finned tunny:
aaa)Weighingnotmorethan10kgeach 25(b)(c)22(c)(d)
bbb)Other 25(b)(c)22(c)(d)
22.Long-finned tunny 25(b)(c)22(c)(d)
33.Other 25(b)(c)22(c)(d)
bb)Gilledandgutted:
11.Yellow-finned tunny:
aaa)Weighing notmorethan10kgeach .25(b)(c)22(c)(d)
bbb)Other 25(b)(c)22(c)(d)
22.Long-finned tunny 25(b)(c)22(c)(d)
33.Other 25(b)(c)22(c)(d)
cc)Other(forexample ,"headsoff"):
11.Yellow-finned tunny:
aaa)Weighing notmorethan10kgeach 25(b)(c)22(c)(d)
bbb)Other 25(b)(c)22(c)(d)
22.Long-finned tunny 25(b)(c)22(c)(d)
33.Other25(b)(c)22(c)(d)
2.Other25(c)22(c)(d)
d)Sardines (Clupeapilchardus Walbaum ):
1.Freshorchilled 25 23
2.Frozen 25 23
e)Sharks 15 8(e)
f)Redfish (Sebastesmarinus):
1.Freshorchilled 15 8
2.Frozen 15 8
g)Halibut (Hippoglossus vulgaris,Hippoglossus reinhardtius ) 15 8
h)Cod(GadusmorrhuaorGaduscallarías):
1.Freshorchilled 15 15
2.Frozen 15 15
ij)Coalfish (Pollachius virensorGadusvirens):
1.Freshorchilled 15 15
2.Frozen 15 15
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Totalsuspension foranindefinite period .-
(c)Subjecttocompliance withthereferenceprice.Acountervailing taxisprovidedforinthecaseofnon-compliance withthereferenceprice.
(d)Dutyexemption inrespectoftunnyintendedforthecanningindustry,withinthelimitsofanannualtariffquotaof30,000metrictonstobegranted
bythecompetent authorities oftheEuropean Communities andsubjecttocompliance withthereferenceprice.Qualification forthisquotaisgoverned
byconditions tobedetermined bythecompetent authorities .
(e)Dutyratereducedto6%inrespectofpikeddog-fish (Squalusacanthias )withinthelimitsofanannualtariffquotaof2,500metrictonstobegranted
bythecompetent authorities oftheEuropean Communities .

1.1.73 OfficialJournaloftheEuropean Communities NoL1/27
RateofDuty
Heading
number Descriptionautonomous
%
orLevy
(L)conventional
°/o
1 2 3 4
03.01 B.I.k)Haddock :
(continued ) 1.Freshorchilled 15 15
2.Frozen 15 15
1)Whiting (Meriangus meriangus ):
1.Freshorchilled 15 15
2.Frozen 15 15
m)Mackerel :
1.From15Februaryto15June:
aa)Freshorchilled Free Free
bb)Frozen Free Free
2.From16Juneto14February :
aa)Freshorchilled 20 20
bb)Frozen 20 20
n)Anchovies (Engraulis sp.p.):
1.Freshorchilled 15 15
2.Frozen 15 15
o)Plaice:
1.Freshorchilled 15 15
2.Frozen 15 15
p)Sea-bream ofthespeciesDentexdentexandPagellus :
1.Freshorchilled 15 15
2.Frozen 15 15
q)Other 15 15
II.Fillets :
a)Freshorchilled 18 18
b)Frozen :
1.Ofcod(Gadusmorrhua orGaduscallarías ) 18 15
2.Ofcoalfish (Pollachius virensorGadusvirens) 18 15
3.Ofhaddock 18 15
4.Ofredfish (Sebastesmarinus ) 18 15
5.Oftunny 18 18
6.Ofsea-bream ofthespeciesDentexdentexandPagellus.... 18 15
7.Other 18 15
C.Liversandroes 14 10
03.02 Fish,dried,saltedorinbrine;smokedfish,whetherornotcooked
beforeorduringthesmokingprocess:
A.Dried,saltedorinbrine:
I.Whole,headlessorinpieces:
a)Herrings12 12
b)Cod 13(a) 13(b)
(a)Totalsuspension foranindefinite period.
(b)Dutyexemption withinthelimitsofanannualtariffquotaof34,000metrictonstobegrantedbythecompetent authorities oftheEuropeanCommunities

NoL1/28 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
number Descriptionautonomous
°/o
orLevy
(L)conventional
°/o
1 2 3 4
03.02 A.I.c)Anchovies (Engraulis sp.p.) 15 10
(continued ) d)Commonhalibut (Hippoglossus vulgaris ) 15 —
e)Salmon,saltedorinbrine 15 11
f)Other 15 12
II.Fillets:
a)Ofcod 20(a) 20
b)Ofsalmon,saltedorinbrine 18 15
c)OflesserorGreenland halibut (Hippoglossus reinhardtius ),
saltedorinbrine 18 15
d)Other 18 16
B.Smoked,whetherornotcookedbeforeorduringthesmokingprocess :
I.Herring 16 10
II.Salmon 16 13
III.LesserorGreenland halibut (Hippoglossus reinhardtius ) 16 15
IV.Common halibut (Hippoglossus vulgaris ) 16 16
V.Other 16 14
C.Liversandroes15 11
D.Fishmeal15 13
03.03 Crustaceans andmolluscs,whetherinshellornot,fresh(liveordead),
chilled,frozen,salted,inbrineordried;crustaceans ,inshell,simply
boiledinwater:
A.Crustaceans :
I.Crawfish 25 (b)
II.Lobsters (Homarus sp.p.):
a)Live 25 10
b)Other:
1.Whole 25 13
Other 25 20
III.Crabsandfreshwater crayfish 18 15
IV.Shrimpsandprawns :
a)Prawns (Pandalidae sp.p.)18 12
b)Shrimpsofthegenus'Crangon'sp.p.:
1.Fresh,chilledorsimplyboiledinwater 18 18
2.Other 18 18
c)Other 18 18
V.Other(forexample,Norwaylobsters ) 14 12
B.Molluscs :
I.Oysters :
a)European flatoystersweighingnotmorethan40geach Free Free
b)Other 18 18
(a)Totalsuspension foranindefinite period.
(b)SeeAnnex.

1.1.73 OfficialJournaloftheEuropeanCommunities NoL1/29
Heading
number DescriptionRateofDuty
autonomous
•/«
orLevy
(L)conventional
»/«
1 2 3 4
03.03 B.II.Mussels 10 10
(continued )
III.Snails,otherthanseasnails 6 Free
IV.Other:
a)Frozen :
1.Squid:
aa)Ommastrephes sagittatus andLoligosp.p 8 6
bb)Other 8 8
2.Cuttle-fish ofthespeciesSepiaofficinalis ,Rossiamacrosoma
andSepiolarondeleti 8 8
3.Octopus 8 8
4.Other 8 8
b)Other:
1.Squid(Ommastrephes sagittatus andLoligosp.p.) 8 6
2.Other 8 8

NoL1/30 OfficialJournaloftheEuropean Communities 1.1.73
CHAPTER 4
DAIRYPRODUCE ;BIRDS'EGGS;NATURAL HONEY ;EDIBLEPRODUCTS OFANIMAL ORIGIN ,NOTELSEWHERE
SPECIFIED ORINCLUDED
Notes
1.Theexpression "milk"meansfullcreamorskimmedmilk,buttermilk ,whey,kephir,yoghourtandsimilar
fermented milk.
2.Milkandcreamputupinhermetically sealedcansareregardedaspreserved withinthemeaningofheading
No04.02.However ,milkandcreamarenotregardedassopreserved merelybyreasonofbeingpasteurised ,
sterilisedorpeptonised ,iftheyarenotputupinhermetically sealedcans.
Additional Notes
1.Theterm"cans",asusedinNote2tothisChapter,shallbetakentoapplyonlytosuchcontainers ofanet
capacitynotexceeding 5kg.
2.Theexpression "specialmilkforinfants",asusedinsubheading 04.02B1a),shallbetakentomeanproducts
freefrompathogenic andtoxigenicgermsandcontaining pergrammelessthan10,000revivifiable aerobic
bacteriaandlessthan2coliformbacteria .
3.Forthepurposeofcalculating thefatcontentofproductsfallingwithinsubheadings 04.02Bib)andBIIb),
theweightofanyaddedsugarshallbedisregarded .
4.Theexpression "wholecheeses",asusedinsubheading 04.04Ala)shallbetakentoapplytowholecheeses
oftheconventional flatcylindrical shapeofthefollowing netweights:
—Emmentaler :notlessthan60kgbutnotmorethan130kg;
—GruyereandSbrinz:notlessthan20kgbutnotmorethan45kg;
—Bergkase :notlessthan20kgbutnotmorethan60kg;
-—Appenzell :notlessthan6kgbutnotmorethan8kg.
5.Subheading 04.04AIb)2shallbetakentoapplyonlytogoodsthepackingsofwhichbearatleastthefollowing
particulars :
—thedescription ofthecheese,
—thefatcontent,byweight,referredtodrymatter.
—thepackerresponsible ,
—thecountryoforiginofthecheese.
6.Forthepurposesofsubheading 04.04DI,theexpression "putup(inboxesorinslices)forretailsale"shallbe
takentoapplytocheeseofthekindsclassifiedunderthatsubheading putupinindividual portionsorinslices
andpackedinoneofthefollowing forms:
(a)Inboxes(including specialpackingsofartificialplasticmaterialhavingaspecialcompartment foreach
portion):
—containing atleast3butnotmorethan12individual portions ,ofanaggregatenetweightnotexceeding
250g;or
—■ofanetcapacitynotexceeding 56g;
(b)Incircularorpolygonal boxes(otherthanrectangular )containing atleast12individual portionsofan
aggregate netweightofnotlessthan450gbutnotmorethan1,000g;
(c)Intheformofsliceswrappedseparately inaluminium foil,thenetweightofeachslicenotexceeding 30g.

1.1.73 OfficialJournaloftheEuropean Communities NoL1/31
7.Forthepurposesofsubheadings 04.04AIa)AIb)andDI,theterm"free-at-frontier value''''shallbetakento
meanthefree-at-frontier priceorfreeonboardpriceinthecountryofexportation ,plusalumpsumtobe
determined inrespectoftheexpensesofdeliverytothecustomsterritoryoftheCommunity .
8.Levyapplicable tocertainmixturesfallingwithinthisChapter:
Thelevyapplicable tomixturesfallingwithinthisChapterandcomposed ofproductsclassifiedunderheadings
orsubheadings 04.01B,04.02,04.03,04.04,17.02Aand17.05Ashallbethatapplicable totheingredient which
involvesthehigherorhighestlevyandwhichalsoformsatleast10%byweightofthemixtureconcerned .
Wherethismethodofassessingthelevycannotbeapplied,thelevytobeappliedtosuchmixturesshallbethat
determined bythetariffclassification ofthemixtures .
RateofDuty
Heading
number Descriptionautonomous
♦/o
orLevy
(L)conventional
'U
t 2 3 4
04.01 Milkandcream,fresh,notconcentrated orsweetened :
A.Ofafatcontent,byweight,notexceeding 6°/o:
I.Yoghourt ,kephir,curdledmilk,whey,buttermilk andotherfer­
mentedoracidifiedmilk:
a)Inimmediate packingsofanetcapacityof21orless 16(L)—
b)Other : !... 16(L)—
II.Other:
a)Inimmediate packingsofanetcapacityof21orlessandof
afatcontent,byweight :
1.Notexceeding 4°/c 16(L)—
2.Exceeding 4% 16(L)—
b)Other,ofafatcontent,byweight:
1.Notexceeding 4°/o 16(L)—
2.Exceeding 4% 16(L)—
B.Other,ofafatcontent,byweight :
I.Exceeding 6%butnotexceeding 21% 16(L)—
II.Exceeding 21%butnotexceeding 45% 16(L)—
III.Exceeding 45% 16(L)~
04.02 Milkandcream,preserved ,concentrated orsweetened :
A.Notcontaining addedsugar:
I.Whey
II.Milkandcream,inpowderorgranules :
a)Inimmediate packingsofanetcapacityof2.5kgorlessand
ofafatcontent,byweight :18(L)—
1.Notexceeding 1.5% 18(L)—
2.Exceeding 1.5%butnotexceeding 37% 18(L)—
3.Exceeding 27%butnotexceeding 29% 18(L)—
4.Exceeding 29% 18(L)—
b)Other,ofafatcontent,byweight :
1.Notexceeding 1.5% 18(L)—
2.Exceeding 1.5%butnotexceeding 27% 18(L)—
3.Exceeding 27%butnotexceeding 29% 18(L)—
18(L)—4.Exceeding 29%

NoL1/32 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
number Descriptionautonomous
•/»
orLevy
(L)conventional
»/»
1 2 3 4
04.02
(continued )A.III.Milkandcream,otherthaninpowderorgranules :
a)Inhermetically sealedcansofanetcapacityof454gorless,or
inglasscontainers ofacapacityof0.5litreorlessandofafat
content,byweight,notexceeding 11%:
1.Ofafatcontent,byweight,notexceeding 8.9% 18(L)—
2.Other 18(L)—
b)Other,ofafatcontent,byweight:
1.Notexceeding 45% 18(L)—
2.Exceeding 45% 18(L)—
B.Containing addedsugar:
I.Milkandcream,inpowderorgranules :
a)Specialmilkforinfants,inhermetically sealedcansofanet
capacityof500gorlessandofafatcontent,byweight(a):
1.Exceeding 10%butnotexceeding 11% 23(L)—
2.Exceeding 14.5%butnotexceeding 15.5% 23(L)—
3.Exceeding 17%butnotexceeding 18% 23(L)—
4.Exceeding 23%butnotexceeding 24% 23(L)—
b)Other:
1.Inimmediate packingsofanetcapacityof2.5kgorlessand
ofafatcontent,byweight:
aa)Notexceeding 1.5% 23(L)—
bb)Exceeding 1.5%butnotexceeding 27% 23(L)—
cc)Exceeding 27% 23(L)—
2.Other,ofafatcontent,byweight:
aa)Notexceeding 1.5% 23(L)—
bb)Exceeding 1.5%butnotexceeding 27% 23(L)—
cc)Exceeding 27% 23(L)—
II.Milkandcream,otherthaninpowderorgranules :
a)Inhermetically sealedcansofanetcapacityof454gorless
andofafatcontent,byweight,notexceeding9.5% 23(L)—
b)Other,ofafatcontent,byweight:
1.Notexceeding 45% 23(L)—
23(L)—
04.03 Butter:
A.Other 24(L)—
B.Other 24(L)—2.Exceeding 45%
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.1.73 OfficialJournaloftheEuropean Communities NoL1/33
RateofDuty
Heading
number Descriptionautonomous
«/»
orLevy
(L)conventional
%
1 2 3 4
04.04 Cheeseandcurd:
A.Emmentaler ,Gruyère ,Sbrinz,BergkäseandAppenzell ,notgratedor
powdered :
I.Ofaminimum fatcontentof45%byweight,referredtodry
matter,maturedforatleast3months (b):
a)Wholecheesesofafree-at-frontier valueper100kgnetweight
of:
1.142.58UAormore,butlessthan162.58UA 23(L) (a)
2.162.58UAormore 23(L) (a)
b)Piecespackedinvacuumorininertgas:
1.Withrindonatleastoneside,ofanetweight:
aa)Ofnotlessthan1kgbutlessthan5kgandofafree­
at-frontier valueofnotlessthan162.58UAbutless
than190.58UAper100kgnetweight 23(L) (a)
bb)Ofnotlessthan450gandofafree-at-frontier value
ofnotlessthan190.58UAper100kgnetweight 23(L) (a)
2.Other,ofanetweightofnotlessthan75gbutnotmore
than250gandofafree-at-frontier valueofnotlessthan
210.58UAper100kgnetweight 23(L) (a)
II.Other 23(L)—
B.Glarusherbcheese (knownasSchabziger ),madefromskimmedmilk
andmixedwithfinely-ground herbs(b) 23(L) 12
C.Blue-veined cheese,notgratedorpowdered23(L)—
D.Processed cheese,notgratedorpowdered :
I.IntheblendingofwhichonlyEmmentaler ,GruyèreandAppen­
zellhavebeenusedandwhichmaycontain,asanaddition ,Glarus
herbcheese(knownasSchabziger ),putup(inboxesorslices)for
retailsale,ofafree-at-frontier valueofnotlessthan140UAper
100kgnetweightandofafatcontent,byweight,referredtodry
matter (b):
a)Notexceeding 48%inrespectoftheaggregate ofportionsor
slices 23(L)—
b)Notexceeding 48%inrespectof5/6thsoftheaggregate of
portionsorslicesandnotexceeding 56%inrespectofthe
remaining l/6th23(L)—
c)Exceeding 48%butnotexceeding56%inrespectoftheaggre­
gateofportionsorslices23(L)—
II.Other,ofafatcontent,byweight:
a)Notexceeding 36%andofafatcontent,byweight,referred
todrymatter:
1.Notexceeding 48% 23(L)~
2.Exceeding 48% 23(L)—
b)Exceeding 36% 23(L)—
(a)SeeAnnex.
(b)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL1/34 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
number Descriptionautonomous
°/o
orLevyconventional
'ItL
1 2 3 4
04.04 E.Other :
(continued )I.Notgratedorpowdered ,ofafatcontent,byweight,notexceeding
40°/o'andawatercontent,calculated byweight,ofthenon-fatty
matter :
a)Notexceeding 47%
b)Exceeding 47"/obutnotexceeding72%:
1.Cheddar,includingChester
2.Tilsit,HavartiandEsrom,ofafatcontent,byweight,
referredtodrymatter (b):
aa)Notexceeding 48%
bb)Exceeding 48%
3.Kashkaval (b)23(L)
23(L)
23(L)
23(L)
23(L)
23(L)
23(L)
23(L)
23(L)
23(L)
23(L)4.Cheeseofsheep'smilkorbuffalomilk,incontainers con­
tainingbrine,orinsheeporgoatskinbottles (b)
5.Other
c)Exceeding 72%:
1.Inimmediate packings ofanetcapacitynotexceeding
500g
2.Other
II.Other:
a)Gratedorpowdered
b)Other
04.05 Birds'eggsandeggsyolks,fresh,driedorotherwise preserved ,sweetened
ornot:
12(L)
12(L)
12A.Eggsinshell,freshorpreserved :
I.Poultryeggs:
a)Eggsforhatching (a)
b)Other
II.Othereggs
B.Eggs,notinshell;eggyolks:
I.Suitableforhumanconsumption :
a)Eggs,notinshell:
1.Dried
2.Other
b)Eggyolks:
1.Liquid
2.Frozen
3.Dried
II.Other (b)
Naturalhoney22(L)
22(L)
22(L)
22(L)
22(L)
Free Free
27 3004.06
04.07 Edibleproductsofanimalorigin,notelsewhere specifiedorincluded12
(a)Onlypoultryeggswhichfulfiltheconditions stipulated bythecompetent authorities oftheEuropeanCommunities areeligibleforentryunderthis
subheading .
(b)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.1.73 OfficialJournaloftheEuropean Communities NoL1/35
CHAPTER 5
PRODUCTS OFANIMAL ORIGIN ,NOTELSEWHERE SPECIFIED ORINCLUDED
Notes
1.ThisChapterdoesnotcover:
(a)Edibleproducts (otherthanguts,bladdersandstomachsofanimals,wholeandpiecesthereof,andanimal
blood,liquidordried);
(b)Hidesorskins(includingfurskins )otherthangoodsfallingwithinheadingNo05.05,05.06or05.07(Chapter
41or43);
(c)Animaltextilematerials ,otherthanhorsehairandhorsehairwaste(SectionXI);or
(d)Preparedknotsortuftsforbroomorbrushmaking (headingNo96.03).
2.ForthepurposesofheadingNo05.01,thesortingofhairbylength(providedtherootendsandtipendsrespect­
ivelyarenotarrangedtogether )shallbedeemednottoconstitute working .
3.Throughout theTariff:elephant ,mammoth ,mastodon ,walrus,narwhalandwildbeartusks,rhinoceros horns
andtheteethofallanimalsareregardedasivory.
4.Throughout theTarifftheexpression "horsehair"meanshairofthemanesandtailsofequineorbovineanimals .
RateofDuty
Heading
number Descriptionautonomous
»/o
orLevy
(L)conventional
Vo
t 2 3 4
05.01
rree Free
05.02
Free FreeHumanhair,unworked ,whetherornotwashedorscoured ;wasteof
humanhair
Pigs',hogs'andboars'bristlesorhair;badgerhairandotherbrush
makinghair;wasteofsuchbristlesandhair
Horsehair andhorsehair waste,whetherornotputuponalayeror
betweentwolayersofothermaterial :
A.Neithercurlednorputuponalayerorbetweentwolayersofother
material05.03
Free Free
3 B.Other 1
05.04 Guts,bladdersandstomachs ofanimals (otherthanfish),wholeand
piecesthereof Free Free
05.05 Fishwaste Free Free
05.06 Sinewsandtendons ;paringsandsimilarwaste,ofrawhidesorskins Free Free

NoL1/36 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
number Descriptionautonomous
»/o
orLevy
(L)conventional
'U
1 2 3 4
05.07 Skinsandotherpartsofbirds,withtheirfeathersordown,feathersand
partsoffeathers (whetherornotwithtrimmededges)anddown,not
furtherworkedthancleaned,disinfected ortreatedforpreservation ;
powderandwasteoffeathersorpartsoffeathers :
A.Bedfeathers ;down:
I.Raw Free Free
II.Other 4 3,5
B.Other 3 2
05.08 Bonesandhorn-cores ,unworked ,defatted,simplyprepared (butnotcut
toshape),treatedwithacidordegelatinised ;powderandwasteofthese
products Free Free
05.09 Horns,antlers,hooves,nails,clawsandbeaksofanimals,unworked or
simplypreparedbutnotcuttoshape,andwasteandpowderofthese
products ;whalebone andthelike,unworked orsimplypreparedbutnot
cuttoshape,andhairandwasteoftheseproducts Free Free
05.10 Ivory,unworked orsimplypreparedbutnotcuttoshape;powderand
wasteofivory Free—
05.11 Tortoise-shell (shellsandscales),unworked orsimplypreparedbutnot
cuttoshape;clawsandwasteoftortoise-shell Free—
05.12 Coralandsimilarsubstances ,unworked orsimplypreparedbutnot
otherwise worked;shells,unworked orsimplypreparedbutnotcutto
shape;powderandwasteofshells Free Free
05.13 Naturalsponges :
A.Raw
B.OtherFree
8—
05.14 Ambergris ,castoreum ,civetandmusk;cantharides ;bile,whetherornot
dried;animalproducts,fresh,chilledorfrozen,orotherwiseprovisionally
preserved ,ofakindusedinthepreparation ofpharmaceutical products ..Free Free
05.15 Animalproductsnotelsewhere specifiedorincluded;deadanimalsof
Chapter 1orChapter3,unfitforhumanconsumption :
A.Fish,crustaceans andmolluscs :
I.Fishofalengthof6cmorlessandshrimpsandprawns,dried.... 5
II.Other Free (a)
B.Other Free (a)
(a)SeeAnnex.

1.1.73 OfficialJournaloftheEuropean Communities NoL1/37
SECTION II
VEGETABLE PRODUCTS
CHAPTER 6
LIVETREESANDOTHERPLANTS ;BULBS,ROOTSANDTHELIKE;CUTFLOWERS ANDORNAMENTAL FOLIAGE
Notes
1.ThisChaptercoversonlylivetreesandgoods(includingseedlingvegetables )ofakindcommonly suppliedby
nurserygardeners orfloristsforplantingorforornamental use;nevertheless itdoesnotincludepotatoes ,
onions,shallots,garlicandotherproductsofChapter7.
2.AnyreferenceinheadingNo06.03or06.04togoodsofanykindshallbeconstrued asincluding areferenceto
bouquets ,floralbaskets,wreathsandsimilararticlesmadewhollyorpartlyofgoodsofthatkind,accountnot
beingtakenofaccessories ofothermaterials .
RateofDuty
Heading
number Descriptionautonomous
•/»
orLevy
(L)conventional
•/»
1 2 3 4
06.01 Bulbs,tubers,tuberousroots,corms,crownsandrhizomes ,dormant,in
growthorinflower:
A.Dormant 10 8
B.Ingrowthorinflower:
I.Orchids ,hyacinths ,narcissiandtulips 18 15
II.Other 15 10
06.02 Otherliveplants,including trees,shrubs,bushes,roots,cuttingsand
slips:
A.Unrootedcuttingsandslips:
I.Ofvines Free—
II.Other 12—
B.Vineslips,graftedorrooted 3—
C.Pineapple plants Free Free
D.Other 15 13
06.03 Cutflowersandflowerbudsofakindsuitableforbouquetsorfor
ornamental purposes ,fresh,dried,dyed,bleached,impregnated orother­
wiseprepared :
A.Fresh:
I.From1Juneto31October 24 24
II.From1November to31May 20 17
B.Other 20 —

NoL1/38 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
number Descriptionautonomous
»/»
orLevy
(L)conventional
•/.
1 2 3 4
06.04 Foliage,branchesandotherparts(otherthanflowersorbuds)oftrees,
shrubs,bushesandotherplants,andmosses,lichensandgrasses,being
goodsofakindsuitableforbouquets orornamental purposes,fresh,
dried,dyed,bleached,impregnated orotherwiseprepared :
A.Reindeer moss
B.Other :10 Free
I.Fresh 12 10
II.Notfurtherpreparedthandried 10 8
III.Other 17A.Reindeer moss

1.1.73 OfficialJournaloftheEuropean Communities NoL1/39
CHAPTER 7
EDIBLE VEGETABLES ANDCERTAIN ROOTS ANDTUBERS
Note
InheadingsNos07.01,07.02and07.03,theword"vegetables"istobetakentoincludeediblemushrooms ,truffles,
olives,capers,tomatoes ,potatoes ,salad,beetroot,cucumbers ,gherkins,marrows ,pumpkins ,aubergines ,sweet
peppers,fennel,parsley,chervil,tarragon ,cress,sweetmarjoram (Majorana hortensisorOriganum majorana),
horse-radish andgarlic.
HeadingNo07.04coversalldried,dehydrated orevaporated vegetables ofthekindsfallingwithinheadingsNos
07.01and07.03,otherthan:
(a)Driedleguminous vegetables ,shelled (headingNo07.05);
(b)Groundsweetpeppers (headingNo09.04);
(c)Floursofthedriedleguminous vegetables ofheadingNo07.05(headingNo11.03);
(d)Flour,mealandflakesofpotato (headingNo11.05).
Additional Note
Theexpression "cultivated mushrooms '1asusedinsubheading 07.01QI,shallbetakentoapplyonlytothefol­
lowingcultivated mushrooms ofthePsalliota(Agaricus )species:hortensis ,albaordisporaandsubedulis .Other
species,includingthosecultivated artificially (forexample ,Rhodopaxillus nudusandPolypurus tuberaster ),fall
withinsubheading 07.01OIII.
RateofDuty
Heading
nilmber Descriptionautonomons
»/»
orLevy
(L)conventional
%
1 2 3 4
07.01 Vegetables ,freshorchilled:
A.Potatoes :
I.Seedpotatoes (a) 10 9
II.Newpotatoes :
a)From1Januaryto15May 15 —
b)From16Mayto30June 21 —
III.Other:
a)Forthemanufacture ofstarch (a) 9—
b)Other 18 —
B.Cabbages ,cauliflowers andBrusselssprouts :
I.Cauliflowers :
a)From15Aprilto30November17
withamin.
of2UA
per100kg
net
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL1/40 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
number Descriptionconventional
°/o
orlevy
(L)conventional
%>
1 2 3 4
07.01
(continued )B.I.h)From1December to14April 12
withamin.
of1,40UA
per100kg
gross
II.Whitecabbagesandredcabbages 15
withamin.
of2,50UA
per100kg
gross
III.Other 15—
C.Spinach 13—
D.Saladvegetables ,includingendiveandchicory :
I.Cabbagelettuce:
a)From1Aprilto30November 15
withamin.
of2,50UA
per100kg
gross
b)From1December to31March 13
withamin.
of1,60UA
per100kg
gross
II.Other 13—
E.Chard (orwhitebeet)andcardoons 13—
F.Leguminous vegetables ,shelledorunshelled :
I.Peas:
a)From1September to31May 12 10
b)From1Juneto31August 17—
II.Beans(ofthespeciesPhaseolus ):
a)From1Octoberto30June 13
withamin.
of2UA
per100kg
net
b)From1Julyto30September 17
withamin
of2UA
per100kg
net
III.Other 17 14
G.Carrots,turnips,saladbeetroot ,salsify,celeriac,radishesandsimilar
edibleroots:
I.Celeriac (rootedceleryorGermancelery):
a)From1Mayto30September 13—
b)From1Octoberto30April 17—

1.1.73 OfficialJournaloftheEuropean Communities NoL1/41
RateofDuty
Heading
number Descriptionautonomous
%
orLevy
(L)conventional
V®
1 2 3 4
07.01 G.II.Carrotsandturnips 17—
(continued )III.Horse-radish (Cochlearia armoracia ) 17 15
IV.Other 17 —
H.Onions,shallotsandgarlic 12 12
IJ.Leeksandotheralliaceousplants(forexample ,chives,Welshonions).. 13—
K.Asparagus 16 16
L.Artichokes 13—
M.Tomatoes :
I.From1November to14May 11
withamin.
of2UA
per100kg
net(a)
II.From15Mayto31October 18
withamin.
of3.50UA
per100kg
net(a)
N.Olives :
I.Forusesotherthantheproduction ofoil(b) 7—
II.Other 7+(L)—
O.Capers 7—
P.Cucumbers andgherkins :
I.Cucumbers ,from16Mayto31October 20 20
II.Other 16—
Q.Mushrooms andtruffles :
I.Cultivated mushrooms 16—
II.Cantarelles andflapmushrooms 10 7
III.Other 10 8
R.Fennel 12 10
S.Sweetpeppers 11 9
T.Other 16—
07.02 Vegetables (whetherornotcooked),preservedbyfreezing :
A.Olives 19 19
B.Other 19 18
(a)Incertainconditions acountervailing taxisprovidedforinadditiontothecustomsduty.
(b)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL1/42 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
number Descriptionautonomous
°/o
orLevy
(L)conventional
•/»
1 2 3 4
07.03 Vegetables provisionally preserved inbrine,insulphurwaterorinother
preservative solutions ,butnotspeciallypreparedforimmediate consump­
tion:
A.Olives :
I.Forusesotherthantheproduction ofoil(a) 8
II.Other 8+(L)—
B.Capers 8 6
C.Onions 9 9
D.Cucumbers andgherkins 15 15
E.Othervegetables 12 —
F.Mixtures ofvegetables specifiedabove 15 —
07.04 Dried,dehydrated orevaporated vegetables ,whole,cut,sliced,brokenor
inpowder,butnotfurtherprepared :
A.Onions 20 18
B.Other 16 16
07.05 Driedleguminous vegetables ,shelled,whetherornotskinnedorsplit:
A.Peas(includingchickpeas)andbeans(ofthespeciesPhaseolus ) 10 4,5
B.Lentils 7 2
C.Other 7 5
07.06 Manioc,arrowroot ,salep,Jerusalem artichokes ,sweetpotatoesandother
similarrootsandtuberswithhighstarchorinulincontent,freshor
dried,wholeorsliced;sagopith:
A.Manioc,arrowroot ,salepandothersimilarrootsandtuberswithhigh
starchcontent,excluding sweetpotatoes 6(L) 6
B.Other 6(b) 6
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetend authorities .
(b)Dutyratereducedto3%(suspension )foranindefinite period.

1.1.73 OfficialJournaloftheEuropean Communities NoL1/43
CHAPTER 8
EDIBLEFRUITANDNUTS;PEELOFMELONS ORCITRUSFRUIT
Notes
1.ThisChapterdoesnotcoverinediblenutsorfruits.
2.Theword"fresh"istobetakentoextendtogoodswhichhavebeenchilled.
RateofDuty
Heading
number Descriptionautonomous
«/»
orLevy
(L)conventional
»/»
1 2 3 4
08.01 Dates,bananas,coconuts,Brazilnuts,cashewnuts,pineapples ,avocados ,
mangoes,guavasandmangosteens ,freshordried,shelledornot:
A.Dates 12—
B.Bananas 20(a) 20
C.Pineapples 9 9
D.Avocados 12 8
E.Coconuts 2 (b)
F.Cashew nuts 5 2,5
G.Brazilnuts 5 Free
H.Other 12 6
08.02 Citrusfruit,freshordried:
A.Oranges :
I.Sweetoranges,fresh:
a)From1Aprilto15October 15(c) 15
b)From16Octoberto31March 20(c)—
II.Other :
a)From1Aprilto15October 15 15
b)From16Octoberto31March 20 —
B.Mandarins andsatsumas ;clementines ,tangerines ,andothersimilar
citrushybrids 20(c)
C.Lemons 8(c)
D.Grapefruit 12 6
E.Other 16 —
08.03 Figs,freshordried:
A.Fresh 7
B.Dried 10 —
(a)Dutyexemption grantedintheFederalRepublic ofGermanywithinthelimitsofatariffquota.
(b)SeeAnnex.
(c)Incertainconditions acountervailing taxisprovidedforinadditiontothecustomsduty.

NoL1/44 OfficialJournaloftheEuropean Communities 1.1.73
Heading
number DescriptionRateofDuty
autonomous
°/o
orLevy
(L)conventional
Vo
1 2 3 4
08.04 Grapes,freshordried:
A.Fresh:
I.Tablegrapes :
a)From1November to14July 18(a)—
b)From15Julyto31October 22(a)—
II.Other :
a)From1November to14July 18(a)—
b)From15Julyto31October 22(a)—
B.Dried :
I.Inimmediate containers ofanetcapacityof15kgorless 9 6(b)
II.Other 9 6
08.05 NutsotherthanthosefallingwithinheadingNo08.01,freshordried,
shelledornot:
A.Almonds :
I.Bitter Free Free
II.Other 7 7
B.Walnuts 8 8
C.Chestnuts 7—
D.Pistachios 2—
E.Pecans 4 3
F.Areca (orbetel)andcola 3 1,5
G.Other 4—
08.06 Apples,pearsandquinces,fresh: i
A.Apples :
I.Ciderapples,inbulk,from16September to15December 10 9
withamin.withamin.
of0,50UAof0,45UA
per100kgper100kg
net net
II.Other:
a)From1Augustto31December14 14
withamin.withamin.
of2,40UAof2,40UA
per100kgper100kg
net(a) net
b)From1Januaryto31March 10 10
withamin.withamin.
of1,70UAof1,70UA
per100kgper100kg
net(a) net
!mrcertamconditions acountervailing taxisprovidedforinadditiontothecustomsduty.
(b)Upto30November 1973:Dutyratereducedto1,2%withinthelimitsofatariffquotatobegrantedbythecompetentauthorities oftheEuropeanCommunities .

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

NoL1/46 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Headinp
number Descriptionautonomous
'/,
orLevy
(L)conventional
«/.
1 2 3 4
08.07
(continued )D.11.From1Octoberto30June
E.Other10(a)
1510
08.08 Berries,fresh:
A.Strawberries :
I.From1Mayto31July 16
withaímin.
of3UA
per100kg
net
II.From1Augustto30April 16 14
B.Cranberries 9 Free
C.Bilberries 9 7
D.Raspberries ,blackcurrantsandredcurrants 12 11
E.Papaws 12(b) 6
F.Other 12—
08.09 Otherfruit,fresh 11 —
08.10 Fruit(whetherornotcooked),preserved byfreezing,notcontaining added
sugar:
A.Strawberries ,raspberries ,blackcurrantsandredcurrants 20 18
B.Other 20 —
08.11 Fruitprovisionally preserved (forexample,bysulphurdioxidegas,in
brine,insulphurwaterorinotherpreservative solutions),butunsuitable
inthatstateforimmediate consumption :
A.Apricots 16—
B.Oranges 16—
C.Papaws1I 5,5
D.Other 11—
08.12 Fruit,dried,otherthanthatfallingwithinheadingNo08.01,08.02,08.03,
08.04or08.05:
A.Apricots9 7(c)
B.Peaches,including nectarines 9 7
C.Prunes 18 16
D.Applesandpears 10 8
(a)Incertainconditions acountervailing taxisprovidedlorinadditiontothecustomsduty.
(b)Dutyratereducedto3%(suspension )foranindefinite period .
(c)Dutyratereducedto6%upto30November 1973.

1.1.73 OfficialJournaloftheEuropean Communities NoL1/47
Heading
number DescriptionRateofDuty
autonomous
V»
orLew
(L)conventional
•/»
1 2 3 4
08.12 H.Papaws 3 4
(continued )
F.Fruitsalads :
I.Notcontaining prunes 9 8
11.Containing prunes 12 12
G.Other 8 6
08.13 Peelofmelonsandcitrusfruit,fresh,frozen,dried,orprovisionally
preserved inbrine,insulphurwaterorinotherpreservative solutions.... 2—

NoL1/48 OfficialJournaloftheEuropeanCommunities 1.1.73
CHAPTER 9
COFFEE ,TEA,MATEANDSPICES
Notes
1.MixturesoftheproductsofheadingsNos09.04to09.10aretobeclassifiedasfollows :
(a)Mixturesoftwoormoreoftheproductsfallingwithinthesameheadingaretobeclassifiedinthatheading
and,ifthatheadingcontainssubheadings ,underthesubheading applicable totheconstituent bearingthe
highestrateofduty,thisratebeingchargeable onthewholemixture .
(b)Mixturesoftwoormoreoftheproductsfallingwithindifferentheadingsaretobeclassifiedunderheading
No09.10.
Theadditionofothersubstances totheproductsofheadingsNos09.04to09.10(ortothemixturesreferredto
inparagraph (a)or(b)above)shallnotaffecttheirclassification providedthattheresultingmixturesretainthe
essentialcharacter ofthegoodsfallinginthoseheadings .Otherwise suchmixturesarenotclassifiedinthis
Chapter ;thoseconstituting mixedcondiments ormixedseasonings areclassifiedinheadingNo21.04.
2.ThisChapterdoesnotcover:
(a)Sweetpeppers,unground (Chapter7);or
(b)Cubebpepper(Pipercubeba)andotherproductsofheadingNo12.07.
RateofDuty
Heading
number Descriptionautonomous
Vo
orLevy
(L)conventional
»/»
t 2 3 4
09.01 Coffee,whetherornotroastedorfreedofcaffeine;coffeehusksand
skins;coffeesubstitutes containing coffeeinanyproportion :
A.Coffee :
I.Unroasted :
a)Notfreedofcaffeine 12(a) 9,6
b)Freedofcaffeine 21 13
II.Roasted :
a)Notfreedofcaffeine 25 15
b)Freedofcaffeine 30 18
B.Husksandskins 21 13
C.Coffeesubstitutes containing coffeeinanyproportion 30 18
09.02 Tea:
A.Inimmediate packingsofanetcapacitynotexceeding 3kg 23(b) 11,5
B.Other 10,8(c)
-9
(a)Dutyratereducedto7%(suspension )foranindefiniteperiod.
(b)Dutyratereducedto5%(suspension )foranindefinite period.
(c)Totalsuspension foranindefinite period .

1.1.73 OfficialJournaloftheEuropean Communities NoL1/49
RateofDuty
Heading
number Descriptionautonomous
•/o
orLevy
(L)conventional
•/«
1 2 3 4
09.03 Maté 25 Free
09.04 Pepperofthegenus'Piper';pimentoofthegenus'Capsicum'orthegenus
'Pimenta':
A.Neithercrushednorground:
I.Pepper :
a)Fortheindustrial manufacture ofessentialoilsorresinoids (a)..Free 17
b)Other 10 17
II.Pimento :
a)Ofthegenus'Capsicum',forthemanufacture ofcapsicinor
Capsicum oleoresindyes(a) Free Free
b)Fortheindustrialmanufacture ofessentialoilsorresinoids (a)..Free Free
c)Other 20 10
B.Crushedorground :
I.Pimentoofthegenus'Capsicum' 25 12
II.Other 25 12,5
09.05 Vanilla 11,5 11,5
09.06 Cinnamon andcinnamon -treeflowers :
A.Neithercrushednorground 20(b) 10
B.Crushedorground 25(c) 13
09.07 Cloves (wholefruit,clovesandstems) 15 15
09.08 Nutmeg,maceandcardamoms :
A.Neithercrushednorground :
I.Fortheindustrial manufacture ofessentialoilsorresinoids (a)....Free Free
II.Other:
a)Nutmeg 15(c) 15
b)Other 20 Free
B.Crushedorground :
I.Nutmeg 25(d) 18
II.Mace 25(b) 12,5
III.Cardamoms 25(e) 5
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Dutyratereducedto8%(suspension )foranindefinite period.
(c)Dutyratereducedto10%(suspension )foranindefinite period.
(d)Dutyratereducedto12%(suspension )foranindefinite period.
(e)Totalsuspension foranindefiniteperiod.

NoL1/50 OfficialJournaloftheEuropean Communities 1.1.73
Heading
number DescriptionRateofDuty
autonomous
%>
orLevy
(L)conventional
•/«
1 2 3 4
09.09 Seedsofanise,badian,fennel,coriander ,cumin,carawayandjuniper:
A.Neithercrushednorground :
I.Aniseed 5i—
II.Badianseed 23 —
III.Seedsoffennel,coriander ,cumin,carawayandjuniper :
a)Fortheindustrialmanufacture ofessentialoilsorresinoids (a)..Free —
b)Other:
1.Coriander seed 5 Free
2.Other 5 -
B.Crushedorground :
I.Badian seed 26
II.Coriander seed 10 Free
III.Other 10 —
09.10 Thyme,saffronandbayleaves;otherspices:
A.Thyme :
I.Neithercrushednorground 14 —
II.Crushedorground 17 —
B.Bayleaves 14 —
C.Saffron :
I.Neithercrushednorground 16—
II.Crushedorground 19—
D.Ginger Free (b)
E.Turmeric (curcuma);fenugreek seed Free (b)
F.Otherspices,including themixturesreferredtoinNote1(b)tothis
Chapter :
I.Neithercrushednorground 20—
II.Crushedorground :
a)Currypowderandpaste 25 Free
b)Other 25—
(b)SeeAnnex.(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.1.73 OfficialJournaloftheEuropean Communities NoL1/51
CHAPTER 10
CEREALS
Note
HeadingsinthisChapter,exceptheadingNo10.06,aretobetakennottoapplytograinswhichhavebeenground
toremovethehuskorpericarporotherwiseworked.HeadingNo10.06istobetakentoapplytounworked rice
andalsorice,husked,glazed,polishedorbroken,butnototherwiseworked.
Additional Notes
1.Theterm"durumwheat",asusedinsubheading 10.01B,shallbetakentomeanwheatofthe"triticumdurum"
speciesandthehybridsderivedfromtheinterspecific crossingof"triticumdurum"withthesamenumberof
chromosomes asthatspecies.Durumwheatthusdefinedmustbeofacolourrangingfromamber-yellow to
brownandshowatranslucent horn-likevitreousfracture .
2.Thefollowingtermsshallhavethemeaningshereunder assignedtothem:
(a)"Roundgrainedrice"(10.06AIa),AIIa),BIa)andBIIa):rice,thegrainsofwhichareofalengthnot
exceeding 5.2mmandofalength/widthratiooflessthan2;
(b)"Longgrainedrice"(10.06A1b),AIIb),Bib)andBIIb):rice,thegrainsofuhichareofalength
exceeding 5.2mm;
(c)"Paddyrice"(10.06AI):ricewhichhasretaineditshuskafterthreshing;
(d)"Huskedrice"(10.06AII):paddyricefromwhichonlythehuskhasbeenremoved .Examplesofricefalling
withinthisdefinitionarethosewiththecommercial descriptions "brownrice","cargorice","loonzain"
and"risosbramato";
(e)"Semi-milled rice"(10.06BI):paddyricefromwhichthehusk,partofthegerm,andthewholeorpart
oftheouterlayersofthepericarp,butnottheinnerlayers,havebeenremoved;
(f)"Whollymilledrice'''(10.06BII):ricefromwhichthehusk,thewholeoftheouterandinnerlayersofthe
pericarp,thewholeofthegerminthecaseoflongorsemi-long grainedrice,andatleastpartthereofin
thecaseofroundgrainedrice,havebeenremoved ,butinwhichlongitudinal whitestriationsmayremainon
notmorethan10%ofthegrains;
(g)"Brokenrice"(10.06C):grainfragments thelengthofwhichdoesnotexceedthreequartersoftheaverage
lengthofthewholegrain.
3.Leviesapplicable tomixturesofcereals:
A.Thelevyapplicable tomixturescomposed oftwoofthecerealsfallingwithinheadingsNos10.01to10.05
and10.07shallbethatapplicable :
(a)tothecomponent cerealpredominating byweight,whenthatcerealrepresents atleast90%ofthe
weightofthemixture;
(b)tothecomponent cerealliabletothehigherlevy,whenneitherofthetwocomponent cerealsrepresents
atleast90%oftheweightofthemixture .
B.Whereamixtureiscomposed ofmorethantwoofthecerealsfallingwithinheadingsNos10.01to10.05
and10.07,andwhereseveralcerealseachrepresentmorethan10%oftheweightofthemixture,thelevy
applicable tothemixtureshallbethehighestoftheleviesapplicable tosuchcereals,evenwhentheamount

NoL1/52 OfficialJournaloftheEuropean Communities 1.1.73
ofthelevyisthesamefortwoormoreofthecereals.Whereasinglecerealrepresents morethan10%of
theweightofthemixture,thelevytobeappliedshallbethatapplicable tosuchcereal.
C.Thelevyapplicable tomixturescomposed ofthecerealsfallingwithinheadingsNos10.01to10.05and
10.07andnotgovernedbytheaboverulesshallbethehigherorhighestoftheleviesapplicable tothe
cerealscomposing themixtureconcerned ,evenwhentheamountofthelevyisthesamefortwoormore
ofthecereals.
D.Thelevyapplicable tomixturescomposed ofoneormoreofthecerealsfallingwithinheadingsNos10.01
to10.05and10.07andofoneormoreoftheproductsfallingwithinheadingNo10.06shallbethat
applicable tothecomponent cerealorproductliabletothehigherorhighestlevy.
E.Thelevyapplicable tomixturescomposed ofriceofheadingNo10.06classifiable underseveraldifferent
processing groupsorstages,orofriceclassifiable underoneormoredifferentprocessing groupsorstages
andofbrokenrice,shallbethatapplicable :
(a)tothecomponent predominating byweight,whenthatcomponent representsatleast90%oftheweight
ofthemixture;
(b)tothecomponent liabletothehigherorhighestlevy,whennocomponent represents atleast90%
oftheweightofthemixture.
F.Wherethismethodofassessingthelevycannotbeapplied,thelevytobeappliedtosuchmixturesshallbe
thatdetermined bythetariffclassification ofthemixtures .
RyeRateofDuty
Heading
number Descriptionautonomous
•/«
orLevy
(L)conventional
•/.
1 2 3 4
10.01 Wheatandmesiin(mixedwheatandrye):
A.Common wheat,andmesiin 20(L)—
B.Durumwheat 20(L)—
10.02 16(L)—
10.03 Barley 13(L)—
10.04 Oats 13(L)
10.05 Maize:
A.Hybrid,forsowing (a) Free(b) 4
B.Other 9(L)—
10.06 Rice:
A.Paddyrice;huskedrice:
I.Paddyrice:
a)Roundgrained 12(L)—
b)Longgrained 12(L)—
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Asfrom1July1972incertainconditions acountervailing taxisprovidedforinadditiontothecustomsduty.

1.1.73 OfficialJournaloftheEuropean Communities NoL1/53
RateofDuty
Heading
number Descriptionautonomous
•/»
orLevy
(L)conventional
•/.
1 2 3 4
10.06 A.II.Huskedrice:
(continued )a)Roundgrained
b)Longgrained
B.Semi-milled orwhollymilledrice:
I.Semi-milled rice:12(L)
12(L)—
a)Roundgrained 16(L)—
b)Longgrained 16(L)—
II.Whollymilledrice:
a)Roundgrained 16(L)—
b)Longgrained 16(L)—
C.Brokenrice 16(L)—
10.07 Buckwheat ,millet,canaryseedandgrainsorghum ;othercereals:
A.Buckwheat 10(L)
B.Millet B(L)—
C.Grainsorghum 8(L)—
D.Other 8(L)—

NoL1/54 OfficialJournaloftheEuropean Communities 1.1.73
CHAPTER 11
PRODUCTS OFTHEMILLING INDUSTRY :MALTANDSTARCHES ;GLUTEN ;INULIN
Notes
1.ThisChapterdoesnotcover:
(a)Roastedmaltputupascoffeesubstitutes (headingNo09.01or21.01);
(b)FloursandmealpreparedforuseasinfantfoodorfordieteticorculinarypurposesofheadingNo19.02;
(c)CornflakesandotherproductsfallingwithinheadingNo19.05;
(d)Pharmaceutical products (Chapter30);or
(e)Starcheshavingthecharacterofperfumery ,cosmeticsortoiletpreparations fallingwithinheadingNo33.06.
2.A.ProductsfromthemillingofthecerealslistedinthetablebelowfallwithinthisChapteriftheyhave,by
weightonthedryproduct :
(a)astarchcontent (determined bythemodifiedEwerspolarimetric method)exceedingthatindicatedin
Column (2);and
(b)anashcontent (afterdeduction ofanyaddedminerals )notexceedingthatindicatedinColumn (3).
Otherwise ,theyfalltobeclassifiedinheadingNo23.02.
However ,germofcereals,whole,rolled,flakedorground,fallsinallcaseswithinheadingNo11.02.
B.ProductsfallingwithinthisChapterundertheaboveprovisions shallbeclassifiedinheadingNo11.01(cereal
flours)ifthepercentage passingthroughasilkgauzeorman-made textilesievewiththeapertureindicated
inColumn (4)or(5)isnotless,byweight,thanthatshownagainstthecerealconcerned .
Otherwise ,theyfalltobeclassifiedinheadingNo11.02.
CerealStarch AshRateofpassagethrougha
sievewithanapertureof
content content315
micrometres500
micrometres
(D (2) (3) (4) (5)
Wheatandrye 45% 2.5% 80%—
Barley 45% 3% 80% —
Oats 45% 5% 80%—
Maizeandsorghum 45% 2%— 90%
Rice 45% 1.6% 80%—
Buckwheat 45% 4% 80%—
Othercereals 45% 2% 50%—
Additional Notes
1.Forthepurposesofsubheading 11.02A,theexpression "cerealgroatsandcerealmeal"meansproductsobtained
bythefragmentation ofcerealgrains,ofwhich:
(a)inthecaseofmaizeproducts ,atleast95%byweightpassesthroughasilkgauzeorman-made textilesieve
withanapertureof2mm;

1.1.73 OfficialJournaloftheEuropean Communities NoL1/55
(b)inthecaseofothercerealproducts ,atleast95%byweightpassesthroughasilkgauzeorman-made textile
sievewithanapertureof1.25mm.
2.ProductsfromthemillingofthecerealsofthisChapterwhichhavebeenpelletisedeitherdirectlybycompression
orbytheadditionofabinderinaproportion ofupto3%byweight,aretobeclassifiedinsubheading 11.02F.
RateofDuty
Heading
number Descriptionautonomous
%
orLevy
(L)conventional
»/»
1 2 3 4
11.01 Cerealflours:
A.Wheatormesiinflour 30(a)(L)—
B.Ryeflour 8(L)—
C.Barleyflour 8(L)—
D.Oatflour 8(L)—
E.Maizeflour:
I.Ofafatcontentnotexceeding 1.5%byweight 8(L)—
II.Other 8(L)—
F.Riceflour 14(L)—
G.Buckwheat flour 8(L)—
H.Milletflour 8(L)—
IJ.Canaryseedflour 8(L)—
K.Grainsorghumflour 8(L)—
L.Other 8(L)—
11.02 Cerealgroatsandcerealmeal;otherworkedcerealgrains(forexample ,
rolled,flaked,polished,pearledorkibbled,butnotfurtherprepared),
excepthusked,glazed,polishedorbrokenrice;germofcereals,whole,
rolled,flakedorground :
A.Cerealgroatsandcerealmeal:
LWheat :
a)Durumwheat 30(L)—
b)Common wheat 30(L)—
II.Rye 25(L)—
III.Barley 23(L)—
IV.Oats23(L)—
V.Maize :
a)Ofafatcontentnotexceeding 1.5%byweight :
1.Forthebrewingindustry (b) 23(L)—
2.Other 23(L)—
b)Other 23(L)—
(a)Theautonomous dutyforflourofmeslin ,(mixedwheatandrye)is13%.
(b)Entryunderthissubheading issubjecttoj:onditions tobedetermined bythecompetent authorities .

NoL1/56 OfficialJournaloftheEuropean Communities 1.1.73
Heading
number DescriptionRateofDuty
autonomous
»/«
orLevy
(L)conventional
Vo
1 2 3 4
11.02 A.VI.Rice 23(L)— .
(continued)VII.Buckwheat 23(L)—
VIII.Millet 23(L)—
IX.Grainsorghum 23(L)—
X.Other 23(L)—
B.Hulledgrains(shelledorhusked),whetherornotslicedorkibbled :
I.Barley,oats,buckwheat andmillet:
a)Hulled (shelledorhusked):
1.Barley 23(L)—
2.Oats:
aa)Clippedoats 23(L)—
bb)Other 23(L)—
3.Buckwheat 23(L)—
4.Millet 23(L)—
b)Hulledandslicedorkibbled('Grütze'or'grutten'):
1.Barley 23(L)—
2.Oats: 23(L)—
3.Buckwheat23(L)—
4.Millet23(L)—
II.Othercereals :
a)Wheat 30(L)—
b)Rye 25(L)—
c)Maize 23(L)—
d)Grainsorghum 23(L)—
e)Other 23(L)—
C.Pearledgrains:
I.Wheat 30(L)—
II.Rye 25(L)—
III.Barley 23(L)—
IV.Oats 23(L)—
V.Maize 23(L)—
VI.Buckwheat 23(L)—
VII.Millet 23(L)—
VIII.Grainsorghum 23(L)—
IX.Other 23(L)—
D.Grainsnototherwise workedthankibbled :
I.Wheat 30(L)-
II.Rye 25(L)—
III.Barley 23(L)—
IV.Oats 23(L)—
V.Maize23(L)—
VI.Buckwheat23(L)—

1.1.73 OfficialJournaloftheEuropean Communities NoL1/57
2.OatsRateofDuty
Heading
number Descriptionautonomous
%
orLevy
autonomous
(L)conventional
•/.
1 2 3 4
11.02 D.VII.Millet 23(L)—
(continued )VIII.Grainsorghum 23(L)—
IX.Other 23(L)—
E.Rolledgrains;flakedgrains:
I.Barley,oats,buckwheat andmillet:
a)Rolled:
1.Barley23(L)—
2.Oats 23(L)—
3.Buckwheat 23(L)—
4.Millet 23(L)—
b)Flaked :
1.Barley 28(L)—
2.Oats 28(L)—
3.Buckwheat 23(L)—
4.Millet 23(L)—
II.Othercereals :
a)Wheat 30(L)—
b)Rye 25(L)—
c)Maize 23(L)—
d)Grainsorghum 23(L)—
e)Other:
1.Flakedrice 23(L)—
2.Other 23(L)—
F.Pellets :
I.Wheat 30(L)—
II.Rye 25(L)—
III.Barley 23(L)—
IV.Oats 23(L)—
V.Maize 23(L)—
VI.Rice 23(L)—
VII.Buckwheat 23(L)—
VIII.Millet 23(L)—
IX.Grainsorghum 23(L)—
X.Other 23(L)—
G.Germofcereals,whole,rolled,flakedorground:
I.Wheat 30(L)—
II.Other 30(L)—
11.03 Floursoftheleguminous vegetables fallingwithinheadingNo07.05:
A.Ofpeas,beansorlentils .' 17 12
B.Other 12

NoL1/58 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
number Descriptionautonomous
7o
orLevy
(L)conventional
%»
1 2 3 4
11.04 FloursofthefruitsfallingwithinanyheadinginChapter8:
A.Ofbananas 17—
B.Other 13 —
11.05 Flour,mealandflakesofpotato 19 —
11.06 Floursandmealofsagoandofmanioc,arrowroot ,salepandotherroots
andtubersfallingwithinheadingNo07.06:
A.Denatured
B.Other:
I.Forthemanufacture ofstarches (a)28(L)
28(L)—
II.Other 28(L)—
11.07 Malt,roastedornot:
A.Unroasted :
I.Obtained fromwheat:
a)Intheformofflour 20(L)—
b)Other 20(L)—
II.Other:
a)Intheformofflour 20(L)—
b)Other 20(L)—
B.Roasted 20(L)—
11.08 Starches ;inulin:
A.Starches :
I.Maizestarch 27(L)—
II.Ricestarch 25(L)—
III.Wheatstarch 28(L)—
IV.Potatostarch 25(L)—
V.Other 28(L)
B.Inulin 30-
11.09 Wheatgluten,whetherornotdried:
A.Dried 27(L)
B.Other 27(L)—
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.1.73 OfficialJournaloftheEuropeanCommunities NoL1/59
CHAPTER 12
OILSEEDSANDOLEAGINOUS FRUIT;MISCELLANEOUS GRAINS,SEEDSANDFRUIT;
INDUSTRIAL ANDMEDICAL PLANTS ;STRAWANDFODDER
Notes
1.HeadingNo12.01istobetakentoapply,interalia,toground-nuts ,soyabeans,mustardseeds,oilpoppyseeds,
poppyseedsandcopra.ItistobetakennottoapplytococonutsorotherproductsofheadingNo08.01orto
olives(Chapter7orChapter20).
2.ForthepurposeofheadingNo12.03,beetseeds,grassandotherherbageseeds,seedsofornamental flowers
vegetableseeds,seedsofforesttrees,seedsoffruittrees,seedsofvetchesandoflupinesaretoberegardedas
seedsofakindusedforsowing.
HeadingNo12.03is,however ,tobetakennottoapplytothefollowing evenifforsowing:
(a)Leguminous vegetables (Chapter7);
(b)SpicesandotherproductsofChapter9;
(c)Cereals (Chapter10);or
(d)ProductsfallingwithinheadingNo12.01or12.07.
3.HeadingNo12.07istobetakentoapply,interalia,tothefollowingplantsorpartsthereof :basil,borage,hyssop,
a11speciesofmint,rosemary ,rue,sageandwormwood .
HeadingNo12.07is,however ,tobetakennottoapplyto:
(a)Oilseedsandoleaginous fruit(headingNo12.01);
(b)Medicaments fallingwithinChapter30;
(c)Perfumery ortoiletpreparations fallingwithinChapter33;or
(d)Disinfectants ,insecticides ,fungicides ,weed-killers orsimilarproductsfallingwithinheadingNo38.11.
RateofDuty
Heading
number Descriptionautonomous
•/»
orLevy
(L)conventional
•/.
1 2 3 4
12.01 Oilseedsandoleaginous fruit,wholeorbroken Free(a) (b)
12.02 Floursormealsofoilseedsoroleaginous fruit,non-defatted ,(excluding
mustardflour):
A.Ofsoyabeans 10(a) 8
B.Other Free(a)—
12.03 Seeds,fruitandspores,ofakindusedforsowing:
A.Beetseeds 15 13
B.Forest-tree seeds 10 Free
C.Grassandotherherbageseeds:
I.Meadowfescue(Festucapratensis )seed;vetchseed;seedsofthe
genusPoa(Poapalustris ,Poatrivialis,Poapratensis);ryegrass
(Loliumperenne,Loliummultiflorum );timothygrass(Phleumpra­
tense);redfescue(Festucarubra);cocksfoot grass(Dactylisglomer­
ata);bentgrass(Agrostis ) 10 6
(b)SecAnnex.(a)Incertainconditions ,thecollection ofacompensatory amountisprovidedforinadditiontothecustomsduty.

NoL1/60 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
number Descriptionautonomous
"/·
orLevy
(L)conventional
•/.
t 2 3 4
12.03 C.II.Clover(Trifolium sp.p.) 10 4
(contnued)III.Other
D.Flowerseeds;kohlrabiseeds(Brassicaoleracea,caulorapa andgongy­
lodesvarieties )
E.Other10
10
105
8
12.04 Sugarbeet,wholeorsliced,fresh,driedorpowdered ;sugarcane:
A.Sugarbeet:
I.Fresh 12(L)—
II.Driedorpowdered 12(L)—
B.Sugarcane Free(L)--"
12.05 Chicoryroots,freshordried,wholeorcut,unroasted 2 2
12.06 Hopconesandlupulin 12 9
12.07 Plantsandparts(including seedsandfruit)oftrees,bushes,shrubsor
otherplants,beinggoodsofakindusedprimarily inperfumery ,in
pharmacy ,orforinsecticidal ,fungicidal orsimilarpurposes ,freshor
dried,whole,cut,crushed,groundorpowdered :
A.Pyrethrum (flowers,leaves,stems,peelandroots) 3 3
B.Liquorice roots2—
C.Tonquin beans 3 8
D.Other Free (a)
12.08 Locustbeans,freshordried,whetherornotkibbledorground,butnot
furtherprepared ;fruitkernelsandothervegetableproductsofakind
usedprimarilyforhumanfood,notfallingwithinanyotherheading :
A.Locustbeans
B.Locustbeanseeds:8 —
I.Notdecorticated ,crushedorground 2—
II.Other 9—
(a)SeeAnnex.

1.1.73 OfficialJournaloftheEuropean Communities NoL1/61
RateofDuty
Heading
number Descriptionautonomous
Vo
orLevy
(L)conventional
•/»
1 2 3 4
12.08
(continued)C.Apricot,peachandplumstones,andkernelsthereof
D.Other5
Free4
Free
12.09 Cerealstrawandhusks,unprepared ,orchoppedbutnototherwise
prepared Free Free
12.10 Mangolds ,swedes,fodderroots;hay,lucerne,clover,sainfoin,foragekale,
lupines,vetchesandsimilarforageproducts :
A.Mangolds ,swedesandotherfodderroots 9 —
B.Other Free Free

NoL1/62 1.1.73 OfficialJournaloftheEuropean Communities
CHAPTER 13
RAWVEGETABLE MATERIALS OFAKINDSUITABLE FORUSEINDYEING ORINTANNING ;
LACS;GUMS;RESINSANDOTHERVEGETABLE SAPSANDEXTRACTS
Note
HeadingNo13.03istobetakentoapply,interalia,toliquoriceextractandextractofpyrethrum ,extractofhops,
extractofaloesandopium.Theheadingistobetakennottoapplyto:
(a)Liquoriceextractcontaining morethan10%byweightofsucroseorwhenputupasconfectionery (heading
No17.04);
b)Maltextract (headingNo19.01);
(c)Extractsofcoffee,teaormate(headingNo21.02);
(d)Alcoholicsapsandextractsconstituting beverages ,andcompound alcoholicpreparations (knownas"concen­
tratedextracts")forthemanufacture ofbeverages (Chapter22);
(e)Camphor ,glycyrrhizin andotherproductsofheadingsNos29.13and29.41;
(f)Medicaments fallingwithinheadingNo30.03orblood-grouping reagents (headingNo30.05);
(g)Tanningordyeingextracts (headingNo32.01or32.04);
(h)Essentialoils,concretes ,absolutesandresinoids (headingNo33.01)oraqueousdistillatesandaqueoussolutions
ofessentialoils(headingNo33.05);or
(ij)Rubber,balata,gutta-percha orsimilarnaturalgums(headingNo40.01).
Heading
number DescriptionRateofDuty
autonomous
»/»
orLevy
(L)conventional
•/o
1 2 3 4
13.01 Rawvegetablematerialsofakindusedprimarilyindyeingorintanning ..Free Free
13.02 Shellac,seedlac,sticklacandotherlacs;naturalgums,resins,gum­
resinsandbalsams :
A.Coniferresins 2 0,5
B.Other Free (a)
13.03Vegetable sapsandextracts ;pecticsubstances ,pectinates andpectates;
agar-agar andotheimucilages andthickeners ,derivedfromvegetable
products :
A.Vegetable sapsandextracts :
I.Opium
II.AloesandmannaFree
FreeFree
Free
(a)SeeAnnex .

1.1.73 OfficialJournaloftheEuropean Communities NoL1/63
RateofDuty
Heading
number Descriptionautonomous
•/»
orLevy
(L)conventional
•/.
1 2 3 3
13.03
(continued)A.III.Ofquassiaamara
IV.Ofliquorice3
101,5
5
V.Ofpyrethrum andoftherootsofplantscontaining rotenone 5 5
VI.Ofhops 6 5
VII.Intermixtures ofvegetable extracts,forthemanufacture ofbev­
eragesoroffoodpreparations 10 5
VIII.Other:
a)Medicinal 6 2,5
b)Other Free Free
B.Pecticsubstances ,pectinates andpectates :
I.Dry 24 (a)
II.Other 14—
C.Agar-agar andothermucilages andthickeners ,derivedfromvegetable
products :
I.Agar-agar 4 2,5
II.Mucilages andthickeners extracted fromlocustbeansorlocust
beanseeds 6 3
III.Other Free Free
(a)SeeAnnex .

NoL1/64 OfficialJournaloftheEuropean Communities 1.1.73
CHAPTER 14
VEGETABLE PLAITING ANDCARVING MATERIALS ;
VEGETABLE PRODUCTS NOTELSEWHERE SPECIFIED ORINCLUDED
Notes
1.ThisChapterdoesnotcoverthefollowingproductswhicharetobeclassifiedinSectionXI:vegetablematerials
orfibresofvegetablematerialsofakindusedprimarily inthemanufacture oftextiles,howeverprepared ,or
othervegetablematerialswhichhaveundergone treatment soastorenderthemsuitableforuseonlyastextile
materials .
2.HeadingNo14.01istobetakentoapply,interalia,tosplitosier,reeds,bamboosandthelike,torattancores
andtodrawnorsplitrattans .Theheadingistobetakennottoapplytochipwood (headingNo44.09).
3.HeadingNo14.02istobetakennottoapplytowoodwool(headingNo44.12).
4.HeadingNo14.03istobetakennottoapplytopreparedknotsortuftsforbroomorbrushmaking (heading
No96.03).
RateofDuty
Heading
number Descriptionautonomous
°/o
orLevy
(L)conventional
»/»
1 2 3 4
14.01 Vegetable materialsofakindusedprimarilyforplaiting (forexample,
cerealstraw,cleaned,bleachedordyed,osier,reeds,rushes,rattans,
bamboos ,raffiaandlimebark):
A.Osier:
I.Notpeeled,splitorotherwise prepared
II.OtherFree
3Free
2
B.Cerealstraw,cleaned,bleachedordyed 2 1
C.Other Free (a)
14.02 (Vegetable materials ofakindusedprimarily inbrushesorinbrooms
layersofothermaterial,ofakindusedprimarily asstuffingoraspad­
ding(forexample,kapok,vegetablehairandeel-grass ) Free (a)
14.03 Vegetable materials ofakindusedprimarily inbrushesorinbooms
forexample,sorgho,piassava,couch-grass andistle),whetherornotin
bundlesorhanks Free Free
14.04 Hardseeds,pips,hullsandnuts,ofakindusedforcarving (forexample,
corozoanddom) Free Free
14.05 Vegetableproductsnotelsewhere specifiedorincluded Free (a)
(a)SeeAnnex.

1.1.73 OfficialJournaloftheEuropean Communities NoL1/6.5
SECTION III
ANIMAL ANDVEGETABLE FATSANDOILS
ANDTHEIRCLEAVAGE PRODUCTS ;PREPARED EDIBLEFATS;
ANIMAL ANDVEGETABLE WAXES
CHAPTER 15
ANIMAL ANDVEGETABLE FATSANDOILSANDTHEIRCLEAVAGE PRODUCTS ;
PREPARED EDIBLEFATS;ANIMAL ANDVEGETABLE WAXES
Notes
1.ThisChapterdoesnotcover:
(a)PigfatorpoultryfatofheadingNo02.05;
(b)Cocoabutter(fatoroil)(headingNo18.04);
(c)Greaves (headingNo23.01)andresiduesofheadingNo23.04;
(d)Fattyacidsinanisolatedstate,preparedwaxes,medicaments ,paints,varnishes ,soap,perfumery ,cosmetics
ortoiletpreparations ,sulphonated oilsorothergoodsfallingwithinanyheadinginSectionVI;or
(e)Facticederivedfromoils(headingNo40.02).
2.Soapstocks ,oilfootsanddregs,stearin,woolgreaseandglycerolresiduesaretobetakentofallinheading
No15.17.
Additional Notes
1.ForthepurposesofbeadingNo15.07:
A.Fixedvegetableoils,fluidorsolid,obtainedbypressure ,shallbeconsidered as"crude"iftheyhaveunder­
gonenootherprocessing than:
—decantation withinthenormaltimelimits;
—centrifugation orfiltration ,providedthat,inordertoseparatetheoilsfromtheirsolidconstituents ,
onlymechanical force,suchasgravity,pressureorcentrifugal force,hasbeenemployed (excludingany
absorption filteringprocessoranyotherphysicalorchemicalprocess);
B.Fixedvegetableoils,fluidorsolid,obtainedbyextraction shallcontinuetobeconsidered as"crude"
whentheycannotbedistinguished ,bytheircolour,odourortaste,norbyrecognised specialanalytical
properties ,fromvegetable oilsandfatsobtainedbypressure;
C.Theexpression "crudeoils"shallbetakentoextendtode-gummed soyabeanoilandtocottonseedoil
fromwhichthegossypolhasbeenremoved .
2.A.Forthepurposesofsubheading 15.07A,"oliveoil"meansoilderivedsolelyfromthetreatmentofolives,
excluding re-esterified oliveoilandanymixturesofoliveoilwithotheroils.
B.Subheading 15.07A1a),coversoliveoilhavingthefollowing characteristics :
(a)Afreefattyacidcontent,expressed asoleicacid,notexceeding 3%;
(b)aK270extinctioncoefficient (absorption underathicknessof1cmofasolutionof1gofoilper100ml
iniso-octane (2,2,4-trimethylpentane )atawavelength of270nm),higherthan0.25butnothigherthan
1.10and,aftertreatment ofthesampleofoilwithactivatedalumina,higherthan0.11;
(c)anextinction coefficient variation ,inthe270nmrange,higherthan0.01butnothigherthan0.16.
Thisvariation isdefinedby:
AK=Km—0.5(Km-4+Km+4),where
Kmistheextinction coefficient atthewavelength ofthemaximum oftheabsorption curveinthe
270nmrangeand
Km-4andIvm+4aretheextinction coefficients atwavelengths 4nmlowerandhigher,respectively ,
thanthatofKm;
(d)nopositivereactionofoilsfromoliveresidues.
C.Subheading 15.07Alb)coversoliveoilhaving:
(a)thecharacteristics mentioned inparagraphs 2B(a)to(c)andapositivereactionofoilsfromolive
residues;or

NoL1/66 OfficialJournaloftheEuropean Communities 1.1.73
(b)tbecharacteristics mentioned inparagraph2B(a)andaK270extinction coefficienthigherthan1.10
butnothigherthan2.00,andanextinction coefficient variationinthe270nmrangenothigherthan0.20.
D."Virginoliveoil"meansnaturaloliveoilobtainedexclusively bymechanical processes ,includingpressure
butdoesnotincludemixtureswitholiveoilobtainedotherwise .
3.Subheading 15.17Adoesnotcover:
(a)residuesresultingfromthetreatment offattysubstances containing oilhavinganiodineindex,determined
bytheWijsmethod,withoutcatalyst,lowerthan70orhigherthan100;
(b)residuesresultingfromthetreatment offattysubstances containing oilhavinganiodineindexnotlower
than70norhigherthan100,ofwhichthepeakarearepresenting theretentionvolumeof/?-sitosterol ,
determined inaccordance withtheprovisions inAnnexIIoftheRegulation mentioned inAdditional Note
4below,islessthan93%ofthetotalsterolpeakareas.
4.Theanalyticalmethodstobeusedfordetermining thecharacteristics oftheproductsmentioned abovearethose
specifiedinAnnexes 1andIItoRegulation No618/72/CEE.
RateofDuty
Heading
number Descriptionautonomous
•/»
orLevy
(L)conventional
•/o
1 2 3 4
15.01 Lard,otherpigfatandpoultryfat,renderedorsolvent-extracted :
A.Lardandotherpigfat:
I.Forindustrial usesotherthanthemanufacture offoodstuffs for
humanconsumption (a) 4(L) 3
II.Other 20(L)—
B.Poultryfat IS(L) 18
15.02 Fatsofbovinecattle,sheeporgoats,unrendered ;renderedorsolvent­
extractedfats(including"premierjus")obtainedfromthoseunrendered
fats:
A.Forindustrial usesotherthanthemanufacture offoodstuffs forhuman
consumption (a)2 Free
B.Other:
I.Unrendered fatsofbovinecattle;renderedorsolvent-extracted fats
(including "premierjus")obtainedfromthosefats10
107
7
15.03II.Other
Lardstearin,oleostearin andtallowstearin;lardoil,oleo-oilandtallow
oil,notemulsified ormixedorpreparedinanyway:
A.Lardstearinandoleostearin :
I.Forindustrial uses(a)Free
oFree
0
II.Other
B.Tallow oilforindustrial usesotherthanthemanufacture of
foodstuffs forhumanconsumption (a)12
124
15.04C.Other
Fatsandoils,offishandmarinemammals ,whetherornotrefined:
A.Fish-liver oil:
I.OfavitaminAcontentnotexceeding 2,500international units 6(b) 6
pergramme
II.OtherFree(b)
2(b)
Free(b)(c)
Free
FreeB."Whaleoilandoilsofothercetaceans
C.Other
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Inertainconditions ,thecollection ofacompensatory amountisprovidedforinadditiontothecustomsduty
(c)SeeAnnex.

1.1.73 OfficialJournaloftheEuropean Communities NoL1/67
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
15.05 Woolgreaseandfattysubstances derivedtherefrom (includinglanolin):
A.Woolgrease,crude 6 5
B.Other 10 6,5
15.06 Otheranimaloilsandfats(includingneat's-foot oilandfatsfrombones
orwaste) 4 2,5
15.07 Fixedvegetableoils,fluidorsolid,crude,refinedorpurified :
A.Oliveoil:
I.Havingundergone arefiningprocess :
a)Obtained byrefiningvirginoliveoil,whetherornotblended
withvirginoliveoil 20(L)—
b)Other 20(L)—
II.Other 20(L)—
B.China-wood andoiticicaoils;myrtlewaxandJapanwax 3(b) (c)
C.Castoroil:
I.Fortheproduction ofaminoundecanoic acidforuseinthemanu­
factureofsynthetic textilefibresorofartificial plastic
materials (a) Free(b) Free
II.Other 8(b) 8
D.Otheroils:
I.Fortechnical orindustrial usesotherthanthemanufacture of
foodstuffs forhumanconsumption :
a)Crude(a):
1.Palmoil 5(b) 4
2.Tobacco -seedoil 5(b) Free
3.Other 5(b) (c)
b)Other(a):
1.Tobacco-seed oil 8(b) Free
2.Other 8(b) (c)
II.Other:
a)Palmoil:
1.Crude 9(b)(d) 9
2.Other 14(b) 14
b)Other:
1.Solid,inimmediate packingsofanetcapacityof1kgorless 20(b)—
(a)Entryunderthissubheading issubjecttoconditionstobedetermined bythecompetentauthorities .
(b)Incertainconditions ,thecollectionofacompensatory amountisprovidedforinadditiontothecustomsduty.
(c)SeeAnnex.
(d)Dutyratereducedto6%(suspension )foranindefiniteperiod.

NoL1/68 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
number Descriptionautonomous
%
orLevy
(L)conventional
•/»
1 2 3 4
15.07 D.II.b)2.Solid,other;fluid:
(continued )aa)Crude 10(a) (b)
bb)Other 15(a) (b)
15.08 Animalandvegetableoils,boiled,oxidised,dehydrated ,sulphurised ,blown
orpolymerised byheatinvacuumorininertgas,orotherwisemodified .. 15 14
15.09 Degras 9 6
15.10 Fattyacids;acidoilsfromrefining;fattyalcohols :
A.Stearicacid 12 8
B.Oleicacid 10 7
C.Otherfattyacids;acidoilsfromrefining 8 4,5
D.Fattyalcohols 13 8
15.11 Glycerolandglycerollyes:
A.Crudeglycerolandglycerollyes 3 1,5
B.Other,includingsyntheticglycerol 10 6
15.12 Animalorvegetable oilsandfats,whollyorpartlyhydrogenated ,or
solidifiedorhardened byanyotherprocess,whetherornotrefined,but
notfurtherprepared :
A.Inimmediate packingsofanetcapacityof1kgorless 20(a)
B.Other 17(a) (b)
15.13 Margarine ,imitationlardandotherpreparedediblefats 25(a) 25
15.14 Spermaceti ,crude,pressedorrefined,whetherornotcoloured 7, 3,5
15.15 Beeswaxandotherinsectwaxes,whetherornotcoloured :
A.Raw Free Free
B.Other 10 5
(a)Incertainconditions .thecollection ofacompensatory amountisprovidedforinadditiontothecustomsduty.
(b)SecAnnex.

1.1.73 OfficialJournaloftheEuropeanCommunities NoL1/69
RateofDuty
Heading
number Descriptionautonomous
°/o
orLevy
(L)conventional
»/.
1 2 3 4
15.16 Vegetable waxes,whetherornotcoloured :
A.Raw Free Free
B.Other 8 4
15.17 Residuesresultingfromthetreatment offattysubstances oranimalor
vegetablewaxes:
A.Containing oilhavingthecharacteristics ofoliveoil:
I.Soapstocks 7(L)—
II.Other2(L)—
B.Other:
I.Oilfootsanddregs;soapstocks 7(a) 5
II.Other2(a) 2
(a)Incertainconditions ,thecollection ofacompensatory amountisprovidedforinadditiontothecustomsduty.

NoL1/70 OfficialJournaloftheEuropeanCommunities 1.1.73
SECTION IV
PREPARED FOODSTUFFS :BEVERAGES ,SPIRITSANDVINEGAR :TOBACCO
CHAPTER 16
PREPARATIONS OFMEAT,OFFISH,OFCRUSTACEANS ORMOLLUSCS
Note
ThisChapterdoesnotcovermeat,meatoffal,fish,crustaceans ormolluscs,preparedorpreservedbytheprocesses
specifiedinChapters2and3.
RateofDuty
Heading
number Descriptionautonomous
°/o
orLevy
(L)conventional
•/«.
1 2 3 4
16.01 Sausagesandthelike,ofmeat,meatoffaloranimalblood:
A.Liversausages 24(L) 24
B.Other(a):
I.Sausages ,dryorforspreading ,uncooked 21(L)—
II.Other 21(L)—
16.02 Otherpreparedorpreservedmeatormeatoffal:
A.Liver:
I.Gooseorduckliver20 16
II.Other25(L) 25
B.Other :
LPoultrymeatoroffal:
a)Containing 57%ormorebyweightofpoultrymeat(b) 21(L) 17
b)Containing 25%ormorebutlessthan57°/obyweightof
poultrymeat(b) 21(L) 17
c)Other 21(L) 17
II.Gameorrabbitmeatoroffal 21 17
III.Other:
a)Containing meatoroffalsofdomesticswineandcontaining by
weight:
1.80%ormoreofmeatoroffal,ofanykind,includingfats
ofanykindororigin:
aa)Hams,filletsandloins;piecesthereof 26(L)
bb)Shoulders andpiecesthereof 26(L)
cc)Other 26(L)-
(a)Thelevyapplicable tosausagesimported incontainers whichalsocontainpreservative liquidiscollectedonthenetweight,i.e.afterthededuction of
theweightoftheliquid.
(b)Forthepurposeofdetermining thepercentage ofpoultrymeat,theweightofanybonesshallbedisregarded .

1.1.73 OfficialJournaloftheEuropeanCommunities NoL1/71
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)conventional
•/.
1 2 3 4
16.02
(continued )B.III.a)2.40%ormorebutlessthan80%ofmeatoroffal,ofany
kind,includingfatsofanykindororigin 26(L)
3.Lessthan40%ofmeatoroffal,ofanykind,including
fatsofanykindororigin 26(L)
b)Other:
1.Containing bovinemeatoroffal 26 26
2.Other:
aa)Ovinemeatoroffal 26
2620
26 bb)Other
16.03 Meatextracts,meatjuicesandfishextracts,inimmediate packingsofa
netcapacityof:
A.20kgormore Free Free
B.Morethan1kgbutlessthan20kg 9
247
20 C.1kgorless
16.04 Preparedorpreserved fish,includingcaviarandcaviarsubstitutes :
A.Caviarandcaviarsubstitutes :
I.Caviar (sturgeon roe) 30 30(a)
II.Other 30 30
B.Salmonidae 20
2313
20 C.Herring
D.Sardines 25 25
E.Tunny 25 24
F.Bonito (Sardasp.p.),mackerelandanchovies 25 (b)
G.Other 25 20
16.05 Crustaceans andmolluscs,preparedorpreserved :
A.Crabs 20 16
B.Other 20 20
(a)Dutyratereducedto24%upto30November 1973.
(b)SeeAnnex.

NoL1/72 OfficialJournaloftheEuropean Communities 1.1.73
CHAPTER 17
SUGARS ANDSUGAR CONFECTIONERY
Notes
1.ThisChapterdoesnotcover:
(a)Sugarconfectionery containing cocoa(headingNo18.06);
(b)Chemically puresugars(otherthansucrose,glucoseandlactose)andotherproductsofheadingNo29.43;or
(c)Medicaments andotherproductsofChapter30.
2.Chemically puresucrose,whateveritsorigin,istobeclassifiedinheadingNo17.01.
Additional Notes
1.ForthepurposesofheadingNo17.01:
—"Whitesugar"meanssugarcontaining ,inthedrystate,99.5%ormorebyweightofsucrose,determined
bythepolarimetric method;
—"Rawsugar"meanssugarcontaining ,inthedrystate,lessthan99.5%byweightofsucrose,determined by
thepolarimetric method .
2.Whenimportedintheformofanassortment ,goodsfallingwithinsubheading 17.04Daretobeclassifiedaccording
totheaveragecontentinmilkfats,sucroseandstarchoftheassortment asawhole.
RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
»/»
1 2 3 4
17.01 Beetsugarandcanesugar,solid:
A.Denatured (a):
I.Whitesugar 80(L)—
II.Rawsugar 80(L)—
B.Undenatured :
I.Whitesugar 80(L)—
II.Rawsugar:
a)Forrefining (a) 80(L)—
b)Other 80(L)—
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.1.73 OfficialJournaloftheEuropean Communities NoL1Γ3
« RateofDuty
Heading
number Descriptionautonomous
°/o
jrLevy
(L)conventional
°/o
1 2 3 4
17.02 Othersugars;sugarsyrups;artificialhoney(whetherornotmixedwith
naturalhoney);caramel :
A.Lactoseandlactosesyrup:
I.Containing ,inthedrystate,99%ormorebyweightofthepure
product (a) 24(L)
II.Other 24(L)—
B.Glucoseandglucosesyrup:
I.Containing ,inthedrystate,99%ormorebyweightofthepure
product (b):
a)Glucoseintheformofwhitecrystalline powder,whetheror
notagglomerated 25(L)—
b)Other 25(L)—
II.Other :
a)Glucoseintheformofwhitecrystalline powder,whetheror
notagglomerated 50(L)—
b)Other 50(L)—
C.Maplesugarandsyrup 42(L) 20
D.Othersugarsandsyrups 80(L)—
E.Artificialhoney(whetherornotmixedwithnaturalhoney) 50(L)—
F.Caramel 47(L)—
17.03 Molasses ,whetherornotdecolourised 65(L)(c)—
17.04 Sugarconfectionery ,notcontaining cocoa:
A.Liquorice extractcontaining morethan10°/obyweightofsucrose
butnotcontaining otheraddedsubstances21—
B.Chewinggumcontaining byweightofsucrose (includinginvertsugar
expressed assucrose):
I.Lessthan60% 16,5
+vc8
+VC
withamax.
of23
II.60%ormore 16,5
+VC8
+VC
withamax.
of23
C.Whitechocolate 20,7
+VC13
+vc
withamax.
o27+ads
(a)Thecustomstreatment inrespectoflactoseandlactosesyrupofsubheading 17.02AIIshallalsoapplytothelactoseandlactosesyrupofthepresent
subheading (17.02AI).
(b)Thecustomstreatment inrespectofglucpseandglucosesyrupofsubheading 17.02BIIshallalsoapplytotheglucoseandglucosesyrupofthepresent
subheading (17.02BI).
c)Theautonomous dutyis:
—'free'fornon-decolourised molassesforthemanufacture offoragecontaining molasses ;
—9%fornon-decolourised sugarcanesmolassescontaining lessthan63%byweightofsucroseinthedrymatter,forthemanufacture ofcoffeesub­
stitutes;
—19%fornon-decolourised molasses forthemanufacture ofcitricacid.

NoL1/74 OfficialJournaloftheEuropean Communities 1.1.73
. RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
•/«
I
1 2 3 4
17.04 D.Other:
(continued )I.Containing nomilkfatsorcontaining lessthan1.5%byweightof
suchfats:
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose (includinginvertsugarexpressed assucrose) 20,7
+vc13
+VC
withamax.
of27+ads
b)Containing byweightofsucrose(includinginvertsugarexpressed
assucrose):
1.5%ormorebutlessthan30% 20,7
+VC13
+VC
withamax.
of27+ads
2.30°/oormorebutlessthan40% 20,7
+VC13
+VC
withamax.
of27+ads
3.40%ormorebutlessthan50%:
aa)Containing nostarch20,7
+VC13
+VC
withamax.
of27+ads
bb)Other 20,7
+VC13
+vc
withamax.
of27+ads
4.50%ormorebutlessthan60°/o 20,7
+VC13
+vc
withamax.
of27+ads
5.60%ormorebutlessthan70% 20,7
+VC13
+vc
withamax.
of27+ads
6.70%ormorebutlessthan80®/o 20,7
+VC13
+vc
withamax.
of27+ads
7.80%ormorebutlessthan90% 20,7
+VC13
+vc
withamax.
of27+ads
8.90%ormore 20,7
+VC13
+vc
withamax.
of27+ads

1.1.73 OfficialJournaloftheEuropean Communities NoL1/75
RateofDuty
Heading
number Descriptionautonomous
%
orLevy
(L)conventional
•/.
1 2 3 4
17.04 D.II.Other:
(continued )a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose (includinginvertsugarexpressed assucrose)
b)Containing byweightofsucrose (includinginvertsugarexpressed
assucrose):20,7
+vc13
+vc
withamax.
of27+ads
1.5%ormorebutlessthan30% 20,7
+vc13
+vc
withamax.
of27+ads
2.30%ormorebutlessthan50% 20,7
+vc13
+vc
withamax.
of27+ads
3.50%ormorebutlessthan70% 20,7
+vc13
+vc
withamax.
of27+ads
4.70%ormore 20,7
+vc13
+vc
withamax.
of27+ads
17.05 Flavoured orcoloured sugars,syrupsandmolasses ,butnotincluding
fruitjuicescontaining addedsugarinanyproportion :
A.Lactoseandlactosesyrup 67(L)—
B.Glucoseandglucosesyrup:
I.Glucoseintheformofwhitecrystalline powder,whetherornot
agglomerated 67(L)—
II.Other 67(L)—
C.Other 67(L)—

NoL1/76 OfficialJournaloftheEuropean Communities 1.1.73
CHAPTER 18
COCOA ANDCOCOA PREPARATIONS
Notes
ThisChapterdoesnotcoverthepreparations describedinheadingNo19.02,19.08,22.02,22.09or30.03containing
cocoaorchocolate .
2.HeadingNo18.06includessugarconfectionery containing cocoaand,subjecttoNote1ofthisChapter,other
foodpreparations containing cocoa.
Additional Note
Whenimportedintheformofanassortment ,goodsfallingwithinsubheading 18.06Caretobeclassifiedaccording
totheaveragecontentinsucroseandmilkfatsoftheassortment asawhole.
RateofDuty
Heading
number Descriptionautonomous
•/.
orLevy
(L)"«»
conventional
•/«
1 2 3 4
18.01 Cocoabeans,wholeorbroken,raworroasted 6,7(a) 5,4
18.02 Cocoashells,husks,skinsandwaste 9 5,4
18.03 Cocoapaste(inbulkorinblock),whetherornotdefatted 25 15
18.04 Cocoabutter(fatoroil) 22 12
18.05 Cocoapowder,unsweetened 27 16
18.06 Chocolate andotherfoodpreparations containing cocoa:
A.Cocoapowder,nototherwise sweetened thanbytheadditionof
sucrose,containing byweightofsucrose :
I.Lessthan65°/o 29,6
+vc10
+vc
II.65%ormorebutlessthan80% 29,6
+vc10
+vc
III.80%ormore29,6
+vc10
+vc
B.Ice-cream (notincludingice-creampowder)andotherices:
I.Containing nomilkfatsorcontaining lessthan3%byweightof
suchfats
)22,3
+vc12
+vc
withamax.
of27+ads
(a)Dutyratereducedto4%(suspension )foranindefinite period.

1.1.73 OfficialJournaloftheEuropean Communities NoL1/77
RateofDuty
Heading
number Descriptionautonomous
°/o
orLevy
(L)conventional
•/o
1 2 3 4
18.06
(continued )B.II.Containing byweightofmilkfats :
a)3°/oormorebutlessthan7% 22,3
+vc12
+vc
withamax.
of27+ads
b)7%ormore 22,3
+vc12
+vc
withamax.
of27+ads
C.Chocolate andchocolate goods,whetherornotfilled;sugarconfec­
tioneryandsubstitutes thereformadefromsugarsubstitution products ,
containing cocoa:
I.Containing nosucroseorcontaining lessthan5%byweightof
sucrose (includinginvertsugarexpressed assucrose) 22,3
+vc12
+vc
withamax.
of27+ads
II.Other:
a)Containing nomilkfatsorcontaining lessthan1.5%ofsuch
fatsandcontaining byweightofsucrose (includinginvertsugar
expressed assucrose):
1.Lessthan50% 22,3
+vc12
+vc
withamax.
of27+ads
2.50%ormore 22,3
+vc12
+vc
withamax.
of27+ads
b)Containing byweightofmilkfats :
1.1.5%ormorebutlessthan3% 22,3
+vc12
+vc
withamax,
of27+ads
2.3%ormorebutlessthan4.5% 22,3
+vc12
+vc
withamax.
of27+ads
3.4.5%ormorebutlessthan6% 22,3
+vc12
+vc
withamax.
of27+ads
4.6%ormore 22,3
+vc12
+vc
withamax.
of27+ads

NoL1/78 OfficialJournaloftheEuropeanCommunities 1.1.73
RateofDuty
Heading
number Descriptionautonomous
°/o
orLevy
(L)conventional
•/.
1 2 3 4
18.06
(continued)D.Other:
I.Containing nomilkfatsorcontaining lessthan1.5%byweightof
suchfats:
a)Inimmediate packingsofanetcapacityof500gorless 22,3
+vc12
+vc
withamax.
of27+ads
b)Other
II.Containing byweightofmilkfats :22,3(a)
+vc—
a)1.5%ormorebutnotmorethan6.5%:
1.Inimmediate packingsofanetcapacityof500gorless....22,3
+vc12
+vc
withamax.
of27+ads
2.Other
b)Morethan6.5%butlessthan26%:22,3(a)
+vc—
1.Inimmediate packingsofanetcapacityof500gorless 22,3
+vc12
+vc
2.Other:
aa)Chocolate milkcrumb,containing morethan6.5%but
lessthan11%byweightofmilkfats,morethan6.5%
butlessthan15%byweightofcocoaandmorethan
50%butlessthan60%byweightofsucrose (including
invertsugarexpressed assucrose) 22,3(a)
+vc27
+ads
bb)Other 22,3(a)
+vc—
c)26%ormore:
1.Inimmediate packingsofanetcapacityof500gorless 22,3
+vc12
+vc
2.Other 22,3(a)
+vc
(a)Dutysuspended to19%foranindefinite period.

1.1.73 OfficialJournaloftheEuropeanCommunities NoL1/79
CHAPTER 19
PREPARATIONS OFCEREALS ,FLOURORSTARCH :PASTRYCOOKS 'PRODUCTS
Notes
1.ThisChapterdoesnotcover:
(a)Preparations offlour,starchormaltextract,ofakindusedasinfantfoodorfordieteticorculinarypurposes ,
containing 50%ormorebyweightofcocoa(headingNo18.06);
(b)Biscuitsorotherarticlesmadefromflourorfromstarch,speciallypreparedforuseasanimalfeedingstuffs
(headingNo23.07);or
(c)Medicaments andotherproductsofChapter30.
2.InthisChaptertheexpression "flour"includestheflouroffruitsorofvegetables ,andproductsofsuchflour
aretobeclassifiedwithsimilarproductsofcerealflour.
Additional Note
Whenimportedintheformofanassortment ,goodsfallingwithinsubheading 19.08Baretobeclassifiedaccording
totheaveragecontentinstarch,sucroseandmilkfatsoftheassortment asawhole.
RateofDuty
Heading
number Descriptionautonomous
•/»
orLevy
(L)conventional
»/.
1 2 3 4
19.01 Maltextract :
A.Withadry-extract contentof90%ormorebyweight 16,3
+vc8
+vc
B.Other 16,3
+vc8
+vc
19.02 Preparations offlour,meal,starchormaltextract,ofakindusedas
infantfoodorfordieteticorculinarypurposes,containing lessthan
50%byweightofcocoa:
A.Containing maltextractandnotlessthan30°/obyweightofreducing
sugars (expressed asmaltose) 19,6
+vc11
+vc
B.Other:
I.Containing nomilkfatsorcontaining lessthan1.5%byweightof
suchfats:
a)Containing lessthan14%byweightofstarch:
1.Containing nosucroseorcontaining lessthan5%byweight
ofsucrose (includinginvertsugarexpressed assucrose) 19,6
+vc11
+vc
2.Containing byweightofsucrose (including invertsugar
expressed assucrose):
aa)5°/oormorebutlessthan60% 19,6
+vc11
+vc
bb)60%ormore 19,6
+vc11
+vc

NoL1/80 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
number Descriptionautonomous
%>
orLevy
(L)conventional
•/.
1 2 3 4
19.02
(continued )B.I.b)Containing 14%ormorebutlessthan32%byweightofstarch:
1.Containing nosucroseorcontaining lessthan5%byweight
ofsucrose (includinginvertsugarexpressed assucrose) 19,6
+vc11
+VC
2.Other 19,6
+vc11
+VC
c)Containing 32%ormorebutlessthan45%byweightofstarch:
1.Containing nosucroseorcontaining lessthan5%byweight
ofsucrose (includinginvertsugarexpressed assucrose ) 19,6
+ve11
+VC
2Other 19,6
+VC11
+VC
d)Containing 45%ormorebutlessthan65%byweightofstarch:
1.Containing nosucroseorcontaining lessthan5%byweight
ofsucrose (includinginvertsugarexpressed assucrose).... 19,6
+VC11
+VC
2.Other 19,6
+vc11
+VC
e)Containing 65%ormorebutlessthan80%byweightofstarch:
1.Containing nosucroseorcontaining lessthan5%by
weightofsucrose (including invertsugarexpressed as
sucrose ) 19,6
+VC11
+VC
2.Other 19,6
+VC11
+VC
f)Containing 80%ormorebutlessthan85%byweightofstarch:
1.Containing nosucroseorcontaining lessthan5%byweight
ofsucrose (includinginvertsugarexpressed assucrose) 19,6
+VC11
+VC
2.Other 19,6
+VC11
+VC
g)Containing 85%ormorebvweightofstarch 19,6
+VC11
+vc
II.Containing byweightofmilkfats :
a)1.5%ormorebutlessthan5% 19,6
+VC11
+VC
b)5%ormore 19,6
+VC11
+VC
19.03 Macaroni ,spaghettiandsimilarproducts :
A.Containing eggs 17,3
+VC12
+VC
B.Other:
I.Containing nocommonwheatflourormeal 17,3
+VC12
+VC
II.Other 17,3
+VC12
+VC

1.1.73 OfficialJournaloftheEuropean Communities NoL1/81
RateofDuty
Heading
number Descriptionautonomous
"la
orLevy
(L)conventional
•/»
1 2 3 4
19.04 Tapiocaandsago;tapiocaandsagosubstitutes obtainedfrompotatoor
otherstarches 15,4
+vc10
+vc
19.05 Preparedfoodsobtainedbytheswellingorroastingofcerealsorcereal
products (puffedrice,cornflakesandsimilarproducts):
A.Obtained frommaize 14,3
+vc8
+vc
B.Obtained fromrice 14,3
+vc8
+vc
C.Other 14,3
+vc8
+vc
19.06 Communion wafers,emptycachetsofakindsuitableforpharmaceutical
use,sealingwafers,ricepaperandsimilarproducts 19,5
+vc7
+vc
19.07 Bread,ships'biscuitsandotherordinarybakers'wares,notcontaining
addedsugar,honey,eggs,fats,cheeseorfruit:
A.Crispbread 24
+vc9
+vc
withamax.
of24+adf
B.Matzos 20
+vc6
+vc
withamax.
of20+adf
C.Glutenbreadfordiabetics 27,9
+vc14
+vc
D.Other,containing byweightofstarch:
I.Lessthan50°/o 26,5
+vc14
+vc
II.50%ormore 26,5
+vc14
+vc
19.08 Pastry,biscuits,cakesandotherfinebakers'wares,whetherornot
containing cocoainanyproportion :
A.Gingerbread andthelike,containing byweightofsucrose (including
invertsugarexpressed assucrose):
LLessthan30°/o 29,2
+vc13
+vc
II.30%ormorebutlessthan50% 29,2
+vc13
+vc
III.50%ormore 29,2
+vc13
+vc

NoL1/82 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
number Descriptionautonomous
Vo
orLevy
(L)conventional
»/.
1 2 I 3 4
19.08
(continued )B.Other:
I.Containing nostarchorcontaining lessthan5%byweightof
starch,andcontaining byweightofsucrose (includinginvertsugar
expressed assucrose):
a)Lessthan70% 29,2
+vc13
+vc
withamax.
of35+ads
b)70%ormore 29,2
+vc13
+vc
withamax.
of35+ads
II.Containing 5°/oormorebutlessthan32%byweightofstarch:
a)Containing nosucroseorcontaining lessthan5%byweight
ofsucrose (includinginvertsugarexpressed assucrose ) 28
+vc13
+vc
withamax.
of30+adf
b)Containing 5%ormorebutlessthan30%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nomilkfatsorcontaining lessthan1.5%by
weightofsuchfats 29,2
+vc13
+vc
withamax.
of35+ads
2.Other29,2
+vc13
+vc
withamax.
of35+ads
c)Containing 30%ormorebutlessthan40%byweightof
sucrose (includinginvertsugarexpressed assucrose):
1.Containing nomilkfatsorcontaining lessthan1.5%by
weightofsuchfats 29,2
+vc13
+vc
withamax.
of35+ads.
2.Other29,2
+vc13
+vc
withamax.
of35+ads
d)Containing 40%ormorebyweightofsucrose (includinginvert
sugarexpressed assucrose):
1.Containing nomilkfatsorcontaining lessthan1.5%by
weightofsuchfats 29,2
+vc13
+vc
withamax.
of35+ads

1.1.73 OfficialJournaloftheEuropean Communities NoL1/83
RateofDuty
Heading
number Descriptionautonomous
V»
orLevy
(L)conventional
•/.
1 2 3 4
19.08
Ccontinued )B.II.d)2.Other
III.Containing 32%ormorebutlessthan50%byweightofstarch:
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose (includinginvertsugarexpressed assucrose):29,2
+vc13
+vc
withamax.
of35+ads
1.Containing nomilkfatsorcontaining lessthan1.5%by
weightofsuchfats 28
+vc13
+vc
withamax.
of30+adf
2Other 28
+vc13
+vc
withamax.
of30+adf
b)Containing 5%ormorebutlessthan20%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nomilkfatsorcontaining lessthan1.5%by
weightofsuchfats 29,2
+vc13
+vc
withamax.
of35+ads
2.Other 29,2
+vc13
+vc
withamax.
of35+ads
c)Containing 20%ormorebyweightofsucrose (includinginvert
sugarexpressed assucrose):
1.Containing nomilkfatsorcontaining lessthan1.5%by
weightofsuchfats 29,2
+vc13
+vc
withamax.
of35+ads
2.Other 29,2
+vc13
+vc
withamax.
of35+ads
IV.Containing 50%ormorebutlessthan65%byweightofstarch:
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose (includinginvertsugarexpressed assucrose):
1.Containing nomilkfatsorcontaining lessthan1.5%by
weightofsuchfats28
+vc13
+vc
withamax.
of30+adf

NoL1/84 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
number Descriptionautonomous
°/o
orLevy
(L)conventional
•/.
1 2 3 4
19.08
(continued )B.IV.a)2.Other
b)Containing 5%ormorebyweightofsucrose (includinginvert
sugarexpressed assucrose):28
+vc13
+vc
withamax.
of30+adf
1.Containing nomilkfatsorcontaining lessthan1.5°/oby
weightofsuchfats 29,2
+vc13
+vc
withamax.
of35+ads
2.Other 29,2
+vc13
+vc
withamax.
of35+ads
V.Containing 65%ormorebyweightofstarch:
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose (includinginvertsugarexpressed assucrose) 28
+vc13
+vc
withamax.
of30+adf
b)Other 29,2
+vc13
+vc
withamax.
of35+ads

1.1.73 OfficialJournaloftheEuropean Communities NoL1/85
CHAPTER 20
PREPARATIONS OFVEGETABLES ,FRUITOROTHERPARTSOFPLANTS
Notes
1.ThisChapterdoesnotcover:
(a)Vegetables orfruit,preparedorpreserved bytheprocessesspecifiedinChapters7and8;or
(b)Fruitjellies,fruitpastesorthelikeintheformofsugarconfectionery (headingNo17.04)orchocolate
confectionery (headingNo18.06).
2.Thevegetables ofheadingsNos20.01and20.02arethosewhichfallinheadingsNos07.01to07.05when
importedinthestatesprovidedforinthoseheadings
3.Edibleplants,partsofplantsandrootsofplantsconserved insyrup(forexample,gingerandangelica)aretobe
classifiedwiththepreservedfruitfallingunderheadingNo20.06;roastedground-nuts arealsotobeclassified
inheadingNo20.06.
4.To~natojuicethedryweightcontentofwhichis7%ormoreistobeclassifiedunderheadingNo20.02.
Additional Notes
1.Thecontentofvarioussugarsexpressed assucrose("sugarcontent")oftheproductsclassifiedwithinthis
Chaptercorresponds tothefigureindicatedbyarefractometer (usedinaccordance withthemethodprescribed
inAnnexIIItoRegulation (EEC)No865/68oftheCouncildated28June1968)atatemperature of20°Cand
multiplied bythefactor:
—0.93inrespectofproductsofheadingNo20.06;or
—0.95inrespectofproductsoftheotherheadings .
2.TheproductsclassifiedunderheadingNo20.06shallbeconsidered as"containing addedsugar"whenthe
"sugarcontent'''thereofexceedsbyweightthepercentages givenhereunder ,according tothekindoffruitcon­
cerned:
—pineapples andgrapes 13%
—otherfruits,includingmixturesoffruit 9%
3.TheaddedsugarcontentofproductsclassifiedunderheadingNo20.07corresponds tothe"sugarcontent"
lessthefiguresgivenhereunder ,according tothekindofjuiceconcerned :
—lemonortomatoiuice 3
—applejuice 11
—grapejuice 15
—■otherfruitorvegetablejuices,includingmixturesofjuices 13

NoL1/86 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
number Descriptionautonomous
•/,
orLevy
(L)conventional
•/.
1 2 3 4
20.01 Vegetables andfruit,preparedorpreservedbyvinegaroraceticacid,with
orwithoutsugar,whetherornotcontaining salt,spicesormustard :
A.Mangochutney 22 Free
B.Other 22 22
20.02 Vegetables preparedorpreservedotherwisethanbyvinegaroraceticacid:
A.Mushrooms 23
B.Truffles 20 18
C.Tomatoes 18 18
D.Asparagus 22 22
E.Sauerkraut 20—
F.Capersandolives 20—
G.Peas;beansinpod 24 24
H.Other,includingmixtures 24 22
20.03 Fruitpreservedbyfreezing,containing addedsugar:
A.Withasugarcontentexceeding 13°/obyweight 26+(L)26+ads
B.Other 26 26
20.04 Fruit,fruit-peelandpartsofplants,preserved bysugar(drained,glacéor
crystallised ):
A.Ginger 25 Free
B.Other:
I.Withasugarcontentexceeding 13°/obyweight 25+(L)25+ads
II.Other 25 25
20.05 Jams,fruitjellies,marmalades ,fruitpuréeandfruitpastes,beingcooked
preparations ,whetherornotcontaining addedsugar:
A.Chestnutpuréeandpaste:
I.Withasugarcontentexceeding 13%byweight30+(L)30+ads
II.Other30 30
B.Jamsandmarmalades ofcitrusfruit:
I.Withasugarcontentexceeding 30%byweight 30+(L)27+ads
II.Withasugarcontentexceeding 13%butnotexceeding 30%by
weight 30+(L)27+ads
III.Other 30 27
C.Other :
I.Withasugarcontentexceeding 30%byweight :
a)Plumpuréeandplumpaste,inimmediate packingsofanet
capacityexceeding 100kg,forindustrial processing (a) 30 30+ads
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.1.73 NoL1/87 OfficialJournaloftheEuropean Communities
RateofDuty
Heading
number Descriptionautonomous
'/»
orLevy
(L)conventional
•/»
1 2 3 4
20.05
(continued )C.I.b)Other
II.Withasugarcontentexceeding 13%butnotexceeding 30%by
weight30+(L)
30+(L)30+ads
30+ads
III.Other 30 30
20.06 Fruitotherwisepreparedorpreserved ,whetherornotcontaining added
sugarorspirit:
A.Nuts(includingground-nuts ),roasted,inimmediate packingsofanet
capacity :
I.Ofmorethan1kg 17 15
II.Of1kgorless 22 17
B.Other:
I.Containing addedspirit:
a)Ginger32—
b)Pineapples ,inimmediate packingsofanetcapacity :
1.Ofmorethan1kg:
aa)Withasugarcontentexceeding 17%byweight 32+(L)—
bb)Other32 —
2.Of1kgorless:
aa)Withasugarcontentexceeding 19%byweight 32+(L)—
bb)Other32—
c)Grapes :
1.Withasugarcontentexceeding 13%byweight 32+(L)—
2.Other 32—
d)Peaches,pearsandapricots ,inimmediate packings ofanet
capacity :
1.Ofmorethan1kg:
aa)Withasugarcontentexceeding 13%byweight 32+(L)—
bb)Other32—
2.Of1kgorless:
aa)Withasugarcontentexceeding 15%byweight32+(L)—
bb)Other32—
z)Otherfruits:
1.Withasugarcontentexceeding 9%byweight32+(L)—
Other32—
f)Mixtures offruit:
1.Withasugarcontentexceeding 9%byweight32+(L) —

NoL1/88 OfficialJournaloftheEuropean Communities 1.1.73
Heading
number DescriptionRateofDuty
autonomous
°/o
orLevy
(L)conventional
"U
1 2 3 4
20.06 B.I.f)2.Other 32
(continued )II.Notcontaining addedspirit:
a)Containing addedsugar,inimmediate packingsofanetcapacity
ofmorethan1kg:
1.Ginger 23 ]Free
2.Grapefruit segments 23 20
+(L)+ads
3.Mandarins 23 21
+(L)+ads
*
4.Grapes 23 22
+(L)+ads
5.Pineapples :
aa)Withasugarcontentexceeding 17%byweight 23 22
+(L)+ads
bb)Other 23 22
6.Peaches,pearsandapricots :
aa)Withasugarcontentexceeding 13%byweight23 22
+(L)+ads
bb)Other 23 22
7.Otherfruits 23 22
+(L)+ads
8.Mixtures offruit:
aa)Mixtures inwhichnosinglefruitexeeds50%ofthe23 21totalweightofthefruits+(L)+ads
bb)Other 23 22
+(D +ads
b)Containing addedsugar,inimmediate packingsofanetcapacity
of1kgorless:
1.Ginger 27 Free
2.Grapefruit segments 27 20
+(L)+ads
3.Mandarins 27 22
+(L)+ads
4.Grapes 27 24
+(L)+ads
5.Pineapples :
aa)Withasugarcontentexceeding 19%byweight 27 24
+(L)+ads
bb)Other 27 24
6.Peaches,pearsandapricots :
aa)Withasugarcontentexceeding 15%byweight 27 24
+(L)+ads
bb)Other 27 24
7.Otherfruits 27 24
+(L +ads

1.1.73 OfficialJournaloftheEuropean Communities NoL1/89
RateofDuty
Heading
number Descriptionautonomous
•/«
orLevy
(L)conventional
•/.
1 2 3 4
20.06
(continued )B.II.b)8.Mixturesoffruit:
aa)Mixtures inwhichnosinglefruitexceeds50°/oofthe
totalweightofthefruits
bb)Other
c)Notcontaining addedsugar,inimmediate packingsofanet
capacity :
1.Of4.5kgormore:
aa)Apricots
bb)Peaches (including nectarines )andplums
cc)Otherfruits
dd)Mixtures offruit
2.Oflessthan4.5kg27
+(L)
27
+(L)
17
19
23
23
2522
+ads
24
+ads
(a)
(a)
(a)
(a)
23
20.07 Fruitjuices(includinggrapemust)andvegetable juices,whetherornot
containing addedsugar,butunfermented andnotcontaining spirit:
A.Ofaspecificgravityexceeding 1.33at15°C:
I.Grapejuice(includinggrapemust);
a)Ofavalueexceeding 22UAper100kgnetweight:
1.Withanaddedsugarcontentexceeding 30%byweight....
2.Other
b)Ofavaluenotexceeding 22UAper100kgnetweight:
1.Withanaddedsugarcontentexceeding 30%byweight ....
2.Other50
50(b)
50
+(L)
50—
II.Appleandpearjuice;mixturesofappleandpearjuice:
a)Ofavalueexceeding 32UAper100kgnetweight
b)Ofavaluenotexceeding 22UAper100kgnetweight:
1.Withanaddedsugarcontentexceeding 30%byweight ....
2.Other42
42
+(L)
42—
III.Other :
a)Ofavalueexceeding 30UAper100kgnetweight
b)Ofavaluenotexceeding 30UAper100kgnetweight:
1.Withanaddedsugarcontentexceeding 30%byweight ....42
42
+(L)—
2.Other 42—
■T&)SeeAnnex.
()Incertainconditions acountervailing taxisprovidedforinrespectofcertainproductsinadditiontothecustomsduty.

NoL1/90 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
number Descriptionautonomous
Vo
orLew
(L)conventional
Vo
1 2 3 4
20.07
(continued )B.Ofaspecificgravityof1.33orlessat15°C:
I.Grape,appleandpearjuice(including grapemust);mixturesof
appleandpearjuice:
a)Ofavalueexceeding 18UAper100kgnetweight:
1.Grapejuice(includinggrapemust):
aa)Withanaddedsugarcontentexceeding 30%byweight 28 (a)
bb)Other 28(b) (a)
2.Appleandpearjuice:
aa)Containing addedsugar 25 24
+ads
bb)Other
3.Mixtures ofappleandpearjuice25
2525
b)Ofavalueof18UAorlessper100kgnetweight :
1.Grapejuice(includinggrapemust):
aa)Withanaddedsugarcontentexceeding 30%byweight28
+(L)28
+ads
bb)Other 28 (a)
2.Applejuice:
aa)Withanaddedsugarcontentexceeding 30%byweight 25
+(L)24
+ads
bb)Withanaddedsugarcontentof30%orlessbyweight 25 24
+ads
cc)Notcontaining addedsugar 25 25
3.Pearjuice:
aa)Withanaddedsugarcontentexceeding 30%byweight25
+(L)24
+ads
bb)Withanaddedsugarcontentof30%orlessbyweight 25 24
+ads
cc)Notcontaining addedsugar 25 25
4.Mixturesofappleandpearjuice:
aa)Withanaddedsugarcontentexceeding 30%byweight 25
+(L)—
bb)Other 25
II.Other:
a)Ofavalueexceeding 30UAper100kgnetweight:
1.Orangejuice 21 (a)
2.Grapefruit juice 21 (a)
3.Lemonjuiceandothercitrusfruitjuices:
aa)Containing addedsugar 21 18
+ads
bb)Other 21 19
(a)|SeeAnnex.
(b)Incertainconditions acountervailing taxisprovidedforinrespectofcertainproductsinadditiontothecustomsoulty.

1.1.73 OfficialJournaloftheEuropean Communities NoL1/91
RateofDuty
Heading
number Descriptionautonomous
°/o
orLevy
(L)conventional
•/»
1 2 3 4
20.07
(continued )B.II.a)4.Pineapple juice:
aa)Containing addedsugar 22 19
+ads
bb)Other 22 20
5.Tomatojuice:
aa)Containing addedsugar 21 20
+ads
bb)Other 21 21
6.Otherfruitandvegetablejuices:
aa)Containing addedsugar24 21
+ads
bb)Other 24 22
7.Mixtures :
aa)Ofcitrusfruitjuicesandpineapple juice:
11.Containing addedsugar22 19
+ads
22.Other 22 20
bb)Other :
11.Containing addedsugar24 21
+ads
22.Other 24 22
b)Ofavalueof30UAorlessper100kgnetweight :
1.Orangejuice:
aa)Withanaddedsugarcontentexceeding 30%byweight21
+(L)19
+ads
bb)Other21 (a)
2.Grapefruit juice:
aa)Withanaddedsugarcontentexceeding 30°/obyweight 21
+(L)15
+ads
bb)Other 21 (a)
3.Lemonjuice:
aa)Withanaddedsugarcontentexceeding 30%byweight 21
+(L)18
+(ads)
j bb)Withanaddedsugarcontentof30%orlessbyweight21 18
+ads
cc)Notcontaining addedsugar 21 19
{a)SeeAnnex.

NoL1/92 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
number Descriptionautonomous
«/«
orLevy
(L)conventional
•/.
1 2 3 4
20.07
Ccontinued )B.II.b)4.Othercitrusfruitjuices:
aa)Withanaddedsugarcontentexceeding 30%byweight 21
+(L)18
+ads
bb)Withanaddedsugarcontentof30°/oorlessbyweight 21 18
+ads
cc)Notcontaining addedsugar 21 19
5.Pineapple juice:
aa)Withanaddedsugarcontentexceeding 30°/obyweight 22
+(L)19
-fads
bb)Withanaddedsugarcontentof30%orlessbyweight 22 19
4-ads
cc)Notcontaining addedsugar 22 .' 20
6.Tomatojuice:
aa)Withanaddedsugarcontentexceeding 30%byweight 21 ;
+(L)20
+ads
bb)Withanaddedsugarcontentof30%orlessbyweight 21 20
+ads
cc)Notcontaining addedsugar 21 21
7.Otherfruitandvegetablejuices:
aa)Withanaddedsugarcontentexceeding 30%byweight 24
+(L)21
+ads
bb)Withanaddedsugarcontentof30%orlessbyweight 24 21
+ads
cc)Notcontaining addedsugar 24 22
8.Mixtures :
aa)Ofcitrusfruitjuicesandpineapple juice:
11.Withanaddedsugarcontentexceeding 30%by
weight 22
+(L)19
+ads
22.Withanaddedsugarcontentof30%orlessby
weight22 19
+ads
33.Notcontaining addedsugar 22 20
bb)Other:
11.Withanaddedsugarcontentexceeding 30%by
weight 24
+(L)21
+ads
22.Withanaddedsugarcontentof30%orlessby
weight 24 21
+ads
33.Notcontaining addedsugar 24 22

1.1.73 OfficialJournaloftheEuropean Communities NoL1/93
CHAPTER 21
MISCELLANEOUS EDIBLE PREPARATIONS
Notes
1.ThisChapterdoesnotcover:
(a)Mixedvegetables ofheadingNo07.04;
(b)Roastedcoffeesubstitutes containing coffeeinanyproportion (headingNo09.01);
(c)SpicesandotherproductsofheadingsNos09.04to09.10;or
(d)Yeastputupasamedicament andotherproductsofheadingNo30.03.
2.Extractsofthesubstitutes referredtoinNote1(b)abovearetobeclassifiedinheadingNo.21.02.
3.ForthepurposesofheadingNo21.05,theexpression "homogenised compositefoodpreparations "meansprep­
arationsofakindusedasinfantfoodorfordieteticpurposes ,consisting ofafinelyhomogenised mixtureof
twoormorebasicingredients suchasmeat(includingmeatoffal),fish,vegetables andfruit.Fortheapplication
ofthisdefinition ,noaccountistobetakenofsmallquantities ofanyingredients whichmaybeaddedtothemixture
forseasoning ,preservation orotherpurposes .Suchpreparations maycontainasmallquantityofvisiblepieces
ofingredients otherthanmeat,meatoffalorfish.
Additional Note
Forthepurposesofsubheading 21.07E,theterm"cheesefondues"shallbetakentomeanpreparations containinglZ %
ormorebutlessthan18%ofmilkfatsandmadefrommeltedcheese(Emmentaler andGruyereexclusively )
withtheadditionofwhitewine,kirsch,starchandspicesandputupinimmediate packingsofanetcapacityof
1kgorless.
Entryundertheaforementioned subheading isfurthermore subjecttotheproduction ofacertificate issuedinthe
conditions laiddownbythecompetent authorities oftheEuropean Communities .
RateofDuty
Heading
number Descriptionautonomous
°/o
orLevy
(L)conventional
°/o
1 2 3 4
21.01 Roastedchicoryandotherroastedcoffeesubstitutes ;extracts,essences
andconcentrates thereof :
A.Roastedchicoryandotherroastedcoffeesubstitutes :
I.Roastedchicory 18—
II.Other 16,9
+vc8
+vc
B.Extracts,essencesandconcentrates oftheproductsdescribed under
subheading A:
I.Ofroastedchicory22 —
II.Other 16,9(a)
+vc—
(a)Dutysuspended to14%foranindefinite period.

NoL1/94 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
number Descriptionautonomous
°/o
orLevy
(L)conventional
Vo
1 2 3 4
21.02 Extracts,essencesorconcentrates ,ofcoffee,teaormaté;preparations
withabasisofthoseextracts,essencesorconcentrates :
A.Extracts,essencesorconcentrates ofcoffee;preparations withabasis
ofthoseextracts,essencesorconcentrates 30 18
B.Extracts,essencesorconcentrates ofteaormaté;preparations witha
basisofthoseextracts,essencesorconcentrates 30 12
21.03 Mustardflourandpreparedmustard :
A.Mustardflour,inimmediate packingsofanetcapacity :
I.Of1kgorless 10 8
II.Ofmorethan1kg 5 4
B.Prepared mustard 17 16
21.04 Sauces;mixedcondiments andmixedseasonings :
A.Mangochutney,liquid20 Free
B.Other 20 18
21.05 Soupsandbroths,inliquid,solidorpowderform;homogenised com­
positefoodpreparations :
A.Soupsandbroths,inliquid,solidorpowderform22 18
B.Homogenised composite foodpreparations24 22
21.06 Naturalyeasts(activeorinactive);preparedbakingpowders :
A.Activenaturalyeasts:
I.Cultureyeast23 17
II.Bakers'yeast:
a)Dried 22,1
+vc15
+vc
b)Other 22,1
+vc15
-f-vc
III.Other 31 23
B.Inactivenaturalyeasts:
I.Intablet,cubeorsimilarform,orinimmediate packingsofanet
capacityof1kgorless 17 13
II.Other 10 8
C.Preparedbakingpowders 19 9,5

1.1.73 OfficialJournaloftheEuropeanCommunities NoL1/95
RateofDuty
Heading
number Descriptionautonomous
Vo
orLevy
(L)conventional
°/o
1 2 3 4
21.07 Foodpreparations notelsewhere specifiedorincluded :
A.Cerealsingrainorearform,pre-cooked orotherwiseprepared :
I.Maize 20,8
+vc13
+vc
II.Rice 20,8
+vc13
+vc
III.Other 20,8
+vc13
+vc
B.Ravioli,macaroni ,spaghettiandsimilarproducts,notstuffed,cooked;
theforegoingpreparations ,stuffed,whetherornotcooked :
I.Notstuffed,cooked 20,8
+vc13
+vc
II.Stuffed :
a)Cooked 20,8
+vc13
+vc
b)Other 20,8
+vc13
+vc
C.Ice-cream (notincludingice-creampowder)andotherices:
I.Containing nomilkfatsorcontaining lessthan3%>byweightof
suchfats 20,8
+vc13
+vc
II.Containing byweightofmilkfats :
a)3°/oormorebutlessthan7°/o20,8
+vc13
+vc
b)7°/oormore20,8
+vc13
+vc
D.Preparedyoghourt ;preparedmilk,inpowderform,foruseasinfants'
foodorfordieteticorculinarypurposes :
I.Preparedyoghourt :
a)Inpowderform,containing byweightofmilkfats :
1.Lessthan1.5°/o 20,8
+vc13
+vc
2.1.5°/oormore 20,8
+vc13
+vc
b)Other,containing byweightofmilkfats :
1.Lessthan1.5% 20,8
+vc13
+vc
2.1.5%ormorebutlessthan4% 20,8
+vc13
+vc
3.4%ormore 20,8
+vc13
+vc
II.Other,containing byweightofmilkfats :
a)Lessthan1.5%andcontaining byweightofmilkproteins (nitro­
gencontentX6.38):
1.Lessthan40% 20,8
+vc13
+vc
2.40%)ormorebutlessthan55% 20,8
+vc13
+vc

NoL1/96 OfficialJournaloftheEuropean Communities 1.1.73
Heading
number DescriptionRateofDuty
autonomous
%
orLevy
(L)conventional
Vo
1 2 3 4
21.07 D.II.a)3.55%>ormorebutlessthan70% 20,8 13
(continued) +vc +VC
4.70%ormore 20,8 13
+VC +VC
b)1.5%ormore 20,8 13
+VC +VC
E.Cheesefondues 20,8 13
+VC +VC
withamax.
of35UA
per100kg
net
F.Other:
I.Containing nomilkfatsorcontaining lessthan1.5%byweightof
suchfats:
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose (includinginvertsugarexpressed assucrose):
1.Containing nostarchorlessthan5%byweightofstarch..25 20
2.Containing byweightofstarch:
aa)5%ormorebutlessthan32% 20,8 13
+VC +VC
bb)32%ormorebutlessthan45% 20,8 13
+VC +VC
cc)45%ormore 20,8 13
+VC +VC
b)Containing 5%ormorebutlessthen15%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
20,8 13 ofstarch
+VC +VC
2.Containing byweightofstarch:
aa)5°/oormorebutlessthat32% 20,8 13
+VC +VC
bb)32%ormorebutlessthan45% 20,8 13
+VC +VC
cc)45%ormore 20,8 13
+VC +VC
c)Containing 15%ormorebutlessthan30%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20,8 13
+VC +VC
2.Containing byweightofstarch:
aa)5%ormorebutlessthan32% 20,8 13
+VC +VC
bb)32%ormorebutlessthan45% 20,8 13
+VC +VC
cc)45%ormore 20,8 13
+VC +VC

1.1.73 OfficialJournaloftheEuropean Communities NoL1/97
1.RateofDuty
Heading
number Descriptionautonomous
V«
orLevy
(L)conventional
V.
1 2 3 4
21.07
(continued )F.I.d)Containing 30%ormorebutlessthan50%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5°lobyweight
ofstarch 20,8
+vc13
+VC
2.Containing byweightofstarch:
aa)5%ormorebutlessthan32% 20,8
+vc13
+VC
bb)32%ormore 20,8
+vc13
+vc
e)Containing 50%ormorebutlessthan85%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20,8
+vc13
+vc
2.Other 20,8
+vc13
+vc
f)Containing 85%ormorebyweightofsucrose (includinginvert
sugarexpressed assucrose ) 20,8
+vc13
II.Containing 1,5%ormorebutlessthan6%byweightofmilkfats :
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose (includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20,8
+vc13
+vc
2.Containing byweightofstarch:
aa)5%ormorebutlessthan32% 20,8
+vc13
+vc
bb)32%ormorebutlessthan45% 20,8
+vc13
+vc
b)cc)45%ormore
Containing 5%ormorebutlessthan15%byweightofsucrose
(includinginvertsugarexpressed assucrose):20,8
+vc13
+vc
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch
2.Containing byweightofstarch:20,8
+vc13
+vc
aa)5%ormorebutlessthan32% 20,8
+vc13
+vc
bb)32%ormore 20,8
+vc13
+vc
c)Containing 15%ormorebutlessthan30°/obyweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20,8
+vc13
+vc
2.Containing byweightofstarch:
aa)5%ormorebutlessthan32% < 20,8
+vc13
+vc
bb)32%ormore 20,8
+vc13
+vc

NoL1/98 OfficialJournaloftheEuropeanCommunities 1.1.73
RateofDuty
Heading
number Descriptionautonomous
•h
orLevy
(L)conventional
•/»
1 2 3 4
21.07
(continued )F.II.d)Containing 30%·ormorebutlessthan50%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20,8
+vc13
+vc
2.Other 20,8
+vc13
+vc
e)Containing 50%ormorebyweightofsucrose (includinginvert
sugarexpressed assucrose) 20,8
+vc13
+vc
III.Containing 6%ormorebutlessthan12%»byweightofmilkfats :
a)Containing nosucroseorcontaining lessthan5%byweight
ofsucrose (includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20,8
+vc13
+vc
2.Containing byweightofstarch:
aa)5%ormorebutlessthan32% 20,8
+vc13
+vc
bb)32%ormore 20,8
+vc13
+vc
b)Containing 5%ormorebutlessthan15%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweightof
starch 20,8
+vc13
+vc
2.Other 20,8
+vc13
+vc
c)Containing 15%ormorebutlessthan30%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight20,8
+vc13
+vc
20,8
+vc13
+vc
d)Containing 30%ormorebutlessthan50%byweightofsucrose
(includinginvertsugarexpressed as.sucrose):
1.Containing nostarchorcontaining lessthan5%byweight20,8
+vc13
+vc
20,8
+vc13
+vc
e)Containing 50%ormorebyweightofsucrose (includinginvert20,8
+vc13
+vcofstarch
I.Other
ofstarch
2.Other
sugarexpressed assucrose)

1.1.73 OfficialJournaloftheEuropean Communities NoL.1/99
RateofDuty
Heading
number Descriptionautonomous
%
orLevy
(L)conventional
%
I
1 2 3 4
21.07
(continued)F.IV.Containing 12%ormorebutlessthan18%byweightofmilkfats :
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose (includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20,8
+vc13
+vc
2.Other 20,8
+vc13
+vc
b)Containing 5%ormorebutlessthan15%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20,8
+vc13
-;"VC
2.Other 20,8
-j-vc13
+vc
c)Containing 15%ormorebyweightofsucrose (includinginvert
sugarexpressed assucrose ) 20,8
+vc13
+vc
V.Containing 18%ormorebutlessthan26%byweightofmilkfats :
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose (includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20,8
+vc13
+vc
2.Other 20,8
+vc13
+vc
b)Containing 5%ormorebyweightofsucrose (includinginvert
sugarexpressed assucrose) 20,8
+vc13
+vc
VI.Containing 26%ormorebutlessthan45%byweightofmilkfats :
a)Containing nosucroseorcontaining lessthan5%byweight
ofsucrose (includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20,8
+vc13
+vc
2.Other 20,8
+vc13
+vc
b)Containing 5°/»ormorebutlessthan25%byweightofsucrose
(includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20,8
+vc13
+vc
2.Other 20,8
+vc13
+vc
c)Containing 25%ormorebyweightofsucrose (includinginvert
sugarexpressed assucrose )20,8
+vc13
+vc

NoL1/100 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
number Descriptionautonomous
%
orLevy
(L)conventional
'/.
1 2 3 4
21.07
(continued )F.VII.Containing 45%ormorebutlessthan65%byweightofmilkfats :
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose (includinginvertsugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20,8
+vc13
+VC
2.Other 20,8
+vc13
+VC
b)Containing 5%ormorebyweightofsucrose (includinginvert
sugarexpressed assucrose):
1.Containing nostarchorcontaining lessthan5%byweight
ofstarch 20,8
+VC13
+vc
2.Other 20,8
+VC13
+VC
VIII.Containing 65%ormorebutlessthan85%byweightofmilkfats :
a)Containing nosucroseorcontaining lessthan5%byweightof
sucrose (includinginvertsugarexpressed assucrose) 20,8
+VC13
+VC
b)Other 20,8
+VC13
+VC
IX.Containing 85%ormorebyweightofmilkfats 20,8
+VC13
+VC

1.1.73 OfficialJournaloftheEuropean Communities NoL1/101
CHAPTER 22
BEVERAGES ,SPIRITSANDVINEGAR
Notes
1.ThisChapterdoesnotcover:
(a)Seawater(headingNo25.01);
(b)Distilledandconductivity waterandwaterofsimilarpurity(headingNo28.58);
(c)Aceticacidofaconcentration exceeding 10%byweightofaceticacid(headingNo29.14);
(d)Medicaments ofheadingNo30.03;or
(e)Perfumery ortoiletpreparations (Chapter33).
2.ForthepurposesofheadingsNos22.08and22.09,thealcoholicstrengthistobetakentobethatshownon
testbyGayLussac'shydrometer atatemperature of15°C.
Additional Notes
1.ForthepurposesofheadingsNos22.04,22.05and22.06andsubheading 22.07A:
{a)"actualalcoholicstrength"meansthenumberofvolumesofalcoholcontainedin100volumesoftheproduct;
(b)"potentialalcoholicstrength"meansthenumberofvolumesofalcoholcapableofbeingproducedbytotal
fermentation ofthesugarscontained in100volumesoftheproduct;
(c)"totalalcoholicstrength"meansthesumoftheactualandpotentialalcoholicstrengths;
(d)"degreeofalcohol"meanstheactualalcoholicstrength .
Determination ofthealcoholicstrengthmustbecarriedoutat20°C.
2.ForthepurposesofheadingNo22.04,"grapemustinfermentation "meansgrapemusthavinganactualalcoholic
strengthoflessthanthreefifthsofthetotalalcoholicstrength .
3.ForthepurposesofheadingNo22.05;
A."Sparkling wine"(subheading 22.05A)meansaproducthavinganactualalcoholicstrengthofnotless
than8-5°,obtained :
—eitherbyfirstorsecondalcoholicfermentation offreshgrapes,grapemustorwine,andreleasing,
whenthecontainer isopened,carbondioxidederivedexclusively fromthefermentation ,
—orfromwineandreleasing,whenthecontainer isopened,carbondioxidederivedwhollyorpartly
fromtheadditionofthisgas,
andhaving,whenkeptatatemperature of20°Cinclosedcontainers ,anexcesspressureofnotless
than3atmospheres .
B."Totaldryextract"meansthecontentingrammesperlitreofallthesubstances inaproductwhich,under
givenphysicalconditions ,donotvolatilise .
Thetotaldryextractmustbedetermined withthedensimeter at20°C.

NoL1/102 OfficialJournaloftheEuropeanCommunities 1.1.73
C.(a)Thepresenceintheproductsfallingwithinsubheading 22.05Cofthequantitiesoftotaldryextract
perlitreindicatedinI,II,IIIandIVbelowdoesnotaffecttheirclassification :
I.Productsofanalcoholicstrengthofnotmorethan13°:90gorlessoftotaldryextractperlitre;
II.Productsofanalcoholicstrengthofmorethan13°butnotmorethan15°:130gorlessoftotal
dryextractperlitre;
III.Productsofanalcoholicstrengthofmorethan15°butnotmorethan18°:130gorlessoftotal
dryextractperlitre;
IV.Productsofanalcoholicstrengthofmorethan18°butnotmorethan22°:330gorlessoftotal
dryextractperlitre.
Productswithatotaldryextractexceedingthemaximum quantityshownaboveineachcategoryare
tobeclassifiedinthenextfollowing category,exceptthatifthetotaldryextractexceeds330gper
litretheproductsaretobeclassifiedinsubheading 22.05CV.
(b)Theaboverulesdonotapplytoproductswitharegistereddesignation oforiginfallingwithinsubhead­
ings22.05CIIIa)and22.05CIVa).
4.Subheading 22.05Cshallbetakentoinclude:
(a)Winefortifiedfordistillation ,thatistosayaproduct:'
—havinganactualalcoholicstrengthofnotlessthan18°butnotmerethan24°,
—obtainedexclusively bytheadditiontowinecontaining noresidualsugarofanunrectified product
derivedfromthedistillation ofwineandhavingamaximum actualalcoholicstrengthof86°,and
—havingamaximum volatileacidityof2.40g/l,expressed asaceticacid;
(b)Liqueurwine,("vindeliqueur")thatistosayaproduct:
—havingatotalalcoholicstrengthofnotlessthan17.5°andanactualalcoholicstrengthofnotlessthan
15°butnotmorethan22°,and
—obtainedfromgrapemust,newwinestillinfermentation orwine:
—byfreezing,or
—bytheaddition,duringorafterfermentation ,ofaproductderivedfromthedistillation ofwine.
5.Forthepurposesofsubheadings 22.05CIIIa)and22.05CIVa),theexpression"registereddesignation oforigin"
appliesonlytothefollowingwines:port,Madeira,sherry,Tokay(AszuandSzamorcdni )andSetubalmuscatel .
Entryunderthesesubheadings isalsosubjecttotheproduction ofacertificate oforiginrecognised bythe
competent authorities .
6.Forthepurposesofsubheading 22.07A,theexpression "piquette"meanstheproductobtainedbythefer­
mentation ofuntreatedgrapemarcmacerated inwaterorbytheextraction offermentedgrapemarcwithwater.
7.Forthepurposesofsubheading 22.10A,theexpression "winevinegar"meansvinegarobtainedexclusively by
acetousfermentation ofwineandhavingatotalacidityofnotlessthan60g/l,expressed asaceticacid.

1.1.73 OfficialJournaloftheEuropean Communities NoL1/103
RateofDuty
Heading
number Descriptionautonomous
•/»
orLevy
(L)conventional
»/.
1 2 3 4
22.01 Waters,includingspawatersandaeratedwaters;iceandsnow:
A.Spawaters,naturalorartificial ;aeratedwaters 8 4
B.Other Free Free
22.02 Lemonade ,flavoured spawatersandflavouredaeratedwaters,andother
non-alcoholic beverages ,notincludingfruitandvegetable juicesfalling
withinheadingNo.20.07:
A.Notcontaining milkormilkfats 20 15
B.Other,containing byweightofmilkfats :
I.Lessthan0.2°/o 12,7
+vc8
+VC
II.0.2%ormorebutlessthan2% 12,7
+vc8
+vc
III.2%ormore 12,7
+VC8
+vc
22.03 Beermadefrommalt 30 24
22.04 Grapemust,infermentation orwithfermentation arrestedotherwise than
bytheadditionofalcohol 40(a)—
22.05 Wineoffreshgrapes;grapemustwithfermentation arrestedbythead­
ditionofalcohol:
A.Sparkling wine40UA
perhi(a)—
B.Wineinbottleswith'mushroom 'corksheldinplacebytiesor
fastenings ,andwineinothercontainers havinganexcesspressureofnot
lessthan1atmosphere butlessthan3atmospheres ,measured ata
temperature of20°C40UA
perhi(a)—
C.Other:
LOfanactualalcoholicstrengthnotexceeding 13°,incontainers
holding :
a)2litresorless 12UA
perhi(a)
b)Morethan2litres 9UA
perhi(a)9UA
perhi
II.Ofanactualalcoholicstrengthexceeding 13°butnotexceeding
15°,incontainers holding :
a)2litresorless 14UA
perhi(a)—
b)Morethan2litres 11UA
perhi(a)11UA
perhi
III.Ofanactualalcoholicstrengthexceeding 15°butnotexceeding 18°;
a)Witharegistereddesignation oforigin,incontainers holding :
1.2litresorless 15UA
perhi13,5UA
perhi
(a)Incertainconditions acountervailing taxisprovidedforinrespectofcertainproductsinadditiontothecustomsduty.

NoL1/104 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
number Descriptionautonomous
%
orLevy
(L)conventional
%
1 2 3 4
22.05
(continued )C.III.a)2.Morethan2litres:
aa)Port,Madeira ,sherryandSetúbalmuscatel 12UA
perhi11UA
perhi
bb)Other 12UA
perhi—
b)Other,incontainers holding :
1.2litresorless 17UA
perhi(a)—
2.Morethan2litres 14UA
perhi(a)—
IV.Ofanactualalcoholicstrengthexceeding 18°butnotexceeding22°:
a)Witharegistered designation oforigin,incontainers holding :
1.2litresorless 16UA
perhi14,5UA
perhi
2.Morethan2litres:
aa)Port,Madeira ,sherryandSetúbalmuseatel13UA
perhi12UA
perhi
bb)Other 13UA
perhi—
b)Other 19UA
perhi(a)19UA
perhi
V.Ofanactualalcoholicstrengthexceeding 22°,incontainers holding :
a)2litresorless 1,60UA
perhi
andper
degree
+10UA
perhi(a)
b)Morethan2litres 1,60UA
perhi
and
perdegree(a)
22.06 Vermouths ,andotherwinesoffreshgrapesflavoured witharomatic
extracts :
A.Ofanactualalcoholicstrengthof18°orless,incontainers holding :
I.2litresorless 17UAΓ
perhiΓ—
II.Morethan2litres 14UA
perhi—
B.Ofanactualalcoholicstrengthexceeding 18°butnotexceeding 22°,in
containers holding :
I.2litresorless 19UA
perhi—
II.Morethan2litres 16UA
perhi
(a)Incertainconditions acountervailing taxisprovidedforinrespectofcertainproducts inadditiontothecustomsduty.

1.1.73 OfficialJournaloftheEuropean Communities NoL1/105
RateofDuty
Heading
number Descriptionautonomous
%
orLevy
(L)conventional
»/»
1 2 3 4
22.06
(continued )C.Ofanactualalcoholicstrengthexceeding 22°,incontainers holding :
I.2litresorless 1,60UA
perhiand
perdegree
+10UA
perhi—
-II.Morethan2litres 1,60UA
perhiand
perdegree
22.07 Otherfermented beverages (forexample,cider,perryandmead):
A.Piquette
B.Other :1,60UA
perhiand
perdegree
withamin.
of9UA
perhi—
I.Sparkling 30UA
perhi—
II.Still,incontainers holding :
a)2litresorless 12UA
perhi—
b)Morethan2litres9UA
perhi
22.08 Ethylalcoholorneutralspirits,undenatured ,ofastrengthof80°or
higher;denatured spirits(includingethylalcoholandneutralspirits)of
anystrength :
A.Denatured spirits (including ethylalcoholandneutralspirits)ofany
strength
B.Ethylalcoholorneutralspiritsundenatured ,ofastrengthof80°or
higher16UA
perhi
30UA
perhi—
22.09 Spirits(otherthanthoseofheadingNo22.08);liqueursandothersprituous
beverages ;compound alcoholic preparations (knownas'concentrated
extracts')forthemanufacture ofbeverages :
A.Spirits(otherthanthoseofheadingNo22.08)incontainers holding :
I.2litresorless 1,60UA
perhiand
perdegree
+10UA
perhi(a)(b)
(a)Inccrtainconditions icountervailing taxisprovidedforinrespecto(certainproductsinadditiontothecustomsduty.
(b)SeeAnnex.

NoL1/106 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
number Descriptionautonomous
•/»
orLevy
(L)conventional
®/o
1 2 3 4
22.09
(continued )A.II.Morethan2litres
B.Compound alcoholicpreparations (knownas'concentrated extracts')
forthemanufacture ofbeverages :1,60UA
perhiand
perdegree(a)(b)
I.Aromaticbittersofanalcoholicstrengthof44°,to49°containing
from1.5°/oto6°/obyweightofgentian,spicesandvarious
ingredients andfrom4%to10%ofsugar,incontainers ofa
capacityof0.5litreorless 30
withamin.
of1,60UA
perhiand
perdegreeFree
II.Other 30
withamin.
of1,60UA
perhiand
perdegree27
withamin.
of1,60UA
perhiand
perdegree
C.Spirituous beverages :
I.Rum,arrackandtafia,incontainers holding:
a)2litresorless 1,10UA
perhiand
perdegree
+10UA
perhi1UA
perhiand
perdegree
+5UA
perhi
h)Morethan2litres 1,10UA
perhiand
perdegree1UA
perhiand
perdegree
II.Gin,incontainers holding :
a)2litresorless 1,20UA
perhiand
perdegree
+10UA
perhi1UA
perhiand
perdegree
+5UA
perhi
b)Morethan2litres 1,20UA
perhiand
perdegree1UA
perhiand
perdegree
III.Whisky :
a)Bourbonwhiskey,incontainers holding (c):
1.2litresorless 1,20UA
perhiand
perdegree
+10UA
perhi0,70UA
perhiand
perdegree
+5UA
perhi
(b)SeeAnnex.(a)Incertainconditions acountervailing taxisprovidedforinrespectofcertainproductsinadditiontothecustomsduty.
(c)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.1.73 OfficialJournaloftheEuropean Communities NoL1/107
•/.RateofDuty
Heading
number Descriptionautonomous
Vv
orLevy
(L)conventional
•/.
1 2 3 4
22.09
(continued )C.III.a)2.Morethan2litres
b)Other,incontainers holding :1,20UA
perhiand
perdegree0,70UA
perhiand
perdegree
1.2litresorless1,20UA
perhiand
perdegree
+10UA
perhi0,80UA
perhiand
perdegree
+5UA
perhi
2.Morethan2litres 1,20UA
perhiand
perdegree0,80UA
perhiand
perdegree
IV.Vodkawithanethylalcoholcontentof45.2°orlessandplum,
pearorcherrybrandy,incontainers holding :
a)2litresorless 1,60UA
perhiand
perdegree
+10UA
perhi1,30UA
perhiand
perdegree
+5UA
perhi
b)Morethan2litres 1,60UA
perhiand
perdegree1,30UA
perhiand
perdegree
V.Other,incontainers holding :
a)2litresorless 1,60UA
perhiand
perdegree
+10UA
perhi(a)
b)Morethan2litres 1,60UA
perhiand
perdegree(a)
22.10 Vinegarandsubstitutes forvinegar:
A.Winevinegar,incontainers holding :
I.2litresorless 8UA
perhi(b)—
II.Morethan2litres
B.Other,incontainers holding :
I.2litresorless
II.Morethan2litres6UA
perhi(b)
8UA
perhi
6UA
perhi—
(a)SecAnnex.
(b)Incertainconditions acountervailing taxisprovidedforinrespectofcertainproducts inadditiontothecustomsduty.

NoL1/108 OfficialJournaloftheEuropean Communities 1.1.73
CHAPTER 23
RESIDUES ANDWASTEFROMTHEFOODINDUSTRIES ;PREPARED ANIMAL FODDER
Additional Notes
1.Forthepurposesofsubheadings 23.05Aand23.06AI,thefollowing expressions shallhavethemeanings
herebyassignedtothem:
—"totalalcoholcontent":thesumoftheactualandpotentialalcoholcontents;
—"actualalcoholcontent thenumberoflitresofalcoholcontained in100kgoftheproduct;
—"potentialalcoholcontent";thenumberoflitresofalcoholcapableofbeingproduced bytotalfermentation
ofthesugarscontained in100kgoftheproduct .
2.Forthepurposesofsubheading 23.07B,theexpression "milkproducts"meanstheproductsfallingwithin
headingsNos04.01,04.02,04.03and04.04andwithinsubheadings 17.02Aand17.05A.
RateofDuty
Heading
number Descriptionautonomous
°/o
orLevy
(L)conventional
»/»
1 2 3 4
23.01 Floursandmeals,ofmeat,offals,fish,crustaceans ormolluscs,unfitfor
humanconsumption ;greaves:
A.Floursandmealsofmeatandoffals;greaves 4 Free
B.Floursandmealsoffish,crustaceans ormolluscs 5 2
23.02 Bran,sharpsandotherresiduesderivedfromthesifting,millingorwork­
ingofcerealsorofleguminous vegetables :
A.Ofcereals :
I.Ofmaizeorrice:
a)Withastarchcontentnotexceeding 35°/obyweight
b)Other:21(L)
1.Withastarchcontentexceeding 35%butnotexceeding
45%byweight,andhavingundergone adenaturing pro­
cess(a) 21(L)
2.Other 21(L)—
II.Ofothercereals :
a)Ofwhichthestarchcontentdoesnotexeed28%byweight,
andofwhichthepercentage whichpassesthroughasieve
withanapertureof0.2mmdoesnotexceed10%byweightor
ofwhichthesievedproducthasanashcontent,calculated on
thedryproduct,of1.5%ormorebyweight 21(L)
b)Other 21(L)—
B.Ofleguminous vegetables 8
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.1.73 OfficialJournaloftheEuropean Communities NoL1/109
RateofDuty
Heading
number Descriptionautonomous
Vo
orLevy
(L)conventional
•/«
1 2 3 4
23.03 Beet-pulp ,bagasseandotherwasteofsugarmanufacture ;brewingand
distillingdregsandwaste;residuesofstarchmanufacture andsimilar
residues :
A.Residuesfromthemanufacture ofstarchfrommaize(excluding con­
centratedsteepingliquors),ofaproteincontent,calculated onthedry
product :
LExceeding 40°/obyweight 27(L)—
II.Notexceeding 40%byweight Free Free
B.Other Free Free
23.04 Oil-cakeandotherresidues (exceptdregs)resultingfromtheextraction
ofvegetable oils:
A.Oil-cakeandotherresiduesresultingfromtheextraction ofoliveoilFree(L)
B.Other Free Free
23.05 Winelees;argol:
A.Winelees:
I.Havingatotalalcoholcontentnotexceeding 101ofpurealcohol
per100kgandadrymattercontentnotlessthan25%byweight Free(a)
II.Other 1,60UA
perlitre
oftotal
alcohol (a)
B.Argol Free(a)
23.06 Productsofvegetableoriginofakindusedforanimalfood,notelsewhere
specifiedorincluded :
A.Acorns,horsechestnutsandpomaceormarcoffruit:
I.Grapemarc:
a)Havingatotalalcoholcontentnotexceeding 5.501ofpure
alcoholper100kgandadrymattercontentnotlessthan40%
byweight Free(a) Free
b)Other 1,60UA
perlitre
oftotal
alcohol (a)
II.Other Free Free
B.Other 4 2
{a)Inccrtainconditions acountervailing taxisprovidedforinrespectofcertainproductsinadditiontothecustomsduty.

NoL1/110 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
number Descriptionautonomous
»/·
orLevy
(L)conventional
Vo
1 2 3 4
23.07 Sweetened forage;otherpreparations ofakindusedinanimalfeeding:
A.Fishormarinemammal solubles
B.Other,containing starch,glucoseorglucosesyrupfallingwithin
subheadings 17.02Band17.05B,ormilkproducts :
I.Containing starchorglucoseorglucosesyrup:
a)Containing nostarchorcontaining 10%orlessbyweightof
starch:9 6
1.Containing nomilkproductsorcontaining lessthan10°/o
byweightofsuchproducts 15(L)—
2.Containing notlessthan10°/obutlessthan50°/obyweight
ofmilkproducts 15(L)—
3.Containing notlessthan50°/obutlessthan75%byweight
ofmilkprodutcs 15(L)
4.Containing notlessthan75%byweightofmilkproducts ..15(L)-
b)Containing morethan10%butnotmorethan30%byweight
ofstarch:
1.Containing nomilkproductsorcontaining lessthan10%
byweightofsuchproducts 15(L)—
2.Containing notlessthan10%butlessthan50%byweight
ofmilkproducts 15(L)—
3.Containing notlessthan50%byweightofmilkproducts 15(L)—
c)Containing morethan30%byweightofstarch:
1.Containing nomilkproductsorcontaining lessthan10%
byweightofsuchproducts 15(L)
2.Containing notlessthan10%butlessthan50%byweight
ofmilkproducts15(L)—
3.Containing notlessthan50%byweightofmilkproducts ..15(L)—
II.Containing nostarch,glucoseorglucosesyrup,butcontaining milk
products 15(L)—
C.Other 15 —

1.1.73 OfficialJournaloftheEuropean Communities NoL1/111
CHAPTER 24
TOBACCO
•/.RateofDuty
Heading
number Descriptionautonomous
Vo
orLevy
(L)conventional
•/.
1 2 3 4
24.01 Unmanufactured tobacco ;tobaccorefuse:
A.Tobaccoofavalue,perpackage,notlessthan280UAper100kgnet
weight 15
withamax.
of70UA
per100kg
net
B.Other 30
withamin.
of29UA
andamax.
of42UA
per100kg
net23
withamin.
of28UA
andamax.
of33UA
per100kg
net
24.02 Manufactured tobacco;tobaccoextractsandessences :
A.Cigarettes 180 90
B.Cigars 80 52
C.Smokingtobacco 180 117
D.Chewingtobaccoandsnuff 100 65
E.Other,includingagglomerated tobaccointheformofsheetsorstrip.. 40 26

NoL1/112 OfficialJournaloftheEuropean Communities 1.1.73
SECTION V
MINERAL PRODUCTS
CHAPTER 25
SALT;SULPHUR ;EARTHS ANDSTONE ;PLASTERING MATERIALS ,LIMEANDCEMENT
Notes
1.Exceptwherethecontextotherwise requires ,theheadingsofthisChapteraretobetakentoapplyonlyto
goodswhichareinthecrudestate,orwhichhavebeenwashed (evenwithchemicalsubstances eliminating the
impurities withoutchangingthestructureoftheproduct),crushed,ground,powdered ,levigated ,sifted,screened ,
concentrated byflotation ,magneticseparation orothermechanical orphysicalprocesses (notincluding
crystallisation )butnotcalcinedorsubjectedtoanyfurtherprocessotherthanaprocessspeciallymentioned
inanvheadinginrespectofthegoodsdescribedtherein .
2.ThisChapterdoesnotcover:
(a)Sublimedsulphur,precipitated sulphurorcolloidalsulphur (headingNo28.02);
(b)Ferrousearthcolourscontaining 70%ormorebyweightofcombined ironevaluated asFe203(heading
No28.23);
(c)Medicaments andotherproductsofChapter30;
■(d)Perfumery ,cosmetics ortoiletpreparations ofheadingNo33.06;
(e)Roadandpavingsetts,curbsandflagstones (headingNo68.01),mosaiccubes(headingNo68.02)and
roofing,facinganddampcourseslates(headingNo68.03);
(f)Preciousorsemi-precious stones(headingNo71.02);
(g)Culturedsodiumchloridecrystals (otherthanopticalelements )weighingnotlessthan2.5geach,ofheading
No38.19;optic?1elementsofsodiumchloride (headirgNo50.01);cr
(h)Writingordrawingchalks,tailors'orbilliardschalks(headingNo98.05).
RateofDuty
Heading
number Description autonomous
V.conventional
V»
1 2 3 4
25.01 Commonsalt(includingrocksalt,seasaltandtablesalt);puresodium
chloride ;saltliquors;seawater:
A.Common salt(including rocksalt,seasaltandtablesalt)andpure
sodiumchloride,whetherornotinaqueoussolution :
I.Forchemicaltransformation (separation ofNafromCI)forthe
manufacture ofotherproducts (a) 1UA
per
1,000kg
net
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.1.73 OfficialJournaloftheEuropean Communities NoL1/113
RateofDuty
Heading
number Descriptionautonomous
Voconventional
°/o
1 2 3 4
25.01
(continued )A.II.Other:
a)Denatured orforindustrial uses(including refining )otherthan
thepreservation orpreparation offoodstuffs forhumancon­
sumption (a)5UA
per
1,000kg
net2,5UA
per
1,000kg
net
b)Other 16UA
per
1,000kg
net8UA
per
1,000kg
net
B.Saltliquors;seawater Free Free
25.02 Unroasted ironpyrites Free Free
25.03 Sulphurofallkinds,otherthansublimedsulphur,precipitated sulphur
andcolloidalsulphur:
A.Crude Free Free
B.Other 10 4
25.04 Naturalgraphite Free Free
25.05 Naturalsandsofallkinds,whetherornotcoloured,otherthanmetal­
bearingsandsfallingwithinheadingNo26.01 Free Free
25.06 Quartz (otherthannaturalsands);quartzite ,including quartzitenot
furtherworkedthanroughlysplit,roughlysquaredorsquaredbysawing1 Free
25.07 Clay(forexample,kaolinandbentonite),andalusite ,kyaniteandsilli­
manite,whetherornotcalcined,butnotincludingexpanded claysfalling
withinheadingNo68.07;mullite;chamotteanddinasearthsFree Free
25.08 Chalk Free Free
25.09 Earthcolours,whetherornotcalcinedormixedtogether;naturalmica­
ceousironoxides:
A.Earthcolours :
I.Notcalcinedormixed 2 1
II.Other 9 3,5
B.Naturalmicaceous ironoxides 3 2
(a"*Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL1/114 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
number Descriptionautonomous
V»conventional
%
1 2 3 4
25.10 Naturalcalciumphosphates ,naturalaluminium calciumphosphates ,
apatiteandphosphatic chalk Free Free
25.11 Naturalbariumsulphate (barytes);naturalbariumcarbonate (witherite),
whetherornotcalcined ,otherthanbariumoxide:
A.Bariumsulphate Free Free
B.Bariumcarbonate ,whetherornotcalcined 3 1
25.12 Siliceousfossilmealsandsimilarsiliceousearths(forexample,kieselguhr ,
tripoliteordiatomite ),whetherornotcalcined,ofanapparent specific
gravityof1orless Free 0,5
25.13 Pumicestone;emery;naturalcorundum ,naturalgarnetandothernatural
abrasives ,whetherornotheat-treated :
A.Crudeorinirregularly-shaped pieces Free Free
B.Other 3 1
25.14Slate,includingslatenotfurtherworkedthanroughlysplit,roughlysquared
orsquaredbysawing Free Free
25.15Marble,travertine ,ecaussine andothercalcareous monumental and
buildingstoneofanapparentspecificgravityof2.5ormoreandalabaster ,
including suchstonenotfurtherworkedthanroughlysplit,roughly
squaredorsquaredbysawing:
A.Crude;roughlysplitorroughlysquared;notfurtherworkedthan
squaredbysawingorsplitting,ofathicknessexceeding 25cm Free Free
B.Notfurtherworkedthansquaredbysawingorsplitting,ofathickness
notexceeding 25cm:
I.Alabaster Free Free
II.Other 10 6
25.16 Granite,porphyry ,basalt,sandstone andothermonumental andbuilding
stone,includingsuchstonenotfurtherworkedthanroughlysplit,roughly
squaredorsquaredbysawing:
A.Crude;roughlysplitorroughlysquared ;notfurtherworkedthin
squaredbysawingorsplitting ,ofathicknessexceeding cm Free Free
B.Notfurtherworkedthansquaredbysawingorsplitting ,ofathickness
notexceeding 25cm:
I.Granite,porphyry ,syenite,lava,basalt,gneiss,trachyteandother
similarhardrocks;sandstone 7 3,5
II.Othermonumental andbuildingstone:
a)Calcareous stoneofanapparentspecificgravityoflessthan2.5 6 3
b)Other Free Free

1.1.73 OfficialJournaloftheEuropeanCommunities NoL1/115
RateofDuty
Heading
number Description autonomous
•/.conventional
•/.
3 2 3 4
25.17 Pebblesanucrushedorbrokenstone(whetherornotheat-treated ),gravel,
macadam andtarredmacadam ,ofakindcommonly usedforconcrete
aggregates ,forroadmetallingorforrailwayorotherballast;flintand
shingle,whetherornotheat-treated ;granulesandchippings (whether
ornotheat-treated )andpowderofstonesfallingwithinheadingNo25.15
or25.16 Free
25.18 Dolomite ,whetherornotcalcined,includingdolomitenotfurtherworked
thanroughlysplit,roughlysquaredorsquaredbysawing;agglomerated
dolomite (includingtarreddolomite):
Free A.Crudedolomite
B.Calcined dolomite
C.Agglomerated dolomite4
5
Free
Free25.19 Naturalmagnesium carbonate (magnesite ),whetherornotcalcined,other
thanmagnesium oxide
25.20 Gypsum ;anhydrite ;calcinedgypsum,andplasterswithabasisofcal­
ciumsulphate,whetherornotcoloured ,butnotincluding plasters
speciallypreparedforuseindentistry
25.21 Limestone fluxandcalcareous stone,commonly usedforthemanufacture
oflimeorcement
25.22 Quicklime ,slakedlimeandhydraulic lime,otherthancalciumoxideand
hydroxide
25.23 Portlandcement,cimentfondu,slagcement,supersulphate cementand
similarhydraulic cements ,whetherornotcolouredorintheformof
clinkerFreeFree
Free
2
2,5
Free
Free
Free
3,5
4
Free
Free
Free
Free4
8
25.24 Asbestos Free
25.25 Meerschaum (whetherornotinpolishedpieces)andamber;agglomerated
meerschaum andagglomerated amber,inplates,rods,sticksorsimilar
forms,notworkedaftermoulding ;jet Free
25.26 Mica,includingsplittings ;micawaste Free
25.27 Naturalsteatite,including naturalsteatitenotfurtherworkedthan
roughlysplit,roughlysquaredorsquaredbysawing;talc:
A.Naturalsteatite,including naturalsteatitenotfurtherworkedthan
roughlysplit,roughlysquaredorsquaredbysawing Free

NoL1/116 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
number Description autonomous
Voconventional
•/»
1 2 3 4
25.27
(continued )B.Naturalsteatite,crushedorpowdered :
I.Talcinimmediate packingsofanetcapacityof1kgorless 8 4
II.Other 3 1
22.05 Naturalcryoliteandnaturalchiolite Free Free
25.29 Naturalarsenicsulphides Free Free
25.30 Crudenaturalboratesandconcentrates thereof (calcinedornot),butnot
includingboratesseparatedfromnaturalbrine;crudenaturalboricacid
containing notmorethan85°/oofH3BO3calculated onthedryweightFree Free
25.31Felspar,leucite,nephelineandnephelinesyenite;fluorspar :
A.Fluorspar 3 2,5
B.Other Free Free
25.32 Strontianite (whetherornotcalcined),otherthanstrontium oxide;mineral
substances notelsewhere specifiedorincluded;brokenpottery Free Free

1.1.73 OfficialJournaloftheEuropean Communities NoL1/117
CHAPTER 26
METALLIC ORES,SLAGANDASH
Notes
1.ThisChapterdoesnotcover:
(a)Slagandsimilarindustrial wasteprepared asmacadam (headingNo25.17);
(b)Naturalmagnesium carbonate (magnesite),whetherornotcalcined (headingNo25.19);
(c)BasicslagofChapter31;
(d)Slagwool,rockwoolorsimilarmineralwools(headingNo68.07);
(e)Goldsmiths ',silversmiths 'andjewellers'sweepings ,residues,lemelsandotherwasteandscrap,ofprecious
metal(headingNo71.11);or
(f)Copper,nickelorcobaltmattesproduced byanyprocessofsmelting (SectionXV).
2.ForthepurposesofheadingNo26.01,theterm"metallicores"meansmineralsofmineralogical speciesactually
usedinthemetallurgical industryfortheextraction ofmercury,ofthemetalsofheadingNo28.50orofthe
metalsofSectionXIVorXV,eveniftheyareintendedfornon-metallurgical purposes .Theheadingdoesnot,
however ,includemineralswhichhavebeensubmitted toprocessesnotnormaltothemetallurgical industry .
3.HeadingNo26.03istobetakentoapplyonlytoashandresiduesofakindusedinindustryeitherforthe
extraction ofmetalsorasabasisforthemanufacture ofchemicalcompounds ofmetals.
RateofDuty
Heading
number Description autonomous
°/oconventional
•/«
1 2 3 4
26.01 Metallicoresandconcentrates androastedironpyrites:
A.Ironoresandconcentrates androastedironpyrites:
I.Roastedironpyrites Free Free
II.Other (ECSC) Free
B.Manganese oresandconcentrates ,includingmanganiferous ironores
andconcentrates withamanganese contentof20°/oormorebyweight
(ECSC) Free
C.Uranium oresandconcentrates :
I.Uraniumoresandpitchblende ,andconcentrates thereof,witha
uraniumcontentofmorethan5%byweight (EURATOM )Free Free
II.Other Free Free
D.Thorium oresandconcentrates :
I.Monazite ;urano-thorianite andotherthoriumoresandconcen­
trates,withathoriumcontentofmorethan20%byweight (EUR­
ATOM )Free Free
II.Other Free Free
E.Otheroresandconcentrates Free Free
26.02 Slag,dross,scalingsandsimilarwastefromthemanufacture ofironor
steel:
A.Blast-furnace dust(ECSC) Free
B.Other Free Free

NoL1/118 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numbei Description autonomous
»/»conventional
%.
1 2 3 4
26.03 Ashandresidues (otherthanfromthemanufacture ofironorsteel),con­
tainingmetalsormetalliccompounds
\Free Free
26.04 Otherslagandash,includingkelp Free Free

1.1.73 OfficialJournaloftheF,uropean Communities NoL1/119
CHAPTER 27
MINERAL FUELS,MINERAL OILSANDPRODUCTS OFTHEIRDISTILLATION ;
BITUMINOUS SUBSTANCES ;MINERAL WAXES
Notes
1.ThisChapterdoesnotcover:
(a)Separatechemically dennedorganiccompounds ,otherthanchemically puremethaneandpropanewhich
aretobeclassifiedinheadingNo27.11;
(b)Medicaments fallingwithinheadingNo30.03;or
(c)Mixedunsaturated hydrocarbons fallingwithinheadingNo33.01,33.02,33.04or38.07.
2.HeadingNo27.07istobetakentoincludeproductssimilartothoseobtainedbythedistillation ofhightempera­
turecoaltarbutwhichareobtainedbythedistillation oflowtemperature coaltarorothermineraltars,by
processing petroleum orbyanyotherprocess,providedthattheweightofthearomaticconstituents exceedsthat
ofthenon-aromatic constituents .
3.References inheadingNo27.10topetroleum oilsandoilsobtainedfrombituminous mineralsaretobetaken
toincludenotonlypetroleum oilsandoilsobtainedfrombituminous mineralsbutalsosimilaroils,aswellas
thoseconsisting ofmixedunsaturated hydrocarbons ,obtainedbyanyprocess,providedthattheweightofthe
non-aromatic constituents exceedsthatofthearomaticconstituents .
4.HeadingNo27.13istobetakentoincludenotonlyparaffinwaxandtheotherproductsspecifiedtherein,but
alsosimilarproductsobtainedbysynthesisorbyotherprocesses .
Additional Notes(a)
1.ForthepurposesofheadingNo27.10:
A."Lightoils"(subheading 27.10A)meansoilsandpreparations ofwhich90%ormorebyvolume(including
losses)distilsat210°C(ASTMD86method);
B."Specialspirits"(subheading 27.10AIIIa))meanslightoilsasdefinedinparagraph Aabove,withadiffer­
enceofnotmorethan60°Cbetweenthetemperatures atwhich5%and90% {includinglosses)distilby
volume;
C."Whitespirit"(subheading 27.10AIIIa)1meansspecialspiritsasdefinedinparagraph Babovewitha
flash-point higherthan21°CbytheAbel-Pensky method(b);
D"Mediumoils"(subheading 27.10B)meansoilsandpreparations ofwhichlessthan90%byvolume(in­
cludinglosses)distilsat210°Cand65%ormorebyvolume(including losses)distilsat250°C(ASTM
D86method);
E."Kerosene"(subheading 27.10BUIa))meansmediumoilsasdefinedinparagraph Dabovewithaflash­
pointhigherthan21°CbytheAbel-Pensky method(b);
F."Heavyoils"(subheading 27.10C)meansoilsandpreparations ofwhichlessthan65%byvolume(includ­
inglosses)distilsat250°CbytheASTMD86methodorofwhichthedistillation percentage at250°C
cannotbedetermined bythatmethod;
G."Gasoils"(subheading 27.10CI)meansheavyoilsasdefinedinparagraph Faboveofwhich85%ormore
byvolume(includinglosses)distilsat350°C(ASTMD86method);
(a)ThetermASTMmethod"meansthemethodslaiddownbytheAmerican SocietyforTestingMaterials andpublished inDecember ,1962in
the39theditionofstandarddefinitions andspecifications forpetroleum andlubricating products ;
(b)Theterm"Abel-Pensky method"meansmethodDIN(DeutscheIndustrienormen )51755published inOctober ,1963bytheDNA(DeutscheNormetiaus­
schuss),Berlin15.

NoL1/120 OfficialJournaloftheEuropean Communities 1.1.73
H."Fueloils"(subheading 27.10CII)meansheavyoilsasdefinedinparagraph Fabove(otherthangasoilas
definedinparagraph Gabove)which,foracorresponding dilutedcolourC,haveaviscosityV:
—notexceedingthatshowninlineIofthefollowingtablewhenthesulphated residuecontentislessthan
1%bytheASTMD874methodandthesaponification indexislessthan4bytheASTMD939method;
—-notlessthanthatshowninline11whenthepourpointisnotlessthan10°CbytheASTMD97method;
—■exceedingthatshowninlineIbutnotexceedingthatshowninline11when25%ormorebyvolume
distilsat300°CbytheASTMD86methodor,iflessthan25%byvolumedistilsat300°C,whenthe
pourpointishigherthan10°CbelowzerobytheASTMD97method .
DilutedcolourC/Viscosity Vconcordance table
ColourC 00.511.522.533.544.555.566.577.5andabove
Viscosity I4445.4915.125,342.471.11192003355629431580 2650
V II7777915.125.342.471.11192003355629431580 2650
Theterm"ViscosityV"meansthekinematicviscosityat50°Cexpressed incentistokes bytheASTMD445
method .
Theterm"DilutedcolourC"meansthecolourofaproduct ,asdetermined bytheASTMD1500method,
afteronepartofsuchproducthasbeenmixedwith99partsbyvolumeofcarbontetrachloride .Thecolour
mustbedetermined immediately afterdilution .
Thissubheading coversonlyfueloilsofnaturalcolour.
Subheading 27.10CIIdoesnotcoverheavyoilsdefinedinparagraph Faboveforwhichitisnotpossible
todetermine :thedistillation percentage at2500CbytheASTMD86method(zeroshallbedeemedto
beapercentage );thekinematic viscosityat50°CbytheASTMD445method;orthedilutedcolour
CbytheASTMD1500method .Suchproductsfallwithinsubheading 27.10CIII.
2.ForthepurposesofheadingNo27.11,theexpressions "commercial propane"and"commercial butane"
(subheading 27.11BI)shallbetakentoapplytoproductswitharelativevapourpressureintheliquidstate
andat37.8°Cofnotmorethan25kg/cm2,or24.5bars,bytheASTMD1267method .
3.ForthepurposesofheadingNo27.12,theexpression "crudepetroleum jelly"(subheading 27.12A)shallbe
takentoapplytopetroleum jellyofanaturalcolourhigherthan4.5bytheASTMD1500method .
4.Forthepurposesofsubheading 27.13BI,theterm"crude"shallbetakentoapplytoproducts :
(a)withanoilcontentof3.5orhigherbytheASTMD721method,iftheirviscosityat100°Cislowerthan9
centistokes bytheASTMD445method;or
(b)ofanaturalcolourhigherthan3bytheASTMD1500method,iftheirviscosityat100°Cis9centistokes
orhigherbytheASTMD445method .
5.ForthepurposesofheadingsNos27.10,27.11and27.12andsubheading 27.13B,theterm"specificprocess"
shallbetakentoapplytothefollowingoperations :
(a)vacuumdistillation ;
(b)re-distillation byaverythoroughfractionation process;

1.1.73 OfficialJournaloftheEuropean Communities NoL1/121
(c)cracking;
(d)reforming ;
(e)extraction bymeansofselectivesolvents;
(f)theprocesscomprising allthefolloivingoperations :processing withconcentrated sulphuricacid,oleumor
sulphuricanhydride ;neutralisation withalkalineagents;decolourisation andpurification withnaturally
activeearth,activatedearth,activatedcharcoalorbauxite'';
(g)polymerisation ;
(h)alkylation ;
(ij)isomerisation ;
(k)(inrespectofproductsofsubheading 27.10Conly)desulphurisation withhydrogenresultinginareduction
ofatleast85%ofthesulphurcontentoftheproductsprocessed (ASTMD1266method);
(I)(inrespectofproductsofsubheading 27.10Conly)deparaffiningbyaprocessotherthanfiltering;
(m)(inrespectofproductsofsubheading 27.10Conly)treatment withhydrogenatapressureofmorethan
20atmospheres andatemperature ofmorethan250°Cwiththeuseofacatalyst,otherthantoeffectde­
sulphurisation ,whenthehydrogenconstitutes anactiveelementinachemicalreaction .Thefurthertreat­
mentwithhydrogenoflubricating oilsofsubheading 27.10C111(e.g.hydrofinishing ordecolourisation )
inorder,moreespecially ,toimprovecolourorstabilityshallnot,however ,bedeemedtobeaspecific
process;
(n)(inrespectofproductsofsubheading 27.10CIIonly)atmospheric distillation ,onconditionthatlessthan
30%oftheseproductsdistils,byvolume,including losses,at300°CbytheASTMD86method .If30%
ormorebyvolume,including losses,ofsuchproductsdistilsat300°CbytheASTMD86method,the
quantities ofproductswhichmaybeobtainedduringtheatmospheric distillation andwhichfallwithin
subheadings 27.10Aand27.10Bshallbedutiableatthesameratesasthoseprovidedforundersubheading
27.IOClie)accordingtothekindandvalueoftheproductsusedandonthenetweightoftheproductsobtained .
Thisruleshallnotapplytoproductssoobtainedwhich,withinaperiodofsixmonthsandsubjecttosuch
otherconditions asmaybedetermined bythecompetent authorities ,aretoundergoaspecificprocessor
chemicaltransformation byaprocessnotbeingaspecificprocess;
(o)(inrespectofproductsofsubheading 27.10CIIIonly)treatment bymeansofahigh-frequency electrical
brush-discharge .
Shouldanypreparatory treatmentpriortotheabovementioned treatments benecessary byreasonoftechnical
requirements ,thecustomsexemption shallapplyonlytothequantitiesoftheproductsintendedforandactually
subjected tosuchabovementioned treatments ;anywasteproductsarisingduringpreparatory treatment
shallalsobeexemptfromcustomsduty.
6.Thequantities ofproductswhichmaybeobtainedduringchemicaltransformation ,orduringpreparatory
treatment whichmaybenecessary byreasonoftechnicalrequirements ,andwhichfallwithinheadingsor
subheadings Nos27.07BI,27.10,27.11,27.12,27.13B,27.14C,29.01AI,29.01B11a)and29.01D1a)shall
bedutiableatthesameratesasthoseprovidedforinrespectofproducts"forotherpurposes",accordingtothe
kindandvalueoftheproductsusedandonthenetweightoftheproductsobtained .Thisruleshallnotapply
tosuchproductsfallingwithinheadingsorsubheadings Nos27.10,27.11,27.12and27.13Bivhich,within
aperiodofsixmonthsandsubjecttosuchotherconditions asmaybedetermined bythecompetent authorities ,
aretoundergoaspecificprocessorfurtherchemicaltransformation .
7.Subheading 27.10Clllc)coversonlyoilstobemixedbytheimporterwithotheroils,withtheproductsof
headingNo38.14orwiththickeners inordertoproduceoils,greasesorlubricating preparations ,inenter­
priseswhich,becauseoftheplantwithwhichtheyareequipped ,cannotclaimexemption fromcustomsduty
underthetermsofAdditional Notes5and6aboverelatingtoheadingNo 27.10,andwhichprocesssuchoils
forresaleinplantsequippedwithallthefollowing :
—atleasttwostoragetanksforthebasicoilsinbulk;
—atleastonemixingtank,withpower-driven mixingequipment ,withorwithoutheatingequipment ,and
withprovisionfortheincorporation ofadditives;and
—conditioning apparatus .
Purification withnaturally activeearthisauthorized onlyupto31December ,1973.

NoL1/122 OfficialJournaloftheEuropean Communities 1.1.73
•/.RateofDuty
Heading
number Description autonomous
•/.conventional
•/.
1 2 3 4
27.01 Coal;briquettes ,ovoidsandsimilarsolidfuelsmanufactured fromcoal:
A.Coal(ECSC):
FederalRepublicofGermany
Othermember States
R.Other(ECSC):
FederalRepublicofGermany
Italv
OthermemberStates10DM
per1000kg
net
Free
10DM
per1000kg
net
2
Free
27.02 Lignite,whetherornotagglomerated :
A.Lignite (ECSC):
France
OthermemberStates
B.Agglomerated lignite(ECSC):
France
Italy
OthermemberStates2,5
Free
2,5
2
Free
27.03 Peat(includingpeatlitter),whetherornotagglomerated :
A.Peat
B.Agglomerated peatFree
3Free
1,5
27.04 Cokeandsemi-coke ofcoal,ofligniteorofpeat:
A.Ofcoal:
I.Forthemanufacture ofelectrodes
II.Other(ECSC):
Italy
OthermemberStates31,5
5
Free
B.Oflignite(ECSC):
Italy
OthermemberStates
C.Other 35
Free
1,5
27.05 Retortcarbon 3 1,5
27.05bis
27.06Coalgas,watergas,producergasandsimilargases
Tardistilledfromcoal,fromligniteorfrompeat,andothermineraltars,
includingpartiallydistilledtarsandblendsofpitchwithcreosoteoilsor
withothercoaltardistillation productsFree
FreeFree
Free
27.07 Oilsandotherproductsofthedistillation ofhightemperature coaltar;
similarproducts asdefinedinNote2tothisChapter :
A.Crudeoils:
I.Crudelightoilsofwhich90%ormorebyvolumedistilsattem­
peraturesofupto200°C
II.Other10
24
1

1.1.73 OfficialJournaloftheEuropean Communities NoL1/12.3
RateofDuty
Heading
number Description autonomous
«/«conventional
"/o
1 2 3 4
27.07
(continued )B.Benzole,toluole,xylole,solventnaphtha (heavybenzole);similarpro­
ductsasdefinedinNote2tothisChapter ,ofwhichmorethan65%
byvolumedistilsattemperatures ofupto250°C(includingmixtures
ofpetroleum spiritandbenzole);sulphuretted crudelightoiltop­
pings:
I.Foruseaspowerorheatingfuels 10 5
II.Forotherpurposes (a) Free Free
C.Basicproducts 6 3
D.Phenols,cresolsandxylenols 3 2,5
E.Naphthalene Free 1,5
F.Anthracene Free Free
G.Other:
I.Forthemanufacture oftheproductsofheadingNo28.03(a).... Free 3,5
II.Other 5 3,5
27.08 Pitchandpitchcoke,obtainedfromcoaltarorfromothermineraltars..Free Free
27.09 Petroleum oilsandoilsobtained frombituminous minerals ,crude Free Free
27.10 Petroleum oilsandoilsobtainedfrombituminous minerals,otherthan
crude;preparations notelsewhere specifiedorincluded ,containing notless
than70°/obyweightofpetroleum oilsorofoilsobtainedfrombituminous
minerals ,theseoilsbeingthebasicconstituents ofthepreparations :
A.Lightoils:
\ I.Forundergoing aspecificprocess (a) 14(b) 7
II.Forundergoing chemicaltransformation byaprocessotherthan
thosespecifiedinrespectofsubheading 27.10AI(a) 14(b)(c)7(c)
III.Forotherpurposes :
a)Specialspirits:
1.Whitespirit 14(d) 7
2.Other 14(d) 7
b)Other 14(d) 7
B.Medium oils:
I.Forundergoing aspecificprocess (a) 14(b) 7
II.Forundergoing chemicaltransformation byaprocessotherthan
thosespecifiedinrespectofsubheading 27.10BI(a) 14(b)(c)7(c)
III.Forotherpurposes :
a)Kerosene 14(d) 7
b)Other 14(d) 7
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Totalsuspension foranindefinite period.
(c)SeeAdditional Note6.
(d)Dutyratereducedto6%(suspension )foranindefiniteperiod.

NoL1/124 OfficialJournaloftheEuropean Communities 1.1.73
•/» •/.RateofDuty
Heading
number Description autonomous
•/»conventional
•/»
1 2 3 4
27.10
(continued )C.Heavyoils:
I.Gasoil:
a)Forundergoing aspecificprocess (a) 10(b) 5
b)Forundergoing chemicaltransformation byaprocessotherthan
thosespecifiedinrespectofsubheading 27.10CIa)(a) 10(b)(c)5(c)
c)Forotherpurposes 10(d) 5
II.Fueloil:
a)Forundergoing aspecificprocess (a) 10(b) 5
b)Forundergoing chemicaltransformation byaprocessother
thanthosespecifiedinrespectofsubheading 27.10CIIa)(a)..10(b)(c)5(c)
c)Forotherpurposes 10(d) 5
III.Lubricating oils;otheroils:
a)Forundergoing aspecificprocess (a) 12(b) 6
b)Forundergoing chemicaltransformation byaprocessotherthan
thosespecifiedinrespectofsubheading 27.10CIIIa)(a) 12(b)(c)6(c)
c)Tobemixedinaccordance withthetermsofAdditional Note7
tothisChapter (a) 12(e) 6
d)Forotherpurposes 12(f) 6
27.11 Petroleum gasesandothergaseoushydrocarbons :
A.Propaneofapuritynotlessthan99°/o:
I.,Foruseaspowerorheatingfuel 25 17,5
II.Forotherpurposes (a) Free Free
B.Other:
I.Commercial propaneandcommercial butane :
a)Forundergoing aspecificprocess (a) 3,5(b) 1,5
b)Forundergoing chemicaltransformation byaprocessother
thanthosespecifiedinrespectofsubheading 27.11BIa)(a)..3,5(b)(c)1,5(c)
c)Forotherpurposes 3,5 1,5
II.Other:
a)Ingaseousform 3,5(b) 1,5
b)Other 3,5(b) 1,5
27.12 Petroleum jelly:
A.Crude :
I.Forundergoing aspecificprocess (a) 2,5(b) 2
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Totalsuspension foranindefinite period.
(c)SecAdditional Note6.
(d)Dutyratereducedto3-5%(suspension )foranindefinite period.
(e)Dutyratereducedto4%(suspension )foranindefinite period.
(f)Dutyratereducedto7%(suspension )foranindefinite period.

1.1.73 OfficialJournaloftheEuropean Communities NoL1/125
•/.RateofDuty
Heading
number Description autonomous
Voconventional
•/.
1 2 3 4
27.12
(continued )A.II.Forundergoing chemicaltransformation byaprocessotherthan
thosespecifiedinrespectofsubheading 27.12AI(a) 2,5(b)(c)2(c)
III.Forotherpurposes 2,5 2
B.Other 10 7
27.13 Parraffinwax,micro-crystalline wax,slackwax,ozokerite ,lignitewax,peat
waxandothermineralwaxes,whetherornotcoloured :
A.Ozokerite ,lignitewaxorpeatwax:
I.Crude 3 1,5
II.Other 10 5
B.Other:
I.Crude:
a)Forundergoing aspecificprocess (a) 2,5(b) 2
b)Forundergoing chemicaltransformation byaprocessother
thanthosespecifiedinrespectofsubheading 27.13Bla)(a)..2,5(b)(c)2(c)
c)Forotherpurposes 2,5 2
II.Other 10 6
27.14Petroleum bitumen,petroleum cokeandotherresiduesofpetroleum oilsor
ofoilsobtainedfrombituminous minerals :
A.Petroleum bitumen Free Free
B.Petroleum coke Free Free
C.Other:
I.Forthemanufacture oftheproductsofheadingNo28.03(a) Free 2
II.Other 4 2
27.15 Bitumenandasphalt,natural;bituminous shale,asphalticrockandtar
sands Free Free
27.16 Bituminous mixturesbasedonnaturalasphalt,onnaturalbitumen,on
petroleum bitumen,onmineraltaroronmineraltarpitch(forexample,
bituminous mastics,cut-backs ):
A.Bituminous mastics 8 3
B.Other 3 1
27.17 Electriccurrent Free Free
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Totalsuspension foranindefinite period.
(c)SeeAdditional Note6.

NoL1/126 OfhcialJournaloftheEuropean Communities 1.1.73
SEC!IONVI
PRODUCTS OFTHECHEMICAL ANDALLIED INDUSTRIES
Notes
1.(a)Goods (otherthanradio-active ores)answering toadescription inheadingNo28.50or28.51aretobe
classifiedinthoseheadingsandinnootherheadingoftheTariff.
(b)Subjecttoparagraph (a)above,goodsanswering toadescription inheadingNo28.49or28.52aretobe
classified inthoseheadingsandinnootherheadingofthisSection.
2.SubjecttoNote1above,goodsclassifiable withinheadingNo30.03,30.04,30.05,32.09,33.06,35.06,37.08
or38.11byreasonofbeingputupinmeasureddosesorforsalebyretailaretobeclassifiedinthoseheadings
andinnootherheadingoftheTariff.
CHAPTER 28
INORGANIC CHEMICALS ;ORGANIC ANDINORGANIC COMPOUNDS OFPRECIOUS METALS ,
OFRAREEARTHMETALS ,OFRADIO-ACTIVE ELEMENTS ANDOFISOTOPES
Notes
1.ExceptwheretheircontextortheseNotesotherwise require,theheadingsofthisChapteraretobetaken
toapplyonlyto:
(a)Separatechemicalelementsandseparatechemically definedcompounds ,whetherornotcontaining im­
purities ;
(b)Productsmentioned in(a)abovedissolved inwater;
(c)Productsmentioned in(a)abovedissolved inothersolventsprovidedthatthesolutionconstitutes anormal
andnecessarymethodofputtinguptheseproductsadoptedsolelyforreasonsofsafetyorfortransportand
thatthesolventdoesnotrendertheproductparticularly suitableforsometypesofuseratherthanfor
generaluse;
(d)Theproductsmentioned in(a),(b)or(c)abovewithanaddedstabilisernecessary fortheirpreservation
ortransport ;
(e)Theproductsmentioned in(a),(b),(c)or(d)abovewithanaddedanti-dusting agentoracolouringsubstance
addedtofacilitatetheiridentification orforsafetyreasons,providedthattheadditionsdonotrenderthe
productparticularly suitableforsometypesofuseratherthanforgeneraluse.
2.Inadditiontodithionites stabilised withorganicsubstances andtosulphoxylates (headingNo28.36),car­
bonatesandpercarbonates ofinorganic bases(headingNo28.42),cyanidesandcomplexcyanidesofinorganic
bases(headingNo28.43),fulminates ,cyanatesandthiocyanates ,ofinorganicbases(headingNo28.44),organic
productsincludedinheadingsNos28.49to28.52andmetalandnon-metal carbides (headingNo28.56),only
thefollowing compounds ofcarbonarealsotobeclassifiedinthepresentChapter :
(a)Oxidesofcarbon;hydrocyanic ,fulminic ,isocyanic ,thiocyanic andothersimpleorcomplexcyanogen acids
(headingNo28.13);
(b)Oxyhalides ofcarbon (headingNo28.14);

1.1.73 OfficialJournaloftheEuropean Communities NoL1/127
(c)Carbondisulphide (headingNo28.15);
(d)Thiocarbonates ,selenocarbonates ,tellurocarbonates ,selenocyanates ,tellurocyanates ,tetrathiocyanato­
diamminochromates (reineckates )andothercomplexcyanates ,ofinorganic bases(headingNo28.48);
(e)Solidhydrogenperoxide (headingNo28.54),carbonoxysulphide ,thiocarbonyl halides,cyanogen ,cyanogen
halidesandcyanamide anditsmetallicderivatives (headingNo28.58)otherthancalciumcyanamide
containing notmorethan25%byweightofnitrogen ,calculated onthedryanhydrous product (Chapter31).
3.ThisChapterdoesnotcover:
(a)SodiumchlorideorothermineralproductsfallingwithinSectionV;
(b)Organo-inorganic compounds otherthanthosementioned inNote2above;
(c)Productsmentioned inNote1,2,3or4ofChapter31;
(d)Inorganicproductsofakindusedasluminophores ,fallingwithinheadingNo32.07;
(e)Artificialgraphite (headingNo38.01);productsputupaschargesforfire-extinguishers orputupinfire­
extinguishing grenades ,ofheadingNo38.17;inkremoversputupinpackingsforsalebyretail,ofheading
No38.19;culturedcrystals (otherthanopticalelements )weighingnotlessthan2.5geach,ofmagnesium
oxideorofthehalidesofthealkaliorofthealkaline-earth metals,ofheadingNo38.19;
(f)Preciousorsemi-precious stones (natural,syntheticorreconstructed )ordustorpowderofsuchstones
(headingsNos71.02to71.04),andpreciousmetalsfallingwithinChapter71;
(g)Themetals,whetherornotchemically pure,fallingwithinanyheadingofSectionXV;or
(h)Opticalelements ,forexample ,ofmagnesium oxideorofthehalidesofthealkaliorofthealkaline-earth
metals (headingNo90.01).
4.Chemically definedcomplexacidsconsisting ofanon-metal acidfallingwithinsub-Chapter 11andametallic
acidfallingwithinsub-Chapter IVaretobeclassifiedinheadingNo28.13.
5.HeadingsNos28.29to28.48inclusivearetobetakentoapplyonlytometallicorammonium saltsorperoxysalts .
Exceptwherethecontextotherwise requires,doubleorcomplexsaltsaretobeclassifiedinheadingNo28.48.
6.HeadingNo28.50istobetakentoapplyonlyto:
(a)Thefollowing fissilechemicalelementsandisotopes :naturaluraniumanduraniumisotopes233and235,
plutonium andplutonium isotopes ;
(b)Thefollowingradio-active chemicalelements :technetium ,promethium ,polonium ,astatine,radon,francium ,
radium,actinium ,protactinium ,neptunium ,americium andotherelementsofhigheratomicnumber ;
(c)Allotherradio-active isotopes ,naturalorartificial ,includingthoseofthepreciousmetalsandofthebase
metalsofSectionsXIVandXV;
(d)Compounds ,inorganicororganic ,oftheseelementsorisotopes ,whetherornotchemically definedand
whetherornotmixedtogether ;
(e)Alloys (otherthanferro-uranium ),dispersions andcermets,containing anyoftheseelementsorisotopes
ortheirinorganic ororganiccompounds ;
(f)Nuclearreactorcartridges ,spentorirradiated .
Theterm"isotopes'1mentioned aboveandinheadingsNos28.50and28.51includes"enrichedisotopes",but
doesnotincludechemicalelementswhichoccurinnatureaspureisotopesnoruraniumdepletedinU235.

NoL1/128 OfficialJournaloftheEuropean Communities 1.1.73
7.HeadingNo28.55istobetakentoincludeferro-phosphorus containing 15%ormorebyweightofphosphorus
andphosphorcoppercontaining morethan8%byweightofphosphorus .
8.Chemicalelements (forexample ,siliconandselenium )dopedforuseinelectronics aretobeclassifiedinthe
presentChapter ,providedthattheyareinformsunworked asdrawn,orintheformofcylindersorrods.When
cutintheformofdiscs,wafersorsimilarforms,theyfallinheadingNo38.19.
Additional Note
Unlessprovidedotherwise,thesaltsspecifiedinsubheadings includeacidsaltsandbasicsalts.
•/. •/.RateofDuty
Heading
number Description autonomous
V.conventional
•/.
1 2 3 4
LCHEMICAL ELEMENTS
28.01 Halogens (fluorine,chlorine,bromineandiodine):
A.Fluorine
B.Chlorine
C.Bromine
D.Iodine:
I.Crude
II.Other9
14
15
Free
157,2
11,2
12
Free
12
28.02 Sulphur,sublimedorprecipitated ;colloidalsulphur 10 6,4
28.03 Carbon (includingcarbonblack) 5 3,2
28.04 Hydrogen ,raregasesandothernon-metals :
A.Hydrogen
B.Raregases
C.Othernon-metals :
I.Oxygen
II.Selenium
III.Tellurium andarsenic
IV.Phosphorus
V.Other7
11
9
Free
4
15
84,8
7,2
7,2
Free
2,4
9,6
6,4
28.05 Alkaliandalkaline-earth metals;rareearthmetals,yttriumandscandium
andintermixtures orinteralloys thereof;mercury :
A.Alkalimetals :
I.Sodium 7 5,6

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28.05 A.II.Potassium 9 7,2
(continued )III.Lithium 9 5,6
IV.Caesium andrubidium 5 4
B.Alkaline-earth metals 11 8,8
C.Rareearthmetals,yttriumandscandiumandintermixtures orinteralloys
thereof :
I.Intermixtures orinteralloys 18 14,4
II.Other 5 3,2
D.Mercury :
I.Inflasksofanetcapacityof34.5kg(standardweight),ofaf.o.b.
value,perflask,notexceeding 224UA 8,40UA
perflask6,72UA
perflask
II.Other Free Free
II.INORGANIC ACIDSANDOXYGEN COMPOUNDS
OFNON-METALS
28.06 Hydrochloric acidandchlorosulphuric acid 12 9,6
28.07 Sulphurdioxide 15 12
28.08 Sulphuric acid;oleum 4 3,2
28.09 Nitricacid;sulphonitric acids 15 9,6
28.10 Phosphorus pentoxide andphosphoric acids(meta-,ortho-andpyro-).... 14 13,2
28.11 Arsenictrioxide,arsenicpentoxide andacidsofarsenic:
A.Arsenictrioxide
B.Arsenicpentoxide andacidsofarsenic8
116,4
8,8
28.12 Boricoxideandboricacid
v8 4,8
28.13 Otherinorganic acidsandoxygencompounds ofnon-metals (excluding
water):
A.Hydrofluoric acid 13 8
B.Sulphuric anhydride 8 6,4
C.Nitrogenoxides 11 7,2
D.Carbondioxide 15 9,6
E.Silicondioxide 10 6,4
F.Other 12 8

NoL1/130 OfficialJournaloftheEuropean Communities 1.1.73
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»/«
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III.HALOGEN ANDSULPHUR COMPOUNDS OFNON-METALS
28.14 Halides,oxyhalides andotherhalogencompounds ofnon-metals :
A.Chlorides andoxychlorides ofnon-metals :
I.Sulphurchlorides 14 11,2
II.Other 12 9,6
B.Otherhalogencompounds ofnon-metals 14 8,8
28.15 Sulphidesofnon-metals ;phosphorus trisulphide :
A.Phosphorus sulphides ;phosphorus trisulphide13 8
B.Carbondisulphide 8 6,4
C.Other 8 4,8
IV.INORGANIC BASESANDMETALLIC OXIDES ,HYDROXIDES
ANDPEROXIDES
28.16 Ammonia ,anhydrous orinaqueoussolution15 11,2
28.17 Sodiumhydroxide (causticsoda);potassium hydroxide (causticpotash);
peroxidesofsodiumorpotassium :
A.Sodiumhydroxide (causticsoda)14 12,8
B.Potassium hydroxide (causticpotash)13 11,8
C.Peroxides ofsodiumorpotassium13 8
28.18 Oxides,hydroxides andperoxidesofstrontium ,bariumormagnesium :
A.Ofstrontium 12 9,6
B.Ofbarium 11 8,8
C.Ofmagnesium 9 5,6
28.19 Zincoxideandzincperoxide 14 12,8
28.20 Aluminium oxideandhydroxide ;artificialcorundum :
A.Aluminium oxideandhydroxide 11 8,8
B.Artificial corundum 10 7,6

1.1.73 OfficialJournaloftheEuropean Communities NoL1/131
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number Description autonomous
•/.conventional
»/»
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28.21 Chromium oxidesandhydroxides 15 13,4
28.22 Manganese oxides:
A.Manganese dioxide 12 8
B.Other 1.5 12
28.23 Ironoxidesandhydroxides ;earthcolourscontaining 70°/«ormoreby
weightofcombined ironevaluated asFeaCh 10 6,4
28.24 Cobaltoxidesandhydroxides 10 6,4
28.25 Titanium oxides 15 9,6
28.26 Tinoxides(stannousoxideandstannicoxide)11 8,8
28.27 Leadoxides;redleadandorangelead1.3 12,2
28.28 Hydrazine andhydroxylamine andtheirinorganic salts;otherinorganic
basesandmetallicoxides,hydroxides andperoxides :
A.Hydrazine andhydroxylamine andtheirinorganic salts159,6
B.Lithiumoxideandhydroxide 13 8
C.Calciumoxide,hydroxide andperoxide :
I.Oxideandhydroxide 10 6,4
II.Peroxide 13 10,4
D.Beryllium oxideandhvdroxide 10 8
E.Nickeloxidesandhydroxides Free Free
F.Molybdenum oxidesandhydroxides 13 8
G.Tungsten oxidesandhydroxides 8 6,4
H.Vanadium oxidesandhydroxides :
I.Vanadicpentoxide 9 5,6
II.Other 12 8
IJ.Zirconium oxideandgermanium oxides 10 8
K.Copperoxidesandhydroxides :
I.Oxides 5 4
II.Hydroxides 12 9,6
L.Mercuryoxides 7 5,6
M.Other 14 11,2

NoL1/132 OfficialJournaloftheEuropean Communities 1.1.73
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Vo
1 2 3 4
V.METALLIC SALTSANDPEROXYSALTS ,OFINORGANIC ACIDS
28.29 Fluorides ;fluorosilicates ,fluoroborates andothercomplexfluorinesalts:
A.Fluorides :
I.Ammonium andsodiumfluorides 14 11,2
II.Other 12 8
B.Fluorosilicates ,fluoroborates andothercomplexfluorinesalts:
I.Sodiumandpotassium fluorosilicates 15 12
II.Potassium fluorozirconate 9 7,2
III.Sodiumfluoroaluminate 11 8,8
IV.Other 13 8
28.30 Choridesandoxychlorides :
A.Chlorides :
I.Ofammonium ;ofaluminium 14 11,2
II.Ofbarium 11 8,8
III.Ofcalcium;ofmagnesium 10 M
IV.Ofiron 3 2,4
V.Ofcobalt;ofnickel 13 10,4
VI.Oftin 9 5,6
VII.Other 12 9,6
B.Oxychlorides :
I.Ofcopper;oflead 5 4
II.Other 12 8
28.31 Chloritesandhypochlorites :
A.Chlorites 13 8
B.Hypochlorites :
I.Ofsodium;ofpotassium 14 11,2
II.Other 15 12
28.32 ChloratesandPerchlorates :
A.Chlorates :
I.Ofammonium ;ofsodium;ofpotassium 10 8
II.Ofbarium 9 7,2
III.Other 12 9,6
B.Perchlorates :
I.Ofammonium 7 5,6
II.Ofsodium 10 6,4
III.Ofpotassium 9 7,2
IV.Other 12 9,6

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number DescriptionRateofDuty
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•/»
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28.33 Bromides ,oxybromides ,bromatesandperbromates ,andhypobromites .... 15 12
28.34 Iodides,oxyiodides ,iodatesandperiodates 15 12
28.35 Sulphides ;polysulphides :
A.Sulphides :
I.Ofpotassium ;ofbarium;oftin;ofmercury11 8,8
II.Ofcalcium;ofantimony ;ofiron 8 6,4
III.Other 15 12
B.Polysulphides :
I.Ofpotassium ;ofcalcium;ofbarium;ofiron;oftin 12 9,6
II.Other 15 12
28.36 Dithionites ,including thosestabilised withorganicsubstances ;
sulphoxylates 15 12
28.37 Sulphitesandthiosulphates12 8
28.38 Sulphates (includingalums)andpersulphates :
A.Sulphates :
I.Ofsodium;ofcadmium 11 7,2
II.Ofpotassium ;ofcopper 5 3,2
III.Ofbarium;ofzinc 14 11,2
IV.Ofmagnesium ;ofaluminium ;ofchromium 15 9,6
V.Ofcobalt;oftitanium 10 8
VI.Ofiron;ofnickel 9 5,6
VII.Ofmercury ;oflead 8 6,4
VIII.Other 13 8
B.Alums :
I.Ofammonium 12 9,6
II.Ofpotassium 15 12
III.Ofchromium 13 10,4
IV.Other 14 11,2
C.Persulphates 13 10,4
28.39 Nitritesandnitrates :
A.Nitrites 12 8

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28.39 R.Nitrates :
(continued ) f.Ofsodium 14 8,8
II.Ofpotassium 10 8
III.Ofbarium;ofberyllium ;ofcadmium ;ofcobalt;ofnickel 11 8,8
IV.Ofcopper;ofmercury 8 6,4
V.Oflead 15 12
VI.Other 14 11,2
28.40 Phosphites ,hypophosphites andphosphates :
A.Phosphites andhypophosphites 1.5 9,6
R.Phosphates :
I.Ofammonium 12 8
II.Other,including polyphosphates 15 11,2
28.41 Arsenites andarsenates :
A.Arsenites 14 11,2
B.Arsenates 12 9,6
28.42 Carbonates andpercarbonates ;commercial ammonium carbonate con­
tainingammonium carbamate :
A.Carbonates :
I.Ofammonium (including commercial ammonium carbonate con­
tainingammonium carbamate ) 12 9,6
II.Ofsodium 13 10,4
III.Ofcalcium 9 7,2
IV.Ofmagnesium ;ofcopper 6 4,8
V.Ofberyllium ;ofcobalt;ofbismuth 10 8
VI.Oflithium 14 10,2
VII.Other 14 8,8
B.Percarbonates 14 11,2
28.43 Cyanidesandcomplexcyanides :
A.Cyanides :
I.Ofsodium;ofpotassium ;ofcalcium 15 12
II.Ofcadmium 13 10,4
III.Other 11 8,8
B.Complex cyanides 15 12

1.1.73 OfficialJournaloftheEuropean Communities NoL.1/135
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number DescriptionRateofDuty
autonomous
"/.conventional
»/»
1 2 3 4
28.44 Fulminates ,cyanat.csandthiocyanates :
A.Fulminates 12 9,6
B.Cyanates 10 8
C.Thiocvanates 15 12
28.45 Silicates ;commercial sodiumandpotassium silicates :
A.Ofzirconium 11 8,8
R.Other 15 96
28.46 Boratesandperborates :
A.Borates :
I.Sodiumborates,anhydrous :
a)Forthemanufacture ofsodiumperborate (a)Free Free
b)Other 7 4,8
II.Other 12 8
B.Perborates 15 12
28.47 Saltsofmetallicacids(forexample ,chromâtes ,permanganates ,stannates):
A.Aluminates 15 12
B.Chromates ,dichromates andperchromates :
I.Chromates 15 13,4
II.Other 14 12,4
C.Manganites ,manganates andpermanganates 15 12
D.Antimonates andmolybdates 14 11,2
E.Zincates andvanadates 10 6,4
F.Other 1 13 10,4
28.48 Othersaltsandperoxysalts ofinorganicacids,butnotincludingazides:
A.Salts,doublesaltsorcomplexsaltsofseleniumortellurium acids....
B.Other:
I.Doubleorcomplexphosphates
II.Doubleorcomplexcarbonates
III.Doubleorcomplexsilicates
IV.Other10
14
14
14
148
11,2
8,8
9,6
11,2
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL1/136 OfficialJournaloftheEuropean Communities 1.1.73
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»/»conventional
•/®
1 2 3 A
VI.MISCELLANEOUS
28.49 Colloidal preciousmetals;amalgams ofpreciousmetals;saltsandother
compounds ,inorganicororganic,ofpreciousmetals,includingalbuminates ,
proteinates ,tannatesandsimilarcompounds ,whetherornotchemically
defined :
A.Colloidalpreciousmetals:
LSilver
II.Other
B.Amalgams ofpreciousmetals
C.Saltsandothercompounds ,inorganicororganic,ofpreciousmetals:
I.Ofsilver10
8
12
128
4,8
8
9,6
II.Ofotherpreciousmetals 5 3,2
28.50 Fissilechemicalelementsandisotopes;otherradio-active chemical ele­
mentsandradio-active isotopes;compounds ,inorganic ororganic,of
suchelementsorisotopes,whetherornotchemically defined;alloys,
dispersions andcermets,containing anyoftheseelements,isotopesor
compounds :
A.Fissilechemicalelementsandisotopes;compounds ,alloys,dispersions
andcermets,containing suchelementsorisotopes,including spentor
irradiated nuclearreactorcartridges (EURATOM ) Free (a)
B.Artificialradio-active isotopesandtheircompounds (EURATOM )....Free (a)
C.Other Free Free
28.51 Isotopesandtheircompounds ,inorganic ororganic,whetherornot
chemically defined,otherthanisotopesandcompounds fallingwithin
headingNo28.50:
A.Heavyhydrogen (deuterium )andcompounds thereof (including heavy
water);mixturesandsolutionscontaining deuterium inwhichtheratio
ofthedeuterium atomstothenormalhydrogen atomsexceeds1:5000
innumber (EURATOM ) 10
B.Other 15 9,6
(a)SecAnnex.

1.1.73 OfficialJournaloftheEuropean Communities NoL1/137
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1 2 3 4
28.52 Compounds ,inorganic ororganic,ofthorium,ofuraniumdepletedin
U235,ofrareearthmetals,ofyttriumorofscandium ,whetherornot
mixedtogether :
A.OfthoriumorofuraniumdepletedinU235,whetherornotmixed
together (EURATOM ) Free (a)
B.Other 6 4
28.53 Liquidair(whetherornotraregaseshavebeenremoved);compressed
7 5,6
28.54 Hydrogenperoxide (includingsolidhydrogenperoxide):
A.Solid 18 14,4
B.Other 15 12
28.55 Phosphides :
A.Ofiron(ferro-phosphorus ),containing 15%ormorebyweightof
phosphorus 11 7,2
B.Other 14 11,2
28.56 Carbides (forexample,siliconcarbide,boroncarbide,metalcarbides):
A.Ofsilicon 9 8,6
B.Ofboron 7 5,6
C.Ofcalcium 15 14,2
D.Ofaluminium ;ofchromium ;ofmolybdenum ;oftungsten ;ofvana­
dium;oftantalum ;oftitanium 12 9,6
E.Other 13 8
28.57 Hydrides ,nitridesandazides,silicidesandborides:
A.Hydrides 10 6,4
B.Nitrides 10 6,4
C.Azides 13 10,4
D.Silicides 11 8,8
E.Borides 13 8
28.58 Otherinorganic compounds (including distilledandconductivity water
andwaterofsimiliarpurity);amalgams ,exceptamalgams ofprecious
metals:
A.Distilledandconductivity waterandwaterofsimilarpurity 4 3,2
B.Other 15 9,6
(a)SeeAnnex.

NoL1/138 OfficialJournaloftheEuropean Communities 1.1.73
CHAPTER 29
ORGANIC CHEMICALS
Notes
1.Exceptwherethecontextotherwise requires ,theheadingsofthisChapteraretobetakentoapplyonlyto:
(a)Separatechemically definedorganiccompounds ,whetherornotcontaining impurities ;
(b)Mixturesoftwoormoreisomersofthesameorganiccompound (whetherornotcontaining impurities ),
exceptmixturesofacyclichydrocarbon isomers (otherthanstereoisomers ),whetherornotsaturated
(Chapter27);
(c)TheproductsofheadingsNos29.38to29.42inclusive ,orthesugarethersandsugaresters,andtheirsalts,
ofhea-dingNo29.43,ortheproductsofheadingNo29.44,whetherornotchemically defined;
(d)Productsmentioned in(a),(b)or(c)abovedissolvedinwater;
(e)Productsmentioned in(a),(b)or(c)abovedissolvedinothersolventsprovidedthatthesolutionconstitutes
anormalandnecessarymethodofputtinguptheseproductsadoptedsolelyforreasonsofsafetyorfor
transportandthatthesolventdoesnotrendertheproductparticularly suitableforsometypesofuse
ratherthanforgeneraluse;
(f)Theproductsmentioned in(a),(b),(c),(d)or(e)abovewithanaddedstabilisernecessaryfortheirpre­
servationortransport ;
(g)Theproductsmentioned in(a),(b),(c),(d),(e)or(f)abovewithanaddedanti-dusting agentoracolouring
orodoriferous substance addedtofacilitatetheiridentification orforsafetyreasons,providedthatthe
additionsdonotrendertheproductparticularly suitableforsometypesofuseratherthanforgeneraluse;
(h)Diazonium salts,arylidesusedascouplersforthesesalts,andfastbasesforazoicdyes,dilutedtostandard
strengths .
2.ThisChapterdoesnotcover:
(a)GoodsfallingwithinheadingNo15.04orglycerol (headingNo15.11);
(b)Ethylalcohol (headingNo22.08or22.09);
(c)Methaneandpropane (headingNo27.11);
(d)Thecompounds ofcarbonmentioned inNote2ofChapter28;
(e)Urea(headingNo31.02or31.05asthecasemaybe);
(f)Colouring matterofvegetableoranimalorigin(headingNo32.04);syntheticorganicdyestuffs (including
pigmentdyestuffs),syntheticorganicproductsofakindusedasluminophores andproductsofthekind
knownasopticalbleachingagentssubstantive tothefibreandnaturalindigo(headingNo32.05)anddyes
orothercolouringmatterputupinformsorpackingsofakindsoldbyretail(headingNo32.09);
(g)Metaldehyde ,hexamethylenetetramine andsimilarsubstances putupinforms(forexample ,tablets,sticks,
orsimilarforms)foruseasfuels,andliquidfuelsofakindusedinmechanical lightersincontainers ofa
capacitynotexceeding 300cm3(headingNo36.08);
(h)Productsputupaschargesforfire-extinguishers orputupinfire-extinguishing grenades ,ofheadingNo
38.17;inkremoversputupinpackingsforsalebyretail,ofheadingNo38.19;or
(ij)Opticalelements ,forexample,ofethylenediamine tartrate (headingNo90.01).
3.GoodswhichcouldbeincludedintwoormoreoftheheadingsofthisChapteraretobeclassifiedinthelatest
ofthoseheadings .

1.1.73 OfficialJournaloftheEuropean Communities NoL1/139
4.Unlessotherwisestipulated inthesubheadings ofheadingsNos29.03to29.05,29.071029.10,29.1210 29.21,inclu­
sive,and29.22and29.23anyreferencetohalogenated ,sulphonated ,nitratedornitrosated derivatives istobe
takentoincludeareferencetoanycombinations ofthesederivatives (forexample ,sulphohalogenated ,nitro­
halogenated ,nitrosulphonated andnitrosulphohalogenated derivatives ).
Nitroandnitrosogroupsarenottobetakenasnitrogen-functions forthepurposeofheadingNo29.30.
5.(a)Theestersofacid-function organiccompounds fallingwithinsub-Chapters ItoVIIwithorganiccom­
poundsofthesesub-Chapters aretobeclassifiedwiththatcompound whichisclassified intheheading
placedlastinthesub-Chapters .
(b)Estersofethylalcoholorglycerolwithacid-function organiccompounds ofsub-Chapters ItoVIIarcto
beclassifiedwiththecorresponding acid-function compounds .
(c)Thesaltsoftheestersreferredtoinparagraph (a)or(b)abovewithinorganic basesaretobeclassified
withthecorresponding esters.
(d)Thesaltsofotheracid-orphenol-function organiccompounds fallingwithinsub-Chapters ItoVIIwith
inorganicbasesaretobeclassifiedwiththecorresponding acid-orphenol-function organiccompounds .
(e)Halidesofcarboxylic acidsaretobeclassifiedwiththecorresponding acids.
6.Thecompounds ofheadingsNos29.31to29.34areorganiccompounds themolecules ofwhichcontain,in
additiontoatomsofhydrogen ,oxygenornitrogen,atomsofothernon-metals orofmetals(suchassulphur,
arsenic,mercuryorlead)directlylinkedtocarbonatoms.
HeadingNo29.31(organo-sulphur compounds )andheadingNo29.34(otherorgano-inorganic compounds )
aretobetakennottoincludesulphonated orhalogenated derivatives (includingcompound derivatives )which,
apartfromhydrogen ,oxygenandnitrogen ,onlyhavedirectlylinkedtocarbontheatomsofsulphurandof
halogenswhichgivethemtheirnatureofsulphonated orhalogenated derivatives (orcompound derivatives ).
7.HeadingNo29.35(heterocyclic compounds )istobetakennottoincludeinternalethers,internalhemiacetals ,
methylene ethersoforthodihydric phenols,epoxideswiththreeorfourmemberrings,cyclicacetals,cyclic
polymersofaldehydes ,ofthioaldehydes orofaldimines ,anhydrides ofpolybasicacids,cyclicestersofpoly­
hydricalcoholswithpolybasic acids,cyclicureidesandcyclicthioureides ,imidesofpolybasic acids,hexa­
methylenetetramine andtrimethylenetrinitramine .
Additional Note
Withinanyoneheading,derivatives ofachemicalcompound (oragroupofchemicalcompounds )fallingivithin
asubheading aretobeclassified,unlessotherwisestipulated ,withinthatsubheading ,providedthat,inthesame
seriesofsubheadings ,thereexistsnofinalsubheading "other"(withnoadditional text).Ifsuchasubheading exists,
thederivatives inquestionshallbeclassifiedunderthatfinalsubheading "other".

NoL1/140 OfficialJournaloftheEuropeanCommunities 1.1.73
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•/«
1 2 3 4
I.HYDROCARBONS ANDTHEIRHALOGENATED
SULPHONATED ,NITRATED ORNITROSATED DERIVATIVES
29.01Hydrocarbons :
A.Acyclic :
I.Foruseaspowerorheatingfuels 25 17,5
II.Forotherpurposes (a) Free Free
B.Cyclanesandcyclenes :
I.Azulenes 16 12,8
II.Other:
a)Foruseaspowerorheatingfuels25 17,5
b)Forotherpurposes (a) Free Free
C.Cycloterpenes :
I.Pinenes,camphene anddipentene 13 9,6
II.Other 18 11,2
D.Aromatic :
I.Benzene,tolueneandxylenes :
a)Foruseaspowerorheatingfuels 25 16
b)Forotherpurposes (a) Free Free
II.Styreneandethylbenzene 8 6,4
III./soPropylbenzene (eumene ) 8 8
IV.Naphthalene andanthracene Free 3
V.Diphenylandtriphenyls 15 12
VI.Other 16 10,4
29.02 Halogenated derivatives ofhydrocarbons :
A.Halogenated derivatives ofacyclichydrocarbons :
I.Fluorides andpolyfluorides18 14,4
II.Chloridesandpolychlorides :
a)Saturated :
1.Chloromethane andchloroethane 18 14,4
2.Other 16 12,8
b)Unsaturated 19 15,2
III.Bromides andpolybromides 23 18,4
IV.Iodidesandpolyiodides 25 17,5
V.Mixedderivatives 17 13,6
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

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

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29.04 C.IV.Otherpolyhydric alcohols 14 11,2
(continued )V.Halogenatcd ,sulphonated ,nitratedornitrosated derivatives of
polyhydric alcohols 18 14,4
29.05 Cyclicalcoholsandtheirhalogenated ,sulphonated ,nitratedornitrosated
derivatives :
A.Cyclanic ,cyclenicandcycloterpenic :
I.Cyclohexanol ,methyl-anddimethylcyclohexanols 20 16
II.Menthol 11 8,8
111.Sterolsandinositols 14 11,2
IV.Other 16 12,8
B.Aromatic :
I.Cinnamyl alcohol 13 10,4
II.Other 17 13,6
III.PHENOLS ,PHENOL-ALCOHOLS ,ANDTHEIRHALOGENATED ,
SULPHONATED ,NITRATED ORNITROSATED DERIVATIVES
29.06 Phenolsandphenol-alcohols :
A.Monophenols :
I.Phenolanditssalts 4 3,2
II.Cresols,xylenols ,andtheirsalts3 2,4
III.Naphthols andtheirsalts18 14,4
IV.Other 17 13,6
B.Polyphenols :
1.Resorcinol anditssalts 17 13,6
II.Hvdroquinone18 14,4
111.Dihydroxynaphthalenes andtheirsalts 17 13,6
IV."\2-Di-(p-hvdroxvphenyl)propane15 9,6
V.Other 15 12
C.Phenol-alcohols 18 14,4
29.07 Halogenated ,sulphonated ,nitratedornitrosated derivatives ofphenolsor
phenol-alcohols :
A.Halogenated derivatives 15 12
B.Sulphonated derivatives 18 14,4
C.Nitratedandnitrosated derivatives :
1.Trinitrophenol (picricacid);trinitroresorcinate oflead;trinitro­
xylcnolsandtheirsalts 10 8

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29.07 C.]I.Dinitrocresols ;trinitrometacresol 16 12,8
(continued)III.Other 18 14,4
D.Mixedderivatives18 14,4
IV.ETHERS ,ALCOHOL PEROXIDES ,ETHERPEROXIDES ,
EPOXIDES WITHATHREEORFOURMEMBER RING,
ACETALS ANDHEMIACETALS ,ANDTHEIR
HALOGENATED ,SULPHONATED ,NITRATED ORNITROSATED
DERIVATIVES
29.08 Ethers,ether-alcohols ,ether-phenols ,ether-alcohol-phenols ,alcoholper­
oxidesandetherperoxides ,andtheirhalogenated ,sulphonated ,nitrated
ornitrosated derivatives :
A.Ethers :
I.Acyclic :
a)Diethyletheranddichlorodiethyl ethers 25 17,5
b)Other 17 13,6
11.Cyclanic ,cyclenicandcycloterpenic 17 13,6
III.Aromatic :
a)ZerfButyldinitrometacresol methylether(muskambrette ) 13 10,4
b)Diphenyl ether 17 13,6
c)Other 16 12,8
B.Ether-alcohols :
I.Acyclic 20 16
II.Cyclic 14 11,2
C.Ether-phenols andether-alcohol-phenols :
I.Guaiacol ;potassium guaiacolsulphonate 19 15,2
II.Other 15 12
D.Alcoholperoxides andetherperoxides 17 11,2
29.09 Epoxides ,epoxyalcohols ,epoxyphenols andcpoxyethers ,withathreeor
fourmemberring,andtheirhalogenated ,sulphonated ,nitratedornitro­
satedderivatives 18 15,8
29.10 Acetáisandhemiacetals andsingleorcomplexoxygen-function acetals
andhemiacetals ,andtheirhalogenated ,sulphonated ,nitratedornitrosated
derivatives :
A.Piperonyl butoxide 13 10,4
B.Other 18 14,4

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V.ALDEHYDE-FUNCTION COMPOUNDS
29.11 Aldehydes ,aldehyde-alcohols ,aldehyde-ethers ,aldehyde-phenols andother
singleorcomplexoxygen-function aldehydes ;cyclicpolymersofaldehydes ;
paraformaldehyde :
A.Acylicaldehydes :
I.Methanal (formaldehyde ) 18 14,4
II.Ethanal 24 19,2
III.Butanal 19 15,2
IV.Other 16 12,8
B.Cyclanic ,cyclenicandcycloterpenic aldehydes 14 11,2
C.Aromaticaldehydes :
I.Cinnamaldehyde 18 14,4
II.Other 16 12,8
D.Aldehyde-alcohols 16 12,8
E.Aldehyde-ethers ,aldehyde-phenols andothersingleorcomplexoxygen­
functionaldehydes :
I.Methylprotocatechualdehyde (vanillin)andethylprotocatechu ­
aldehyde (ethylvanillin ) 20 16
II.Other 17 12
F.Cyclicpolymersofaldehydes :
I.Trioxan 18 14,4
II.Other 17 13,6
G.Paraformaldehyde18 14,4
29.12
Halogenated ,sulphonated ,nitratedornitrosated derivatives ofproducts
fallingwithinheadingNo29.1116 12,8
VI.KETONE-FUN CTIONCOMPOUNDS AND
QUINONE-FUNCTION COMPOUNDS
29.13 Ketones,ketone-alcohols ,ketone-phenols ,ketone-aldehydes ,quinones,
quinone-alcohols ,quinone-phenols ,quinone-aldehydes andothersingle
orcomplexoxygen-function ketonesandquinones,andtheirhalogenated ,
sulphonated ,nitratedornitrosated derivatives :
A.Acyclicketones :
I.Monoketones 15 11,2
II.Polyketones 12 9,6
B.Cyclanic ,cyclenicandcycloterpenic ketones :
I.Camphor :
a)Naturalcrude 11 8,8
b)Other(naturalrefinedandsynthetic ) 16 12,8
II.Other 15 12
C.Aromatic ketones :
I.Methylnaphthylketone 14 11,2

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29.13 C.II.Benzylidenacetone 17 13,6
(continued )III.Other
D.Ketone-alcohols andketone-aldehydes :18 14,4
I.Acyclic,cyclanic ,cyclenicandcycloterpenic 14 11,2
II.Aromatic 18 14,4
E.Ketone-phenols andothersingleorcomplexoxygen-function ketones .. 18 14,4
F.Quinones ,quinone-alcohols ,quinone-phenols ,quinone-aldehydes and
othersingleorcomplexoxygen-function quinones17 13,6
G.Halogenated ,sulphonated ,nitratedornitrosated derivatives :
I.Muskketone 14 11,2
II.Other 16 12,8
VII.CARBOXYLIC ACIDS,ANDTHEIRANHYDRIDES ,HALIDES ,
PEROXIDES ANDPERACIDS ,ANDTHEIRHALOGENATED ,
SULPHONATED ,NITRATED ORNITROSATED DERIVATIVES
29.14 Monocarboxylic acidsandtheiranhydrides ,halides,peroxides and
peracids,andtheirhalogenated ,sulphonated ,nitratedornitrosated
derivatives :
A.Saturated acylicmonocarboxylic acid:
I.Formicacidanditssaltsandesters 19 15,2
II.Aceticacidanditssaltsandesters:
a)Aceticacid 21 16,8
b)Saltsofaceticacids:
1.Pyrolignites (forexample,ofcalcium) 10 '8
2.Sodium acetate 19 15,2
3.Cobaltacetate 14 11,2
4.Other 17 13,6
c)Estersofaceticacid:
1.Ethyl,vinyl,propylandisopropyl acetates 20 16
2.Methyl,butyl,isobutyl,amyl,isoamylandglycerolacetates 19 15,2
3.Paracresyl ,phenylpropyl ,phenylmethyl ,rhodinyl ,santalyl
andphenylglycol acetates 13 10,4
4.Other 17 13,6
III.Aceticanhydride 20 16
IV.Halidesofaceticacid 18 14,4
V.Bromoacetic acidsandtheirsaltsandesters 23 18,4
VI.Propionic acidanditssaltsandesters 14 8,8
VII.Butyricacidsandtheirsaltsandesters 15 12

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

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

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29.16 C.Carboxylic acidswithaldehydeorketonefunction :
(continued )I.Dehydrocholic acidanditssalts 13 10,4
11.Ethylacetoacetate anditssalts 20 16
III.Other 17 13,6
D.Othersingleorcomplexoxygen-function carboxylic acids 17 13,6
VIII.INORGANIC ESTERSANDTHEIRSALTS,ANDTHEIR
HALOGENATED ,SULPHONATED ,NITRATED ORNITROSATED
DERIVATIVES
29.17 Sulphuric estersandtheirsalts,andtheirhalogenated ,sulphonated ,
nitrated ornitrosated derivatives 18 14,4
29.18 Nitrousandnitricesters,andtheirhalogenated ,sulphonated ,nitrated
ornitrosated derivatives :
A.Dinitroglycol ,hexanitromannitol ,trinitroglycerol andtetranitropenta­
erythritol (penthrite ) 15 12
B.Dinitrodiethyleneglycol 15 12
C.Other 17 13,6
29.19 Phosphoric estersandtheirsalts,including lactophosphates ,andtheir
halogenated ,sulphonated ,nitratedornitrosated derivatives :
A.Inositolhexaphosphoric acid,inositolhexaphosphates andlacto­
phosphates 15 12
B.Tributylphosphate ,triphenylphosphate ,tricresylphosphate ,trixylyl
phosphate andtrichloroethyl phosphate 15 11,2
C.Other 17 13,6
29.20 Carbonic estersandtheirsalts,andtheirhalogenated ,sulphonated ,
nitratedornitrosated derivatives 18 14,4
29.21 Otherestersofmineralacids(excluding halides)andtheirsalts,andtheir
halogenated ,sulphonated ,nitratedornitrosated derivatives
IX.NITROGEN-FUNCTION COMPOUNDS17 13,6
29.22 Amine-functioncompounds :
A.Acyclicmonoamines :
I.Methylamine anddi-andtrimethylamine ,andtheirsalts 16 12,8
II.Diethylamine anditssalts 11 8,8
III.Other 14 11,2

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

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29.23 D.III.Glutamic acidanditsslats 19 (a)
(continued )IV.Amino-acetic acid 17 11,2
V.Other 17 13,6
E.Amino-alcohol-phetiols ;amino-acid-phenols ;othersingleorcomplex
oxygen-function amino-compounds 17 13,6
29.24 Quaternary ammonium saltsandhydroxides ;lecithinsandotherphospho­
aminolipins :
A.Lecithins andotherphosphoaminolipins 14 8,8
B.Other 17 13,6
29.25 Carboxyamide-function compounds ;amide-function compounds ofcarbonic
acid:
A.Acyclicamides :
I.Asparagine anditssalts:
a)Asparagine 14 11,2
h)Asparagine salts 17 13,6
II.Other 18 14,4
R.Cyclicamides:
I.Ureines:
a)paraEthoxyphenylurea (dulcin)12 9,6
b)Other15 12
II.Ureides :
a)Ethylphenylmalonylurea anditssalts 22 17,6
b)Diethylmalonylurea anditssalts 19 15,2
c)Other 17 13,6
III.Othercyclicamides :
a)Diethylaminoaceto-2 ,6-xylidide 17 12
b)Other 17 13,6
29.26 Carboxyimide-function compounds (includingorthobenzoicsulphimide and
itssalts)andimine-function compounds (includinghexamethylenetetramine
andtrimethylenetrinitramine ):
A.Imides :
I.orthoBenzoicsulphimide (saccharin )anditssalts 15 12
II.Other 17 13,6
B.Imines :
I.Aldimines 18 14,4
II.Otherimines :
a)Hexamethylenetetramine 18 14,4
b)Trimethylenetrinitramine (hexogen ) 11 8,8
c)Other 17 13,6
(a)SecAnnex.

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29.27 Nitrile-function compounds 17 15,2
29.28 Diazo-,azo-andazoxy-compounds 16 12,8
29.29 Organicderivatives ofhydrazine orofhydroxylatnine 17 13,6
29.30 Compounds withothernitrogen-functions
X.ORGANO -INORGANIC COMPOUNDS ANDHETEROCYCLIC
COMPOUNDS17 13,6
29.31 Organo-sulphur compounds :
A.Xanthates 14 11,2
B.Other 18 14,4
29.32 Organo-arsenic compounds 17 13,6
29.33 Organo-mercury compounds 17 13,6
.29.34 Otherorgano-inorganic compounds :
A.Tetraethvl-lead 20 16
B.Other 18 14,4
29.35 Heterocyclic compounds ;nucleicacids:
A.Furfuraldehyde (furfural,furfurol )andbenzofuran (coumarone ) 14 11,2
B.Furfurylandtetrahydrofurfuryl alcohols 17 13,6
C.Thiophen 14 11,2
D.Pyridineanditssalts 10 8
E.Indoleandbetamethylindole (skatole)andtheirsalts 12 9,6
F.Estersofpyridine-beta-carboxylic (nicotinic )acid;diethylamide of
nicotinic acidanditssalts 14 11,2
G.Quinoline anditssalts '17 13,6
H.2,3-Dimethyl-l-phenyl-5-pyrazolone (analgesine )and2,3-dimethyl-4­
dimethylamino-l-phenyl-5-pyrazolone (dimethylaminoanalgesine ),and
theirderivatives :
I.2,3-DimethyI-4- /sopropyl-l-phenyl-5-pyrazolone (/sopropylanalge­
sine) 15 10,4
II.Other 25 17,5
IJ.Nucleicacidsandtheirsalts 18 14,4
Kbeta-Picoline 12 9,6
L.Dibenzothiazolyl disulphide ;mercaptobenziminazole ;mercapto­
benzothiazole anditssalts 18 14,4

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29.35
(Continued )M.Santonin
N.Coumarin ,methylcoumarin andethylcoumarin13
188
14,4
O.Phenolphthalein 18 14,4
P.1-Methyl-4-[N-phenyl-N ,(2-thenyl)]aminopiperidine anditstartrates
andmaleates :
3-Methylmercapto-10-[2-(N-methyl-2 piperidyl)-ethyl]-phenothiazine and
itssalts;
Methyl-1 (m-hydroxyphenyl)-4 propionyl-4-piperidine hydrochloride ;
(Naphthyl-1'methyl)-2 imidazoline (hydrochloride andnitrate);
(N-p-Tolyl N-m-hvdroxyphenyl aminomethyl)-2 imidazoline ;
3,5-Dioxo-1 ,2-diphenyl-4 n-butyl-pyrazolidine ;
N-(3-Dimethylaminopropyl )iminodibenzyl hydrochloride ;
Diethylic ethersaltof2-/sopropyl-4-methylpyrimidyl-thiophosphoric
acid;
2,4-bis-Ethylamino-6 chlorotriazine ;
2-Ethylamino-4-isopropylamino-6 chlorotriazine ;
(d)-3-Methoxy-N-methyl morphinan anditssalts;
6-Allyl-6-7-dihydro-5-H-dibenzo(c -e)-azepine anditssalts;
7-Chloro-2-methylamino-5-phenyl-3-H-1-4-benzo(f )diazepine -4-oxide
anditssalts;
N-isoNicotinoyl-N '/sopropylhydrazine ;
2-Methyl-9-phenyl-2-3-4-9-tetrahydro 1-H-indeno (2,1-c)-pyridineandits
salts;
1-Methyl-3-dimethyl carbamoyloxypiridinium bromide ;
2-Chloro-9-(3-dimethyl aminopropylidene)-thiaxanthen ;
Benzyl-2imidazoline hydrochloride ;
2,4-bis-/sopropylamino-6 chlorotriazine ;
3-Ethylmercapto-10-(1'methylpiperazinyl-4'-propyl)-phenothiazine ;
Halogenated quinolinederivatives ;
Quinoline-carboxylic acidderivatives 16 8,4
Q.Other 16 10,4
29.36 Sulphonamides 18 11,2
29.37 Sultones andsultams
XI.PROVITAMINS ,VITAMINS ,HORMONES ANDENZYMES ,
NATURAL ORREPRODUCED BYSYNTHESIS17 13,6
29.38 Provitamins andvitamins,naturalorreproduced bysynthesis (including
naturalconcentrates ),derivatives thereofusedprimarily asvitamins,and
intermixtures oftheforegoing ,whetherornotinanysolvent:
A.Provitamins ,unmixed ,whetherornotinaqueoussolution 14 7,1

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29.38 B.Vitamins ,unmixed ,whetherornotinaqueoussolution :
(continued ) I.Vitamins A 9 4,5
II.Vitamins Ba,B3,Be,B12andH 9 5,8
III.Vitamin B» 18 14,4
IV.Vitamin C 12 9,6
V.Othervitamins 14 9,1
C.Naturalconcentrates ofvitamins :
I.Naturalconcentrates ofvitamins A+D 9 5,6
II.Other 14 11,2
D.Intermixtures ,whetherornotinanysolvent;non-aqueous solutions
ofprovitamins orvitamins 18 11,7
29.39 Hormones ,naturalorreproduced bysynthesis ;derivatives thereof,used
primarily ashormones ;othersteroidsusedprimarily ashormones :
A.Adrenaline 17 13,6
B.Insulin 16 12,8
C.Pituitary (anterior )andsimilarhormones :
I.Gonadotrophic hormones 11 8,8
II.Other 15 12
D.Adrenal (cortex)hormones :
I.Cortisone andhydrocortisone ,andtheiracetates ;
prednisone and1,2-dehydro-hydrocortisone 11 8,8
II.Other 14 11,2
E.Otherhormones andothersteroids 14 11,2
29.40 Enzymes
XII.GLYCOSIDES ANDVEGETABLE ALKALOIDS ,NATURAL OR
REPRODUCED BYSYNTHESIS ,ANDTHEIRSALTS,ETHERS ,
ESTERS ANDOTHER DERIVATIVES13 10,4
29.41 Glycosides ,naturalorreproduced bysynthesis,andtheirsalts,ethers,
estersandotherderivatives :
A.Digitalis glycosides 12 9,6
B.Glycyrrhizic acidandglycyrrhizates 11 8,8
C.Rutinanditsderivatives 18 14,4
D.Other 14 11,2

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

1.1.73 OfficialJournaloftheEuropean Communities NoL1/155
CHAPTER 30
PHARMACEUTICAL PRODUCTS
Notes
1.ForthepurposesofheadingNo30.03,"medicaments "meansgoods(otherthanfoodsorbeverages suchas
dietetic,diabeticorfortifiedfoods,tonicbeverages ,spawater)notfallingwithinheadingNo30.02or30.04
whichareeither :
(a)Productscomprising twoormoreconstituents whichhavebeenmixedorcompounded togetherforthera­
peuticorprophylactic uses;or
(b)Unmixedproductssuitableforsuchusesputupinmeasured dosesorinformsorinpackingsofakind
soldbyretailfortherapeutic orprophylactic purposes .
Forthepurposesoftheseprovisions andofNote3(d)tothisChapter ,thefollowing aretobetreated :
(A)Asunmixedproducts :
(1)Unmixedproductsdissolved inwater;
(2)AllgoodsfallinginChapter28or29;and
(3)SimplevegetableextractsfallinginheadingNo13.03,merelystandardised ordissolvedinanysolvent;
(B)Asproductswhichhavebeenmixed:
(1)Colloidalsolutionsandsuspensions (otherthancolloidalsulphur);
(2)Vegetableextractsobtainedbythetreatment ofmixturesofvegetablematerials ;and
(3)Saltsandconcentrates obtainedbyevaporating naturalmineralwaters.
2.TheheadingsofthisChapterarctobetakennottoapplyto:
(a)Aqueousdistillatesandaqueoussolutionsofessentialoils,suitableformedicinal uses(headingNo33.05);
(b)Dentifrices ofallkinds,includingthosehavingtherapeutic orprophylactic properties ,whicharetobecon­
sideredasfallingwithinheadingNo33.06,or
(c)SoaporotherproductsofheadingNo34.01containing addedmedicaments .
3.HeadingNo30.05istobetakentoapply,andtoapplyonly,to:
(a)Sterilesurgicalcatgutandsimilarsterilesuturematerials ;
(b)Sterilelaminaria andsterilelaminariatents;
(c)Sterileabsorbable surgicalhaemostatics ;
(d)Opacifying preparations forX-rayexaminations anddiagnostic reagents (excludingthoseofheadingNo
30.02)designedtobeadministered tothepatient,beingunmixedproductsputupinmeasureddosesor
productsconsisting oftwoormoreproductswhichhavebeenmixedorcompounded togetherforsuchuses;
(e)Blood-grouping reagents ;
(f)Dentalcementsandotherdentalfillings;and
(g)First-aidboxesandkits.

NoL1/156 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
number Description autonomous
•/»conventional
•/o
1 2 3 4
30.01 Organo-therapeutic glandsorotherorgans,dried,whetherornot
powdered ;organo-therapeutic extractsofglandsorotherorgansorof
theirsecretions ;otheranimalsubstances prepared fortherapeutic or
prophylactic uses,notelsewhere specifiedorincluded :
A.Glandsorotherorgans,dried:
I.Powdered 10 8
II.Notpowdered 8 6,4
B.Other 11 8,8
30.02 Antisera ;microbial vaccines,toxins,microbial cultures (includingferments
butexcluding yeasts)andsimilarproducts :
A.Antisera andvaccines 15 9,6
B.Microbial cultures 17 13,6
C.Other 14 11,2
30.03 Medicaments (includingveterinary medicaments ):
A.Notputupinformsorinpackingsofakindsoldbyretail:
I.Containing iodineoriodinecompounds 29 20,3
II.Other:
a)Containing penicillin ,streptomycin ortheirderivatives :
1.Containing penicillinoritsderivatives 17 13,2
2.Other 17 11,2
b)Other 15 7,8
B.Putupinformsorinpackingsofakindsoldbyretail:
I.Containing iodineoriodinecompounds 34 23,8
II.Other:
a)Containing penicillin ,streptomycin ortheirderivatives 22 17,6
b)Other 20 10,4
30.04 Wadding ,gauze,bandages andsimilararticles (forexample,dressings,
adhesiveplasters,poultices),impregnated orcoatedwithpharmaceutical
substances orputupinretailpackingsformedicalorsurgicalpurposes ,
otherthangoodsspecifiedinNote3tothisChapter 17 11,2
30.05 Otherpharmaceutical goods 15 12

1.1.73 OfficialJournaloftheEuropean Communities NoL1/157
CHAPTER 31
FERTILISERS
Notes
1.HeadingNo31.02istobetakentoapply,andtoapplyonly,tothefollowinggoods,providedthattheyare
notputupintheformsorpackingsdescribed inheadingNo31.05:
(A)Goodswhichanswertooneorotherofthedescriptions givenbelow:
(1)Sodiumnitratecontaining notmorethan16-3%byweightofnitrogen ;
(2)Ammonium nitrate,whetherornotpure;
(3)Ammonium sulphonitrate ,whetherornotpure;
(4)Ammonium sulphate ,whetherornotpure;
(5)Calciumnitratecontaining notmorethan16%byweightofnitrogen ;
(6)Calciumnitrate-magnesium nitrate,whetherornotpure;
(7)Calciumcyanamide containing notmorethan25%byweightofnitrogen ,whetherornottreatedwith
oil;
(8)Urea,whetherornotpure.
(B)Fertilisers consisting ofanyofthegoodsdescribed in(A)above,butwithoutquantitative criteria,mixed
together .
(C)Fertilisersconsisting ofammonium chlorideorofanyofthegoodsdescribedin(A)or(B)above,butwithout
quantitative criteria,mixedwithchalk,gypsumorotherinorganicnon-fertilising substances .
(D)Liquidfertilisersconsisting ofthegoodsofsub-paragraphs 1(A)(2)or(8)above,orofmixturesofthose
goods,inanaqueousorliquidammoniasolution .
2.HeadingNo31.03istobetakentoapply,andtoapplyonly,tothefollowinggoods,providedthattheyarenot
putupintheformsorpackingsdescribed inheadingNo31.05:
(A)Goodswhichanswertooneorotherofthedescriptions givenbelow:
(1)Basicslag;
(2)Disintegrated (calcined )calciumphosphates (thermophosphates andfusedphosphates )andcalcined
naturalaluminium calciumphosphates ;
(3)Superphosphates (single,doubleortriple);
(4)Calciumhydrogenphosphate containing notlessthan0.2%byweightoffluorine .
(B)Fertilisers consisting ofanyofthegoodsdescribed in(A)above,butwithoutquantitative criteria,mixed
together .
(C)Fertilisers consisting ofanyofthegoodsdescribedin(A)or(B)above,butwithoutquantitative criteria,
mixedwithchalk,gypsumorotherinorganicnon-fertilising substances .
3.HeadingNo31.04istobetakentoapply,andtoapplyonly,tothefollowing goods,providedthattheyare
notputupintheformsorpackingsdescribed inheadingNo31.05:
(A)Goodswhichanswertooneorotherofthedescriptions givenbelow:
(1)Crudenaturalpotassium salts(forexample ,carnallite ,kainiteandsylvinite );
(2)Crudepotassium saltsobtainedbythetreatment ofresiduesofbeetmolasses ;
(3)Potassium chloride,whetherornotpure,exceptasprovidedinNote6(c)below;
(4)Potassium sulphatecontaining notmorethan52%byweightofK90;
(5)Magnesium sulphate-potassium sulphatecontaining notmorethan30%byweightofK„0.

NoL1/158 1.1.73 OfficialJournaloftheEuropean Communities
(B)Fertilisers consisting ofanyofthegoodsdescribed in(A)above,butwithoutquantitative criteria,mixed
together .
4.Monoammonium anddiammonium orthophosphates ,whetherornotpure,andmixturesthereof,arctobe
classifiedinheadingNo31.05.
5.Forthepurposesofthequantitative criteriaspecifiedinNotes1(A),2(A)and3(A)above,thecalculation is
tobemadeonthedryanhydrous product .
6.ThisChapterdoesnotcover:
(a)AnimalbloodofheadingNo05.15;
(b)Separatechemically definedcompounds (otherthanthoseanswering tothedescriptions inNote1(A),
2(A),3(A)or4above);or
(c)Culturedpotassium chloridecrystals (otherthanopticalelements )weighingnotlessthan2,5geach,of
headingNo38.19;opticalelementsofpotassium chloride (headingNo90.01).
RateofDuty
Heading
number Description autonomous conventional
•/. °/o
1 2 3 4
31.01 Guanoandothernaturalanimalorvegetable fertilisers ,whetherornot
mixedtogether,butnotchemically treated Free Free
31.02 Mineralorchemicalfertilisers ,nitrogenous :
A.Naturalsodiumnitrate (a) Free Free
B.Ureacontaining morethan45%byweightofnitrogenonthedry
anhydrous product 16 12,8
C.Other 10 8
31.03 Mineralorchemicalfertilisers ,phosphatic :
A.Mentioned inNote2(A)tothisChapter :
I.Superphosphates 6 4,8
II.Other Free Free
B.Mentioned inNote2(B)or(C)tothisChapter 4 2,4
31.04Mineralorchemicalfertilisers ,potassici
A.Mentioned inNote3(A)tothisChapter Free Free
B.Mentioned inNote3(B)tothisChapter 3 2,4
31.05 Otherfertilisers ;goodsofthepresentChapterintablets,lozengesand
similarpreparedformsorinpackingsofagrossweightnotexceeding
10kg:
A.Otherfertilisers :
1.Containing thethreefertilising substances :nitrogen ,phosphorus
andpotassium 7 6,6
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.1.73 OfficialJournaloftheEuropean Communities NoL1/159
VoRateofDuty
Heading
number Description autonomous
»/»conventional
o/o
1 2 3 4
31.05 A.II.Containing thetwofertilising substances :nitrogenandphosphorus :
Ccontinued )a)Ammonium phosphates 7 6,6
b)Containing phosphates andnitrates 7 6,6
c)Other:
1.Withanitrogencontentexceeding 10°/»byweight 10 8
2.Other 7 4,8
III.Containing thetwofertilising substances :nitrogenandpotassium :
a)Naturalpotassicsodiumnitrate,consisting ofanaturalmixture
ofsodiumnitrateandpotassium nitrate (theproportion ofthe
latterelementmaybeashighas44°/o),ofatotalnitrogen
contentnotexceeding 16.3%byweight (a) 10 Free
b)Other:
1.Withanitrogencontentexceeding 10%byweight 10 8
2.Other 7 4,8
IV.Other:
a)Withanitrogencontentexceeding 10°/obyweight 10 8
b)Other 4 3,2
B.GoodsofthepresentChapterintablets,lozengesandsimilarprepared
formsorinpackingsofagrossweightnotexceeding 10kg 11 8,8
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL1/160 OfficialJournaloftheEuropean Communities 1.1.73
CHAPTER 32
TANNING ANDDYEINGEXTRACTS ;TANNINS ANDTHEIRDERIVATIVES ;DYES,COLOURS ,
PAINTSANDVARNISHES ;PUTTY,FILLERS ANDSTOPPINGS ;INKS
Notes
1.ThisChapterdoesnotcover:
(a)Separatechemically definedelementsandcompounds (exceptthosefallingwithinheadingNo32.04or
32.05,inorganicproductsofakindusedasluminophores (headingNo32.07),andalsodyesorothercolouring
matterinformsorpackingsofakindsoldbyretailfallingwithinheadingNo32.09);or
(b)Tannatesandothertanningderivatives ofproductsfallingwithinheadingsNos29.38to29.42,29.44or
35.01to35.04.
2.HeadingNo32.05istobetakentoincludemixturesofstabiliseddiazonium saltsandcouplingcompounds for
theproduction ofinsolubleazoicdyestuffsonthefibre.
3.HeadingsNos32.05,32.06and32.07aretobetakentoapplyalsotopreparations basedon,respectively ,
syntheticorganicdyestuffs (includingpigmentdyestuffs),colourlakesandothercolouringmatter,ofakind
usedforcolouring inthemassartificialplastics,rubberorsimilarmaterialsorasingredients inpreparations
forprintingtextiles.Theheadingsarenottobeapplied,however,topreparedpigmentsfallingwithinheading
No32.09.
4.HeadingNo32.09istobetakentoincludesolutions (otherthancollodions )consisting ofanyoftheproducts
specifiedinheadingsNos39.01to39.06involatileorganicsolventsif,andonlyif,theweightofthesolvent
exceeds50%oftheweightofthesolution .
5.Theexpression "colouringmatter"inthisChapterdoesnotincludeproductsofakindusedasextendersinoil
paints,whetherornottheyarealsosuitableforcolouring distempers .
6.Theexpression "stampingfoils"inheadingNo32.09istobetakentoapplyonlytoproductsofakindusedfor
printing ,forexample ,bookcoversorhatbands,andconsisting of:
(a)Thinsheetscomposed ofmetallicpowder (includingpowderofpreciousmetal),orpigment,agglomerated
withglue,gelatinorotherbinder;or
(b)Metal(forexample ,goldoraluminium )orpigment,depositedonpaper,artificialplasticmaterialorother
support .
Heading
number DescriptionRateofDuty
autonomous
•/.conventional
•/«
1 2 3 4
32.01 Tanningextractsofvegetableorigin:
A.Ofwattle (mimosa ) 10 9
B.Ofquebracho Free Free
C.Ofsumach ,ofvallonia,ofoakorofchestnut 9—
D.Other 9 8(a)
(a)Dutyratereducedto4%inrespectofeucalyptus tanningextracts,withinthelimitsofanannualtariffquotaof250metrictonstobegrantedbythe
competent authorities oftheE.C.

1.1.73 OfficialJournaloftheEuropean Communities NoL.1/161
RateofDuty
Heading
number Description autonomous
•/»conventional
%
1 2 3 4
32.02 Tannins (tannicacids),includingwater-extracted gall-nuttannin,andtheir
salts,ethers,estersandotherderivatives 10 8
32.03 Syntheticorganictanningsubstances ,andinorganic tanningsubstances ;
tanningpreparations ,whetherornotcontaining naturaltanningma­
terials;enzymatic preparations forpre-tanning (forexample,ofenzymatic ,
pancreatic orbacterialorigin) 10 8
32.04 Colouring matterofvegetableorigin(includingdyewoodextractandother
vegetabledyeingextracts,butexcluding indigo)orofanimalorigin:
A.Colouring matterofvegetableorigin:
I.Blackcutch(acaciacatechu ) Free Free
II.ExtractsofPersianberriesandofmadder ;woad 6 4,8
III.Litmus 3 2,4
IV.Other 9 5,6
B.Colouring matterofanimalorigin 10 8
32.05 Syntheticorganicdyestuffs (includingpigmentdyestuffs);syntheticorganic
productsofakindusedasluminophores ;productsofthekindknownas
opticalbleachingagents,substantive tothefibre;naturalindigo:
A.Synthetic organicdyestuffs 17 10
B.Preparations mentioned inNote3tothisChapter 20 14
C.Syntheticorganicproductsofakindusedasluminophores 19 16,8
D.Productsofthekindknownasopticalbleaching agents,substantive
tothefibre 17 9,5
E.Naturalindigo 9 8,4
32.06 Colourlakes 16 14
32.07 Othercolouringmatter;inorganicproductsofakindusedasluminophores :
A.Othercolouringmatter:
I.Mineralblacks,notelsewhere specifiedorincluded 9 7,2
II.SolubleVandykebrownandsimilarproducts 9 7,2
III.Pigmentswithabasisofzincsulphide (lithopone andthelike).... 12 9,6
IV.Pigmentswithabasisoftitaniumoxide 15 9,6
V.Pigmentswithabasisoflead,barium,zincorstrontium chromâtes :
a)Molybdenum red 11 8,8
b)Other 17 13,6
VI.Other:
a)Magnetite Free 7
b)Other 14 11,2

NoL1/162 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
number Description autonomous
•/»conventional
•lo
1 2 3 4
32.07 B.Preparations mentioned inNote3tothisChapter 16 12,8
(continued )C.Inorganicproductsofakindusedasluminophores 12 8
32.08 Preparedpigments ,preparedopacifiers andpreparedcolours,vitrifiable
enamelsandglazes,liquidlustresandsimilarproducts,ofthekindused
intheceramic,enamelling andglassindustries ;engobes (slips);glassfrit
andotherglass,intheformofpowder,granulesorflakes:
A.Preparedpigments ,preparedopacifiers andpreparedcolours 15 12
B.Vitrifiable enamelsandglazes 16 10,4
C.Liquidlustresandsimilarproducts ;engobes (slips) 13 8
D.Glassfritandotherglass,intheformofpowder,granulesorflakes.... 8 4,8
32.09 Varnishes andlacquers ;distempers ;preparedwaterpigmentsofthekind
usedforfinishingleather;paintsandenamels ;pigments inlinseedoil,
whitespirit,spiritsofturpentine ,varnishorotherpaintorenamelmedia;
stamping foils;dyesorothercolouring matterinformsorpackingsof
akindsoldbyretail:
A.Varnishes andlacquers ;distempers ;preparedwaterpigments ofthe
kindusedforfinishingleather;paintsandenamels ;pigmentsinlinseed
oil,whitespirit,spiritsofturpentine ,varnishorotherpaintorenamel
media:
1.Pearlessence 16 12,8
II.Other 19 12
B.Stamping foils 17 11,2
C.Dyesorothercolouring matterinformsorpackingsofakindsold
byretail 16 12,8
32.10 Artists',students'andsignboard painters'colours,modifying tints,amuse­
mentcoloursandthelike,intablets,tubes,jars,bottles,pansorin
similarformsorpackings,including suchcoloursinsetsoroutfits,with
orwithoutbrushes,palettesorotheraccessories 22 14,4
32.11 Prepareddriers 17 11,2
32.12 Glaziers'putty;graftingputty;painters'fillings;non-refractory surfacing
preparations ;stopping ,sealingandsimilarmastics,including resinmastics
andcements 11 7,2
32.13 Writingink,printinginkandotherinks:
A.Writingordrawingink 15 12
B.Printingink 18 11,2
C.Otherinks 16 12,8

1.1.73 OfficialJournaloftheEuropean Communities NoL1/163
CHAPTER 33
ESSENTIAL OILSANDRESINOIDS ;PERFUMERY ,COSMETICS ANDTOILETPREPARATIONS
Notes
1.ThisChapterdoesnotcover:
(a)Compound alcoholicpreparations (knownas"concentrated extracts"),forthemanufacture ofbeverages ,
ofheadingNo22.09;
(b)SoapandotherproductsfallingwithinheadingNo34.01;or
(c)Spiritsofturpentine orotherproductsfallingwithinheadingNo38.07.
2.HeadingNo33.06istobetakentoapply,interaliato:
(a)Preparedroomdeodorisers ,whetherornotperfumed ;
(b)Products ,whetherornotmixed(otherthanthoseofheadingNo33.05),suitableforuseasperfumery ,
cosmetics ,ortoiletpreparations orasroomdeodorisers ,putupinpackingsofakindsoldbyretailforsuch
use.
RateofDuty
Heading
number Description autonomous
°/oconventional
°/o
1 2 3 4
33.01 Essentialoils(terpeneless ornot);concretesandabsolutes ;resinoids :
A.Essentialoils,notterpeneless :
I.Ofcitrusfruit 12 11
II.Other:
a)Geranium ,clove,niaouliandylang-ylang oils 5 3,2
b)Other Free (a)
B.Essentialoils,terpeneless :
I.Ofcitrusfruit 12 12
II.Other 10 6,4
C.Resinoids 7 5,6
33.02 Terpenicby-products ofthedeterpenation ofessentialoils 10 6,4
33.03 Concentrates ofessentialoilsinfats,infixedoils,orinwaxesorthe
like,obtainedbycoldabsorption orbymaceration 9 7,2
33.04 Mixtures oftwoormoreodoriferous substances (naturalorartificial),
andmixtures (includingalcoholicsolutions )withabasisofoneormore
ofthesesubstances ,ofakindusedasrawmaterials intheperfumery ,
food,drinkorotherindustries 10 8
(a)SeeAnnex.

NoL1/164 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
number Description autonomous
Voconventional
%
t 2 3 4
33.05 Aqueousdistillatesandaqueoussolutionsofessentialoils,including such
products suitableformedicinal uses 12 9,6
33.06 Perfumery ,cosmeticsandtoiletpreparations :
A.Shavingcreams
B.Other20
1812,8
11,2

1.1.73 OfficialJournaloftheEuropean Communities NoL1/165
CHAPTER 34
SOAP,ORGANIC SURFACE-ACTIVE AGENTS ,WASHING PREPARATIONS ,
LUBRICATING PREPARATIONS ,ARTIFICIAL WAXES,PREPARED WAXES,POLISHING
ANDSCOURING PREPARATIONS ,CANDLES ANDSIMILAR ARTICLES ,MODELLING PASTES
AND"DENTAL WAXES"
Notes
1.ThisChapterdoesnotcover:
(a)Separatechemically definedcompounds ;or
(b)Dentifrices ,shavingcreamsorshampooscontaining soapororganicsurface-active agents(headingNo33.06)
2.ForthepurposesofheadingNo34.01,theexpression "soap"istobetakentoapplyonlytosoapsolublein
water.SoapandotherproductsfallingwithinheadingNo34.01maycontainaddedsubstances (forexample,
disinfectants ,abrasivepowders ,fillersormedicaments ).Productscontaining abrasivepowdersremainclassi­
fiedinheadingNo34.01onlyifintheformofbars,cakesormouldedpiecesorshapes.Inotherformstheyare
tobeclassifiedinheadingNo34.05as"scouringpowdersandsimilarpreparations ".
3.ThereferenceinheadingNo34.03topetroleum oilsandoilsobtainedfrombituminous mineralsistobetaken
toapplytotheproductsdefinedinNote3ofChapter27.
4.InheadingNo34.04theexpression "preparedwaxes,notemulsified orcontaining solvents"istobetakento
applyonlyto:
(A)Mixturesofanimalwaxes,mixturesofvegetablewaxesormixturesofartificialwaxes;
(B)Mixturesofdifferentclassesofwaxes(animal,vegetable ,mineralorartificial );and
(C)Mixturesofwaxyconsistency notemulsified orcontaining solvents ,withabasisofoneormorewaxes,
andcontaining fats,resins,mineralsubstances orothermaterials .
Theheadingistobetakennottoapplyto:
(a)WaxesfallingwithinheadingNo27.13;or
(b)Separateanimalwaxesandseparatevegetablewaxes,merelycoloured .
Heading
number DescriptionRateofDuty
autonomous
Voconventional
•/»
1 2 3 4
34.01 Soap;organicsurface-active productsandpreparations foruseassoap,
intheformofbars,cakesormouldedpiecesorshapes,whetherornot
combinedwithsoap 19 12
34.02 Organicsurface-active agents;surface-active preparations andwashing
preparations ,whetherornotcontaining soap 17 12

NoL1/166 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
number Description autonomous conventional
«/» •/«
1 2 3 4
34.03 Lubricating preparations ,andpreparations ofakindusedforoilor
greasetreatment oftextiles,leatherorothermaterials ,butnotincluding
preparations containing 70°/oormorebyweightofpetroleum oilsorof
oilsobtained frombituminous minerals :
A.Containing petroleum oilsoroilsobtainedfrombituminous minerals .. 10 6,4
B.Other 10 6,4
34.04 Artificial waxes (including water-soluble waxes);prepared waxes,not
emulsified orcontaining solvents 12 8
34.05 Polishesandcreams,forfootwear ,furnitureorfloors,metalpolishes,
scouringpowdersandsimilarpreparations ,butexcludingpreparedwaxes
fallingwithinheadingNo34.04 15 9,6
34.06 Candles,tapers,night-lights andthelike 16 12,8
34.07 Modelling pastes(including thoseputupforchildren's amusement and
assortedmodelling pastes);preparations ofakindknownas'dentalwax'
oras'dentalimpression compounds ',inplates,horseshoe shapes,sticks
andsimilarforms 16 10,4

1.1.73 OfficialJournaloftheEuropean Communities NoL1/167
CHAPTER 35
ALBUMINOIDAL SUBSTANCES ;GLUES
Notes
1.ThisChapterdoesnotcover:
(a)Proteinsubstances putupasmedicaments (headingNo30.03);or
(b)Gelatinpostcards andotherproductsoftheprintingindustry (Chapter49).
2.ForthepurposesofheadingNo35.05,theterm"dextrins"istobetakentoapplytostarchdegradation products
withareducingsugarcontent,expressed asdextroseonthedrysubstance ,notexceeding 10%.Suchproducts
withareducingsugarcontentexceeding 10%fallinheadingNo17.02.
Heading
number DescriptionRateofDuty
autonomous
»/»conventional
°/o
1 2 3 4
35.01 Casein,caseinates andothercaseinderivatives ;caseinglues:
A.Casein :
I.Forthemanufacture ofregenerated textilefibres(a) 2 2
II.Forindustrial usesotherthanthemanufacture offoodstuffs or
fodder (a) 6 5
III.Other 14—
B.Caseinglues 13 —
C.Other 10 10
35.02 Albumins ,albuminates andotheralbuminderivatives :
A.Albumins :
I.Unfit,ortoberenderedunfit,forhumanconsumption (b) Free Free
II.Other:
a)Ovalbumin andlactalbumin :
1.Dried (forexample,insheets,scales,flakes,powder ) 10(c)-
2.Other 10(c)—
b)Other 10 —
B.Albuminates andotheralbumin derivatives 12 12
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Entryunderthissubheading ofalbumins toberenderedunfitforhumanconsumption issubjecttoconditions tobedetermined bythecom­
petentauthorities .
(c)Theadvaloremdutyissubstituted byaspecifictaxestablished inaccordance withtheprovisions ofRegulation No170/67/CEEoftheCouncil ,

NoL1/168 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
number Description autonomous
»/aconventional
»/»
1 2 3 4
35.03 Gelatin (including gelatininrectangles ,whetherornotcoloured or
surface-worked )andgelatinderivatives ;gluesderivedfrombones,hides,
nerves,tendonsorfromsimilarproducts ,andfishglues;isinglass :
A.Isinglass 10 8
B.Other 15 12
35.04 Peptonesandotherproteinsubstances andtheirderivatives ;hidepowder,
whetherornotchromed 12 8
35.05 Dextrinsanddextringlues;solubleorroastedstarches ;starchglues:
A.Dextrins ;solubleorroastedstarches 23,9
+vc14
+vc
B.Gluesmadefromdextrinorfromstarch,containing byweightof
thosematerials :
I.Lessthan25% 16,3
+vc13+vc
withamax.
of18
II.25%ormorebutlessthan55% 16,3
+vc13+vc
withamax.
of18
III.55%ormorebutlessthan80% 16,3
+vc13+vc
withamax.
of18
IV.80%ormore16,3
+vc13+vc
withamax.
of18
35.06 Preparedgluesnotelsewhere specifiedorincluded ;productssuitablefor
useasgluesputupforsalebyretailasgluesinpackagesnotexceeding a
netweightof1kg:
A.Preparedgluesnotelsewherespecifiedorincluded :
I.Vegetable glues:
a)Obtained fromnaturalgums 11 8,8
b)Other 19 15,2
II.Otherglues 16 12,8
B.Productssuitableforuseasgluesputupforsalebyretailasglues
inpackagesnotexceeding anetweightof1kg 19 15,2

1.1.73 OfficialJournaloftheEuropean Communities NoL1/169
CHAPTER 36
EXPLOSIVES ;PYROTECHNIC PRODUCTS ;MATCHES ,PYROPHORIC ALLOYS ;
CERTAIN COMBUSTIBLE PREPARATIONS
Notes
1.ThisChapterdoesnotcoverseparatechemically definedcompounds otherthanthosedescribedinNote2(a)
or(b)below.
2.HeadingNo36.08istobetakentoapplyonlyto:
(a)Metaldehyde ,hexamethylenetetramine andsimilarsubstances ,putupinforms(forexample,tablets,sticks
orsimilarforms)foruseasfuels;fuelswithabasisofalcohol,andsimilarpreparedfuels,insolidorsemi­
solidform;
(b)Liquidfuels(forexample ,petrol)ofakindusedinmechanical lighters,incontainers ofacapacitynot
exceeding 300cm3;and
(c)Resintorches,firelighters andthelike.
RateofDuty
Heading
numberDescription autonomous
°/oconventional
•/o
1 2 3 4
36.01 Propellent powders :
A.Blackpowder (gunpowder )
B.Other8
116,4
8,8
36.02 Preparedexplosives ,otherthanpropellent powders 16 12,8
36.03 Mining,blastingandsafetyfuses 15 9,6
36.04 Percussion anddetonating caps;igniters;detonators 24 19,2
36.05 Pyrotechnic articles (forexample,fireworks ,railwayfogsignals,amorces,
rainrockets):
A.Amorcesinstripsorrollsforlighters,miners'lampsandthelike
B.Other13
1810,4
11,2
36.06 Matches (excluding Bengalmatches ) 14 11,2
36.07 Ferro-cerium andotherpyrophoric alloysinallforms 15 9,6
36.08 Othercombustible preparations andproducts 19 15,2

NoL1/170 OfficialJournaloftheEuropean Communities 1.1.73
CHAPTER 37
PHOTOGRAPHIC ANDCINEMATOGRAPHIC GOODS
Notes
1.ThisChapterdoesnotcoverwasteorscrapmaterials .
2.HeadingNo37.08istobetakentoapplyonlyto:
(a)Chemicalproductsmixedorcompounded forphotographic uses(forexample ,sensitisedemulsions ,developers
andfixers);and
(b)Unmixedsubstances suitableforsuchusesandputupinmeasuredportionsorputupforsalebyretailin
aformreadyforuse.
Theheadingdoesnotapplytophotographic pastesorgums,varnishesorsimilarproducts .
Additional Notes
1.Inthecaseofsoundfilmsimportedintwobands(thebandbearingonlytheimagesandthebandusedfor
recordingthesound),eachbandistobeclassifiedinitsappropriate heading .
2.Theexpression "newsreels"(subheading 37.07BI)shallbetakentoapplytofilmsofalengthoflessthan330m,
anddepictingcurrenteventsofapolitical ,sporting ,military,scientific,literary,folkloric ,touristic ,society
etc.,nature .
RateofDuty
Heading
numberDescription autonomous conventional
% •/o
1 2 3 4
37.01 Photographic platesandfilmintheflat,sensitised ,unexposed ,ofany
materialotherthanpaper,paperboard orcloth 21 13,6
37.02 Filminrolls,sensitised ,unexposed ,perforated ornot 20 12,8
37.03 Sensitised paper,paperboard andcloth,unexposed orexposedbutnot
developed 23 14,4
37.04 Sensitised platesandfilm,exposedbutnotdeveloped ,negativeorpositive :
A.Cinematograph film:
I.Negatives ;intermediate positives Free Free
II.Otherpositives 2,35UAper
100metres1,52UAper
100metres
B.Other Free Free
37.05 Plates,unperforated filmandperforated film(otherthancinematograph
film),exposedanddeveloped ,negativeorpositive:
A.Microfilm 5 4
B.Other 12 8

1.1.73 OfficialJournaloftheEuropean Communities NoL1/171
RateofDuty
Heading
numberDescription autonomous conventional
% %
1 2 3 4
37.06 Cinematograph film,exposedanddeveloped ,consisting onlyofsound
track,negativeorpositive Free (a)
37.07 Othercinematograph film,exposedanddeveloped ,whetherornot
incorporating soundtrack,negativeorpositive :
A.Negatives ;intermediate positives Free Free
B.Otherpositives :
I.Newsreels
II.Other,ofawidthof:2,25UAper
100metres1,57UAper
100metres
a)Lessthan10mm 0,50UAper
100metres0,32UAper
100metres
b)10mmormore,butlessthan34mm 3,50UAper
100metres2,80UAper
100metres
c)34mmormore,butlessthan54mm 5UAper
100metres3,20UAper
100metres
d)54mmormore 5UAper
100metres4UAper
100metres
37.08 Chemical productsandflashlightmaterials ,ofakindandinaform
suitableforuseinphotography 15 9,6
(a)SeeAnnexII.

NoL1/172 OfficialJournaloftheEuropean Communities 1.1.73
CHAPTER 38
MISCELLANEOUS CHEMICAL PRODUCTS
Notes
1.ThisChapterdoesnotcover:
(a)Separatechemically definedelementsorcompounds withtheexception ofthefollowing :
(!)Artificialgraphite (headingNo38.01);
(2)Disinfectants ,insecticides ,fungicides ,weed-killers ,anti-sprouting products ,ratpoisonsandsimilar
productsputupasdescribed inheadingNo38.11;
(3)Productsputupaschargesforfire-extinguishers orputupinfire-extinguishing grenades (heading
No38.17);
(4)ProductsspecifiedinNote2(a),2(c),2(d)or2(f)below.
(b)Mixturesofchemicals andfoodstuffs ofakindusedinthepreparation ofhumanfoodstuffs (generally ,
headingNo21.07).
(c)Medicaments (headingNo30.03).
2.HeadingNo38.19istobetakentoincludethefollowinggoodswhicharetobetakennottofallwithinany
otherheadingoftheTariff:
(a)Culturedcrystals (otherthanopticalelements )weighingnotlessthan2,5geach,ofmagnesium oxideor
ofthehalidesofthealkaliorofthealkaline-earth metals;
(b)Fuseloil;
(c)Inkremoversputupinpackingsforsalebyretail;
(d)Stencilcorrectors putupinpackingsforsalebyretail;
(e)Ceramicfiringtesters,fusible(forexample,Segercones);
(f)Plastersspeciallypreparedforuseindentistry ;and
(g)Chemical elementsofChapter28(forexample ,siliconandselenium )dopedforuseinelectronics ,inthe
formofdiscs,wafersorsimilarforms,polishedornot,whetherornotcoatedwithauniformepitaxiallayer.
RateofDuty
Heading
numberDescription autonomous
'Uconventional
•/o
1 2 3 4
38.01 Artificialgraphite;colloidalgraphite,otherthansuspensions inoil:
A.Artificialgraphite :
I.Inimmediate packingsofanetcapacityof1kgorless
II.Other
B.Naturalorartificialcolloidalgraphite10
6
96,4
4,6
5,6
38.02 Animalblack(forexample,boneblackandivoryblack),including spent
animalblack 7 5,6

1.1.73 OfficialJournaloftheEuropean Communities NoL1/173
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
38.03 Activated carbon (decolourising ,depolarising oradsorbent );activated
diatomite ,activated clay,activatedbauxiteandotheractivatednatural
mineralproducts :
A.Activated carbon 16 10,4
B.Other 14 8,8
38.04 Ammoniacal gasliquorsandsp'entoxideproduced incoalgas
purification4 3,2
38.05 Talloil:
A.Crude 4 Free
B.Other 7 5,6
38.06 Concentrated sulphitelye 9 7,2
38.07 Spiritsofturpentine (gum,woodandsulphate )andotherterpenicsolvents
produced bythedistillation orothertreatment ofconiferous woods;
crudedipentene ;sulphiteturpentine ;pineoil(excluding 'pineoils'not
richinterpineol):
A.Spiritsofturpentine5 4
B.Sulphateturpentine ;crudedipentene 7 4
C.Other 7 4,8
38.08 Rosinandresinacids,andderivatives thereofotherthanestergums
includedinheadingNo39.05;rosinspiritandrosinoils;
A.Rosin,including 'braisrésineux' 6 5
B.Rosinspiritsandrosinoils 7 4,8
C.Other 10 6,4
38.09 Woodtar;woodtaroils(otherthanthecomposite solventsandthinners
fallingwithinheadingNo38.18);woodcreosote;woodnaphtha;acetone
oil:
A.Woodtar 4 2,4
B.Woodnaphtha 16 12,8
C.Other 8 6,4
38.10 Vegetable pitchofallkinds;brewers'pitchandsimilarcompounds based
onrosinoronvegetable pitch;foundrycorebindersbasedonnatural
resinousproducts 8 6,4

NoL1/174 OfficialJournaloftheEuropean Communities 1.1.73
KateofDuty
Heading
numberDescription autonomous
°/oconventional
•/«
1 2 3 4
38.11 Disinfectants ,insecticides ,fungicides ,weed-killers ,anti-sprouting products ,
ratpoisonsandsimilarproducts ,putupinformsorpackingsforsaleby
retailoraspreparations orasarticles (forexample,sulphur-treated bands,
wicksandcandles,fly-papers ):
A.Sulphurputupinformsforsalebyretailorinimmediate packings
ofanetcapacityof1kgorless9 7,2
B.Preparations basedoncoppercompounds8 6,4
C.Other 15 9,6
38.12 Preparedglazings,prepareddressingsandpreparedmordants ,ofakind
usedinthetextile,paper,leatherorlikeindustries :
A.Preparedglazingsandprepareddressings :
I.Withabasisofamylaceous substances ,containing byweightof
thosesubstances :
a)Lessthan55% 18,8
+vc13+vc
withamax.
of20
b)55%ormorebutlessthan70% 18,8
+vc13+vc
withamax.
of20
c)70%ormorebutlessthan83% 18,8
+vc13-j-vc
withamax.
of20
d)83%ormore 18,8
+vc13+vc
withamax.
of20
II.Other 14 8,8
B.Prepared mordants 14 11,2
38.13 Picklingpreparations formetalsurfaces ;fluxesandotherauxiliary
preparations forsoldering ,brazingorwelding;soldering ,brazingor
weldingpowdersandpastesconsisting ofmetalandothermaterials ;
preparations ofakindusedascoresorcoatingsforweldingrodsand
electrodes :
A.Picklingpreparations formetalsurfaces ;soldering ,brazingorwelding
powdersandpastesconsisting ofmetalandothermaterials 14 11,2
B.Preparations ofakindusedascoresorcoatingsforweldingelectrodes
androds 9 5,6
C.Other 9.7,2

1.1.73 OfficialJournaloftheEuropean Communities NoL1/175
RateofDuty
Heading Description autonomous conventional
% %
1 2 3 4
38.14 Anti-knock preparations ,oxidation inhibitors ,guminhibitors ,viscosity
improvers ,anti-corrosive preparations andsimilarpreparedadditivesfor
mineraloils:
A.Anti-knock preparations basedontetraethyl-lead ('ethylfluid') 19 15,8
B.Other :
I.Forlubricants :
a)Containing petroleum oilsoroilsobtained frombituminous
minerals 13 8
b)Other 16 10,4
11.Anti-knock preparations basedontetramethyl-lead ,onethylmethyl­
leadoronmixturesoftetraethyl-lead andtetramethyl-lead 17 11,8
III.Other 17 11,2
38.15 Prepared rubberaccelerators 16 10,4
38.16 Preparedculturemediafordevelopment ofmicro-organisms 11 7,2
38.17 Preparations andchargesforfire-extinguishers ;chargedfire-extinguishing
grenades 15 12
38.18 Composite solventsandthinnersforvarnishesandsimilarproducts 18 11,2
38.19 Chemical productsandpreparations ofthechemicaloralliedindustries
(includingthoseconsisting ofmixturesofnaturalproducts),notelsewhere
specifiedorincluded ;residualproductsofthechemicaloralliedindustries,
notelsewhere specifiedorincluded :
A.Fuseloil;dippel'soil7 5,6
B.Naphthenic acids6 4
C."Water-insoluble saltsofnaphthenic acids;estersofnaphthenic acids....12 8
D.Petroleum sulphonates ,excluding petroleum sulphonafts ofalkali
metals,ofammonium orofethanolamines ;thiophenated sulphonic
acidsofoilsobtainedfrombituminous minerals ,andtheirsalts 14 8,8
F.Mixedalkylbenzenes andmixedalkylnaphthalenes13 10,4
F.Ionexchangers :
I.Basedonsulphonated carbon,orofnaturalmineralsubstances .... 9 7,2
II.Other 14 11,2
G.Catalysts 14 11,2
FI.Gettersforvacuumtubes 12 9,6
IJ.Non-agglomerated mixturesofmetalcarbides 12 8

NoL1/176 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription autonomous conventional
•/» «h
1 2 3 4
38.19 K.Refractory cements,mortarsandsimilarcompositions 4 3,2
(continued )L.Alkalineironoxideforthepurification ofgas
M.Carbonaceous pastesforelectrodes9
107,2
8
N.Accumulator compounds basedoncadmium oxideornickel
hydroxide 15 12
O.Carbon (otherthanthatfallingwithinsubheading 38.01Ainmetal­
graphiteorothercompounds ,intheformofsmallplates,barsorother
semi-manufactures 6 4,8
P.Preparations knownas'liquidsforhydraulictransmission '(forexample,
hydraulic brakefluids)notcontaining orcontaining lessthan70%
byweightofpetroleum oilsoroilsobtained frombituminous
minerals 18 12,8
Q.Foundrycorebindersbasedonsyntheticresins 18 12,8
R.Anti-rustpreparations containing aminesasactiveelements 18 12,8
S.ChemicalelementsreferredtoinNote2(g)tothisChapter 9 14,4
T.Other 18 14,4

1.1.73 OfficialJournaloftheEuropean Communities NoL1/177
SECTION VU
ARTIFICIAL RESINSANDPLASTIC MATERIALS ,CELLULOSE ESTERS
ANDETHERS ,ANDARTICLES THEREOF ;RUBBER ,
SYNTHETIC RUBBER ,FACTICE ,ANDARTICLES THEREOF
CHAPTER 39
ARTIFICIAL RESINSANDPLASTIC MATERIALS ,CELLULOSE ESTERSANDETHERS ;
ARTICLES THEREOF
Notes
1.ThisChapterdoesnotcover:
(a)Stamping foilsofheadingNo32.09;
(b)Artificialwaxes(headingNo34.04);
(c)Syntheticrubber,asdefinedforthepurposesofChapter40,orarticlesthereof;
(d)Saddleryorharness(headingNo42.01)ortravelgoods,handbagsorotherreceptacles fallingwithinheading
No42.02;
(e)Plaits,wickerwork orotherarticlesfallingwithinChapter46;
(f)GoodsfallingwithinSectionXI(textilesandtextilearticles);
(g)Footwear ,headgear ,umbrellas ,sunshades ,walking-sticks ,whips,riding-crops ,fansorpartsthereofor
otherarticlesfallingwithinSectionXII;
(h)ImitationjewelleryfallingwithinheadingNo71.16;
(ij)ArticlesfallingwithinSectionXVI(machinesandmechanical orelectricalappliances );
(k)PartsofaircraftorvehiclesfallingwithinSectionXVII;
(1)Opticalelementsofartificialplastics,spectacleframes,drawinginstruments orotherarticlesfallingwithin
Chapter90;
(m)ArticlesfallingwithinChapter91(forexample,clockorwatchcases);
(n)Musicalinstruments orpartsthereoforotherarticlesfallingwithinChapter92;
(o)FurnitureandotherarticlesofChapter94;
(p)BrushesorotherarticlesfallingwithinChapter96;
(q)ArticlesfallingwithinChapter97(forexample,toys,gamesandsportsrequisites );or
(r)Buttons,slidefasteners ,combs,mouthpieces orstemsforsmokingpipes,cigarette-holders orthelike,
partsofvacuumflasksorthelike,pens,propelling pencilsorotherarticlesfallingwithinChapter98.
2.HeadingsNos39.01and39.02aretobetakentoapplyonlytogoodsofakindproducedbychemicalsynthesis
answering tooneofthefollowingdescriptions :
(a)Artificialplasticsincluding artificialresins;
(b)Silicones ;
(c)Resols,liquidpolyisobutylene ,andsimilarartificialpolycondensation orpolymerisation products .

NoL1/178 OfficialJournaloftheEuropean Communities 1.1.73
3.HeadingsNos39.01to39.06aretobetakentoapplytomaterialsinthefollowingformsonly:
(a)Liquidorpasty(includingemulsions ,dispersions andsolutions );
(b)Blocks,lumps,powders (includingmouldingpowders),granules ,flakesandsimilarbulkforms;
(c)Monofilofwhichanycross-sectional dimension exceeds 1mm;seamlesstubes,rods,sticksandprofileshapes,
whetherornotsurface-worked butnototherwise worked ;
(d)Plates,sheets,film,foilandstrip(otherthanthatclassifiedinheadingNo51.02bytheapplication ofNote4
toChapter51),whetherornotprintedorotherwise surface-worked ,uncutorcutintorectangles butnot
furtherworked (evenif,whensocut,theybecomearticlesreadyforuse);
(e)Wasteandscrap.
Additional Note
Subheading 39.02C1istobetakentoincludepolyethylene slightlymodifiedbysmallquantities ofotherolefins.
RateofDuty
Heading
numberDescription autonomous
'Uconventional
•/.
1 2 3 4
39.01 Condensation ,polycondensation andpolyaddition products ,whetheror
notmodifiedorpolymerised ,andwhetherornotlinear(forexample,
pehnoplasts ,aminoplasts ,alkyds,polyallylesters,andotherunsaturated
polyesters ,silicones):
A.Ionexchangers 19 12
B.Adhesivestripsofawidthnotexceeding 10cm,thecoatingofwhich
consistsofunvulcanised naturalorsyntheticrubber 16 10,4
C.Other:
I.Phenoplasts :
a)Inoneoftheformsmentioned inNote3(a)and(b)tothis
Chapter 15 12
b)Inotherforms 17 12,8
II.Aminoplasts :
a)Inoneoftheformsmentioned inNote3(a)and(b)tothis
Chapter15 12
b)Inotherforms 17 13,6
III.Alkydsandotherpolyesters 20 16
IV.Polyamides 22 17,6,
V.Polyurethanes 22 17,6
VI.Silicones 20 17,6
VII.Other 20 14,4
39.02 Polymerisation andcopolymerisation products (forexample ,polyethylene ,
polytetrahaloethylenes ,polyisobutylene ,polystyrene ,polyvinyl chloride,
polyvinylacetate,polyvinylchloroacetate andotherpolyvinyl derivatives ,
polyacrylic andpolymethacrylic derivatives ,coumarone-indene resins):
A.Ionexchangers 22 14,4
B.Adhesivestripsofawidthnotexceeding 10cm,thecoatingofwhich
consistsofunvulcanised naturalorsyntheticrubber 16 10,4

1.1.73 OfficialJournaloftheEuropean Communities NoL1/179
Heading
numberDescriptionRateofDuty
autonomous
•/.conventional
'!>
1 2 3 4
39.02 C.Other:
(continued ) I.Polyethylene :
a)Inoneoftheformsmentioned inNote3(a)and(b)tothis
Chapter 20 16
b)Inotherforms 23 18,4
II.Polytetrahaloethylenes 23 14,4
III.Polysulphohaloethylenes 23 18,4
IV.Polypropylene 23 18,4
V.Polyisobutylene 23 18,4
VI.Polystyrene andcopolymers ofstyrene :
a)Inoneoftheformsmentioned inNote3(a)and(b)tothis
Chapter 20 16
b)Inotherforms 23 18,4
VII.Polyvinylchloride :
a)Inoneoftheformsmentioned inNote3(a)and(b)tothis
Chapter 20 16
b)Inotherforms 23 18,4
VIII.Polyvinylidene chloride ,copolymers ofvinylidene choloride with
vinylchloride 19 15,2
IX.Polyvinylacetate 19 12
X.Copolymers ofvinylchloridewithvinylacetate 21 16,8
XI.Polyvinylalcohols,acetalsandethers 21 13,6
XII.Acrylicpolymers ,methacrylic polymers andacrylo-methacrylic
copolymers 21 16,8
XIII.Coumarone resins,indeneresinsandcoumarone-indene resins 19 12
XIV.Otherpolymerisation orcopolymerisation products :
a)Inoneoftheformsmentioned inNote3(a)and(b)tothis
16,8 Chapter21
b)Inotherforms23 18,4
39.03 Regenerated cellulose ;cellulosenitrate,celluloseacetateandothercel­
luloseesters,celluloseethersandotherchemicalderivatives ofcellulose,
plasticised ornot(forexample,collodions ,celluloid);vulcanised fibre:
A.Adhesivestripsofawidthnotexceeding 10cm,thecoatingofwhich
consistsofunvulcanised naturalorsyntheticrubber 16 10,4
B.Other:
I.Regenerated cellulose :
a)Expanded ,foamorsponge 22 17,6
b)Other:
1.Sheets,filmorstrip,coiledornot,ofathickness ofless
than0.75mm 23 18,4
2.Other 19 12
c)Wasteandscrap J6 10,4

NoL1/180 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/«,
1 2 3 4
39.03 B.II.Cellulose nitrates :
Ccontinued ) a)Notplasticised :
i.Collodions andcelloidin 20 16
2.Other 12 9,6
b)Plasticised :
1.Withcamphororotherwise (forexample,celluloid):
aa)Filminrollsorinstrips,forcinematography or
photography 15 12
bb)Other 17 13,6
2.Wasteandscrap 14 11,2
III.Cellulose acetates :
a)Notplasticised 19 15,2
b)Plasticised :
1.Productsknownasmoulding powders 15 12
2.Filminrollsorinstrips,forcinematography or
photography 13 10,4
3.Sheets,filmorstrip,coiledornot,ofathickness ofless
than0.75mm 19 15,2
4.Other:
aa)Wasteandscrap 14 11,2
bb)Other 17 13,6
IV.Othercellulose esters:
a)Notplasticised 18 11,2
b)Plasticised :
1.Productsknownasmouldingpowders 15 9,6
2.Filminrollsorinstripsforcinematography or
photography 14 11,2
3.Sheets,filmorstrip,coiledornot,ofathickness ofless
than0.75mm 20 12,8
4.Other:
aa)Wasteandscrap14 8,8
bb)Other 18 11,2
V.Cellulose ethersandotherchemical derivatives ofcellulose :
a)Notplasticised :
1.Ethylcellulose 15 12
2.Other 19 15,2
b)Plasticised :
1.Wasteandscrap 16 12,8
2.Other:
aa)Ethylcellulose 16 12,8
bb)Other 20 16
VI.Vulcanised fibre 14 8,8

1.1.73 OfficialJournaloftheEuropean Communities NoL1/181
RateofDuty
Heading
numberDescription autonomous conventional
♦/« %
1 2 3 4
39.04 Hardened proteins (forexample,hardenedcaseinandhardenedgelatin).. 10 8
39.05 Naturalresinsmodifiedbyfusion(rungums);artificialresinsobtained
byesterification ofnaturalresinsorofresinicacids(estergums);chemical
derivatives ofnaturalrubber(forexample,chlorinated rubber,rubber
hydrochloride ,oxidisedrubber,cyclisedrubber):
A.Rungums 14 8,8
B.Other 17 11,2
39.06 Otherhighpolymers,artificialresinsandartificialplasticmaterials ,
includingalginicacid,itssaltsandesters;linoxyn:
A.Alginicacidanditssaltsandesters 11 7,2
B.Other 20 16
39.07 Articlesofmaterials ofthekindsdescribed inheadingsNos39.01to
39.06:
A.Ofregenerated cellulose 23 18,4
B.Ofvulcanised fibre 19 12
C.Ofhardenedproteins 18 11,2
D.Ofchemical derivatives ofrubber 17 11,2
E.Ofothermaterials :
I.Spools,reelsandsimilarsupportsforphotographic andcinemato­
graphicfilmorfortapes,filmsandthelikefallingwithinheading
No92.12 16 8
II.Other 22 17,6

1.1.73 NoL1/182 OfficialJournaloftheEuropean Communities
CHAPTER 40
RUBBER ,SYNTHETIC RUBBER ,FACTICE ,ANDARTICLES THEREOF
Notes
1.Exceptwherethecontextotherwiserequires,throughout theTarifftheexpression "rubber"meansthefollowing
products ,whetherornotvulcanised orhardened :naturalrubber,balata,gutta-percha andsimilarnatural
gums,syntheticrubber,andfacticederivedfromoils,andsuchsubstances reclaimed .
2.ThisChapterdoesnotcoverthefollowingproductsofrubberandtextiles,whichfallgenerallywithinSectionXI:
(a)Knittedorcrochetedfabricorarticlesthereof,elasticorrubberised (otherthantransmission ,conveyorand
elevatorbeltsorbelting,ofrubberised knittedorcrochetedfabric,ofheadingNo40.10);otherelasticfabric
orarticlesthereof ;
(b)Textilehosepiping andsimilartextiletubing,internallycoatedorlinedwithrubber (headingNo59.15);
(c)Woventextilefabrics(otherthanthegoodsofheadingNo40.10)impregnated ,coated,coveredorlaminated
withrubber :
—Weighingnotmorethan1,500g/m2;or
—Weighingmorethan1,500g/m2andcontaining morethaji50%byweightoftextilematerial ;
andarticlesofthosefabrics;
(d)Feltimpregnated orcoatedwithrubberandcontaining morethan50%byweightoftextilematerial ,and
articlesthereof;
(e)Bondedfibrefabricsandsimilarbondedyarnfabrics,impregnated orcoatedwithrubber,orinwhichrubber
formsthebondingsubstance ,irrespective oftheirweightpersquaremetre,andarticlesthereof;
(f)Fabricscomposed ofparalleltextileyarnsagglomerated withrubber,irrespective oftheirweightpersquare
metre,andarticlesthereof .
However ,plates,sheetsandstrip,ofexpandedfoamorspongerubber,combinedwithtextilefabric,andarticles
thereof,aretobeclassifiedinChapter40providedthatthetextilefabricispresentmerelyforreinforcing purposes .
3.Thefollowing arealsonotcoveredbythisChapter :
(a)Footwear orpartsthereoffallingwithinChapter64;
(b)Headgearorpartsthereof (includingbathingcaps)fallingwithinChapter65;
(c)Mechanical orelectricalappliances orpartsthereof (includingelectricalgoodsofallkinds),ofhardenedrub­
ber,fallingwithinSectionXVI;
(d)ArticlesfallingwithinChapter90,92,94or96;
(e)ArticlesfallingwithinChapter97(otherthansportsglovesandgoodsfallingwithinheadingNo40.11);or
(f)Buttons,combs,smokingpipestems,pensorotherarticlesfallingwithinChapter98.
4.InNote1tothisChapterandinheadingsNos40.02,40.05and40.06,theexpression "syntheticrubber"isto
betakentoapplyto:
(a)Unsaturated syntheticsubstances whichcanbeirreversibly transformed intonon-thermoplastic substances
byvulcanisation withsulphurandwhich,whensovulcanised aswellasmaybe(withouttheadditionof
anysubstances suchasplasticisers ,fillersorreinforcing agentsnotnecessaryforthecross-linking ),canpro­
ducesubstances which,atatemperature between18°and29°C,willnotbreakonbeingextendedtothree

1.1.73 OfficialJournaloftheEuropean Communities NoL1/183
timestheiroriginallengthandwillreturn,afterbeingextendedtotwicetheiroriginallength,withinaperiod
offiveminutes,toalengthnotgreaterthanoneandahalftimestheiroriginallength.
Suchsubstances includecis-polyisoprene (IR),polybutadiene (BR),polychlorobutadiene (CR),polybutadiene­
styrene(SBR),polychlorobutadiene-acrylonitrile (NCR),polybutadiene-acrylonitrile (NBR)andbutylrubber
(IIR);
(b)Thioplasts (TM);and
(c)Naturalrubbermodifiedbygraftingormixingwithartificialplasticmaterial,de-polymerised naturalrubber,
andmixturesofunsaturated syntheticsubstances withsaturatedsynthetichighpolymers ,providedthatall
theabovementioned productscomplywiththerequirements concerning vulcanisation ,elongation andrecov­
eryin(a)above.
5.HeadingsNos40.01and40.02aretobetakennottoapplyto:
(a)Naturalorsyntheticrubberlatex(includingpre-vulcanised rubberlatex)compounded withvulcanising
agentsoraccelerators ,fillersorreinforcing agents,plasticisers ,colouringmatter(otherthancolouringmatter
addedsolelyforthepurposeofidentification ),orwithanyothersubstance ;however ,latexmerelystabilised
orconcentrated ,andthermosensitive andelectro-positive latexaretobeclassifiedinheadingNo40.01or
40.02asthecasemaybe;
(b)Rubberwhichhasbeencompounded withcarbonblack(withorwithouttheadditionofmineraloil)orwith
silica(withorwithouttheadditionofmineraloil)beforecoagulation orwithanysubstance aftercoagu­
lation;or
(c)MixturesofanyoftheproductsspecifiedinNote1tothepresentChapter ,whetherornotcompounded
withanyothersubstance .
6.Threadwhollyofvulcanised rubber,ofanycross-section ofwhichanydimension exceeds5mm,istobeclassified
asstrip,rodorprofileshape,fallingwithinheadingNo40.08.
7.HeadingNo40.10istobetakentoincludetransmission ,conveyororelevatorbeltsorbeltingoftextilefabric
impregnated ,coated,coveredorlaminated withrubberormadefromtextileyarnorcordimpregnated or
coatedwithrubber .
8.ForthepurposeofheadingNo40.06,pre-vulcanised rubberlatexistobedeemedtobeunvulcanised rubberlatex.
ForthepurposesofheadingsNos40.07to40.14,balata,gutta-percha andsimilarnaturalgums,andfactice
derivedfromoils,andsuchsubstances reclaimed ,aretobedeemedtobevulcanised rubberwhetherornot
theyhavebeenvulcanised .
9.InheadingsNos40.05,40.08and40.15,theexpressions "plates","sheets"and"strip"aretobetakentoapply,
andtoapplyonly,toplates,sheetsandstrip,whetherornotprintedorotherwisesurface-worked butnotcut
toshapeorotherwiseworked,andrectangular articlescuttherefrom notfurtherworked .
InheadingNo40.08theexpressions "rods"and"profileshapes"andinheadingNo40.15theexpressions
"rods","profileshapes"and"tubes"aretobetakentoapply,andtoapplyonly,tosuchproducts ,whether
ornotcuttolengthorsurface-worked butnototherwiseworked .

NoL1/184 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription autonomous conventional
•/« •/o
1 2 3 4
I.RAWRUBBER
40.01 Naturalrubberlatex,whetherornotwithaddedsyntheticrubberlatex;
pre-vulcanised naturalrubberlatex;naturalrubber,balata,gutta-percha
andsimilarnaturalgums Free Free
40.02 Synthetic rubberlatex;pre-vulcanised syntheticrubberlatex;synthetic
rubber;facticederivedfromoils:
A.Facticederivedfromoils 10 4
B.Productsmodifiedbytheincorporation ofartificialplasticmaterials .. 10 5
C.Other Free Free
40.03 Reclaimed rubber 3 1
40.04 Wasteandparingsofunhardened rubber;scrapofunhardened rubber,fit
onlyfortherecoveryofrubber;powderobtainedfromwasteorscrapof
unhardened rubber
II.UNVULCANISED RUBBERFree Free
40.05 Plates,sheetsandstrip,ofunvulcanised naturalorsyntheticrubber,other
thansmokedsheetsandcrepesheetsofheadingNo40.01or40.02;
granulesofunvulcanised naturalorsyntheticrubbercompounded ready
forvulcanisation ;unvulcanised naturalorsyntheticrubber,compounded
beforeoraftercoagulation eitherwithcarbonblack(withorwithoutthe
additionofmineraloil)orwithsilica(withorwithouttheadditionof
mineraloil),inanyform,ofakindknownasmasterbatch :
A.Rubbercompounded withcarbonblackorwithsilica(masterbatch ).... 6,5 3
B.Granules ofnaturalorsynthetic rubbercompounded readyfor
vulcanisation 14 5,5
C.Other 10 4
40.06 Unvulcanised naturalorsyntheticrubber,includingrubberlatex,inother
formsorstates(forexample,rods,tubesandprofileshapes,solutionsand
dispersions );articlesofunvulcanised naturalorsyntheticrubber (for
example ,coatedorimpregnated textilethread;ringsanddiscs):
A.Solutions anddispersions 18 7
B.Other 14 5,5

1.1.73 OfficialJournaloftheEuropean Communities fNoL1/185
RateofDuty
Heading
numberDescription autonomous conventional
% •/«
1 2 3 4
III.ARTICLES OFUNHARDENED VULCANISED RUBBER
40.07 Vulcanised rubberthreadandcord,whetherornottextilecovered,and
textilethreadcoveredorimpregnated withvulcanised rubber:
A.Vulcanised rubberthreadandcord,whetherornottextilecovered .... 15 10
B.Textilethreadcoveredorimpregnated withvulcanised rubber 10 8
40.08 Plates,sheets,strip,rodsandprofileshapes,ofunhardened vulcanised
rubber :
A.Plates,sheetsandstrip:
I.Ofexpanded ,foamorspongerubber 18 9
II.Other 17 7
B.Rodsandprofileshapes 15 6
40.09 Pipingandtubing,ofunhardened vulcanised rubber 18 7
40.10 Transmission ,conveyor orelevatorbeltsorbelting,ofvulcanised
rubber 15 10
40.11 Rubbertyres,tyrecases,interchangeable tyretreads,innertubesandtyre
flaps,forwheelsofallkinds:
A.Solidorcushiontyresandinterchangeable tyretreads 19 7,5
B.Other 20 9
40.12 Hygienic andpharmaceutical articles (including teats),ofunhardened
vulcanised rubber,withorwithoutfittingsofhardenedrubber20 10
40.13 Articlesofapparelandclothingaccessories (including gloves),forall
purposes,ofunhardened vulcanised rubber:
A.Gloves,including mittens 20 8
B.Articlesofapparelandclothingaccessories 20 10
40.14 Otherarticlesofunhardened vulcanised rubber:
A.Ofexpanded ,foamorspongerubber 20 8
B.Other 15 6

NoL1/186 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription autonomous conventional
°/o %
t 2 3 4
IV.HARDENED RUBBER (EBONITE ANDVULCANITE );
ARTICLES MADETHEREOF
40.15 Hardened rubber (eboniteandvulcanite),inbulk,plates,sheets,strip,
rods,profileshapesortubes;scrap,wasteandpowder,ofhardened
rubber:
A.Inbulkorblocks,inplates,sheetsorstrip,inrods,profileshapesor
tubes 10 4
B.Scrap,wasteandpowder,ofhardened rubber Free Free
40.16 Articlesofhardenedrubber (eboniteandvulcanite ) 19 7,5

1.1.73 OfficialJournaloftheEuropean Communities NoL1/187
SECTION VIII
RAWHIDESANDSKINS,LEATHER ,FURSKINS
ANDARTICLES THEREOF ;SADDLERY ANDHARNESS ;TRAVEL GOODS ,
HANDBAGS ANDSIMILAR CONTAINERS ;ARTICLES OFGUT
(OTHERTHANSILK-WORM GUT)
CHAPTER 41
RAWHIDESANDSKINS (OTHERTHANFURSKINS )ANDLEATHER
Notes
1.ThisChapterdoesnotcover:
(a)Paringsorsimilarwaste,ofrawhidesorskins(headingNo05.05or05.06);
(b)Birdskinsorpartsofbirdskins ,withtheirfeathersordown,fallingwithinheadingNo05.07or67.01;or
(c)Hidesorskins,withthehairon,raw,tannedordressed (Chapter43);thefollowingare,however ,tobeclassi­
fiedinheadingNo41.01,namely,rawhidesorskinswiththehairon,ofbovinecattle(includingbuffalo),
ofequineanimals,ofsheepandlambs (exceptPersian,Astrakhan ,Caraculandsimilarlambs,Indian,
Chinese,Mongolian andTibetanlambs),ofgoatsandkids(exceptYemen,Mongolian andTibetangoats
andkids),ofswine(includingpeccary),ofreindeer ,ofchamois ,ofgazelle,ofdeer,ofelk,ofroebucksorofdogs.
2.Throughout theTarifftheexpression "composition leather"istobetakentomeanonlysubstances ofthekind
referredtoinheadingNo41.10.
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
41.01 Rawhidesandskins(fresh,salted,dried,pickledorlimed),whetheror
notsplit,includingsheepskins inthewool Free Free
41.02 Bovinecattleleather(includingbuffaloleather)andequineleather,except
leatherfallingwithinheadingNo41.06,41.07or41.08:
A.EastIndiakip,whole,whetherornottheheadsandlegshavebeen
removed ,weighingeachnotmorethan4.5kgnet,notfurtherprepared
thanvegetable tanned,whetherornothavingundergone further
preservative treatmentwithoil,butobviouslyunsuitable forimmediate
useinthemanufacture ofleatherarticles Free
B.Other 9 8
41.03 Sheepandlambskinleather,exceptleatherfallingwithinheadingNo
41.06,41.07or41.08:
A.OfIndiancross-bred sheepandgoats,notfurtherprepared than
vegetabletanned,whetherornothavingundergone furtherpreservative
treatment withoil,butobviously unsuitable forimmediate useinthe
manufacture ofleatherarticles Free Free
B.Other:
I.Notfurtherpreparedthantanned 6 3
II.Other 10 5

NoL1/188 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription autonomous conventional
•/o 'U
1 2 3 4
41.04 Goatandkidskinleather,exceptleatherfallingwithinheadingNo
41.06,41.07or41.08:
A.OfIndiangoatorkid,notfurtherpreparedthanvegetabletanned,
whetherornothavingundergone furtherpreservative treatment with
oil,butobviouslyunsuitable forimmediate useinthemanufacture of
leatherarticles Free Free
B.Other:
I.Notfurtherprepared thantanned7 3,5
II.Other 10 5
41.05 Otherkindsofleather,exceptleatherfallingwithinheadingNo41.06,
41.07or41.08:
A.Ofreptiles,notfurtherpreparedthanvegetable tanned,whetheror
nothavingundergone furtherpreservative treatment withoil,but
obviously unsuitable forimmediate useinthemanufacture ofleather
articlesFree Free
B.Other:
I.Notfurtherpreparedthantanned8 4
II.Other 9 4,5
41.06 Chamois-dressed leather 10 5
41.07 Parchment-dressed leather 10 5
41.08 Patentleatherandimitationpatentleather;metallised leather 12 5
41.09 Paringsandotherwaste,ofleatherorofcomposition orparchment­
dressedleather,notsuitableforthemanufacture ofarticlesofleather;
leatherdust,powderandflour Free Free
41.10 Composition leatherwithabasisofleatherorleatherfibre,inslabs,in
sheetsorinrolls 10 5

1.1.73 OfficialJournaloftheEuropean Communities NoL1/189
CHAPTER 42
ARTICLES OFLEATHER ;SADDLERY ANDHARNESS ;TRAVEL GOODS,HANDBAGS
ANDSIMILAR CONTAINERS ;ARTICLES OFANIMAL GUT(OTHERTHANSILK-WORM GUT)
Notes
1.ThisChapterdoesnotcover:
(a)Sterilesurgicalcatgutandsimilarsterilesuturematerials (headingNo30.05);
(b)Articlesofapparelandclothingaccessories (exceptgloves),linedwithfurskinorartificialfurortowhich
furskinorartificialfurisattachedontheoutsideexceptasmeretrimming (headingNo43.03or43.04);
(c)StringornetbagsofSectionXI;
(d)ArticlesfallingwithinChapter64;
(e)Headgear orpartsthereoffallingwithinChapter65;
(f)Whips,riding-crops orotherarticlesofheadingNo66.02;
(g)Strings,skinsfordrumsandthelike,andotherpartsofmusicalinstruments (headingNo92.09or92.10);
(h)Furnitureorpartsoffurniture (Chapter94);
(ij)ArticlesfallingwithinChapter97(forexample ,toys,gamesandsportsrequisites );or
(k)Buttons,studs,cuff-links ,press-fasteners ,includingsnap-fasteners andpress-studs ,andblanksandparts
ofsucharticles,fallingwithinheadingNo98.01orChapter71.
2.ForthepurposesofheadingNo42.03,theexpression "articlesofapparelandclothingaccessories "istobetaken
toapply,interalia,togloves(includingsportsgloves),apronsandotherprotective clothing,braces,belts,
bandoliers andwriststraps,includingwatchstraps.
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/«
1 2 3 4
42.01 Saddleryandharness,ofanymaterial (forexample,saddles,harness,
collars,traces,knee-pads andboots),foranykindofanimal 18 9
42.02 Travelgoods(forexample,trunks,suit-cases ,hat-boxes ,travelling-bags ,
rucksacks ),shopping-bags ,handbags ,satchels,brief-cases ,wallets,purses,
toilet-cases tool-cases ,tobacco-pouches ,sheaths,cases,boxes(forexample ,
forarms,musicalinstruments ,binoculars ,jewellery ,bottles,collars,
footwear ,brushes)andsimilarcontainers ,ofleatherorofcomposition
leather,ofvulcanised fibre,ofartificialplasticsheeting,ofpaperboard
oroftextilefabric:
A.Ofartificialplasticsheeting 21 15
B.Ofothermaterials 19 7,5

NoL1/190 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription autonomous conventional
•/· •/o
1 2 3 4
42.03 Articlesofapparelandclothingaccessories ,ofleatherorofcomposition
leather :
Λ.Articlesofapparel 20 8
B.Gloves,includingmittensandmitts:
I.Protective ,foralltrades 17 13
11.Special,forsports 19 11
III.Other 19 10,5
C.Otherclothingaccessories 19 7,5
42.04 Articlesofleatherorofcomposition leatherofakindusedinmachinery
ormechanical appliances orforindustrialpurposes :
A.Conveyor ortransmission beltsorbelting 10 5
B.Other 13 '8
42.05 Otherarticlesofleatherorofcomposition leather 17 7
42.06 Articlesmadefromgut(otherthansilk-worm gut),fromgoldbeater's
skin,frombladdersorfromtendons 8 6

1.1.73 OfficialJournaloftheEuropean Communities NoL1/191
CHAPTER 43
FURSKINS ANDARTIFICIAL FUR:MANUFACTURES THEREOF
Notes
1.Throughout theTariffreferences tofurskins ,otherthantorawfurskinsofheadingNo43.01,aretobetaken
toapplytohidesorskinsofallanimalswhichhavebeentannedordressedwiththehairon.
2.ThisChapterdoesnotcover:
(a)Birdskinsorpartsofbirdskins ,withtheirfeathersordown,fallingwithinheadingNo05.07or67.01;
(b)Rawhidesorskins,withthehairon,ofakindfallingwithinChapter41(seeNote1(c)tothatChapter );
(c)Glovesconsisting ofleatherandfurskinorofleatherandartificialfur(headingNo42.03);
(d)ArticlesfallingwithinChapter64;
(e)Headgear orpartsthereoffallingwithinChapter65;or
(f)ArticlesfallingwithinChapter97(forexample ,toys,gamesandsportsrequisites );.
3.ForthepurposesofheadingNo43.02,theexpression "plates,crossesandsimilarforms"meansfurskinsor
partsthereof(excluding"dropped"skins)sewntogetherinrectangles ,crossesortrapeziums ,withouttheaddition
ofothermaterials .Otherassembled skinsreadyforimmediate use(orrequiringonlycuttingtobecomeready
foruse),andskinsorpartsofskinssewntogetherintheformofgarmentsorpartsoraccessories ofgarments
orofotherarticlesfallwithinheadingNo43.03.
4.Articlesofapparelandclothingaccessories (exceptthoseexcludedbyNote2)linedwithfurskinorartificial
furortowhichfurskinorartificialfurisattachedontheoutsideexceptasmeretrimming aretobeclassified
underheadingNo43.03or43.04asthecasemaybe.
5.Throughout theTarifftheexpression "artificialfur"meansanyimitationoffurskinconsisting ofwool,hair
orotherfibresgummedorsewnontoleather,wovenfabricorothermaterials ,butdoesnotincludeimitation
furskinsobtainedbyweaving (headingNo58.04,forexample).
RateofDuty
Heading
numberDescription autonomous conventional
°/o %>
1 2 3 4
43.01 Rawfurskins Free Free
43.02 Furskins,tannedordressed,includingfurskinsassembled inplates,crosses
andsimilarforms;piecesorcuttings,offurskin,tannedordressed,
includingheads,paws,tailsandthelike(notbeingfabricated ):
A.Furskins ,tannedordressed,including furskinsassembled inplates,
crossesandsimilarforms 'J 4,5
3,5B.Piecesorcuttings,offurskin,tannedordressed,includingheads,paws,
tailsandthelike(notbeingfabricated ) Free

NoL1/192 OfficialJournaloftheEuropean Communities 1.1.73
•/. •/.RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
43.03 Articlesoffurskin :
A.Ofakindcommonly usedinmachinery orplant 18 7
B.Other 24 9,5
9 43.04 Artificial furandarticlesmadethereof 22

1.1.73 OfficialJournaloftheEuropean Communities NoL1/193
SECTION IX
WOODANDARTICLES OFWOOD ;WOODCHARCOAL ;CORKANDARTICLES OFCORK;
MANUFACTURES OFSTRAW,OFESPARTO ANDOFOTHERPLAITING MATERIALS ;
BASKETWARE ANDWICKERWORK
CHAPTER 44
WOODANDARTICLES OFWOOD ;WOODCHARCOAL
Notes
1.ThisChapterdoesnotcover:
(a)Woodofakindusedprimarilyinperfumery ,inpharmacy ,orforinsecticiclal ,fungicidal orsimilarpurposes
(headingNo12.07);
(b)Woodofakindusedprimarily indyeingorintanning (headingNo13.01);
(c)Activated charcoal (headingNo38.03);
(d!ArticlesfallingwithinChapter46;
(e)FootwearorpartsthereoffallingwithinChapter64;
(f)GoodsfallingwithinChapter66(forexample ,umbrellas andwalking-sticks andpartsthereof);
(g)GoodsfallingwithinheadingNo68.09;
(h)ImitationjewelleryfallingwithinheadingNo71.16;
(ij)GoodsfallingwithinSectionXVII(forexample ,wheelwrights 'wares);
(k)GoodsfallingwithinChapter91(forexample ,clocksandclockcases);
(!)Musicalinstruments orpartsthereof (Chapter92);
(m)Partsoffirearms (headingNo93.06);
(n)FurnitureorpartsthereoffallingwithinChapter94;
(o)ArticlesfallingwithinChapter97(forexample ,toys,gamesandsportsrequisites );or
(p)Smokingpipesorthelikeorpartsthereof,buttons,pencilsorotherarticlesfallingwithinChapter98.
2.InthisChapter,theexpression "improvedwood"meanswoodwhichhasbeensubjectedtochemicalorphysical
treatment (being,inthecaseoflayersbondedtogether,treatment inexcessofthatneededtoensureagood
bond),andwhichhastherebyacquiredincreaseddensityorhardnesstogetherwithimproved mechanical
strengthorresistancetochemicalorelectricalagencies .
3.HeadingsNos44.19to44.28aretobetakentoapplytoarticlesoftherespective descriptions ofplywood ,
cellularwood,"improved"woodorreconstituted woodastheyapplytosucharticlesofwood.
4.HeadingNo44.25shallbetakennottoapplytotoolsinwhichmetalpartsformtheblade,workingedge,
workingsurfaceorotherworkingpart.
Additional Note
ForthepurposesofheadingNo44.12,"woodflour'''meanswoodpowderofwhichnotmorethan8%byweight
isretainedbyasievewithanapertureof0.63mm.

NoL1/194 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription autonomous conventional
°/o °/o
1 2 3 4
44.01 Fuelwood,onlogs,inbillets,intwigsorinfaggots;woodwaste,including
sawdust Free Free
44.02 Woodcharcoal (including shellandnutcharcoal),agglomerated ornot.. 13 6,5
44.03 Woodintherough,whetherornotstrippedofitsbarkormerelyroughed
down:
A.Polesofconifcrous wood,injectedorotherwise impregnated toany
degree,notlessthan6mnormorethan18minlengthandwith
Λcircumference atthebuttendofmorethan45cmbutnotmorethan
90cm 8 3
B.Other Free Free
44.04 Wood,roughlysquaredorhalf-squared ,butnotfurthermanufactured ....Free Free
44.05 Woodsawnlengthwise ,slicedorpeeled,butnotfurtherprepared ,ofa
thicknessexceeding 5mm:
A.Smallboardsforthemanufacture ofpencils (a)Free Free
B.Coniferous wood,ofalengthof125cmorlessandofathickness of
lessthan12.5mm 13 10
G.Other Free Free
44.06 Woodpavingblocks6 3
44.07 Railwayortramwaysleepersofwood:
A.Injectedorotherwise impregnated toanydegree 10 5
B.Other ., 8 3
44.08 Rivenstavesofwood,notfurtherpreparedthansawnononeprincipal
surface;sawnstavesofwood,ofwhichatleastoneprincipalsurfacehas
beeicvlindrically sawn,notfurtherpreparedthansawn 7 3,5
44.09Hoopwood ;splitpoles;piles,picketsandstakesofwood,pointedbutnot
sawnlengthwise ;chipwood ;pulpwood inchipsorparticles ;wood
shavingsofakindsuitableforuseinthemanufacture ofvinegarorfor
theclarification ofliquids:
A.Pulpwood inchipsorparticles Free 4
B.Other 8 4
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.1.73 NoL1/195 OfficialJournaloftheEuropean Communities
RateofDuty
Heading
numberDescription autonomous conventional
% •/.
1 2 3 4
44.10 Woodensticks,roughlytrimmedbutnotturned,bentnorotherwise
worked,suitableforthemanufacture ofwalking-sticks ,whips,golfclub
shafts,umbrellahandles,toolhandlesorthelike 7 3
44.11 Drawnwood;matchsplints;woodenpegsorpinsforfootwear 9 6
44.12 Woodwoolandwoodflour 10 5
44.13 Wood(including blocks,stripsandfriezesforparquetorwoodblock
flooring,notassembled ),planed,tongued,grooved,rebated,chamfered ,
V-jointed ,centreV-jointed ,beaded,centre-beaded orthelike,butnot
furthermanufactured 10 5
44.14 Woodsawnlengthwise ,slicedorpeeledbutnotfurtherprepared ,ofa
thicknessnotexceeding 5mm;veneersheetsandsheetsforplywood,of
athicknessnotexceeding 5mm:
A.Smallboardsforthemanufacture ofpencils (a)Free 7
B.Other 10 7
44.15 Plywood ,blockboard ,laminboard ,battenboard andsimilarlaminated
woodproducts (including veneeredpanelsandsheets);inlaidwoodand
woodmarquetry15 13
44.16 Cellularwoodpanels,whetherornotfacedwithbasemetal10 5""
44.17 'Improved'wood,insheets,blocksorthelike10 4
44.18 Reconstituted wood,beingwoodshavings,woodchips,sawdust,wood
flourorotherligneouswasteagglomerated withnaturalorartificalresins
orotherorganicbindingsubstances ,insheets,blocksorthelike13 12
44.19 Woodenheadingsandmouldings ,including mouldedskirtingandother
moulded boards15 7,5
44.20 Woodenpictureframes,photograph frames,mirrorframesandthelike15 7,5
44.21 Completewoodenpackingcases,boxes,crates,drumsandsimilarpackings :
A.Whollyorpartlyofplywood ,blockboard ,laminboard ,battenboard or
similarlaminated woodproducts (includingveneeredwoodpanelsand
sheets) 17 12
B.Other 13 10
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.1.73 NoI1196 OfficialJournaloftheEuropean Communities
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
44.22 Casks,barrels,vats,tubs,bucketsandothercoopers'productsandparts
thereof,ofwood,otherthanstavesfallingwithinheadingNo44.08 14 5,5
44.23 Builders'carpentry andjoinery (including prefabricated andsectional
buildingsandassembled parquetflooringpanels):
■A.Shuttering forconcreteconstructional work 14 5,5
B-Other 14 7
44.24 Household utensilsofwood 15 7,5
44.25
iWoodentools,toolbodies,toolhandles,broomandbrushbodiesand
handles ;bootandshoelastsandtrees,ofwood:
A.Handiesforarticlesofcutlery,forksandspoons;brushbodies 16 6,5
i B.Other 12 6
44.26 Spools,cops,bobbins,sewingthreadreelsandthelike,ofturnedwood:
A.Reelsfo¡sewingthreadandthelike 9 3,5
B.Other 16 8
44.27 Standarvllamps,tablelampsandotherlightingfittings,ofwood;articles
offurniture ,ofwood,notfallingwithinChapter94;caskets,cigarette
boxes,trays,fruitbowls,ornaments andotherfancyarticles,ofwood;
casesforcutlery,fordrawinginstruments orforviolins,andsimilar
receptacles ,ofwood;articlesofwoodforpersonaluseoradornment ,of
akindformallycarriedinthepocket,inthehandbagorontheperson;
part?oftheforegoing articles,ofwood 18 7
44.28 Otherarticlesofwood:
!
A.Foundrymoulding patterns7 3,5
B.Blindrollers,whetherornotfittedwithsprings 14 6,5
C.Other 14 7

1.1.73 OfficialJournaloftheEuropean Communities NoL1/197
CHAPTER 45
CORKANDARTICLES OFCORK
Notes
1.ThisChapterdoesnotcover:
(a)FootwearorpartsoffootwearfallingwithinChapter64;
(b)Headgear orpartsofheadgearfallingwithinChapter65;or
(c)ArticlesfallingwithinChapter97(forexample,toys,gamesandsportsrequisites ).
2.NaturalcorkroughlysquaredordeprivedoftheouterbarkistobetakentofallwithinheadingNo45.02
andnotwithinheadingNo45.01.
RateofDuty
Heading
numberDescription autonomous conventional
•/. 'h
1 2 3 4
45.01 Naturalcork,unworked ,crushed,granulated orground;wastecork 7 3
45.02 Naturalcorkinblocks,plates,sheetsorstrips(including cubesorsquare
slabs,cuttosizeforcorksorstoppers ) 12 8
45.03 Articlesofnaturalcork 20 16
45.04 Agglomerated cork(beingcorkagglomerated withorwithoutabinding
substance )andarticlesofagglomerated cork:
A.Discsforthemanufacture ofcrowncorks(a) 11 16
B.Other 20 16
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL1/198 OfficialJournaloftheEuropean Communities 1.1.73
CHAPTER 46
MANUFACTURES OFSTRAW ,OFESPARTO ANDOFOTHERPLAITING MATERIALS ;
BASKETWARE ANDWICKERWORK
Notes
1.InthisChaptertheexpression "plaitingmaterials"includesstraw,osierorwillow,bamboos ,rushes,reeds,
stripsofwood,stripsofvegetablefibreorbark,unspuntextilefibres,monofilandstripofartificialplastic
materialsorstripsofpaper,butnotstripsofleather,ofcomposition leatheroroffelt,humanhair,horsehair ,
textilerovingsoryarns,ormonofilorstripofChapter51.
2.ThisChapterdoesnotcover:
(a)Twine,cordage,ropesorcables,plaitedornot(headingNo59.04);
(b)FootwearorheadgearorpartsthereoffallingwithinChapter64or65;
(c)Vehiclesandbodiesforvehicles,ofbasketware (Chapter87);or
(d)Furniture orpartsthereof (Chapter94).
3.ForthepurposesofheadingNo46.02,"plaitingmaterialsboundtogetherinparallelstrands"means"plaiting
materials"placedsidebysideandboundtogether ,intheformofsheets,whetherthebindingmaterialsareof
spuntextilefibreornot.
RateofDuty
Heading
numberDescription autonomous
°/oconventional
°/o
1 2 3 4
46.01 Plaitsandsimilarproductsofplaitingmaterials ,foralluses,whetheror
notassembled intostrips:
A.Ofunspunvegetable materials 3 Free
E.Other 13 6,5
46.02 Plaitingmaterialsboundtogetherinparallelstrandsorwoven,insheet
form,includingmatting,matsandscreens;strawenvelopes forbottles:
A.Coarsematting ;strawenvelopes forbottles;screensandothercoarse
articlesusedforpackingorforprotection9 5
B.Chinesematsandmattingandsimilarmatsandmatting14 5,5
C.Otherarticles :
I.Ofunspunvegetablematerials :
a)Notbackedorlinedwithpaperorfabric9 6
b)Backedorlinedwithpaperorfabric 14 5,5
II.Ofstripsofpaper,whetherornotmixedinanyproportion with
vegetable materials 14 5,5
IIIOfotherplaitingmaterials 19 9,5
46.03 Basketwork ,wickerwork andotherarticlesofplaitingmaterials ,made
directlytoshape;articlesmadeupfromgoodsfallingwithinheading
No46.01or46.02;articlesofloofah 18 10

1.1.73 OfficialJournaloftheEuropean Communities NoL1/199
SECTION X
PAPER-MAKING MATERIAL ;PAPERANDPAPERBOARD
ANDARTICLES THEREOF
CHAPTER 47
PAPER-MAKING MATERIAL
RateofDuty
Heading
numberDesjription autonomous conventional
°/o %
L 2 3 4
47.01 Pulpderivedbymechanical orchemicalmeansfromanyfibrousvegetable
material ;
A.Woodpulp:
I.Forthemanufacture ofregenerated textilefibres(a) Free Free
II.Other 6 3(b)
B.Other Free Free
47.02 Wastepaperandpaperboard ;scraparticlesofpaperorofpaperboard ,fit
onlyforuseinpaper-making :
A.Wascepaperandpaperboard :
1.Fitonlyforuseinpaper-making Free Free
II.Other:
a)Toberenderedfitonlyforuseinpaper-making (a) Free Free
b)Other 3 1,5
B.Scraparticlesofpaperorofpaperboard ,fitonlyforuseinpaper­
making Free Free
(a)Entryunderthissubheading issubiecttoconditions tobedetermined bythecompetent authorities .
(b)Exemption fromthepaymentofdutywithinthelimitsofanannualtariffquotaof:
—170,000metrictonsformechanical woodpulpandsemi-chemical woodpulp;
B.1,935,000 metrictonsforchemical woodpulp.

NoL1/200 OfficialJournaloftheEuropean Communities 1.1.73
CHAPTER 48
PAPERANDPAPERBOARD ;ARTICLES OFPAPERPULP,OFPAPEROROFPAPERBOARD
Notes
1.ThisChapterdoesnotcover:
(a)Stamping foilsofheadingNo32.09;
(b)Perfumeandcosmeticpapers (headingNo33.06);
(c)Soappapers (headingNo34.01),paperimpregnated orcoatedwithdetergent (headingNo34.02)and
cellulosewaddingimpregnated withpolishes ,creamsorsimilarpreparations (headingNo34.05);
(d)Paperorpaperboard ,sensitised (headingNo37.03);
(e)Paper-reinforced stratifiedartificialplasticsheeting (headingsNos39.01to39.06),orvulcanised fibre
(headingNo39.03),orarticlesofsuchmaterials (headingNo39.07);
(f)GoodsfallingwithinheadingNo42.02(forexample ,travelgoods);
(g)ArticlesfallingwithinanyheadinginChapter46(manufactures ofplaitingmaterial );
(h)Paperyarnortextilearticlesofpaperyarn(SectionXI);
(ij)Abrasivepaper(headingNo68.06)orpaper-backed micasplittings (headingNo68.15)(papercoatedwith
micapowderis,however ,tobeclassifiedinheadingNo48.07);
(k)Metalfoilbackedwithpaperorpaperboard (SectionXV);
(1)Perforated paperorpaperboard formusicalinstruments (headingNo92.10);or
(m)GoodsfallingwithinanyheadinginChapter97(forexample ,toys,gamesandsportsrequisites )orChapter
98(forexample ,buttons).
2.Subjecttotheprovisions ofNote3,headingsNos48.01and48.02aretobetakentoincludepaperandpaper­
boardwhichhavebeensubjectedtocalendering ,super-calendering ,glazingorsimilarfinishing,including
falsewater-marking ,andalsopaperandpaperboard colouredormarbledthroughout themassbyany
method .Theydonotapplytopaperorpaperboard whichhasbeenfurtherprocessed ,forexample,by
coatingorimpregnation .
3.Paperorpaperboard answering toadescription intwoormoreoftheheadingsNos48.01to48.07istobe
classifiedunderthatoneofsuchheadingswhichoccurslatestintheTariff.
4.HeadingsNos48.01to48.07aretobetakennottoapplytopaper,paperboard orcellulosewadding :
(a)Instripsorrollsofawidthnotexceeding 15cm;or
(b)Inrectangular sheets(unfoldedifnecessary )ofwhichnosideexceeds36cm;or
(c)Cutintoshapesotherthanrectangular shapes.
Exceptthathand-made paperinanysizeorshapeasmadedirectlyandhavingallitsedgesdeckledremains
classified ,subjecttotheprovisions ofNote3,withinheadingNo48.02.

1.1.73 OfficialJournaloftheEuropean Communities NoL1/201
5.ForthepurposesofheadingNo48.11,"wallpaper andlincrusta"aretobetakentoapplyonlyto:
(a)Paperinrolls,suitableforwallorceilingdecoration ,being:
B.Paperwithoneorwithtwomargins,withorwithoutguidemarks;or
B.Paperwithoutmargins,surface-coloured ordesign-printed ,coatedorembossed ,ofawidthnotexceeding
60cm;
(b)Borders,friezesandcornersofpaper,ofakindusedforwallorceilingdecoration .
6.HeadingNo48.15istobetakentoapply,interalia,topaperwool,paperstrip(whetherornotfoldedorcoated)
ofakindusedforplaiting,andtotoiletpaperinrollsorpackets,butnottothearticlesmentioned inNote7.
7.HeadingNo48.21istobetakentoapply,interalia,tocardsforstatisticalmachines ,perforated paperand
paperboard cardsforJacquard ancisimilarmachines ,paperlace,shelfedging,papertablecloths ,serviettesand
handkerchiefs ,papergaskets,mouldedorpressedgoodsofwoodpulp,anddresspatterns .
8.Paper,paperboard andcellulosewaddingandarticlesthereof,printedwithcharacters orpictureswhicharenot
merelyincidental totheprimaryuseofthegoodsareregardedasprintedmatterfallingwithinChapter49.
However ,dresspatternsandmodels,ofpaperorpaperboard ,shallbeclassifiedwithinheadingNo48.21regard­
lessoftheprintingappearing thereon .
Additional Note
Forthepurposeofsubheading 48.01A,theexpression "newsprint '*shallbetakentoapplytowhitepaperorto
paperwhichhasbeenslightlycolouredinthepulp,themechanical pulpcontentofwhichrepresents atleast70%
ofthetotalfibrecontent,glazedtoanextentnotexceeding 130secondsBekk,unsized,weighingnotlessthan40
g/m2andnotmorethan57g/m2,withwatermarks notlessthan4cmbutnotmorethan10cmapart,imported
inreelsofawidthofnotlessthan31cm,containing 8%orlessbyweightoffillers,andintendedfortheprinting
ofdailynewspapers ,iveeklypapersorotherperiodicals ofheadingNo49.02,publishedatleasttentimesperyear.

NoL1/202 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription autonomous conventional
°/o °/o
1 2 3 4
I.PAPERANDPAPERBOARD ,INROLLSORINSHEETS
48.01 Paperandpaperboard (including cellulosewadding),machine-made ,in
rollsorsheets:
A.Newsprint (a) 7 7(b)
B.Cigarette paper 14 7
C.Krattpaperandkraftboard:
I.Paperforthemanufacture ofpaperyarn(a) 6 3
ILOther 18 12
D.Paperweighingnotmorethan15g/'m2foruseinstencilmaking (a).. 6 5
E.Other 18 12
48.02 Handmadepaperandpaperboard 15 7,5
48.03 Parchment orgreaseproof paperandpaperboard ,andimitations thereof,
andglazedtransparent paper,inrollsorsheets 18 13
48.04 Composite paperorpaperboard (madebystickingflatlayerstogether
withanadhesive),notsurface-coated orimpregnated ,whetherornotinter­
nallyreinforced ,inrollsorsheets 18 13
48.05 Paperandpaperboard ,corrugated (withorwithoutflatsurfacesheets),
creped,crinkled,embossed orperforated ,inrollsorsheets:
A.Paperandpaperboard ,corrugated 21 14
B.Other 18 13
48.06 Paperandpaperboard ,ruled,linedorsquared ,butnototherwise printed,
inrollsorsheets 20 13
48.07 Paperandpaperboard ,impregnated ,coated,surface-coloured ,surface­
decorated orprinted (notbeingmerelyruled,linedorsquaredandnot
constituting printedmatterwithinChapter49),inrollsorsheets:
A.Coaledwithmicapowder 15 10
B.Onher i19 12
(a)Entryunderthissubheading issub|ecttoconditions tobedetermined bythecompetent authorities .
(b)Exemption fromthepayment ofdutywithinthelimitsofanannualtariffquotaof625,000metrictons.

1.1.73 OfficialJournaloftheEuropean Communities NoL1/203
RateofDuty
Heading
numberDescription autonomous conventional
'U •/o
1 2 3 4
48.08 Filterblocks,slabsandplates,ofpaperpulp 17 13
48.09 Buildingboardofwoodpulporofvegetablefibre,whetherornotbondedwithnaturalorartificialresinsorwithsimilarbinders
II.PAPERANDPAPERBOARD CUTTOSIZEORSHAPE
ANDARTICLES OFPAPERORPAPERBOARD15 11
48.10 Cigarettepaper,cuttosize,whetherornotintheformofbookletsor
tubes 15 7,5
48.11 Wallpaper andlincrusta ;windowtransparencies ofpaper 19 13
48.12 Floorcoveringspreparedonabaseofpaperorofpaperboard ,whether
ornotcuttosize,withorwithoutacoatingoflinoleumcompound 19 14
48.13 Carbonandothercopyingpapers (including duplicator stencils)and
transferpapers,cuttosize,whetherornotputupinboxes 19 12
48.14 Writingblocks,envelopes ,lettercards,plainpostcards ,correspondence
cards;boxes,pouches ,walletsandwritingcompendiums ,ofpaperor
paperboard ,containing onlyanassortment ofpaperstationery 20 15
48.15 Otherpaperandpaperboard ,cuttosizeorshape:
A.Adhesivestripsofawidthnotexceeding 10cm,thecoatingofwhich
consistsofunvulcanised naturalorsyntheticrubber 16 6,5
B.Other 19 12
48.16 Boxes,bagsandotherpackingcontainers ,ofpaperorpaperboard 20 15
48.17 Boxfiles,lettertrays,storageboxesandsimilararticles,ofpaperorpaper­
board,ofakindcommonly usedinoffices,shopsandthelike 20 14
48.18 Registers ,exercisebooks,notebooks,memorandum blocks,orderbooks,
receiptbooks,diaries,blotting-pads ,binders (loose-leaf orother),file
coversandotherstationery ofpaperorpaperboard ;sampleandother
albumsandbookcovers,ofpaperorpaperboard 21 15
48.19 Paperorpaperboard labels,whetherornotprintedorgummed 20 14

NoL1/204 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription autonomous
'I,conventional
•/«
1 2 3 4
48.20 Bobbins,spools,copsandsimilarsupportsofpaperpulp,paperorpaper­
board(whetherornotperforated orhardened ) 19 14
48.21 Otherarticlesofpaperpulp,paper,paperboard orcellulosewadding :
A.Perforated paperandpaperboard forJacquardandsimilarmachines ..
B.(..)ther13
196,5
14

1.1.73 OfficialJournaloftheEuropean Communities NoL1/205
CHAPTER 49
PRINTED BOOKS,NEWSPAPERS ,PICTURES ANDOTHERPRODUCTS
OFTHEPRINTING INDUSTRY ;MANUSCRIPTS ,TYPESCRIPTS ANDPLANS
Notes
1.ThisChapterdoesnotcover:
(a)Paper,paperboard ,orcellulosewadding ,orarticlesthereof,inwhichprintingismerelyincidentaltotheir
primaryuse(Cnapter48);
(b)PlayingcardsorothergoodsfallingwithinanyheadinginChapter97;or
(c)Originalengravings ,printsorlithographs (headingNo99.02),postage,revenueorsimilarstampsfalling
withinheadingNo99.04,antiquesofanageexceeding onehundredyearsorotherarticlesfallingwithin
anyheadinginChapter99.
2.Newspapers ,journalsanclperiodicals whichareboundotherwisethaninpaper,andsetsofnewspapers ,journals
orperiodicals comprising morethanonenumberunderasinglecoveraretobetreatedasfallingwithinheading
No49.01andnotwithinheadingNo49.02.
3.IfeadingNo49.01istobeextendedtoapplyto:
(a)Acollection ofprintedreproductions of,forexample ,worksofartordrawings ,witharelativetext,putup
withnumbered pagesinaformsuitableforbindingintooneormorevolumes ;
(b)Apictorialsupplement accompanying ,andsubsidiary to,aboundvolume ;and
(c)Printedpartsofbooksorbooklets ,intheformofassembled orseparatesheetsorsignatuies ,constituting
thewholeorapartofacompleteworkanddesignedforbinding .
However ,printedpicturesorillustrations notbearingatext,whetherintheformofsignatures orseparatesheets,
fallinheadingNo49.1].
4.HeadingsNos49.01and49.02aretobetakennottoapplytopublications issuedforadvertising purposesbyor
foranadvertiser namedtherein,ortopublications whichareprimarilydevotedtoadvertising (includingtourist
propaganda ).Suchpublications aretobetakenasfallingwithinheadingNo49.11.
5.ForthepurposesofheadingNo49.03,theexpression "children'spicturebooks"meansbooksforchildrenin
whichthepicturesformtheprincipalinterestandthetextissubsidiary .
6.ForthepurposesofheadingNo49.06,theexpression "manuscripts andtypescripts "istobetakentoextendto
carboncopiesorcopiesonsensitisedpaperofmanuscripts andtypescripts .References inthisChaptertoprinted
matterofanykindincludereferencestoanymatterofthatkindwhichisreproduced bymeansofaduplicating
machine .
7.ForthepurposesofheadingNo49.09,theexpression "picturepostcards"meanscardsconsisting essentially of
anillustration andbearingprintedindications oftheiruse.

NoL1/206 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription autonomous
°/oconventional
°/o
1 2 3 4
49.01 Printedbooks,booklets,brochures ,pamphlets andleaflets Free Free
49.02 Newspapers ,journalsandperiodicals ,whetherornotillustrated Free Free
49.03 Children's picturebooksandpaintingbooks 15 13
49.04 Music,printedorinmanuscript ,whetherornotboundorillustrated.... Free Free
49.05 Mapsandhydrographie andsimilarchartsofallkinds,including atlases,
wallmapsandtopographical plans,printed;printedglobes (terrestrial or
celestial):
A.Printedglobes (terrestrial orcelestial ) 16 6,5
B.Other Free Free
49.06 Plansanddrawings ,forindustrial ,architectural ,engineering ,commercial or
similarpurposes ,whetheroriginalorreproductions onsensitisedpaper;
manuscripts andtypescripts Free Free
49.07 Unusedpostage,revenueandsimilarstampsofcurrentornewissueinthe
countrytowhichtheyaredestined;stamp-impressed paper;banknotes ,
stock,shareandbondcertificates andsimilardocuments oftitle;cheque
books:
A.Postage,revenueandsimilarstamps 6 3
B.Banknotes Free Free
C.Oilier :
I.Signedandnumbered Free Free
'II.Other 15 7,5
49.08 Transfers (Decalcomanias ) 13 8
49.09 Picturepostcards ,Christmas andotherpicturegreetingcards,printedby
anyprocess,withorwithouttrimmings 15 11
49.10 Calendars ofanykind,ofpaperorpaperboard ,includingcalendarblocks 19 9,5

1.1.73 OfficialJournaloftheEuropean Communities NoL1/207
Heading
numberDescriptionRateofDuty
autonomous
°/oconventional
»/o
1 2 3 4
49.11 Otherprintedmatter,includingprintedpicturesandphotographs :
A.Sheets(notbeingtradeadvertising material),notfolded,merelywith
illustrations orpicturesnotbearingatextorcaption,foreditionsof
booksorperiodicals whicharepublished indifferentcountries inone
ormorelanguages (a)
B.OtherFree
16Free
9
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL1/208 OfficialJournaloftheEuropean Communities 1.1.73
SECTION XI
TEXTILES ANDTEXTILE ARTICLES
Notes
1.ThisSectiondoesnotcover:
(a)Animalbrushmakingbristlesorhair(headingNo05.02);horsehairorhorsehairwaste(headingNo05.03);
(b)Humanhairorarticlesofhumanhair(headingNo05,01,67.03or67.04),exceptstrainingclothofakind
commonly usedinoilpressesandthelike(headingNo59.17);
(c)Vegetable materialsfallingwithinChapter14;
(d)AsbestosofheadingNo25.24orarticlesofasbestosandotherproductsofheadingNo68.13or68.14;
(e)ArticlesfallingwithinheadingNo30.04or30.05(forexample,wadding,gauze,bandagesandsimilararticles
formedicalorsurgicalpurposes ,sterilesurgicalsuturematerials);
(f)Sensitised textilefabric (headingNo37.03);
(g)Monofilofwhichanycross-sectional dimension exceeds 1mmandstrip(artificialstrawandthelike)of
awidthexceeding 5mm,ofartificialplasticmaterial (Chapter39)orplaitsorfabricsofsuchmonofilorstrip
(Chapter46);
(h)Woventextilefabrics,felt,bondedfibrefabricsorsimilarbondedyarnfabrics,impregnated ,coated,covered
orlaminated withrubber,andarticlesthereof,fallingwithinChapter40;
Uj)Skinswiththeirwoolon(Chapter41or43)orarticlesoffurskin,artificialfurorarticlesthereof,falling
withinheadingNo43.03or43.04;
(k)ArticlesoftextilematerialsfallingwithinheadingNo42.01or42.02;
(1)ProductsandarticlesofChapter48(forexample,cellulosewadding );
(m)Footwearorpartsoffootwear ,gaitersorleggingsorsimilararticlesclassifiedinChapter64;
(n)HeadgearorpartsthereoffallingwithinChapter65;
(o)Hairnets(headingNo65.05or67.04,asthecasemaybe);
(p)GoodsfallingwithinChapter67;
(q)Abrasive-coated threads,cordsorfabric(headingNo68.06);
(r)Glassfibreorarticlesofglassfibre,otherthanembroidery withglrrsthreadonavisiblegroundoffabric
(Chapter70);
(s)ArticlesfallingwithinChapter94(furnitureandbedding );or
(t)ArticlesfallingwithinChapter97(forexample ,toys,gamesandsportsrequisites).
2.(A)Goodsclassifiable inanyheadinginChapters50to57andofamixtureoftwoormoredifferenttextile
materialsaretobeclassifiedaccordingtothefollowing rules:
(a)Goodscontaining morethan10%byweightofsilk,noilorotherwastesilkoranycombination thereof
aretobeclassifiedinChapter50,and,forthepurposesofclassification inthatChapter,asifconsisting
whollyofthatoneofthosematerialswhichpredominates inweight;
(b)Allothergoodsaretobeclassifiedasifconsistingwhollyofthatonetextilematerialwhichpredominates
inweightoveranyothersingletextilematerial .

1.1.73 OfficialJournaloftheEuropean Communities NoL1/209
(R)Forthepurposesoftheaboverules:
(a)Metallised yarnshallbetreatedasasingletextilematerialanditsweightshallbetakenastheaggregate
oftheweightofthetextileandmetalcomponents ,and,fortheclassification ofwovenfabrics,metal
threadistoberegardedasatextilematerial ;
(b)Whereaheadinginquestionreferstogoodsofdifferenttextilematerials (forexample ,silkandwaste
silkorcardedsheep'sorlambs'woolandcombedsheep'sorlambs'wool),allthosematerialsshallbe
treatedasbeingoneandthesame;
(c)Exceptasprovidedin(B)(a),theweightofconstituents otherthantextilematerials isnottobe
includedintheweightofthegoods.
(C)Theprovisions ofparagraphs (A)and(B)abovearetobeappliedalsototheyarnsreferredtoinNotes3
and4below.
3.(A)ForthepurposesofthisSection,andsubjecttotheexceptions inparagraph (B)below,yarns(single,multiple
orcabled)ofthefollowingdescriptions aretobetreatedas"twine,cordage,ropesandcables":
(a)Ofsilk,noilorotherwastesilk,ofaweightexceeding 2g/m(18,000denier);
(b)Ofman-made fibres(includingyarnoftwoormoremonofilofChapter51),ofaweightexceeding
1g/m(9,000denier);
(c)Oftruehemporflax:
—Polishedorglazed,ofwhichthelengthperkilogram,multiplied bythenumberofconstituent strands,
islessthan7,000m;
—Notpolishedorglazedandofaweightexceeding 2g/m;
(d)Ofcoir,consistiting ofthreeormoreplies;
(e)Ofothervegetablefibres,ofaweightexceeding 2g/m;or
(f)Reinforced withmetal.
(B)Exceptions :
(a)Yarnofsheep'sorlambs'woolorotheranimalhairandpaperyarn,otherthanyarnreinforced with
metal;
(b)Continuous filamenttowforthemanufacture ofman-made fibres(discontinuous ),andmultifilament
yarnwithouttwistorwithatwistoflessthan5turnspermetre;
(c)Silkwormgut,imitationcatgutofsilkorofman-made fibres,andmonofilofChapter51;
(d)Metallised yarn,notbeingyarnreinforced withmetal;and
(e)Chenilleyarnandgimpedyarn.
4.(A)ForthepurposesorChapters50,51,53,54,55and56,theexpression "putupforretailsale"inrelationto
yarnmeans,subjecttotheexceptions inparagraph (B)below,yarnputup:
(a)Inballsoroncards,reels,tubesorsimilarsupports ,ofaweight(includingsupport)notexceeding :
—200ginthecaseofflaxandramie;
—85ginthecaseofsilk,noilorotherwastesilk,andman-made fibres(continuous );or
—125ginothercases;

NoL1/210 OfficialJournaloftheEuropean Communities 1.1.73
(b)Inhanksorskeinsofaweightnotexceeding :
—85ginthecaseofsilk,noilorotherwastesilk,andman-made fibres(continuous );or
—125ginothercases;
(c)Inhanksorskeinscomprising severalsmallerhanksorskeinsseparatedbydividingthreadswhichrender
themindependent oneoftheother,eachofuniformweightnotexceeding :
—85ginthecaseofsilk,noilorotherwastesilk,andman-made fibres(continuous );or
—■125ginothercases.
(B)Exceptions :
(a)Singleyarnofanytextilematerial ,except :
wooloroffineanimalhair,unbleached ;and
wooloroffineanimalhair,bleached ,dyedorprinted,ofalength—Singleyarnofsheep'sorlambs'
—Singleyarnofsheep'sorlambs'
lessthan2,000m/kg;
(b)Multipleorcabledyarn,unbleached :
—Ofsilk,noilorotherwastesilk,howeverputup;or
—Ofothertextilematerialexceptsheep'sorlambs'woolorfineanimalhair,inhanksorskeins;
(c)Multipleorcabledyarnofsilk,noilorotherwastesilk,bleached ,dyedorprinted,ofalengthnotless
than75,000m/kg,measured multiple ;and
(d)Single,multipleorcabledyarnofanytextilematerial :
—Incross-reeled hanksorskeins;or
—Putuponsupportsorinsomeothermannerindicating itsuseinthetextileindustry (forexample ,
oncops,twistingmilltubes,pirns,conicalbobbinsorspindles ,orreeledintheformofcocoonsfor
embroidery looms).
(C)Theaboveprovisions relatingtoflaxandramiearealsoapplicable inrespectofhemp.
5.(a)ForthepurposesofheadingNo55.07,"gauze"meansafabricwithawarpcomposed whollyorinpartof
standingorgroundthreadsandcrossingordoupthreadswhichcrossthestandingorgroundthreadsmaking
ahalfturn,acompleteturnormoretoformloopsthroughwhichweftthreadspass;
(b)ForthepurposesofheadingNo58.08,"plain"meansconsisting solelyofasingleseriesofregularmeshes
ofthesameshapeorsizewithoutanypatternorfilling-inofthemeshes .Inapplyingthisdefinitionnoaccount
istobetakenofanyminoropenspaceswhichareinherentintheformation ofthemeshes.
6.ForthepurposesofthisSection,theexpression "madeup"means:
(a)Cutotherwisethanintorectangles ;
(b)Madeandfinishedbyweavingandreadyforuse(ormerelyneedingseparation bycuttingdividingthreads)
andnotrequiring sewingorfurtherfabrication (forexample ,certaindusters,towels,tablecloths,scarf
squaresandblankets );
(c)Hemmedorwithrollededges(exceptfabricsinthepiecewhichhavebeencutfromwiderpiecesandhemmed
orrolledmerelytopreventunravelling ),orwithaknottedfringeatanyoftheedges;
(d)Cuttosizeandhavingundergone aprocessofdrawnthreadwork;

1.1.73 OfficialJournaloftheEuropean Communities NoL1/211
(e)Assembled bysewing,gummingorotherwise (otherthanpiecegoodsconsisting oftwoormorelengthsof
identicalmaterialjoinedendtoendandpiecegoodscomposed oftwoormorefabricsassembled inlayers,
whetherornotpadded).
7.TheheadingsofChapters50to57and,exceptwherethecontextotherwiserequires ,theheadingsofChapters
58to60,aretobetakennottoapplytogoodsmadeupwithinthemeaningofNote6above.Chapters50to
57aretobetakennottoapplytogoodsfallingwithinChapter58or59.
Additional Note
Theclassification ofproductscontaining twoormoretextilematerialsshallbeeffected,whereapplicable ,within
theheadingsofChapters58to63,inaccordance iviththerulesprovidedforinNote2(A)and(B)ofthisSection
subjecttothefollowing provisions :
(a)InthecaseofgoodsfallingwithinheadingsNos58.01to58.05inclusiveandhavingagroundfabricandapile
orloopedsurfaceorasurfacewithdesignsmadewiththread,noaccountshallbetakenofthegroundfabric:
(b)InthecaseofgoodsfallingwithinheadingNo58.07incorporating asupport,acoreorpadding,noaccount
shallbetakenofsuchsupport,coreorpadding;
(c)Inthecaseofembroidery fallingwithinheadingNo 58.10,onlythegroundfabricshallbetakenintoconsideration .
However,inthecaseofembroidery withoutvisibleground,classification shallbecarriedoutsolelyaccording
totheembroidering threads;
(d)InthecaseofgoodsfallingwithinChapters59to63,andcomposed oftwoormorefabrics,felts,braids,etc.,
ofdifferenttextilematerials ,whetherornotcombined withcomponents constituting onlyaccessories (linings,
stiffenings,collars,cuffs,lapels,ribbonsandothertrimmings ,ornamental ornot),accountshallonlybetaken,
fortheapplication oftheaboverule,ofthepartconsidered asgivingthegoodstheiressentialcharacterwithin
themeaningofRule3fortheinterpretation oftheTariff.
CHAPTER 50
SILKANDWASTE SILK
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
50.01 Silk-worm cocoonssuitableforreeling 2 1
50.02 Rawsilk(notthrown) 10 5
50.03 Silkwaste(including cocoonsunsuitable forreeling,silknoilsandpulled
orgarnetted rags) Free Free

NoL1/212 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/«
1 2 3 4
50.04 Silkyarn,otherthanyarnofnoilorotherwastesilk,notputupfor
retailsale...., 12 7
50.05 Yarnspunfromsilkwasteotherthannoil,notputupforretailsale 7 3,5
50.06 Yarnspunfromnoilsilk,notputupforretailsale 5 2,5
50.07 Silkyarnandyarnspunfromnoilorotherwastesilk,putupforretail
A.Silkyarn 13 10
B.Other 11 5
50.08 Silk-worm gut;imitationcatgutofsilk 7 3,5
50.09 Wovenfabricsofsilkorofwastesilkotherthannoil:
A.Crepes 17 12
B.Pongee,habutai,honan,shantung,corahandsimilarFarEasternfabrics,
ofpuiesilk(notmixedwithnoilorotherwastesilkorwithother
textilematerials),plain-woven ,unbleached ornotfurtherprocessed
thanscoured 16 8
C.Other:
I.Pongee,habutai,honan,shantung ,corahandsimilarFarEastern
fabrics,ofpuresilk(notmixedwithnoilorotherwastesilkorwith
othertextilematerials ) 17 14
II.Other 17 13
50.10 Wovenfabricsofnoilsilk 17 8,5

1.1.73 OfficialJournaloftheEuropean Communities NoL1/213
CHAPTER 51
MAN-MADE FIBRES (CONTINUOUS )
Notes
1.Throughout theTariff,theterm"man-made fibres"meansfibresorfilamentsoforganicpolymersproducedby
manufacturing processes ,either:
(a)Bypolymerisation orcondensation oforganicmonomers ,forexample,polyamides ,polyesters ,polyurethanes
andpolyvinylderivatives ;or
(b)Bychemicaltransformation ofnaturalorganicpolymers (suchascellulose ,casein,proteinsandalgae),for
example,viscoserayon,cuprammonium rayon(cupra),celluloseacetateandalginates .
Theterm"synthetictextilefibres"appliestothefibresorfilamentsdescribedunderparagraph (a)aboveand
theterm"regenerated textilefibres"tothefibresorfilamentsdescribedunderparagraph (b).
2.HeadingNo5L.01istobetakennottoapplytocontinuous filamenttowofman-made fibresfallingwithin
Chapter56.
3.Theexpression "yarnofman-made fibres(continuous )"istobetakennottoapplytoyarn(knownas"ruptured
filamentyarn")ofwhichthemajorityofthefilamentshavebeenrupturedbypassagethroughrollersorother
devices (Chapter56).
4.Monofilofman-made fibrematerials ofwhichnocross-sectional dimension exceeds 1mmistobeclassified in
headingNo51.01whenofaweightlessthan6-6mg/m(60denier)andinheadingNo51.02inothercases.Mono­
filofwhichanycross-sectional dimension exceeds1mmistobeclassifiedinChapter39.
Strip(artificialstrawandthelike)ofman-made fibrematerials istobeclassifiedinheadingNo51.02whenofa
widthnotexceeding 5mmandinChapter39inothercases.
RateofDuty
Heading
numberDescription autonomous
•/·conventional
•/.
1 2 3 4
51.01 Yarnofman-made fibres(continuous ),notputupforretailsale:
A.Yarnofsynthetictextilefibres
B.Yarnofregenerated textilefibres:
I.Hollow-filament yarn
II.Other15
15
159
2,5
11

NoL1/214 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription autonomous conventional
% V.
1 2 3 4
51.02 Monofil,strip(artificialstrawandthelike)andimitationcatgut,ofman­
madefibrematerials :
A.Ofsynthetictextilematerials :
I.Monofil 13 9
II.Other 14 10,5
B.Ofregenerated textilematerials :
I.Monofil 9 4,5
II.Other 10 5
51.03 Yarnofman-made fibres(continuous ),putupforretailsale:
A.Yarnofsynthetictextilefibres 19 9,5
B.Yarnofregenerated textilefibres 18 9
51.04 Wovenfabricsofman-made fibres(continuous ),includingwovenfabricsof
monofilorstripofheadingNo51.01or51.02:
A.Wovenfabricsofsynthetictextilefibres 21 13
B.Wovenfabricsofregenerated textilefibres 20 15

1.1.73 OfficialJournaloftheEuropean Communities NoL1/215
CHAPTER 52
METALLISED TEXTILES
RateofDuty
Heading
numberDescription autonomous
•/«conventional
•/.
1 2 3 4
52.01 Metallised yarn,beingtextileyarnspunwithmetalorcoveredwithmetal
byanyprocess 10 7
52.02 Wovenfabricsofmetalthreadorofmetallised yarn,ofakindusedin
articlesofapparel,asfurnishing fabricsorthelike 17 8,5

NoL1/216 OfficialJournaloftheEuropean Communities 1.1.73
CHAPTER 53
WOOLANDOTHER ANIMAL HAIR
Note
Theexpression "fineanimalhair"meanshairofalpaca,llama,vicuna,yak,camel,Angora,Tibetan,Kashmirand
similargoats(butnotcommongoats),rabbit(includingAngorarabbit),hare,beaver,nutriaandmuskrat.
RateofDuty
Heading
numberDescription autonomous conventional
•/« •/»
1 2 3 4
53.01 Sheep'sorlambs'wool,notcardedorcombed Free Free
53.02 Otheranimalhair(fineorcoarse),notcardedorcombed :
A.Coarseanimalhair,prepared (forexample ,bleached ,dyed)and
aitificially curled 3 1,5
B.Other Free Free
53.03 Wasteofsheep'sorlambs'woolorofotheranimalhair(fineorcoarse),
notpulledorgarnetted Free Free
53.04 Wasteofsheep'sorlambs'woolorofotheranimalhair(fineorcoarse),
pulledorgarnetted (includingpulledorgarnetted rags) Free Free
53.05 Sheep'sorlambs'woolorotheranimalhair(fineorcoarse),cardedor
combed 3 3
53.06 Yarnofcardedsheep'sorlambs'wool(woollenyarn),notputupfor
retailsale:
A.Containing 85°/oormorebyweightofwoolorofwoolandfine
animalhair 5 (a)
B.Other 10 8
53.07 Yarnotcombedsheep'sorlambs'wool(worstedyarn),notputupfor
retailsale:
A.Containing 85%ormorebyweightofwoolorofwoolandfine
animaihair 5 (a)
B.Other 10 10
53.08 Yarnoffineanimalhair(cardedorcombed),notputupforretailsale.. 5 4
53.09 Yarnofhorsehairorofothercoarseanimalhair,notputupforretailsale 9 4,5
53.10 Yarnofsheep'sorlambs'wool,ofhorsehairorofotheranimalhair(fine
orcoarse),putupforretailsale 11 11
(a)SeeAnnex.

1.1.73 OfficialJournaloftheEuropean Communities NoL1/217
RateofDuty
Heading
numberDescription autonomous
°/oconventional
°/o
1 2 3 4
53.11 Wovenfabricsofsheep'sorlambs'wooloroffineanimalhair:
A.Containing 85°/oormorebyweightofsuchfibres
B.Other13
18(a)
(a)
53.12 Wovenfabricsofcoarseanimalhairotherthanhorsehair 16 8
53.13 Wovenfabricsofhorsehair 16 8
(a)SeeAnnex.

1.1.73 NoL1/218 OfficialJournaloftheEuropean Communities
CHAPTER 54
FLAXANDRAMIE
RateofDuty
Heading
numberDescription autonomous conventional
•/. ·/.
1 2 3 4
54.01 Flax,raworprocessedbutnotspun;flaxtowandwaste(includingpulled
orgametted rags) Free—
54.02 Ramie,raworprocessed butnotspun;ramienoilsandwaste(including
pulledorgarnetted rags) Free Free
54.03 Flaxorramieyarn,notputupforretailsale:
A.Flaxyarn,polishedorglazed 16 9
B.Other:
I.Single,measuring perkg:
a)45,000morless 10 6,5(a)
b)Morethan45,000m 6 5
II.Multipleorcabled 10 7
54.04 Flaxorramieyarn,putupforretailsale:
A.Flaxyarn,polishedorglazed 16 10
B.Other 17 8,5
54.05 Wovenfabricsofflaxoroframie 21 16
(a)Dutyreducedto2%inrespectofunbleached flaxyarn(otherthantowyarn)ofalengthof30,000morlessperkg,intendedforthemanufacture of
multipleorcabledyarnforthefootwearindustryorforwhipping cables,withinthelimitsofanannualquotaof500metrictonstobegrantedbythe
E.C.Authorities .Thegrantingofsuchquotasshall,moreover ,besubjecttoconditions tobedetermined bythecompetent authorities .

1.1.73 OfficialJournaloftheEuropean Communities NoL1/219
CHAPTER 55
COTTON
RateofDuty
Heading
numberDescription autonomous
•/.conventional
·/.
1 2 3 4
55.01 Cotton,notcardedorcombed Free Free
55.02 Cottonlinters Free Free
55.03 Cottonwaste(includingpulledorgarnetted rags),notcardedorcombed Free Free
55.04 Cotton,cardedorcombed 3 1,5
55.05 Cottonyarn,notputupforretailsale:
A.Multipleorcabled,finished,inballsoroncards,reels,tubesorsimilar
supports,ofaweight(includingsupport)notexceeding900g
B.Other·
I.Measuring ,persingleyarn,120,000mormoreperkg:
a)Singleyarns
b)Other
II.Other10
10
10
108
4
6
7
55.06 Cottonyarn,putupforretailsale 16 12
55.07 Cottongauze(a) 15 9
55.08 Terrvtowellingandsimilarterryfabrics,ofcotton 18 15
55.09 Otherwovenfabricsofcotton:
A.Containing 85°/oormorebyweightofcotton:
I.Ofawidthoflessthan85cm
II.Other
B.Other:
I.Ofawidthoflessthan85cm
Π.Other17
17
19
1913
14
14
15
(a)SeeNote5(a)toSectionXI.

NoL1/220 OfficialJournaloftheEuropean Communities 1.1.73
CHAPTER 56
MAN-MADE FIBRES (DISCONTINUOUS )
Note
HeadingNo56.02istobetakentoapplyonlytocontinuous filamenttowofman-made fibres,consisting ofparallel
filamentsofauniformlengthequaltothelengthofthetow,meetingthefollowingspecification :
(a)Lengthoftowexceeding 2m;
(b)Twistlessthan5turnspermetre;
(c)Weightperfilamentlessthan6-6mg/m(60denier);
(d)InthecaseoffilamentsdescribedinNote1(a)toChapter51,thetowmustbedrawn,thatistosay,beincapable
ofbeingstretchedbymorethan100%ofitslength;
(e)Totalweightoftowmorethan2g/m(18,000denier).
Towofalengthnotexceeding 2mistobeclassifiedinheadingNo56.01.
•/.Heading
numberDescriptionRateofDuty
autonomous
•/.conventional
•/.
1 2 3 4
56.01 Man-made fibres(discontinuous ),notcarded,combedorotherwise pre­
paredforspinning :
A.Synthetictextilefibres 14 9
B.Regenerated textilefibres 12 8
56.02 Continuous filament towforthemanufacture ofman-made fibres
(discontinuous ):
A.Ofsynthetictextilefibres 14 8,5
B.Ofregenerated textilefibres 12 8
56.03 Waste (includingyarnwasteandpulledorgarnetted rags)ofman-made
fibres(continuous ordiscontinuous ),notcarded,combedorotherwise
preparedforspinning :
A.Ofsynthetic textilefibres 14 8,5
B.Ofregenerated textilefibres 12 8
56.04 Man-made fibres(discontinuous orwaste),carded,combedorotherwise
preparedforspinning :
A.Synthetictextilefibres 14 8,5
B.Regenerated textilefibres 13 10

1.1.73 OfficialJournaloftheEuropean Communities NoL1/221
•/.RateofDuty
Heading
numberDescription autonomous
•/«conventional
•/.
1 2 3 4
56.05 Yarnofman-made fibres(discontinuous orwaste),notputupforretail
sale:
A.Ofsvnthetic textilefibres 15 11
B.Ofregenerated textilefibres 14 10
56.06 Yarnofman-made fibres(discontinuous orwaste),putupforretailsale.. 19 14
56.07 Wovenfabricsofman-made fibres(discontinuous orwaste):
A.Ofsynthetictextilefibres:
I.Gauzeweighingnotlessthan80g/m2butnotmorethan120g/m2
II.Other21
2115
J6
B.Ofregenerated textilefibres 19 16

1.1.73 NoL1/222 OfficialJournaloftheEuropean Communities
CHAPTER 57
OTHERVEGETABLE TEXTILE MATERIALS ;PAPERYARNAND
WOVEN FABRICS OFPAPERYARN
RateofDuty­
Heading
numberDescription autonomous conventional
•/t •/«
1 2 3 4
57.01 Truehemp("Cannabissativa"),raworprocessedbutnotspun;towand
wasteoftruehemp(includingpulledorgarnettedragsorropes) Free —
57.02 Manilahemp(abaca)("Musatextilis"),raworprocessedbutnotspun;tow
andwasteofmanilahemp(includingpulledorgarnetted ragsorropes)..Free Free
57.03 Juteandothertextilebastfibresnotelsewhere specifiedorincluded ,raw
orprocessedbutnotspun;towandwastethereof (includingpulledorgar­
nettedragsorropes) Free Free
57.04 Othervegetabletextilefibres,raworprocessed butnotspun;wasteof
suchfibres(includingpulledorgarnettedragsorropes) Free Free
57.05 Yarnoftruehemp:
A.Notputupforretailsale:
I.Polishedorglazed 16 9
II.Other 10 6
B.Putupforretailsale 16 7
57.06 YarnofjuteorofothertextilebastfibresofheadingNo57.03 10 8
57.07 Yarnofothervegetabletextilefibres:
A.Coiryarn Free Free
B.Other 10 5
57.08 Paperyarn 10 8
57.09 Wovenfabricsoftruehemp 21 10,5
57.10 WovenfabricsofjuteorofothertextilebastfibresofheadingNo57.03:
A.Ofawidthofnotmorethan150cmandweighingpersquaremetre:
I.Lessthan310g 23 20
II.Notlessthan310gbutnotmorethan500g 23 19
III.Morethan500g 23 15
B.Ofawidthofmorethan150cm 23 22
57.11 Wovenfabricsofothervegetabletextilefibres 20 10
57.12 Wovenfabricsofpaperyarn19 9

1.1.73 OfficialJournaloftheEuropean Communities NoL1/223
CHAPTER 58
CARPETS ,MATS,MATTING ANDTAPESTRIES ;PILEANDCHENILLE FABRICS ;NARROW FABRICS ;
TRIMMINGS ;TULLEANDOTHERNETFABRICS ;LACE;EMBROIDERY
Notes
1.TheheadingsofthisChapteraretobetakennottoapplytocoatedorimpregnated fabrics,elasticfabricsor
elastictrimmings ,machinery beltingorothergoodsfallingwithinChapter59.However ,embroidery onany
textilebasefallswithinheadingNo58.10.
2.InheadingsNos58.01and58.02,thewords"carpets"and"rugs"aretobetakentoextendtosimilararticleshaving
thecharacteristics offloorcoveringsbutintendedforuseforotherpurposes .Theseheadingsaretobetaken
nottoapplytofeltcarpets,whichfallwithinChapter59.
3.ForthepurposesofheadingNo58.05,theexpression "narrowwovenfabrics"means :
(a)Wovenfabricsofawidthnotexceeding 30cm,whetherwovenassuchorcutfromwiderpieces,provided
withselvedges (woven,gummedormadeotherwise )onbothedges:
(b)Tubularwovenfabricsofaflattenedwidthnotexceeding 30cm;and
(c)Biasbindingwithfoldededges,ofawidthwhenunfoldednotexceeding 30cm.
NarrowwovenfabricsintheformoffringesaretobetreatedasfallingwithinheadingNo58.07.
4.HeadingNo58.08istobetakennottoapplytonetsornettinginthepiecemadeoftwine,cordageorrope,
whicharetobetakenasfallingwithinheadingNo59.05.
5.InheadingNo58.10,theexpression "embroidery "means,interalia,embroidery withmetalorglassthreadona
visiblegroundoftextilefabric,andsewnappliqueworkofsequins,beadsorornamental motifsoftextileor
othermaterials .Theheadingistobetakennottoapplytoneedlework tapestry (headingNo58.03).
6.TheheadingsofthisChapteraretobetakentoincludegoodsofthedescriptions specifiedthereinwhenmadeof
metalthreadandofakindusedinapparel,asfurnishings orthelike.
Additional Note
Forthepurposesofapplyingthemaximum rateofdutyprovidedforinrespectofcarpets,carpetingandrugsfalling
withinsubheading 58.01A,thedutiablesurfaceshallnotincludetheheading,theselvedgesandthefringes.

NoL1/224 OfficialJournaloftheEuropean Communities 1.1.73
Rate <fDuty
Heading
numberDescription autonomous
'/oconventional
i/o
1 2 3 4
58.01 Carpets,carpetingandrugs,knotted (madeupornot):
A.Ofwooloroffineanimalhair 32
withamax.
of5UA
perm224
withamax.
of4UA
perm2
B.Ofsilk,ofwastesilkotherthannoil,ofsynthetictextilefibres,ofyarn
fallingwithinheadingNo52.01orofmetalthreads 40 20
C.Ofothertextilematerials 24 12
58.02 Odiercarpets,carpeting ,rugs,matsandmatting,and"Kelem","Schumacks "
and"Karamanie "rugsandthelike(madeupornot):
A.Carpets,carpeting ,rugs,matsandmatting :
I.Coirmatsandmatting,andtuftedcarpets,carpetingandrugs.... 23 23
II.Other 23 20
B."Kelem","Schumacks "and"Karamanie "rugsandthelike 21 10,5
58.03 Tapestries ,hand-made ,ofthetypeGobelins ,Flanders ,Aubusson ,Beauvais
andthelike,andneedle-worked tapestries (forexample ,petitpointand
crossstitch)madeinpanelsandthelikebyhand 21 8,5
58.04 Wovenpilefabricsandchenillefabrics (otherthanterrytowelling or
similarterryfabricsofcottonfallingwithinheadingNo55.08andfabrics
fallingwithinheadingNo58.05) 19 15
58.05 Narrowwovenfabrics,andnarrowfabrics (bolduc)consisting ofwarp
withoutweftassembled bymeansofanadhesive ,otherthangoodsfalling
withinheadingNo58.06:
A.Narrowwovenfabrics :
1.Pilefabricsorchenillefabrics :
a)Ofman-made fibresorofcotton 21 10,5
b)Ofsilk,ofnoilsilkorofotherwastesilk 20 10
c)Ofothertextilematerials 18 7
II.Other 18 14
B.Bolduc 16 10
58.06 Wovenlabels,badgesandthelike,notembroidered ,inthepiece,instrips
orcuttoshapeorsize 20 10
58.07 Chenilleyarn(including flockchenilleyarn),gimpedyarn(otherthan
metallised yarnofheadingNo52.01andgimpedhorsehair yarn);braids
andornamental trimmings inthepiece;tassels,pomponsandthelike:
A.Braidsofawidthof5cmorless,ofman-made fibres(includingmono­
filorstripofheadingNo51.01or51.02),offlax,oframieorof
vegetabletextilefibresofChapter57 13 6,5
B.Other 16 8

1.1.73 OfficialJournaloftheEuropean Communities NoL1/225
RateofDuty
Heading
numberDescription autonomous conventional
•/· •/.
1 2 3 4
58.08 Tulleandothernetfabrics(butnotincludingwoven,knittedorcrocheted
fabrics),plain(a):
A.Tulleorothernetfabricsnotcomprised inBbelow 20 10
B.Knottednetfabrics 22 11
58.09 Tulleandothernetfabrics (butnotincludingwoven,knittedorcrocheted
fabrics),figured;handormechanically madelace,inthepiece,instrips
orinmotifs:
A.Tulleandothernetfabrics 22 13
B.Lace·
I.Hand-made 20 14
II.Mechanically made23 11,5
58.10 Embroidery ,inthepiece,instripsorinmotifs:
A.Embroidery withoutvisibleground:
I.Ofavalueofmorethan35UAperkgnetweight 17 9
II.Other 17 13
B.Other:
I.Ofavalueofmorethan17-5UAperkgnetweight 17 9
II.Orher 17 13
(a)SeeNote5(b)toSectionXL

NoL1/226 OfficialJournaloftheEuropean Communities 1.1.73
CHAPTER 59
WADDING ANDFELT;TWINE ,CORDAGE ,ROPESANDCABLES ;SPECIAL FABRICS ;IMPREGNATED AND
COATED FABRICS ;TEXTILE ARTICLES OFAKINDSUITABLE FORINDUSTRIAL USE
Notes
1.ForthepurposesofthisChapter ,theexpression "textilefabric"istobetakentoapplyonlytothetextilefabrics
ofChapters50to57andheadingsNos58.04and58.05,thebraidsandtrimmings inthepieceofheadingNo
58.07,thetulleandothernetfabricsofheadingsNos58.08and58.09,laceofheadingNo58.09andtheknitted
andcrocheted fabricsofheadingNo60.01.
2.(A)HeadingNo59.08istobetakentoapplytotextilefabricsimpregnated ,coated,coveredorlaminatedwith
preparations ofcellulosederivatives orofotherartificialplasticmaterialswhatevertheweightpersquare
metreandwhateverthenatureoftheplasticmaterial (compact ,foam,spongeorexpanded ).
Itdoesnot,however ,cover:
(a)Fabricsinwhichtheimpregnation ,coatingorcoveringcannotbeseenwiththenakedeye(usually
Chapters50to58and60);forthepurposeofthisprovision ,noaccountshouldbetakenofanyresulting
changeofcolour;
(b)Productswhichcannot,withoutfracturing ,bebentmanuallyaroundacylinderofadiameterof7mm,
atatemperature between15°and30°C(usuallyChapter39);or
(c)Productsinwhichthetextilefabriciseithercompletely embedded inartificialplasticmaterialorcoated
orcoveredonbothsideswithsuchmaterial (Chapter39).
(B)HeadingNo59.12doesnotapplyto:
(a)Fabricsinwhichtheimpregnation orcoatingcannotbeseenwiththenakedeye(usuallyChapters50
to58and60);forthepurposeofthisprovision ,noaccountshouldbetakenofanyresultingchangeof
colour;
(b)Fabricspaintedwithdesigns (otherthanpaintedcanvasbeingtheatrical scenery,studioback-cloths
orthelike);
(c)Fabricscoveredwithflock,dust,powdered corkorthelikeandbearingdesignsresultingfromthese
treatments ;or
(d)Fabricsfinishedwithnormaldressingshavingabasisofamylaceous orsimilarsubstances .
3.InheadingNo59.11theexpression "rubberised textilefabrics"means :
(a)Textilefabricsimpregnated ,coated,coveredorlaminated withrubber :
—Weighingnotmorethan1,500g/m2;or
—Weighing morethan1,500g/m2andcontaining morethan50%byweightoftextilematerial ;
(b)Fabricscomposed ofparalleltextileyarnsagglomerated withrubber,irrespective oftheirweightpersquare
metre;and
(c)Plates,sheetsandstrip,ofexpanded ,foamorspongerubber,combined withtextilefabric,otherthanthose
fallinginChapter40byvirtueofthelastparagraph ofNote2tothatChapter .
4.HeadingNo59.16istobetakennottoapplyto:
(a)Transmission ,conveyororelevatorbeltingofathicknessoflessthan3mm;or

1.1.73 OfficialJournaloftheEuropean Communities NoL1/227
(b)Transmission ,conveyororelevatorbeltsorbeltingoftextilefabricimpregnated ,coated,coveredorlaminated
withrubberormadefromtextileyarnorcordimpregnated orcoatedwithrubber (headingNo40.10).
5.HeadingNo59.17istobetakentoapplytothefollowinggoodswhicharetobetakenasnotfallingwithin
anyotherheadingofSectionXI:
(a)Textileproducts (otherthanthosehavingthecharacteroftheproductsofheadingsNos59.14to59.16),
thefollowing only:
—Textilefabric,feltandfelt-linedwovenfabric,coated,coveredorlaminated withrubber,leatherorother
material,ofakindcommonly usedforcardclothing ,andsimilarfabricofakindcommonly usedin
machinery orplant;
—Boltingcloth;
—Strainingclothofakindcommonly usedinoilpressesandthelike,oftextilefibresorofhumanhair;
—Woventextilefelts,whetherornotimpregnated orcoated,ofakindcommonly usedinpaper-making
orothermachinery ,tubularorendlesswithsingleormultiplewarpand/orweft,orflatwovenwithmultiple
warpand/orweft;
—Textilefabricsreinforced withmetal,ofakindcommomly usedinmachinery orplant;
—Textilefabricsofthemetallised yarnfallingwithinheadingNo52.01,ofakindcommonly usedinpaper­
makingorothermachinery ;
—Cords,braidsandthelike,whetherornotcoated,impregnated orreinforced withmetal,ofakindcom­
monlyusedinmachinery orplantaspackingorlubricating materials ;
(b)Textilearticles (otherthanthoseofheadingsNos59.14to59.16)ofakindcommonly usedinmachinery
orplant(forexample ,gaskets,washers,polishingdiscsandothermachinery parts).Textilefabrics,wadding,
feltorbondedfibreorsimilarbondedyarnfabrics,inthepiece,cuttolengthorsimplycuttorectangular
shape,arenotconsidered tobetextilearticlesofakindcommonly usedinmachinery orplant.
RateofDuty
Heading
numberDescription autonomous
"/.conventional
%
1 2 3 4
59.01 Waddingandarticlesoíwadding ;textileflockanddustandmillneps:
A.Waddingandarticlesofwadding :
I.Ofman-made fibres :
a)Rollsofadiameterofnotmorethan8mm
b)Other
I!.Ofothertextilematerials
B.Flockanddustandmillneps:
I.Oíman-made fibres
II.Ofothertextilematerials10
10
10
8
Free5
8
5
4
Free
59.02 Feltandarticlesoffelt,whetherornotimpregnated orcoated:
A.Feltinthepieceorsimplycuttorectangular shape
B.Other16
1911,5
9,5

NoL1/228 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription autonomous conventional
•7. •/.
1 2 3 4
59.03 Bondedfibrefabrics,similarbondedyarnfabrics,andarticlesofsuch
fabrics,whetherornotimpregnated orcoated 18 12
59.04 Twine,cordage,ropesandcables,plaitedornot 16 13
59.05 Netsandnettingmadeoftwine,cordageorrope,andmadeupfishing
netsofyarn,twine,cordageorrope:
A.Fishingnetsandnetting:
I.Ofvegetabletextilematerials 14 11
II.Ofothertextilematerials 19 13,5
B.Other:
I.Ofman-made fibres 19 13,5
II.Ofothertextilematerials 19 9,5
59.06 Otherarticlesmadefromyarn,twine,cordage,ropeorcables,otherthan
textilefabricsandarticlesmadefromsuchfabrics 18 9
59.07 Textilefabricscoatedwithgumoramylaceous substances ,ofakindused
fortheoutercoversofbooksandthelike;tracingcloth;preparedpainting
canvas;buckramandsimilarfabricsforhatfoundations andsimilaruses 18 11
59.08 Textilefabricsimpregnated ,coated,coveredorlaminatedwithpreparations
ofcellulosederivatives orofotherartificialplasticmaterials 18 14
59.09 Textilefabricscoatedorimpregnated withoilorpreparations withabasis
ofdryingoil:
A.Oilclothandothertextilefabricscoatedwithpreparations withabasis
ofdryingoil 19 7,5
B.Oilsilkandsimilaroiledfabrics 17 7
59.10 Linoleumandmaterialspreparedonatextilebaseinasimilarmannerto
linoleum,whetherornotcuttoshapeorofakindusedasfloorcoverings ;
floorcoverings consisting ofacoatingappliedonatextilebase,cutto
shapeornot 20 8
59.11 Rubberised textilefabrics,otherthanrubberised knittedorcrocheted
goods:
A.Rubberised textilefabrics:
I.Adhesivestrips,ofawidthnotexceeding 10cm,thecoatingof
whichconsistsofunvulcanised naturalorsyntheticrubber 16 6,5
II.Fabricscombinedwithexpanded ,foamorspongerubber 18 9
III.Other 18 8,5
B.Fabricsmentioned inNote3(b)tothisChapter 15 14

1.1.73 OfficialJournaloftheEuropean Communities NoL1/229
RateofDuty
Heading
numberDescription autonomous conventional
•/. ·/#
1 2 3 4
59.12 Textilefabricsotherwise impregnated orcoated;paintedcanvasbeing
theatrical scenery,studioback-cloths orthelike 18 7
59.13 Elasticfabricsandtrimmings (otherthanknittedorcrocheted goods)
consisting oftextilematerialscombined withrubberthreads 18 11
59.14 Wicks,ofwoven,plaitedorknittedtextilematerials ,forlamps,stoves,
lighters,candlesandthelike;tubularknittedgas-mantle fabricandin­
candescent gasmantles 17 8,5
59.15 Textilehosepiping andsimilartubing,withorwithoutlining,armouror
accessories ofothermaterials 19 11
59.16 Transmission ,conveyororelevatorbeltsorbelting,oftextilematerial,
whetherornotstrengthened withmetalorothermaterial 14 7,5
59.17 Textilefabricsandtextilearticles,ofakindcommonly usedinmachinery
orplant:
A.Textilefabrics,feltandfelt-lined wovenfabric,coated,coveredor
laminated withrubber,leatherorothermaterial,ofakindcommonly
usedforthemanufacture ofcardclothing,andsimilarfabricsofakind
commonly usedinmachinery orplant
B.Boltingcloth,whetherornotmadeup(a):13 8
I.Ofsilkorofwastesilkotherthannoil 10 4
II.Ofothertextilematerials 16 6,5
C.Wovenfabrics,feltedornot,whetherornotimpregnated orcoated,
ofakindcommonly usedinpaper-making orothermachinery ,tubular
orendlesswithsingleormultiplewarpand/orweft,orflatwoven
withmultiplewarpand/orweft:
I.Ofsilkorofman-made fibres15 9
II.Ofothertextilematerials15 6
D.Other16 9,5
(a)Entryunderthissubheading ofboltingcloth,notmadeup,issubjecttoconditions tobedetermined bythecompetent authorities .

NoL1/230 OfficialJournaloftheEuropean Communities 1.1.73
CHAPTER 60
KNITTED ANDCROCHETED GOODS
Notes
1.ThisChapterdoesnotcover:
(a)CrochetlaceofheadingNo58.09;
(b)Knittedorcrocheted goodsfallingwithinChapter59;
(c)Corsets,corset-belts ,suspender-belts ,brassieres ,braces,suspenders ,gartersorthelike(headingNo61.09);
(d)OldclothingorotherarticlesfallingwithinheadingNo63.01;or
(e)Orthopaedic appliances ,surgicalbelts,trussesorthelike(headingNo90.19).
2.HeadingsNos60.02to60.06aretobetakentoapplytoknittedorcrocheted articlesandtopartsthereof :
(a)Knittedorcrocheted directlytoshape,whetherimportedasseparateitemsorintheformofanumberof
itemsinthelength;
(b)Madeup,bysewingorotherwise .
3.ForthepurposesofheadingNo60.06,knittedorcrocheted articlesarenotconsidered tobeelasticarticles
onlybyreasonoftheircontaining rubberthreadorelasticformingmerelyasupporting band.
4.TheheadingsofthisChapteraretobetakentoincludegoodsofthedescriptions specifiedthereinwhenmade
ofmetalthreadandofakindusedinapparel,asfurnishings orthelike.
5.ForthepurposesofthisChapter :
(a)"Elastic"meansconsisting oftextilematerialscombined withrubberthreads;and
(b)"Rubberised "meansimpregnated ,coated,coveredorlaminated withrubber,ormadewithtextilethread
impregnated ,coatedorcoveredwithrubber.
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
60.01 Knittedorcrocheted fabric,notelasticnorrubberised :
A.Ofwooloroffineanimalhair
B.Ofman-made fibres
C.Ofothertextilematerials16
20
1913
13
14
60.02 Gloves,mittensandmitts,knittedorcrocheted ,notelasticnorrubberised 23 20

1.1.73 OfficialJournaloftheEuropean Communities NoL1/231
RateofDuty
Heading
numberDescription autonomous
°/oconventional
•/«
1 2 3 4
60.03 Stockings ,understockings ,socks,ankle-socks ,sockettes andthelike,
knittedorcrocheted ,notelasticnorrubberised 22 13
60.04 Undergarments ,knittedorcrocheted ,notelasticnorrubberised :
A.Ofcotton 21 17
B.Ofothertextilematerials 21 17
60.05 Outergarmentsandotherarticles,knittedorcrocheted ,notelasticnor
rubberised :
A.Outergarmentsandclothingaccessories :
I.Jerseysandpullovers ,containing atleast50%byweightofwool
andweighing 600gormoreperarticle 21 10,5
II.Other 21 18
B.Other 20 13
60.06 Knittedorcrocheted fabricandarticlesthereof,elasticorrubberised (in­
cludingelasticknee-caps andelasticstockings ):
A.Fabric 18 11
B.Olhei 20 16

NoL1/232 OfficialJournaloftheEuropean Communities 1.1.73
CHAPTER 61
ARTICLES OFAPPAREL ANDCLOTHING ACCESSORIES OFTEXTILE FABRIC,
OTHER THANKNITTED ORCROCHETED GOODS
Notes
1.TheheadingsofthisChapteraretobetakentoapplytoarticlesofthekindsdescribedthereinonlywhenmade
upofanytextilefabric(includingfelt,bondedfibrefabric,braidortrimmings ofheadingNo58.07,tulleor
othernetfabricsandlace)oroffabricofmetalthread,butnotincludingarticlesofknittedorcrochetedmaterial
otherthanthosefallingwithinheadingNo61.09.
2.TheheadingsofthisChapterdonotcover:
(a)OldclothingorotherarticlesfallingwithinheadingNo63.01;or
(b)Orthopaedic appliances ,surgicalbelts,trussesorthelike(headingNo90.19).
3.ForthepurposesofheadingsNos61.01to61.04:
(a)Articleswhichcannotbeidentified aseithermen'sorboys'garmentsoraswomen'sorgirls'garments
aretobeclassifiedinheadingNo61.02or61.04asthecasemaybe;
(b)Theexpression "infants'garments"istobetakentoapplyto:
(i)Garmentsforyoungchildrenwhicharenotidentifiable asforwearexclusively byboysorbygirls,and
(ii)Babies'napkins .
4.Scarvesandarticlesofthescarftype,squareorapproximately square,ofwhichnosideexceeds60cmareto
beclassifiedashandkerchiefs (headingNo61.05).
Handkerchiefs ofwhichanysideexceeds60cmaretobeclassifiedinheadingNo61.06.
5.TheheadingsofthisChapteraretobetakentoapplytotextilefabrics(otherthanknittedorcrochetedfabric)
cuttoshapeformakingarticlesofthisChapter.
HeadingNo61.09,however ,alsoincludesfabricsknittedorcrochetedtoshapeformakingarticlesclassified
inthatheading,whetherimportedasseparateitemsorintheformofanumberofitemsinthelength.
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
61.01 Men'sandboys'outergarments 20 17
61.02 Women's ,girls'andinfants'outergarments :
A.Babies'garments
B.Other22
2010,5
17
61.03 Men'sandboys'undergarments,including collars,shirtfrontsandcuffs 20 17
61.04 Women's,girls'andinfants'undergarments 22 13

1.1.73 OfficialJournaloftheEuropean Communities NoL1/233
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
61.05 Handkerchiefs :
A.Ofcottonfabric,ofavalueofmorethan15UAperkgnetweight.... 20 11
B.Other 20 14
61.06 Shawls,scarves,mufflers,mantillas,veilsandthelike 21 16
61.07 Ties,bowtiesandcravats 21 10,5
61.08 Collars,tuckers,fallals,bodice-fronts ,jabots,cuffs,flounces,yokesand
similaraccessories andtrimmings forwomen'sandgirls'garments.... 21 10,5
61.09 Corsets,corset-belts ,suspender-belts ,brassières ,braces,suspenders ,garters
andthelike(includingsucharticlesofknittedorcrochetedfabric),whether
ornotelastic 21 8,5
61.10 Gloves,mittens,mitts,stockings ,socksandsockettes,notbeingknittedor
crocheted goods 21 14,5
61.11Madeupaccessories forarticlesofapparel (forexample,dressshields,
shoulderandotherpads,belts,muffs,sleeveprotectors ,pockets) 21 10,5

NoL1/234 OfficialJournaloftheEuropeanCommunities 1.1.73
CHAPTER 62
OTHER MADEUPTEXTILE ARTICLES
Notes
1.TheheadingsofthisChapteraretobetakentoapplytothearticlesofthekindsdescribedthereinonlywhen
madeupofanytextilefabric(otherthanfeltandbondedfibreorsimilarbondedyarnfabrics)orofthebraids
ortrimmings ofheadingNo58.07,notbeingknittedorcrocheted goods.
2.TheheadingsofthisChapterdonotcover:
(a)GoodsfallingwithinChapter58,59or61;or
(b)OldclothingorotherarticlesfallingwithinheadingNo63.01.
RateofDuty
Heading
numberDescription autonomous conventional
1 2 3 4
62.01 Travelling rugsandblankets :
A.Electrically heated 19
B.Other :
I.Ofcotton 19
II.Ofothertextilematerials 1912
14
14
62.02 Bedlinen,tablelinen,toiletlinenandkitchenlinen;curtainsandother
furnishing articles:
A.Netcurtains 22
B.Other 2217
19
62.03 Sacksandbags,ofakindusedforthepackingofgoods:
A.OfjuteorofothertextilebastfibresofheadingNo57.03:
I.Used 11
II.Other:
a)Offabricweighing lessthan310g/m2 23
b)Offabricweighingnotlessthan310g/m2butnotmorethan
500g/m2 23
c)Offabricweighingmorethan500g/m2 2320
19
15
B.Ofothertextilematerials :
I.Used:
a)Offlaxorofsisal 10
b)Other 19
II.Other 1910
13
6204Tarpaulins ,sails,awnings,sunblinds ,tentsandcampinggoods:
A.Ofcotton 19
B.Ofothertextilematerials 1915
16

1.1.73 OfficialJournaloftheEuropean Communities NoL1/235
Heading
numberDescriptionRateofDuty
autonomous
e/oconventional
•/.
1 2 3 4
62.05 Othermadeuptextilearticles (includingdresspatterns):
A.Stripsfortheinternalreinforcement ofbelts,ofawidthofnotlessthan
12mmbutnotmorethan102mm,composed oftwostripsoffabric
ofcottonorofregenerated textilefibres,whichhavebeenstuck
together ,theedgesofthenarrowerstrip,whichhasbeenstiffenedby
impregnation withsynthetic resin,beingcoveredbythefoldingover
oftheedgesofthewiderstrip
B.Floorcloths,dishcloths,dustersandthelike
C.Other21
21
218
15
10,5

NoL1/236 OfficialJournaloftheEuropean Communities 1.1.73
CHAPTER 63
OLDCLOTHING ANDOTHERTEXTILE ARTICLES ;RAGS
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/·
1 2 3 4
63.01 Clothing,clothingaccessories ,travellingrugsandblankets,household linen
andfurnishing articles (otherthanarticlesfallingwithinheadingNo58.01,
58.02or58.03),oftextilematerials,footwearandheadgearofanymaterial,
showingsignsofappreciable wearandimportedinbulkorinbales,sacks
orsimilarbulkpackings :
A.Usedclothing 18 8
B.Other 18 7
63.02 Usedornewrags,scraptwine,cordage,ropeandcablesandwornout
articlesoftwine,cordage,ropeorcables Free Free

1.1.73 OfficialJournaloftheEuropean Communities NoL1/237
SECTION XII
FOOTWEAR ,HEADGEAR ,UMBRELLAS ,SUNSHADES ,WHIPS,RIDING-CROPS ANDPARTSTHEREOF ;
PREPARED FEATHERS ANDARTICLES MADETHEREWITH :ARTIFICIAL FLOWERS ;
ARTICLES OFHUMAN HAIR;FANS
CHAPTER 64
FOOTWEAR ,GAITERS ANDTHELIKE;PARTSOFSUCHARTICLES
Notes
1.ThisChapterdoesnotcover:
(a)Footwear ,withoutappliedsoles,knittedorcrocheted (headingNo60.03)orofothertextilefabric(except
feltorbondedfibreorsimilarbondedyarnfabrics)(headingNo62.05);
(b)OldfootwearfallingwithinheadingNo63.01;
(c)Articlesofasbestos (headingNo68.13);
(d)Orthopaedic footwearorotherorthopaedic appliances ,orpartsthereof (headingNo90.19);or
(e)Toysandskatingbootswithskatesattached (Chapter97).
2.ForthepurposesofheadingsNos64.05and64.06,theexpression "parts"istobetakennottoincludepegs,
bootprotectors ,eyelets,boothooks,buckles,ornaments ,braid,laces,pomponsorothertrimmings (which
aretobeclassifiedintheirappropriate headings )orbuttonsorothergoodsfallingwithinheadingNo98.01.
3.ForthepurposesofheadingNo64.01,theexpression "rubberorartificialplasticmaterial"istobetakento
includeanytextilefabriccoatedorcoveredexternallywithoneorbothofthosematerials .
RateofDuty
Heading
numberDescription autonomous conventional
•/o •/.
1 2 3 4
64.01 Footwearwithoutersolesanduppersofrubberorartificialplasticmaterial 20 20
64.02 Footwear withoutersolesofleatherorcomposition leather;footwear
(otherthanfootwearfallingwithinheadingNo64.01)withoutersolesof
rubberorartificialplasticmaterial :
A.Footwearwithuppersofleather 20 8
B.Other 20 (a)
64.03 Footwear withoutersolesofwoodorcork 18 9
(a)SeeAnnex.

NoL1/238 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription autonomous
»/«conventional
•/·
1 2 3 4
64.04 Footwear withoutersolesofothermaterials 18 7
64.05 Partsoffootwear (including uppers,in-solesandscrew-onheels)ofany
materialexceptmetal:
A.Assemblies ofuppersaffixedtoinnersolesortoothersolecomponents ,
butwithoutoutersoles
B.Other18
169
6,5
9,564.06 Gaiters,spats,leggings,puttees,cricketpads,shin-guards andsimilar
articles,andpartsthereof 19

1.1.73 OfficialJournaloftheEuropean Communities NoL1/239
CHAPTER 65
HEADGEAR ANDPARTSTHEREOF
Notes
1.ThisChapterdoesnotcover:
(a)OldheadgearfallingwithinheadingNo63.01;
(b)Hairnetsofhumanhair(headingNo67.04);
(c)Asbestosheadgear (headingNo68.13);or
(d)Dolls'hatsorothertoyhats,orcarnivalarticlesofChapter97.
2.HeadingNo65.02istobetakennottoapplytohat-shapes madebysewing(otherthanhat-shapes madeby
thesewinginspiralsofplaitedorotherstrips).
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/·
1 2 3 4
65.01 Ilat-forms ,hatbodiesandhoodsoffelt,neitherblockedtoshapenor
withmadebrims;plateauxandmanchons (including slitmanchons ),of
felt:
A.Offuifeltorofmixedwoolorfineanimalhairandfurfelt 13 7,5
ß.Other 11 8
65.02 Hat-shapes ,plaitedormadefromplaitedorotherstripsofanymaterial,
neitherblockedtoshapenorwithmadebrims:
A.Ofwoodshavingsorstrips,straw,bark,esparto,aloe,Manilahemp
(abaca),sisalorotherunspunvegetablefibres 8 4,5
B.Ofothermaterials 15 6,5
65.03 Felthatsandotherfeltheadgear ,beingheadgearmadefromthefelthoods
andplateauxfallingwithinheadingNo65.01,whetherornotlinedor
trimmed :
A.Norlinedortrimmed :
I.Offurfeltorofmixedwoolorfineanimalhairandfurfelt 15 7,5
II.Other 15 8
B.Linedortrimmed :
].Offurfeltorofmixedwoolorfineanimalhairandfurfelt 17 10,5
II.Other 17 9,5

NoL1/240 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription autonomous conventional
•/. %
1 2 3 4
65.04 Hatsandotherheadgear,plaitedormadefromplaitedorotherstripsof
anymaterial,whetherornotlinedortrimmed :
A.Notlinedortrimmed :
I.Ofwoodshavingsorstrips,straw,bark,esparto,aloe,Manilahemp
(abaca),sisalorotherunspunvegetablefibres 11 5,5
II.Ofothermaterials 16 6,5
B.Linedortrimmed 18 9
65.05 Hatsandotherheadgear (includinghairnets),knittedorcrocheted ,or
madeupfromlace,feltorothertextilefabricinthepiece(butnotfrom
strips),whetherornotlinedortrimmed 19 9,5
65.06 Otherheadgear,whetherornotlinedortrimmed 19 9,5
65.07 Head-bands ,linings,covers,hatfoundations ,hatframes (includingspring
framesforoperahats),peaksandchinstraps ,forheadgear :
A.Head-bands 12 5
B.Other 16 8

1.1.73 OfficialJournaloftheEuropeanCommunities NoL1/241
CHAPTER 66
UMBRELLAS ,SUNSHADES ,WALKING-STICKS ,WHIPS,RIDING-CROPS ANDPARTSTHEREOF
Notes
1.ThisChapterdoesnotcover:
(a)Measurewalking-sticks orthelike(headingNo90.16);
(b)Firearm-sticks ,sword-sticks ,loadedwalking-sticks orthelike(Chapter93);or
(c)GoodsfallingwithinChapter97(forexample ,toyumbrellas andtoysunshades ).
2.HeadingNo66.03istobetakennottoapplytoparts,trimmings oraccessories oftextilematerial ,nortocovers,
tassels,thongs,umbrellacasesorthelike,ofanymaterial .Suchgoodsimportedwith,butnotfittedto,articles
fallingwithinheadingNo66.01or66.02aretobeclassifiedseparately andarenottobetreatedasforming
partofthosearticles.
RateofDuty
Heading
numberDescription autonomous conventional
•/. %
1 2 3 4
66.01 Umbrellas andsunshades (including walking-stick umbrellas ,umbrella
tents,andgardenandsimilarumbrellas ) 20 16
66.02 Walking-sticks (including climbing-sticks andseat-sticks ),canes,whips,
riding-crops andthelike 17 7
66.03 Parts,fittings,trimmings andaccessories ofarticlesfallingwithinheading
No66.01or66.02:
A.Handlesandknobs 17 6,5
B.Frames,includingframesmountedonshafts(sticks) 19 15
C.Otherparts,fittings,trimmings andaccessories 17 13

NoL1/242 OfficialjournaloftheEuropean Communities 1.1.73
CHAPTER 67
PREPARED FEATHERS ANDDOWNANDARTICLES MADEOFFEATHERS OROFDOWN ;
ARTIFICIAL FLOWERS ;ARTICLES OFHUMAN HAIR;FANS
Notes
1.ThisChapterdoesnotcover:
(a)Strainingclothofhumanhair(headingNo59.17);
(b)Floralmotifsoflace,ofembroidery orothertextilefabric(SectionXI);
(c)Footwear (Chapter64);
(d)Headgear (Chapter65);
(e)Featherdusters (headingNo96.04),powder-puffs (headingNo96.05)orhairsieves(headingNo96.06);
or
(f)Toys,sportsrequisitesorcarnivalarticles (Chapter97).
2.HeadingNo67.01istobetakennottoapplyto:
(a)Goods (forexample ,bedding )inwhichfeathersordownconstitute onlyfillingorpadding ;
(b)Articlesofapparelandaccessories theretoinwhichfeathersordownconstitute nomorethanmeretrimming
orpadding ;
(c)ArtificialflowersorfoliageorpartsthereoformadeuparticlesofheadingNo67.02;or
(d)Fans(headingNo67.05).
3.HeadingNo67.02istobetakennottoapplyto:
(a)Articlesofglass(Chapter70);
(b)Artificialflowers,foliageorfruitofpottery,stone,metal,woodorothermaterials ,obtainedinonepiece
bymoulding ,forging,carving,stampingorotherprocess,orconsisting ofpartsassembled otherwisethan
bybinding,glueingorsimilarmethods .
RateofDuty
Heading
numberDescription autonomous
°/oconventional
•/.
1 2 3 4
67.01 Skinsandotherpartsofbirdswiththeirfeathersordown,feathers,parts
offeathers,down,andarticlesthereof (otherthangoodsfallingwithin
headingNo05.07andworkedquillsandscapes):
A.Skinsandotherpartsofbirdswiththeirfeathersordown:
I.Dressedgooseskins,withoutfeathersbutwithdown,notcut.... 9 4,5
II.Other 15 7,5
B.Feathers ,partsoffeathersanddown 15 7,5

1.1.73 OfficialJournaloftheEuropean Communities NoL1/243
RateofDuty
Heading
numberDescription autonomous conventional
•/o »/o
1 2 3 4
67.01
(continued )C.Madeuparticles 22 9
67.02 Artificialflowers,foliageorfruitandpartsthereof;articlesmadeofarti­
ficialflowers,foliageorfruit:
A.Artificialflowers,foliageorfruitandpartsthereof :
I.Tarts 18 13
II.Other 21 15
B.Articlesmadeofartificialflowers,foliageorfruit 23 17
67.03 Humanhair,dressed,thinned,bleachedorotherwise worked;woolor
otheranimalhairpreparedforuseinmakingwigsandthelike:
A.Humanhair,notfurtherworkedthandressed 9 4,5
B.Other 14 7
67.04 Wigs,falsebeards,hairpads,curls,switchesandthelike,ofhumanor
animalhairoroftextiles;otherarticlesofhumanhair(includinghairnets) 19 7,5
67.05 Fansandhandscreens,non-mechanical ,ofanymaterial ;framesand
handlesthereforandpartsofsuchframesandhandles,ofanymaterial .. 21 8,5

NoL1/244 OfficialJournaloftheEuropeanCommunities 1.1.73
SECTION XIII
ARTICLES OFSTONE,OFPLASTER ,OFCEMENT ,OFASBESTOS ,OFMICA
ANDOFSIMILAR MATERIALS ;CERAMIC PRODUCTS ;GLASSANDGLASSWARE
CHAPTER 68
ARTICLES OFSTONE,OFPLASTER ,OFCEMENT ,OFASBESTOS ,OFMICAANDOFSIMILAR MATERIALS
Notes
1.ThisChapterdoesnotcover:
(a)GoodsfallingwithinChapter25;
(b)Coatedorimpregnated paperfallingwithinheadingNo48.07(forexample ,papercoatedwithmicapowder
orgraphite,bituminised orasphaltedpaper);
(c)Coatedorimpregnated textilefabricfallingwithinChapter59(forexample ,mica-coated fabric,bituminised
orasphaltedfabric);
(d)ArticlesfallingwithinChapter71;
(e)Toolsorpartsoftools,fallingwithinChapter82;
(f)Lithographic stonesofheadingNo84.34;
(g)Electricalinsulators (headingNo85.25)orfittingsofinsulating materialfallingwithinheadingNo85.26;
(h)Dentalburrs(headingNo90.17);
(ij)GoodsfallingwithinChapter91(forexample,clocksandclockcases);
(k)ArticlesfallingwithinheadingNo95.07;
(1)ArticlesfallingwithinChapter97(forexample,toys,gamesandsportsrequisites );
(m)GoodsfallingwithinheadingNo98.01(forexample,buttons),No98.05(forexample,slatepencils)or
No98.06(forexample,drawingslates);or
(n)Worksofart,collectors'piecesorantiques (Chapter99).
2.InheadingNo68.02theexpression "workedmonumental orbuildingstone"istobetakentoapplynotonly
tothevarietiesofstonereferredtoinheadingsNos25.15and25.16butalsotoallothernaturalstone(for
example,quartzite ,flint,dolomiteandsteatite)similarlyworked;itis,however ,tobetakennottoapplyto
slate.

1.1.73 OfficialJournaloftheEuropean Communities NoL1/245
RateofDuty
Heading
numberDescription autonomous conventional
•/o •/.
1 2 3 4
68.01 Roadandpavingsetts,curbsandflagstones ,ofnaturalstone(exceptslate) 4 2,5
68.02 Workedmonumental orbuildingstone,andarticlesthereof (including
mosaiccubes),otherthangoodsfallingwithinheadingNo68.01orwithin
Chapter69:
A.Workedmonumental orbuildingstone:
I.Simplycutorsawn,withaflatorevensurface :
a)Calcareous stoneoralabaster
b)Otherstone:
1.Flintforlininggrinders10
68
5
2.Other 8 4
II.Mouldedorturned,butnototherwise worked :
a)Calcareous stoneoralabaster 12 6
b)Otherstone 10 5
III.Polished ,decorated orotherwiseworked,butnotcarved:
a)Calcareous stoneoralabaster 15 7,5
b)Otherstone:
1.Ofanetweightoflessthan10kg 13 8,5
2.Other 13 6,5
IV.Carved 14 7
B.Mosaiccubes;powder,granulesandchippings ,artificially coloured.... 14 7
68.03 Workedslateandarticlesofslate,includingarticlesofagglomerated slate 5
68.04 Millstones ,grindstones ,grindingwheelsandthelike(includinggrinding,
sharpening ,polishing ,trueingandcuttingwheels,heads,discsandpoints),
ofnaturalstone(agglomerated ornot),ofagglomerated naturalorartificial
abrasives ,orofpottery,withorwithoutcores,shanks,sockets,axlesand
thelikeofothermaterials ,butwithoutframeworks ;segmentsandother
finishedpartsofsuchstonesandwheels,ofnaturalstone(agglomerated or
not),ofagglomerated naturalorartificialabrasives ,orofpottery:
A.Ofagglomerated abrasives :
I.Madeofnaturalorsyntheticdiamonds 10 4
II.Other 10 5
B.Other 8 3
68.05 Handpolishingstones,whetstones ,oilstones,honesandthelike,ofnatural
stone,ofagglomerated naturalorartificialabrasives ,orofpottery:
A.Ofagglomerated abrasives 11 4,5
B.Other 8 4

NoL1/246 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription autonomous
•/.conventional
'I,
1 2 3 4
68.06 Naturalorartificialabrasivepowderorgrain,onabaseofwovenfabric,
ofpaper,ofpaperboard orofothermaterials ,whetherornotcuttoshape
orsewnorotherwise madeup 11 4,5
68.07 Slagwool,rockwoolandsimilarmineralwools;exfoliated vermiculite ,
expanded clays,foamedslagandsimilarexpanded mineralmaterials ;
mixturesandarticlesofheat-insulating ,sound-insulating ,orsound-absorb­
ingmineralmaterials ,otherthanthosefallinginheadingNo68.12or
68.13orinChapter69:
A.Slagwool,rockwoolandsimilarmineralwools 10 5
B.Other 9 3,5
68.08 Articlesofasphaltorofsimilarmaterial (forexample,ofpetroleum
bitumenorcoaltarpitch) 8 3
68.09 Panels,boards,tiles,blocksandsimilararticlesofvegetablefibre,ofwood
fibre,ofstraw,ofwoodshavingsorofwoodwaste(including sawdust),
agglomerated withcement,plasterorwithothermineralbindingsub­
stances 14 6
68.10 Articlesofplastering material :
A.Boards,sheets,panels,tilesandthelike,notornamented 7 3,5
B.Other 10 4
68.11 Articlesofcement (including slagcement),ofconcreteorofartificialstone
(includinggranulated marbleagglomerated withcement),reinforced ornot 10 4
68.12 Articlesofasbestos-cement ,ofcellulosefibre-cement orthelike:
A.Buildingmaterials 10 4
B.Other 13 6,5
68.13 Fabricated asbestosandarticlesthereof (forexample,asbestosboard,
threadandfabric;asbestosclothing,asbestosjointing),reinforced ornot,
otherthangoodsfallingwithinheadingNo68.14;mixtureswithabasis
ofasbestosandmixtureswithabasisofasbestosandmagnesium carbonate ,
andarticlesofsuchmixtures :
A.Fabricated asbestos (forexample,cardedfibres,dyedfibres)
B.Articlesofasbestos :10 8
I.Thread 13 9
II.Fabric 17 11
III.Other 17 12
C.Mixtures withabasisofasbestosandmixtures withabasisofasbestos
andmagnesium carbonate ,andarticlesofsuchmixtures :
I.Mixtures 10 5
II.Articles 18 7

1.1.73 OfficialJournaloftheEuropean Communities NoL1/247
•/.RateofDuty
Heading
numberDescription autonomous
•/.conventional
°7o
1 2 3 4
68.14 Frictionmaterial (segments ,discs,washers,strips,sheets,plates,rollsand
thelike)ofakindsuitableforbrakes,forclutchesorthelike,withabasis
ofasbestos ,othermineralsubstances orofcellulose,whetherornot
combined withtextileorothermaterials 20 8
68.15 Workedmicaandarticlesofmica,including bondedmicasplittingson
asupportofpaperorfabric(forexample,micaniteaftdmicafolium ):
A.Sheetsorsplittingsofmica 7 4,5
B.Plates,sheetsorstripsmadefrommicasplittingsorpowder,whetheror
notonasupport 8 5
C.Other 10 8
68.16 Articlesofstoneorofothermineralsubstances (includingarticlesofpeat),
notelsewhere specifiedorincluded :
A.Unfiredbricksmadeofchromite 14 8,5
B.Other 14 5,5

NoL1/248 OfficialJournaloftheEuropean Communities 1.1.73
CHAPTER 69
CERAMIC PRODUCTS
Notes
1.TheheadingsofthisChapteraretobetakentoapplyonlytoceramicproductswhichhavebeenfiredafter
shaping .HeadingsNos69.04to69.14aretobetakentoapplyonlytosuchproductsotherthanheat-insulating
goodsandrefractory goods.
2.ThisChapterdoesnotcover:
(a)GoodsfallingwithinChapter71(forexample,imitationjewellery );
(b)CermetsfallingwithinheadingNo81.04;
(c)Electricalinsulators (headingNo85.25)orfittingsofinsulating materialfallingwithinheadingNo85.26;
(d)Artificialteeth(headingNo90.19);
(e)GoodsfallingwithinChapter91(forexample,clocksandclockcases);
(f)ArticlesfallingwithinChapter97(forexample ,toys,gamesandsportsrequisites );
(g)Smokingpipes,buttonsorotherarticlesfallingwithinChapter98;or
(h)Originalstatuary,collectors 'piecesorantiques (Chapter99).
RateofDuty
Heading
numberDescription autonomous
»/«conventional
%
1 2 3 4
LHEAT-INSULATING ANDREFRACTORY GOODS
69.01 Heat-insulating bricks,blocks,tilesandotherheat-insulating goodsof
siliceousfossilmealsorofsimilarsiliceousearths(forexample,kieselguhr ,
tripoliteordiatomite):
A.Bricksweighingmorethan650kg/m3 10
withmin.
of0,50UA
per100kg
gross5
B.Other 10
withmin.
of0,50UA
per100kg
gross5
withmin.
of0,50UA
per100kg
gross
69.02 Refractory bricks,blocks,tilesandsimilarrefractory constructional goods,
otherthangoodsfallingwithinheadingNo69.01:
A.Withabasisofmagnesite ,dolmiteorchromite 10
withmin.
of1,10UA
per100kg
gross4
withmin.
of1,10UA
per100kg
gross

1.1.73 OfficialJournaloftheEuropean Communities NoL1/249
RateofDuty
Heading
numberDescription autonomous
•/.conventional
»/«
1 2 3 4
69.02
(continued )
69.03B.Other
Otherrefractory goods(forexample,retorts,crucibles,muffles,nozzles,
plugs,supports,cupels,tubes,pipes,sheathsandrods),otherthangoods
fallingwithinheadingNo69.01:10
withmin.
of0-70UA
per100kg
gross4
withmin.
of0-60UA
per100kg
gross
A.Withabasisofgraphiteorotherformsofcarbon 18 9
B.Withabasisofmagnesite ,dolomiteorchromite 12 12
C.Other 14 8,5
II.OTHER CERAMIC PRODUCTS
69.04 Buildingbricks(includingflooringblocks,supportorfillertilesandthe
like):
A.Common pottery 8 4
B.Other 10 5
69.05 Roofingtiles,chimney-pots ,cowls,chimney-liners ,cornicesandothercon­
structional goods,includingarchitectural ornaments :
A.Hoofingtilesofcommonpottery 7 3,5
B.Other 10 5
69.06 Piping,conduitsandguttering (includingangles,bendsandsimilarfittings):
A.Common pottery 7 3,5
B.Other 16 8
69.07 Unglazedsetts,flagsandpaving,hearthandwalltiles:
A.Tiles,cubesandsimilararticlesformosaics,whetherornotrectangular ,
whicharecapableofbeingenclosedinasquarethesideofwhichdoes
notexceed5cm 18 8
withmin.
of0,27UA
perm2the
dutynotto
exceed16%
B.Other:
I.Common pottery 18 8

NoL1/250 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription autonomous conventional
•/· %
1 2 3 4
69.07
(continued )B.II.Other 18 8
withamin.
of0,30UA
perm2,the
dutynotto
exceed16ϋ/ο
69.08 Glazedsetts,flagsandpaving,hearthandwalltiles:
A.Tiles,cubesandsimilararticlesformosaics ,whetherornotrectangular ,
whicharecapableofbeingenclosedinasquarethesideofwhichdoes
notexceed 5cm18 9
withamin.
of0,45UA
perm2,the
dutynotto
exceed18%
B.Other:
I.Common pottery 18 9
II.Other 18 9
withamin.
of0,30UA
perm2,the
dutynotto
exceed18%
69.09 Laboratory ,chemicalorindustrial wares;troughs,tubsandsimilarrecep­
taclesofakindusedinagriculture ;pots,jarsandsimilararticlesofakind
commonly usedfortheconveyance orpackingofgoods:
A.Porcelain orchina 21 12
B.Other 16 7,5
69.10 Sinks,washbasins,bidets,waterclosetpans,urinals,bathsandlikesani­
taryfixtures 20
withamin.
of8UA
per100kg
gross10
withamin.
of6UA
per100kg
gross

1.1.73 OfficialJournaloftheEuropean Communities NoL1/251
•/. •/.RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/»
1 2 3 4
69.11 Tableware andotherarticlesofakindcommonly usedfordomesticor
toiletpurposes,ofporcelain orchina(including biscuitporcelain and
parian):
A.Whiteorsingle-coloured
B.Other27
withamin.
of13,60UA
per100kg
gross
27
withamin.
of12UA
per100kg
net13,5
withamin.
of12,20UA
per100kg
gross
13,5
withamin.
of25UA
per100kg
net
69.12 Tableware andotherarticlesofakindcommonly usedfordomesticor
toiletpurposes,ofotherkindsofpottery:
A.Common pottery 15 7,5
B.Stoneware 17 9,5
C.Earthenware orfinepottery:
I.Whiteorsingle-coloured
II.Other21
withamin.
of13,60UA
per100kg
gross
21
withamin.
of18UA
per100kg
net10,5
withamin.
of13,60UA
per100kg
gross
10,5
withamin.
of18UA
per100kg
net
21
1614
869.13 Statuettesandotherornaments ,andarticlesofpersonaladornment ;articles
offurniture :
A.Common pottery
B.Porcelain orchina
C.Other22
withamin.
of70UA
per100kg
gross
20
withamin.
of35UA
per100kg
gross11
withamin.
of70UA
per100kg
gross
10
withamin.
of35UA
per100kg
gross
69.14 Otherarticles :
A.Porcelain orchina 22
1815
7,5B.Other

NoL1/252 OfficialJournaloftheEuropean Communities 1.1.73
CHAPTER 70
GLASSANDGLASSWARE
Notes
1.ThisChapterdoesnotcover:
(a)Ceramicenamels (headingNo32.08);
(b)GoodsfallingwithinChapter71(forexample,imitationjewellery);
(c)Electricalinsulators (headingNo85.25)orfittingsofinsulating materialfallingwithinheadingNo85.26;
(d)Hypodermic syringes,artificialeyes,thermometers ,barometers ,hydrometers ,opticallyworkedoptical
elementsorotherarticlesfallingwithinChapter90;
(e)Toys,games,sportsrequisites ,Christmas treeornaments orotherarticlesfallingwithinChapter97(exclud­
ingglasseyeswithoutmechanisms fordollsorforotherarticlesofChapter97);or
(f)Buttons,fittedvacuumflasks,scentorsimilarspraysorotherarticlesfallingwithinChapter98.
2.ThereferenceinheadingNo70.07to"cast,rolled,drawnorblownglass(including flashedorwiredglass)
cuttoshapeotherthanrectangular shape,orbentorotherwiseworked (forexample,edgeworkedorengraved),
whetherornotsurfacegroundorpolished"istobetakentoapplytoarticlesmadefromsuchglass,provided
theyarenotframedorfittedwithothermaterials .
3.ForthepurposesofheadingNo70.20,theexpression "wool"means:
(a)Mineralwoolswithasilica(Si02)contentnotlessthan60%byweight;
(b)Mineralwoolswithasilica(Si02)contentlessthan60%butwithanalkalineoxide(KaOand/orNaaO)
contentofmorethan5%byweightoraboricoxide(B203)contentofmorethan2%byweight.
Mineralwoolswhichdonotcomplywiththeabovespecifications fallinheadingNo68.07.
4.ForthepurposesoftheTariff,theexpression "glass"istobetakentoextendtofusedquartzandfusedsilica.
RateofDuty
Heading
numberDescription autonomous
°/oconventional
»/«
1 2 3 4
70.01 Wasteglass(cullet);glassinthemass(excludingopticalglass):
A.Wasteglass(cullet) Free Free
B.Glassinthemass(excluding opticalglass) 9 3,5
70.02 Glassofthevarietyknownas"enamel"glass,inthemass,rodsandtubes 10 4
70.03 Glassinballs,rodsandtubes,unworked (notbeingopticalglass) 10 7

1.1.73 OfficialJournaloftheEuropeanCommunities NoL1/253
Rateo?Duty
Heading
numberDescription autonomous
%conventional
»/»
1 2 3 4
70.04 Unworkedcastorrolledglass(includingflashedorwiredglass),whether
figuredornot,inrectangles :
A.Wired
B.Othe·'10
withamin.
of1UA
per100kg
gross
10
withamin.
of1,60UA
per100kg
gross5
withamin.
of0,50UA
per100kg
gross
5
withamin.
of0,80UA
per100kg
gross
70.05 Unworked drawnorblownglass(including flashedglass),inrectangles 10
withamin.
of1UA
per100kg
gross6
withamin.
of0,60UA
per100kg
gross
70.06 Cast,rolled,drawnorblov/nglass(includingflashedorwiredglass),in
rectangles ,surfacegroundorpolished,butnotfurtherworked 10 5
70.07 Cast,rolled,drawnorblownglass(including flashedorwiredglass)cut
toshapeotherthanrectangular shape,orbentorotherwise worked (for
example ,edgeworkedorengraved),whetherornotsurfacegroundor
polished ;multiple-walledinsulating glass;leadedlightsandthelike 20 8
70.08 Safetyglassconsisting oftoughened orlaminated glass,shapedornot.... 22 9
70.09 Glassmirrors (including rear-view mirrors),unframed ,framedorbacked 22 11
70.10 Carboys ,bottles,jars,pots,tubularcontainers andsimilarcontainers ,of
glass,ofakindcommonly usedfortheconveyance orpackingofgoods;
stoppersandotherclosures,ofglass 24 9,5
70.11 Glassenvelopes (includingbulbsandtubes)forelectriclamps,electronic
valvesorthelike 18 7

NoL1/254 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription autonomous conventional
•/o °/o
1 2 3 4
70.12 Glassinnersforvacuumflasksorforothervacuumvessels:
A.Unfinished 21 10,5
B.Finished 25 12,5
70.13 Glassware (otherthanarticlesfallinginheadingNo70.19)ofakind
commonly usedfortable,kitchen,toiletorofficepurposes ,forindoor
decoration ,orforsimilaruses 24 15,5
70.14 Illuminating glassware ,signalling glassware andopticalelementsofglass,
notopticallyworkednorofopticalglass:
A.Articlesforelectricallightingfittings :
I.Facettedglass,plates,balls,pear-shaped drops,flower-shaped pieces,
pendantsandsimilararticlesfortrimmingchandeliers20 10
II.Other (forexample,diffusers ,ceilinglights,bowls,cups,lamp­
shades,globes,tulip-shaped pieces)20 9
B.Other 20 10
70.15 Clockandwatchglassesandsimilarglasses (including glassofakindused
forsunglasses butexcluding glasssuitableforcorrective lenses),curved,
bent,hollowedandthelike;glassspheresandsegmentsofspheres,ofa
kindusedforthemanufacture ofclockandwatchglassesandthelike....19 7,5
70.16 Bricks,tiles,slabs,pavingblocks,squaresandotherarticlesofpressedor
mouldedglass,ofakindcommonly usedinbuilding ;multi-cellular glassin
blocks,slabs,plates,panelsandsimilarforms10
withamin.
of2UA
per100kg
gross4
withamin.
of1,60UA
per100kg
gross
70.17 Laboratory ,hygienicandpharmaceutical glassware ,whetherornotgradu­
atedorcalibrated ;glassampoules :
A.Laboratory ,hygienicandpharmaceutical glassware :
LOffusedsilicaorfusedcjuartz
II.Other16
236,5
9
B.Glassampoules22 9
70.18 Opticalglassandelementsofopticalglass,otherthanopticallyworked
elements ;blanksforcorrective spectaclelenses-12 9

1.1.73 OfficialJournaloftheEuropean Communities NoL1/255
RateofDuty
Heading
numberDescription autonomous
•/.conventional
%
1 2 3 4
70.19 Glassbeads,imitationpearls,imitationpreciousandsemi-precious stones,
fragments andchippings ,andsimilarfancyordecorative glasssmallwares ,
andarticlesofglassware madetherefrom ;glasscubesandsmallglass
plates,whetherornotonabacking,formosaicsandsimilardecorative
purposes ;artificialeyesofglass,including thosefortoysbutexcluding
thoseforwearbyhumans;ornaments andotherfancyarticlesoflamp­
workedglass;glassgrains(ballotini):
A.Glassbeads,imitation pearls,imitation preciousandsemi-precious
stones,andsimilarfancyordecorative glasssmallwares ,notmounted ,
setorstrung,butincluding ungraded goodstemporarily strungfor
convenience oftransport ;glassgrains(ballotini):
I.Glassbeads:
a)Cutandmechanically polished
b)Other
II.Imitation pearlsFree
25
1,70UA
perkgnet5,5(a)
11,5
1,20UA
perkgnet
III.Imitationpreciousandsemi-precious stones:
a)Cutandmechanically polished
b)Other
IV.Other:
a)Glassgrains (ballotini )
b)Other
B.Artificial eves
C.Articlesofglassware madefromfancyordecorative glasssmallwares ..
D.OtherFree
16
17
19
17
20
205(a)
6,5
8,5
Π(a)
8,5
8
10
70.20 Glassfibre(includingwool),yarns,fabrics,andarticlesmadetherefrom :
A.Non-textile fibreandarticlesmadetherefrom
B.Textilefibre,yarns,fabrics,andarticlesmadetherefrom19
2311
13
70.21 Otherarticlesofglass 21 8,5
(a)Exemption fromthepaymentofdutyinrespectofgoodsfallingwithinsubheading AIa),AIIIa),andAIVb),withinthelimitsofatotalannual
quotaof80metrictons,tobegrantedbythecompetent ECAuthorities .

NoL1/256 OfficialJournaloftheEuropean Communities 1.1.73
SECTION XIV
PEARLS,PRECIOUS ANDSEMI-PRECIOUS STONES ,PRECIOUS METALS ,
ROLLED PRECIOUS METALS ,ANDARTICLES THEREOF ;
IMITATION JEWELLERY ;COIN
CHAPTER 71
PEARLS ,PRECIOUS ANDSEMI-PRECIOUS STONES ,PRECIOUS METALS ,ROLLED PRECIOUS METALS ,
ANDARTICLES THEREOF ;IMITATION JEWELLERY
Notes
1.SubjecttoNote1(a)toSectionVIandexceptasprovidedbelow,allarticlesconsisting whollyorpartly:
(a)Ofpearlsorofpreciousorsemi-precious stones(natural,syntheticorreconstructed ),or
(b)Ofpreciousmetalorofrolledpreciousmetal,
aretobeclassifiedwithinthisChapterandnotwithinanyotherChapter .
2.(a)HeadingsNos71.12,71.13and71.14donotcoverarticlesinwhichpreciousmetalorrolledpreciousmeta
ispresentasminorconstituents only,suchasminorfittingsorminorornamentation (forexample,mono­
grams,ferrulesandrims),andparagraph (b)oftheforegoingNotedoesnotapplytosucharticles;
(b)HeadingNo71.15doesnotcoverarticlescontaining preciousmetalorrolledpreciousmetal(otherthanas
minorconstituents ).
3.ThisChapterdoesnotcover:
(a)Amalgams ofpreciousmetal,andcolloidalpreciousmetal(headingNo28.49);
(b)Sterilesurgicalsuturematerials ,dentalfillingsandothergoodsfallinginChapter30;
(c)GoodsfallinginChapter32(forexample,lustres);
(d)Handbags andotherarticlesfallingwithinheadingNo42.02or42.03;
(e)GoodsofheadingNo43.03or43.04;
(f)GoodsfallingwithinSectionXI(textilesandtextilearticles);
(g)Footwear (Chapter64)andheadgear (Chapter65);
(h)Umbrellas ,walking-sticks andotherarticlesfallingwithinChapter66;
(ii)FansandhandscreensofheadingNo67.05;
(k)Coin(Chapter72or99);
(1)AbrasivegoodsfallingwithinheadingsNos68.04,68.05,68.06orChapter82,containing dustorpowder
ofpreciousorsemi-preciousstones(naturalorsynthetic);goodsofChapter82withaworkingpartof

1.1.73 OfficialJournaloftheEuropean Communities NoL1/257
preciousorsemi-precious stones(natural,syntheticorreconstructed )onasupportofbasemetal;machinery ,
mechanical appliances andelectricalgoods,andpartsthereof,fallingwithinSectionXVI,notbeingsuch
articleswhollyofpreciousorsemi-precious stones (natural,syntheticorreconstructed );
(m)GoodsfallingwithinChapter90,91or92(scientificinstruments ,clocksandwatches,ormusicalinstruments );
(n)Armsorpartsthereof (Chapter93);
(o)ArticlescoveredbyNote2toChapter97;
(p)ArticlesfallingwithinheadingsofChapter98otherthanheadingsNos98.01and98.12;or
(q)Originalsculptures andstatuary (headingNo99.03),collectors 'pieces(headingNo99.05)andantiques
ofanageexceeding onehundredyears(headingNo99.06),otherthanpearlsorpreciousorsemi-precious
stones .
4.(a)Theexpression "pearls"istobetakentoincludeculturedpearls;
(b)Theexpression "preciousmetal"meanssilver,gold,platinumandothermetalsoftheplatinumgroup;
(c)Theexpression "othermetalsoftheplatinumgroup"meansiridium,osmium,palladium ,rhodium ,and
ruthenium .
5.ForthepurposesofthisChapter,anyalloy(including asinteredmixture)containing preciousmetalistobe
treatedasanalloyofpreciousmetalif,andonlyif,anyonepreciousmetalconstitutes asmuchas2%,by
weight,ofthealloy.Alloysofpreciousmetalaretobeclassifiedaccording tothefollowing rules:
(a)Analloycontaining 2%ormore,byweight,ofplatinum istobetreatedonlyasanalloyofplatinum ;
(b)Analloycontaining 2%ormore,byweight,ofgoldbutnoplatinum ,orlessthan2%,byweight,ofplatinum ,
istobetreatedonlyasanalloyofgold;
(c)Otheralloyscontaining 2%ormore,byweight,ofsilveraretobetreatedasalloysofsilver.
ForthepurposesofthisNote,metalsoftheplatinumgrouparetoberegardedasonemetalandaretobe
treatedasthoughtheywereplatinum .
6.Exceptwherethecontextotherwiserequires ,anyreferenceintheseNotesorelsewhere intheTarifftoprecious
metalortoanyparticular preciousmetalistobetakentoincludeareferencetoalloystreatedasalloysof
preciousmetaloroftheparticularmetalinaccordance withtherulesinNote5above,butnottorolledprecious
metalortobasemetalornon-metals coatedorplatedwithpreciousmetal.
7.Theexpression"rolledpreciousmetal"meansmaterialmadewithabaseofmetalupononeormeresurfaces
ofwhichthereisaffixedbysoldering ,brazing,welding,hot-rolling orsimilarmechanical meansacoveringof
preciousmetal.Theexpression isalsotobetakentocoverbasemetalinlaidwithpreciousmetal.
8.ForthepurposesofheadingNo71.12,theexpression "articlesofjewellery"means:
(a)Anysmallobjectsofpersonaladornment (gem-setornot)(forexample,rings,bracelets ,necklaces ,brooches ,
ear-rings ,watch-chains ,fobs,pendants ,tie-pins,cuff-links ,dress-studs ,religiousorothermedalsand
insignia);and
(b)Articlesofpersonaluseofakindnormallycarriedinthepocket,inthehandbagorontheperson(such
ascigarettecases,powderboxes,chainpurses,cachouboxes).
9.ForthepurposesofheadingNo71.13,theexpression "articlesofgoldsmiths 'orsilversmiths 'wares"includes
sucharticlesasornaments ,tableware ,toilet-ware ,smokers'requisitesandotherarticlesofhousehold ,office
orreligioususe.

NoL1/258 OfficialJournaloftheEuropean Communities 1.1.73
10.ForthepurposesofheadingNo71.16,theexpression "imitationjewellery"meansarticlesofjewellerywithin
themeaningofparagraph (a)ofNote8above(butnotincludingbuttons,studs,cuff-linksorotherarticles
ofheadingNo98.01ordresscombs,hair-slides orthelikeofheadingNo98.12),notincorporating pearls,
preciousorsemi-precious stones(natural,syntheticorreconstructed )nor(exceptasplatingorasminor
constituents )preciousmetalorrolledpreciousmetal,andcomposed :
(a)Whollyorpartlyofbasemetal,whetherornotplatedwithpreciousmetal;or
(b)Ofatleasttwomaterials (forexample ,woodandglass,boneandamber,motherofpearlandartificial
plasticmaterial),noaccountbeingtakenofmaterials (forexample,necklacestrings)usedonlyforassembly .
11.Cases,boxesandsimilarcontainers importedwitharticlesofthisChapteraretobeclassifiedwithsucharticles
iftheyareofakindnormallysoldtherewith .Cases,boxesandsimilarcontainers importedseparately areto
beclassifiedundertheirappropriate headings .
RateofDuty
Heading
numberDescription autonomous
•/«conventional
»/«
1 2 3 4
I.PEARLS ANDPRECIOUS ANDSEMI-PRECIOUS STONES
71.01 Pearls,unworked orworked,butnotmounted ,setorstrung (except
ungradedpearlstemporarily strungforconvenience oftransport )Free Free
71.02 Preciousandsemi-precious stones,unworked ,cutorotherwiseworked,but
notmounted,setorstrung(exceptungraded stonestemporarily strungfor
convenience oftransport ):
A.Unworked orsimplysawn,cleavedorbruted Free Free
B.Other :
I.Forindustrial uses:
a)Articlesofpiezo-electric quartz 5 3,5
b)Other 8 4
II.Forotheruses Free Free
71.03 Syntheticorreconstructed preciousorsemi-precious stones,unworked ,cut
orotherwise worked,butnotmounted ,setorstrung (exceptungraded
stonestemporarily strungforconvenience oftransport):
A.Unworked orsimplysawn,cleavedorbruted 2 1
B.Other:
I.Forindustrial uses 8 4
II.Forotheruses 4 2
71.04 Dustandpowderofnaturalorsyntheticpreciousorsemi-precious stones Free 1,5

1.1.73 OfficialJournaloftheEuropean Communities NoL1/259
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/«
1 2 3 4
II.PRECIOUS METALS ANDROLLED PRECIOUS METALS ,
UNWROUGHT ,UNWORKED ORSEMI-MANUFACTURED
71.05 Silver,including silvergiltandplatinum-plated silver,unwrought orsemi­
manufactured :
A.Unwrought Free Free
B.Bars,rods,wireandsections ;plates,sheetsandstrips 4 2
C.Tubes,pipesandhollowbars 7 3,5
D.Foilofathickness ,excluding anybacking ,notexceeding 0.15mm.... 13 6,5
E.Powder,purls,spangles ,cuttingsandotherforms 13 5
71.06 Rolledsilver,unworked orsemi-manufactured :
A.Unworked 10 5
B.Semi-manufactured 13 6,5
71.07 Gold,includingplatinum-plated gold,unwrought orsemi-manufactured :
A.Unwrought Free Free
B.Bars,rods,wireandsections ;plates,sheetsandstrips2 0,5
C.Tubes,pipesandhollowbars4 2
D.Foilofathickness ,excluding anybacking,notexceeding 0.15mm....12 8
E.Powder,purls,spangles ,cuttingsandotherforms11 5,5
71.08 Rolledgoldonbasemetalorsilver,unworked orsemi-manufactured ....9 3,5
71.09 Platinumandothermetalsoftheplatinumgroup,unwrought orsemi­
manufactured :
A.Platinumandplatinumalloys:
I.Unwrought ,includingplatinumblack Free Free
II.Bars,rods,wireandsections ;plates,sheetsandstrips 2 1
III.Tubes,pipesandhollowbars 3 1,5
IV.Foilofathickness ,excluding anybacking,notexceeding 0.15mm H 4
V.Powder,purls,spangles ,cuttingsandotherforms 9 4,5
B.Othermetalsoftheplatinumgroupandalloysthereof :
I.Unwrought Free Free
II.Semi-manufactured 4 2
71.10 Rolledplatinumorotherplatinumgroupmetals,onbasemetalorprecious
metal,unworked orsemi-manufactured 7 3,5
71.11 Goldsmiths ',silversmiths 'andjewellers'sweepings ,residues,lemels,and
otherwasteandscrap,ofpreciousmetal Free Free

NoL1/260 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription autonomous conventional
°/o '/o
1 2 3 4
III.JEWELLERY ,GOLDSMITHS 'ANDSILVERSMITHS 'WARES
ANDOTHER ARTICLES
71.12 Articlesofjewelleryandpartsthereof,ofpreciousmetalorrolledprecious
metal:
A.Ofpreciousmetal 9 4,5
B.Ofrolledpreciousmetal 12 9
71.13 Articlesofgoldsmiths 'orsilversmiths 'waresandpartsthereof,ofprecious
metalorrolledpreciousmetal,otherthangoodsfallingwithinheading
No71.12:
A.Ofpreciousmetal 9 7,5
B.Ofrolledpreciousmetal 12 5
71.14 Otherarticlesofpreciousmetalorrolledpreciousmetal:
A.Ofpreciousmetal9 7,5
B.Ofrolledpreciousmetal12 6
71.15 Articlesconsisting of,orincorporating ,pearls,preciousorsemi-precious
stones(natural,syntheticorreconstructed ):
A.Articlesconsisting of,orincorporating ,pearls:
I.Necklaces ,braceletsandotherarticles,ofpearls,simplystrung
withoutfasteners orotheraccessories Free Free
II.Other 14 7
B.Articlesconsisting of,orincorporating ,preciousorsemi-precious stones
(natural,syntheticorreconstructed ):
I.Madewhollyofnaturalpreciousorsemi-precious stones:
a)Necklaces ,braceletsandotherarticlesofnaturalpreciousor
semi-precious stones,simplystrungwithoutfastenersorother
accessories Free Free
b)Other 9 7,5
II.Other 14 7
71.16 Imitationjewellery :
A.Ofbasemetal 22 18
B.Other 22 11,5

1.1.73 OfficialJournaloftheEuropean Communities NoL1/261
CHAPTER 72
COIN
Note
ThisChapterdoesnotcovercollectors 'pieces(headingNo99.05).
Heading
numberDescriptionRateofDuty
autonomous
%conventional
%
1 2 3 4
72.01 FreeFreeCoin

NoL1/262 OfficialJournaloftheEuropean Communities 1.1.73
SECTION XV
BASEMETALS ANDARTICLES OFBASEMETAL
Notes
1.ThisSectiondoesnotcover:
(a)Preparedpaints,inksorotherproductswithabasisofmetallicflakesorpowderfallingwithinheading
No32.08,32.09,32.10or32.13;
(b)Ferro-cerium orotherpyrophoric alloys(headingNo36.07);
(c)Headgear orpartsthereoffallingwithinheadingNo65.06or65.07;
(d)UmbrellaframesandothergoodsofheadingNo66.03;
(e)GoodsfallingwithinChapter71(forexample ,preciousmetalalloys,rolledpreciousmetalandimitation
jewellery );
(f)ArticlesfallingwithinSectionXVI(machinery ,mechanical appliances andelectricalgoods);
(g)Assembled railwayortramwaytrack(headingNo86.10)orotherarticlesfallingwithinSectionXVII
(vehicles,shipsandboats,aircraft);
(h)Instruments orapparatus ofbasemetalofakindfallingwithinSectionXVIII,includingclockandwatch
springs;
(ij)Leadshotpreparedforammunition (headingNo93.07)orotherarticlesfallingwithinSectionXIX(arms
andammunition );
(k)ArticlesfallingwithinChapter94(furnitureandmattresssupports );
(1)Handsieves(headingNo96.06);
(m)ArticlesfallingwithinChapter97(forexample ,toys,gamesandsportsrequisites);or
(n)Buttons,pens,pencil-holders ,pennibsoYotherarticlesfallingwithinChapter98.
2.Throughout theTariff,theexpression "partsofgeneraluse"means :
(a)Goodsdescribed inheadingsNos73.20,73.25,73.29,73.31and73.32andsimilargoodsofotherbase
metals;
(b)Springsandleavesforsprings,ofbasemetal,otherthanclockandwatchsprings (headingNo91.11);and
(c)Goodsdescribed inheadingsNos83.01,83.02,83.07,83.09,83.12and83.14.
InChapters73to82(butnotinheadingNo73.29or74.13)referencestopartsofgoodsdonotincludereferences
topartsofgeneraluseasdefinedabove.
Subjecttotheprecedingparagraph andtotheNotetoChapter83,theheadingsinChapters73to81aretobe
takennottoapplytoanygoodsfallingwithinChapter82or83.
3.Classification ofalloys(otherthanferro-alloys andmasteralloysasdefinedinChapters 73and74):
(a)Analloyofbasemetalscontaining morethan10%,byweight,ofnickelistobeclassifiedasanalloyof
nickel,exceptinthecaseofanalloyinwhichironpredominates byweightovereachoftheothermetals.
(b)Anyotheralloyofbasemetalsistobeclassifiedasanalloyofthemetalwhichpredominates byweightover
eachoftheothermetals .
(c)Analloycomposed ofbasemetalsofthisSectionandofelementsnotfallingwithinthisSectionistobe
treatedasanalloyofbasemetalsofthisSectionifthetotalweightofsuchmetalsequalsorexceedsthe
totalweightoftheotherelementspresent .
(d)InthisSectiontheterm"alloy"istobetakentoincludesinteredmixturesofmetalpowdersandheterogeneous
intimatemixturesobtainedbymelting (otherthancermets).

1.1.73 OfficialJournaloftheEuropeanCommunities NoL1/263
4.Unlessthecontextotherwise requires ,anyreferenceintheTarifftoabasemetalistobetakentoincludea
referencetoalloyswhich,byvirtueofNote3above,aretobeclassifiedasalloysofthatmetal.
5.Classification ofComposite Articles :
Exceptwheretheheadingsotherwise require,articlesofbasemetal(including articlesofmixedmaterials
treatedasarticlesofbasemetalundertheInterpretative Rules)containing twoormorebasemetalsaretobe
treatedasarticlesofthebasemetalpredominating byweight.
Forthispurpose :
(a)Ironandsteel,ordifferentkindsofironorsteel,areregardedasoneandthesamemetal,
(b)Analloyisregardedasbeingentirelycomposed ofthatmetalasanalloyofwhich,byvirtueofNote3,it
isclassified ,and
(c)AcermetofheadingNo81.04isregardedasasinglebasemetal.
6.ForthepurposesofthisSection,theexpression "wasteandscrap"meanswasteandscrapmetalfitonlyforthe
recoveryofmetalorforuseinthemanufacture ofchemicals .
Additional Note
Theclassification ofthegoodsofthisSectionshallnotbeaffectedbytheapplication ofaroughcoating(forexample,
ofgrease,oil,tar,redleadorgraphite)clearlyintendedtoprotectthemfromrustorotheroxidation .
CHAPTER 73
IRONANDSTEELANDARTICLES THEREOF
Notes
1.InthisChapterthefollowingexpressions havethemeaningsherebyassignedtothem:
(a)Pigironandcastiron(headingNo73.01):
Aferrousproductcontaining ,byweight,T9%ormoreofcarbon,andwhichmaycontainoneormoreof
thefollowing elementswithintheweightlimitsspecified :
lessthan15%phosphorus ,
notmorethan8%silicon,
notmorethan6%manganese ,
notmorethan30%chromium ,
notmorethan40%tungsten ,
andanaggregate ofnotmorethan10%ofotheralloyelements (forexample,nickel,copper,aluminium ,
titanium,vanadium ,molybdenum ).
However ,theferrousalloysknownas"non-distorting toolsteels",containing ,byweight,1-9%ormore
ofcarbonandhavingthecharacteristics ofsteel,aretobeclassifiedassteels,undertheirappropriate headings .
(ECSC)Moltenpigironshallbetreatedassolidpigiron.
(b)I.Spiegeleisen (headingNo73.01):
Aferrousproductcontaining ,byweight,morethan6%butnotmorethan30%ofmanganese and
otherwise conforming tothespecification at(a)above.
II.(ECSC)Haematite pigironandcastiron(foundryorsteel-making iron(headingNo73.01):
Aferrousproductwhichmaycontain,byweight,notmorethan0-50%ofphosphorus aswellassilicon
andmanganese uptothemaximum proportions specifiedinNote1(a).

NoL1/264 OfficialJournaloftheEuropean Communities 1.1.73
III.(ECSC)Phosphoric iron(includingferro-phosphorus )(headingNo73.01):
Aferrousproductwhichmaycontain,byweight,morethan0-50%butlessthan15%ofphosphorus
aswellassiliconandmanganese uptothemaximum proportions specifiedinNote1(a).
Haematite pigiron,andcastiron,andphosphoric ironmayalsocontain,byweight,takenseparately
ortogether,notmorethan:
0-30%nickel,
0-20%chromium ,
0-30%copper,
and0-10%ofeachoftheotheralloyelements (forexample,aluminium ,titanium,vanadium ,
molybdenum ,tungsten).
Phosphoric ironcontaining ,byweight,15%ormoreofphosphorus fallswithinheadingNo28.55
(phosphides ).
(c)Ferro-alloys (headingNo73.02):
Alloysofiron(otherthanmasteralloysasdennedinNote1toChapter74)whicharenotusefullymalleable
andarecommonly usedasrawmaterialinthemanufacture offerrousmetalsandwhichcontain,byweight,
separately ortogether :
morethan8%ofsilicon,or
morethan30%ofmanganese ,or
morethan30%ofchromium ,or
morethan40%oftungsten ,or
atotalofmorethan10%ofotheralloyelements (aluminium ,titanium ,vanadium ,copper,molybdenum ,
niobiumorotherelements ,subjecttoamaximum contentof10%inthecaseofcopper),
andwhichcontain,byweight,notlessthan4%inthecaseofferro-alloys containing silicon,notlessthan
8%inthecaseofferro-alloys containing manganese butnosiliconornotlessthan10%inothercases,
oftheelementiron.
(d)Alloysteel(headingNo73.15):
Steelcontaining ,byweight,oneormoreelementsinthefollowingproportions :
morethan2%ofmanganese andsilicon,takentogether ,or
2-00% ormoreofmanganese ,or
2-00% ormoreofsilicon,or
0-50%ormoreofnickel,or
0-50%ormoreofchromium ,or
0-10%ormoreofmolybdenum ,or
0-10% ormoreofvanadium ,or
0-30% ormoreoftungsten ,or
0-30% ormoreofcobalt,or
0-30% ormoreofaluminium ,or
0-40% ormoreofcopper,or
0-10% ormoreoflead,or
0-12%ormoreofphosphorus ,or
0-10% ormoreofsulphur,or
0-20% ormoreofphosphorus andsulphur,takentogether ,or
0-10%ormoreofotherelements ,takenseparately .

1.1.73 OfficialJournaloftheEuropeanCommunities NoL1/265
(e)Highcarbonsteel(headingNo73-15):
Steelcontaining ,byweight,notlessthan0-60%ofcarbonandhavingacontent,byweight,lessthan0-04%
ofphosphorus andsulphurtakenseparately andlessthan0-07%oftheseelementstakentogether .
(f)Puddledbarsandpilings(headingNo73.06):
Productsforrolling,forgingorre-melting obtainedeither:
(i)Byshinglingballsofpuddledirontoremovetheslagarisingduringpuddling ,or
(ii)Byroughlyweldingtogetherbymeansofhot-rolling ,packetsofscrapironorsteelorpuddlediron.
(g)Ingots(headingNo73.06):
Productsforrollingorforgingobtainedbycastingintomoulds .
(ECSC)Moltensteelshallbetreatedassteelofthecorresponding kindiningots.
(h)Bloomsandbillets(headingNo73.07):
Semi-finished productsofrectangular section,ofacross-sectional areaexceeding 1,225mm2andofsuch
dimensions thatthethicknessexceedsonequarterofthewidth.
(ij)Slabsandsheetbars(includingtinplatebars)(headingNo73.07):
Semi-finished productsofrectangular section,ofathicknessnotlessthan6mm,ofawidthnotlessthan
150mmandofsuchdimensions thatthethicknessdoesnotexceedonequarterofthewidth.
(k)Coilsforre-rolling (headingNo73.08):
Coiledsemi-finished hot-rolled products ,ofrectangular section,notlessthan1-5mmthick,ofawidth
exceeding 500mmandofaweightofnotlessthan500kgperpiece.
(1)Universalplates(headingNo73.09):
Productsofrectangular section,hot-rolled lengthwise inaclosedboxoruniversalmill,ofathickness
exceeding 5mmbutnotexceeding 100mm,andofawidthexceeding 150mmbutnotexceeding 1,200mm.
(m)Hoopandstrip(headingNo73.12):
Rolledproductswithshearedorunsheared edges,ofrectangular section,ofathicknessnotexceeding 6mm,
ofawidthnotexceeding 500mmandofsuchdimensions thatthethickness doesnotexceedonetenth
ofthewidth,instraightstrips,coilsorflattenedcoils.
(n)Sheetsandplates(headingNo73.13):
Rolledproducts (otherthancoilsforre-rolling asdefinedinparagraph (k)above)ofanythicknessand,if
inrectangles ,ofawidthexceeding 500mm.
(ECSC)Suchproductsincludethespecialcategoryof"electricalsheetsandplates"whichunderacurrent
of50cpsandamagneticfluxof10,000Gausshaveawatt-lossperkg,calculated bytheEpsteinmethod,
of:
—2-1wattsorless,whentheirthickness doesnotexceed0-20mm;
—3-6wattsorless,whentheirthickness isnotlessthan0-20mmbutlessthan0-60mm;
—6wattsorless,whentheirthickness isnotlessthan0-60mmbutnotgreaterthan1-50mm.
HeadingNo73.13istobetakentoapply,interalia,tosheetsorplateswhichhavebeencuttonon-rectangu­
larshape,perforated ,corrugated ,channelled ,ribbed,polishedorcoated,providedthattheydonotthereby
assumethecharacter ofarticlesorofproductsfallingwithinotherheadings .
(ECSC)forthepurposesofapplyingsubheadings ,sheetsandplatescorrugated byanyprocessshallbe
treatedasflatsheetsandplates.

NoL1/266 OfficialJournaloftheEuropean Communities 1.1.73
(o)Wire(headingNo73.14):
Cold-drawn productsofsolidsectionofanycross-sectional shape,ofwhichnocross-sectional dimension
exceeds13mm.InthecaseofheadingsNos73.26and73.27,however ,theterm"wire"isdeemedtoinclude
rolledproductsofthesamedimensions .
(p)Barsandrods(includingwirerod)(headingNo73.10):
Productsofsolidsectionwhichdonotconformtotheentiretyofanyofthedefinitions (h),(ij),(k),(1),
(m),(n)and(o)above,andwhichhavecross-sections intheshapeofcircles,segmentsofcircles,ovals,
isoscelestriangles ,rectangles ,hexagons ,octagons orquadrilaterals withonlytwosidesparallelandthe
othersidesequal.
Theexpression alsoincludesconcretereinforcing barswhichapartfromminorindentations ,flanges,grooves
orotherdeformations produced duringtherollingprocesscorrespond totheabovedefinition .
(ECSC)''''Wirerod"isaproductofsolidsectionobtainedexclusively byhotrolling,andwhichishot-coiled :
Thetermalsoincludes :
1.Productsofroundorsquaresectionofwhichthediameterorsidedoesnotexceed13mm;
2.Productsofanyothersection,whichdonotconformtothedefinition ofhoopandstripinNotel (m)
above,weighingnotmorethan1,330kgperlinearmeter.
(q)Hollowminingdrillsteel(headingNo73.10):
Steelhollowbarsofanycross-section ,suitableforminingdrills,ofwhichthegreatestexternaldimension
exceeds15mmbutdoesnotexceed50mm,andofwhichthegreatestinternaldimension doesnotexceed
onethirdofthegreatestexternaldimension .Othersteelhollowbarsaretobetreatedasfallingwithinheading
No73.18.
(r)Angles,shapesandsections (headingNo73.11):
Products ,otherthanthosefallingwithinheadingNo73.16,whichdonotconformtotheentiretyofany
ofthedefinitions (h),(ij),(k),(1),(m),(n)and(o)above,andwhichdonothavecross-sections intheform
ofcircles,segmentsofcircles,ovals,isoscelestriangles ,rectangles ,hexagons ,octagonsorquadrilaterals
withonlytwosidesparallelandtheothertwosidesequal,andwhicharenothollow.
(s)(ECSC)Tinplate (headingsNos73.12and73.13):
Hoopandstripandsheetsandplatescoatedwithalayerofmetalcontaining ,byweight,97%ormoreof
tin,whetherornotvarnished .
2.HeadingsNos73.06to73.14aretobetakennottoapplytogoodsofalloyorhighcarbonsteel(heading
No73.15).
3.Ironandsteelproductsofthekinddescribed inanyoftheheadingsNos73.06to73.15inclusive ,cladwith
anotherferrousmetal,aretobeclassifiedasproductsoftheferrousmetalpredominating byweight.
4.Ironobtainedbyelectrolytic deposition isclassifiedaccordingtoitsformanddimensions withthecorresponding
productsobtainedbyotherprocesses .
5.Theexpression "high-pressure hydro-electricconduitsofsteel"(headingNo73.19)meansriveted,weldedor
seamlesscircularsteeltubesorpipesandbendstherefor,ofaninternaldiameterexceeding 400mmandofa
wallthicknessexceeding 10-5mm.

1.1.73 OfficialJournaloftheEuropean Communities NoL1/267
RateofDuty
Heading
numberDescription autonomous conventional
Vo •/.
1 2 3 4
73.01 Pigiron,castironandspiegeleisen ,inpigs,blocks,lumpsandsimilar
forms:
A.Spiegeleisen (ECSC) 4
B.Haematite pigironandcastiron(ECSC) 4
C.Phosphoric pigironandcastiron(ECSC) 4
D.Otherpigironandcastiron:
I.Containing ,byweight,notlessthan0.30%butnotmorethan1%of
titanium andnotlessthan0.50%butnotmorethan1%of
vanadium (ECSC) Free
11.Other (ECSC) 4
73.02 Ferro-alloys :
A.Ferro-manganese :
I.Containing morethan2%byweightofcarbon (highcarbonferro­
manganese )(ECSC) 4
II.Other 8 8
B.Ferro-aluniinium ,ferro-silico-aluminium andferro-silico-mangano-alu ­
minium 7 7
C.Ferro-silicon 10 10(a)
D.Ferro-silico-manganese 6 5,5(b)
E.Ferro-chromium andferro-silico-chromium :
I.Ferro-chromium 8 8(c)
II.Ferro-silico-chromium 7 7
F.Ferro-nickel 7 Free
G.Other 7 (d)
(a)Exemption fromthepaymentofdutywithinthelimitsofanannualquotaof20,000metrictonstobegrantedbythecompetent ECauthorities .
(b)Exemption fromthepaymentofdutywithinthelimitsofanannualquotaof50,000metrictonstobegrantedbythecompetent ECauthorities .
(c)Exemption fromthepaymentofdutyinrespectofferrochromium containing notmorethan010%byweightofcarbonandmorethan30%,butnot
morethan90%,ofchromium ,withinthelimitsofanannualquotaof3,000metrictons,tobegrantedbythecompetent ECauthorities .
(d)SecAnnex.

NoL1/268 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/·
1 2 3 4
73.03 Wasteandscrapmetalofironorsteel(ECSC) Free
73.04 Shotandangulargrit,ofironorsteel,whetherornotgraded;wirepellets
ofironorsteel 10 4
73.05 Ironorsteelpowders ;spongeironorsteel:
A.Ironorsteelpowders
B.Spongeironorsteel(ECSC)8 4
3
73.06 Puddledbarsandpilings;ingots,blocks,lumpsandsimilarforms,ofiron
orsteel(ECSC) 3
73.07 Blooms,billets,slabsandsheetbars(includingtinplatebars),ofironor
steel;piecesroughlyshapedbyforging,ofironorsteel:
A.Bloomsandbillets:
I.Rolled (ECSC) 4
II.Forged 10 5
B.Slabsandsheetbars(includingtinplatebars):
I.Rolled (ECSC) 4
II.Forged 10 5
C.Piecesroughlyshapedbyforging 10 4
73.08 Ironorsteelcoilsforre-rolling :
A.Lessthan1.50minwidth,intendedforre-rolling (a)(ECSC)
B.Other (ECSC)
I5
6
I
a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.1.73 OfficialJournaloftheEuropean Communities NoL1/269
RateofDuty
Heading
numberDescription autonomous
»/.conventional
»/»
1 2 3 4
73.09 Universalplatesofironorsteel(ECSC) 6
73.10 Barsandrods(including wirerod),ofironorsteel,hot-rolled ,forged,
extruded,cold-formed orcold-finished (includingprecision-made );hollow
miningdrillsteel:
A.Notfurtherworkedthanhot-rolled orextruded :
I.Wirerod(ECSC)
II.Barsandrods(ECSC)
III.Hollowminingdrillsteel(ECSC)7
6
5
B.Notfurtherworkedthanforged 10 7
C.Notfurtherworkedthancold-formed orcold-finished 10 7
D.Cladorsuface-worked (forexample,polished ,coated):
I.Notfurtherworkedthanclad:
a)Hot-rolled orextruded (ECSC) 5
b)Cold-formed orcold-finished 10 7
II.Other 10 7
73.11 Angles,shapesandsections,ofironorsteel,hot-rolled ,forged,extruded ,
cold-formed orcold-finished ;sheetpilingofironorsteel,whetherornot
drilled,punchedormadefromassembled elements :
A.Angles,shapesandsections :
I.Notfurtherworkedthanhot-rolled orextruded (ECSC) 6
II.Notfurtherworkedthanforged 10 7
III.Notfurtherworkedthancold-formed orcold-finished 10 7
IV.Cladorsurface-worked (forexample,polished,coated):
a)Notfurtherworkedthanclad:
1.Hot-rolled orextruded (ECSC) 5
2.Cold-formed orcold-finished 10 7
b)Other 10 7
B.Sheetpiling (ECSC) 6

NoL1/270 OfficialJournaloftheEuropean Communities 1.1.73
RateifDuty
Heading
numberDescription autonomous conventional
% •/«
1 2 3 4
73.12 Hoopandstrip,ofironorsteel,hot-rolled orcold-rolled :
A.Notfurtherworkedthanhot-rolled (ECSC)
B.Notfurtherworkedthancold-rolled :
I.Incoilsforthemanufacture oftinplate (a)(ECSC)H
8
II.Other 10 8
C.Clad,coatedorotherwise surface-treated :
I.Silvered ,gildedorplatinum-plated 10 8
II.Enamelled 10 8
III.Tinned :
a)Tinplate (ECSC) 7 ·
b)Other - 10 8
IV.Zinc-coated orlead-coated 10 8
V.Other(forexample ,copper-plated ,artificially oxidised ,lacquered ,
nickel-plated ,varnished ,clad,parkerised ,printed):
a)Notfurtherworkedthanclad:
1.Hot-rolled (ECSC) 7
.Cold-rolled 10 8
b)Other 10 8
1).Otherwise shapedorworked (forexample ,perforated ,chamfered ,lap­
jointed ) 10 8
73.13 Sheetsandplates,ofironorsteel,hot-rolledorcold-rolled :
A.'Electrical 'sheetsandplates:
I.Withawatt-loss ,regardless ofthickness ,of0.75wattorless(ECSC)
II.Other (ECSC)
B.Othersheetsandplates:
I.Notfurtherworkedthanhot-rolled ,ofathickness of:
a)1mmormore(ECSC)
b)Lessthan2mm(ECSC)
II.Notfurtherworkedthancold-rolled ,ofathickness of:6
7
7
6
a)3mmormore JO 7
(a)Entryunderthis»ubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.1.73 OfficialJournaloftheEuropean Communities NoL1/271
RateofDuty
Heading
numberDescription autonomous conventional
•/. '/>
1 2 3 4
73.13 B.II.b)Morethan1mmbutlessthan3mm(ECSC) 6
Ccontinued )c)1mmorless(ECSC)
III.Notfurtherworkedthanburnished ,polishedorglazed (ECSC)....
IV.Clad,coatedorotherwise surface-treated :8
7
a)Silvered,gilded,platinum-plated orenamelled 10 1
b)Tinned :
1.Tinplate (ECSC) 7
2.Other(ECSC) 7
c)Zinc-coated orlead-coated (ECSC)8
d)Other(forexample,copper-plated ,artificially oxidised ,lacquered ,
nickel-plated ,varnished ,clad,parkerised ,printed)(ECSC).... 7
V.Otherwise shapedorworked :
a)Cutintoshapesotherthanrectangular shapes,butnotfurther
worked :
1.Silvered ,gilded,platinum-plated orenamelled10 7
2.Other (ECSC) 7
b)Other,excluding sheetsandplatesshapedbyrolling 10 7
73.14 Ironorsteelwire,whetherornotcoated,butnotinsulated 10 8
73.15 Alloysteelandhighcarbonsteelintheformsmentioned inheadings
Nos73.06to73.14:
A.Highcarbonsteel:
I.Ingots,blooms,billets,slabsandsheetbars:
a)Forged 9 4,5
b)Other:
1.Ingots (ECSC) 3
2.Blooms,billets,slabsandsheetbars(ECSC) 4
II.Piecesroughlyshapedbyforging 10 4
III.Coilsforre-rolling (ECSC) 5
IV.Universalplates(ECSC) 6
V.Barsandrods(includingwirerod)andhollowminingdrillsteel;
angles,shapesandsections :
a)Notfurtherworkedthanforged 10 8

NoL1/272 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription ! autonomous conventional
V. %
1 2 3 4
73.15 A.V.h)Notfurtherworkedthanhot-rolled orextruded :
(continued ) 1.Wirerod(ECSC)
2.Other (ECSC)
c)Notfurtherworkedthancold-formed orcold-finished
d)Cladorsurface-worked (forexample,polished ,coated):
1.Notfurtherworkedthanclad:
aa)Hot-rolled orextruded (ECSC)107
6
8
5
bb)Cold-formed orcold-finished 10 7
2.Other 10 8
VI.Hoopandstrip:
a)Notfurtherworkedthanhot-rolled (ECSC) 7
b)Notfurtherworkedthancold-rolled 10 8
c)Clad,coatedorotherwisesurface-treated :
1.Notfurtherworkedthanclad:
aa)Hot-rolled (ECSC) 7
bb)Cold-rolled 10 8
2.Other 10 8
d)Otherwise shapedorworked (forexample,perforated ,chamfered ,
lap-jointed ) 10 8
VII.Sheetsandplates:
a)Notfurtherworkedthanhot-rolled (ECSC) 7
b)Notfurtherworkedthancold-rolled ,ofathicknessof:
1.3mmormore 10 7
2.Lessthan3mm(ECSC)8
c)Polished ,clad,coatedorotherwise surface-treated (ECSC).... 7
d)Otherwise shapedorworked :
1.Cutintoshapesotherthanrectangular shapes,butnotfurther
worked (ECSC) 7
2.Other,excluding sheetsandplatesshapedbyrolling 10 7
VIII.Wire,whetherornotcoated,butnotinsulated 10 8
B.Alloysteel:
I.Ingots,blooms,billets,slabsandsheetbars:
a)Forged 8 5
b)Other:
1.Ingots:
aa)Wasteorscrapiningotform(ECSC)Free
bb)Other(ECSC)3
2.Blooms,billets,slabsandsheetbars(ECSC) 4
II.Piecesroughlyshapedbyforging 10 5
III.Coilsforre-rolling (ECSC) 6
IV.Universal plates(ECSC) 6

1.1.73 OfficialJournaloftheEuropean Communities NoL1/273
RateofDuty
Heading
numberDescription autonomous conventional
°/o %>
1 2 3 4
73.15
(continued )B.V.Barsandrods(including wirerod)andhollowminingdrillsteel;
angles,shapesandsections :
a)Notfurtherworkedthanforged 9 7
b)Notfurtherworkedthanhot-rolled orextruded :
1.Wirerod(ECSC) 7
2.Other (ECSC) 6
c)Notfurtherworkedthancold-formed orcold-finished 10 8
d)Cladorsurface-worked (forexample,polished,coated):
1.Notfurtherworkedthanclad:
aa)Hot-rolled orextruded (ECSC) 5
bb)Cold-formed orcold-finished 10 8
2.Other 10 8
VI.Hoopandstrip:
a)Notfurtherworkedthanhot-rolled (ECSC) 7
b)Notfurtherworkedthancold-rolled 10 8
c)Clad,coatedorotherwise surface-treated :
1.Notfurtherworkedthanclad:
aa)Hot-rolled (ECSC) 7
bb)Cold-rolled 10 7
2.Other 10 8
d)Otherwise shapedorworked (forexample,perforated ,chamfered ,
lap-jointed ) 10 8
VII.Sheetsandplates:
a)'Electrical 'sheetsandplates:
1.Withawatt-loss ,regardless ofthickness ,of0.75wattor
less(ECSC) 6
2.Other (ECSC) 7
b)Othersheetsandplates:
1.Notfurtherworkedthanhot-rolled (ECSC) 7
2.Notfurtherworkedthancold-rolled ,ofathicknessof:
aa)3mmormore 10 7
bb)Lessthan3mm(ECSC) 7
3.Polished ,clad,coatedorotherwise surface-treated (ECSC).. 7
4.Otherwise shapedorworked :
aa)Cutintoshapesotherthanrectangular shapes,butnot
furtherworked (ECSC) 7
bb)Other,excluding sheetsand.platesshapedbyrolling ..10 7
VIII.Wire,whetherornotcoated,butnotinsulated 10 8

NoL1/274 OfficialJournaloftheEuropean Communities 1.1.73
•/. °/oRateofDuty
Heading
numberDescription autonomous
•/.conventional
°/o
1 2 3 4
73.16 Railwayandtramwaytrackconstruction materialofironorsteel,the
following :rails,check-rails ,switchblades,crossings (orfrogs),crossing
pieces,pointrods,rackrails,sleepers,fish-plates ,chairs,chairwedges,sole
plates(baseplates),railclips,bedplates ,tiesandothermaterialspecialised
forjoiningorfixingrails:
A.Rails:
I.Current-conducting ,withpartsofnon-ferrous metal 18 9
11.Other:
a)New(ECSC) 6
b)Used(ECSC)3
B.Check-rails (ECSC)5
C.Sleepers (ECSC)5
D.Fish-plates andsoleplates:
I.Rolled (ECSC) 5
II.Other 15 7,5
E.Other 14 7
73.17 Tubesandpipes,ofcastiron 13 9
73.18 Tubesandpipesandblankstherefor,ofiron(otherthanofcastiron)or
steel,excluding high-pressure hydro-electric conduits :
A.Straightandofuniformwall-thickness ,unworked ,seamless ,ofcircular
cross-section ,solelyforthemanufacture oftubesandpipeswithother
cross-sections andwall-thicknesses (a) 14 9
B.Straightandofuniformwall-thickness ,otherthanthosefallinginA
above,ofamaximum lengthof4.50m,ofalloysteelcontaining by
weightnotlessthan0.90%butnotmorethan1.15°/»ofcarbon,not
lessthan0.50%butnotmorethan2°/»ofchromium andnotmore
than0.50°/oofmolybdenum 14 9
C.Other 14 10
73.19 High-pressure hydro-electric conduitsofsteel,whetherornotreinforced 13 10
73.20 Tubeandpipefittings (forexample ,joints,elbows,unionsandflanges),
ofironorsteel 14 10
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.1.73 OfficialJournaloftheEuropean Communities NoL1/275
RateofDuty
Heading
numberDescription autonomous conventional
•/« °/o
1 2 3 4
73.21 Structures andpartsofstructures (forexample,hangarsandotherbuildings ,
bridgesandbridge-sections ,lock-gates ,towers,latticemasts,roofs,roofing
frameworks ,doorandwindowframes,shutters,balustrades ,pillarsand
columns),ofironorsteel;plates,strip,rods,angles,shapes,sections,tubes
andthelike,preparedforuseinstructures ,ofironorsteel 14 5,5
73.22 Reservoirs ,tanks,vatsandsimilarcontainers ,foranymaterial (otherthan
compressed orliquefiedgas),ofironorsteel,ofacapacityexceeding 3001,
whetherornotlinedorheat-insulated ,butnotfittedwithmechanical or
thermalequipment 15 6
73.23 Casks,drums,cans,boxesandsimilarcontainers ,ofsheetorplateironor
steel,ofadescription commonly usedfortheconveyance orpackingof
goods,ofacapacity :
A.Of501ormore 15 6
B.Oflessthan501 17 7
73.24 Containers ,ofironorsteel,forcompressed orliquefiedgas 17 7
73.25 Strandedwire,cables,cordage,ropes,plaitedbands,slingsandthelike,of
ironorsteelwire,butexcluding insulatedelectriccables 17 8,5
73.26 Barbedironorsteelwire;twistedhooporsingleflatwire,barbedornot,
andlooselytwisteddoublewire,ofkindsusedforfencing,ofironorsteel 15 9
73.27 Gauze,cloth,grill,netting,fencing,reinforcing fabricandsimilarmaterials ,
ofironorsteelwire 15 10
73.28 Expanded metal,ofironorsteel J5 7,5
73.29 Chainandpartsthereof,ofironorsteel 16 6,5
73.30 Anchorsandgrapnelsandpartsthereof,ofironorsteel 18 9
73.31 Nails,tacks,staples,hook-nails ,corrugated nails,spikedcramps,studs,
spikesanddrawingpins,ofironorsteel,whetherornotwithheadsof
othermaterials ,butnotincluding sucharticleswithheadsofcopper:
A.Cardingtacksfortextilecardingmachines 13 5
B.Other 16 6,5

NoL1/276 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/o
1 2 3 4
73.32 Boltsandnuts(includingboltendsandscrewstuds),whetherornot
threadedortapped,andscrews(includingscrewhooksandscrewrings),of
ironorsteel;rivets,cotters,cotter-pins ,washersandspringwashers,ofiron
orsteel:
A.Notthreadedortapped:
I.Screws,nuts,rivetsandwashers,obtainedbyturningbars,angles,
shapes,sectionsorwire,ofsolidsection,ofashankthickness or
holediameternotexceeding 6mm 16 7
II.Other 16 10
B.Threadedortapped:
I.Screwsandnuts,obtainedbyturningbars,angles,shapes,sections
orwire,ofsolidsection,ofashankthickness orholediameternot
exceeding 6mm17 8
II.Other 17 11
73.33 Needlesforhandsewing(includingembroidery ),handcarpetneedlesand
handknittingneedles,bodkins,crochethooks,andthelike,andembroidery
stilettos,ofironorsteel:
A.Sewingneedles,darningneedlesandembroidery needles 19 7,5
B.Other 15 6
73.34 Pins(excludinghatpinsandotherornamental pinsanddrawingpins),hair­
pinsandcurlinggrips,ofironorsteel 19 7,5
73.35 Springsandleavesforsprings,ofironorsteel 17 7
73.36 Stoves(includingstoveswithsubsidiary boilersforcentralheating),ranges,
cookers,grates,firesandotherspaceheaters,gas-rings,platewarmerswith
burners,washboilerswithgratesorotherheatingelements,andsimilar
equipment ,ofakindusedfordomesticpurposes ,notelectrically operated,
andpartsthereof,ofironorsteel 17 7
73.37 Boilers (excluding boilersofheadingNo84.01)andradiators ,forcentral
heating,notelectrically heated,andpartsthereof,ofironorsteel;air
heatersandhotairdistributors (includingthosewhichcanalsodistribute
coolorconditioned air),notelectrically heated,incorporating amotor­
drivenfanorblower,andpartsthereof,ofironorsteel 17 8,5

1.1.73 OfficialJournaloftheEuropean Communities NoL1/277
RateofDuty
Heading
numberDescription autonomous
%conventional
•/«
1 2 3 4
73.38 Articlesofakindcommonly usedfordomesticpurposes ,sanitarywarefor
indooruse,andpartsofsucharticlesandware,ofironorsteel:
A.Sinksandwashbasinsandpartsthereof,ofstainlesssteel 17 7,5
B.Other 17 8,5
73.39 Ironorsteelwool;potscourersandscouringandpolishingpads,gloves
andthelike,ofironorsteel 17 8,5
73.40 Otherarticlesofironorsteel:
A.Ofcastiron
B.Other14
185,5
8

NoL1/278 OfficialJournaloftheEuropean Communities 1.1.73
CHAPTER T74
COPPER ANDARTICLES THEREOF
Notes
1.ForthepurposesofheadingNo74.02,theexpression "masteralloys"meansalloys(exceptcopperphosphide
(phosphorcopper)containing morethan8%byweightofphosphorus )containing withotheralloyelements
morethan10%byweightofcopper,notusefullymalleableandcommonly usedasrawmaterialinthemanu­
factureofotheralloysorasde-oxidants ,de-sulphurising agentsorforsimilarusesinthemetallurgy ofnon­
ferrousmetals .
(Copperphosphide (phosphorcopper)containing morethan8%byweightofphosphorus fallswithinheading
No28.55andnotwithinthisChapter).
2.InthisChapterthefollowing expressions havethemeaningsherebyassignedtothem:
(a)Wire(headingNo74.03):
Rolled,extrudedordrawnproductsofsolidsectionofanycross-sectional shape,ofwhichnocross-sectional
dimension exceeds 6mm.
(b)Wroughtbars,rods,angles,shapesandsections (headingNo74.03):
Rolled,extruded ,drawnorforgedproductsof solidsection,ofwhichthemaximum cross-sectional dimension
exceeds6mmandwhich,iftheyareflat,haveathicknessexceeding onetenthofthewidth.Alsocastor
sinteredproducts ,ofthesameformsanddimensions ,whichhavebeensubsequently workedafterpro­
duction (otherwisethanbysimpletrimmingorde-scaling ),providedthattheyhavenottherebyassumed
thecharacter ofarticlesorofproductsfallingwithinotherheadings .
Wire-bars andbilletswiththeirendstaperedorotherwiseworkedsimplytofacilitatetheirentryintoma­
chinesforconverting theminto,forexample ,wirerodortubes,arehowevertobetakentobeunwrought
copperofheadingNo74.01.
(c)Wroughtplates,sheetsandstrip(headingNo74.04):
Flat-surfaced ,wroughtproducts (coiledornot),ofwhichthemaximum cross-sectional dimension exceeds
6mm,andofwhichthethicknessexceeds0-15mmbutdoesnotexceedonetenthofthewidth.
HeadingNo74.04istobetakentoapply,interalia,tosuchproducts ,whetherornotcuttoshape,perfor­
ated,ribbed,channelled ,polishedorcoated,providedthattheydonottherebyassumethecharacter of
articlesorofproductsfallingwithinotherheadings .
3.HeadingNo74.07istobetakentoapply,interalia,totubes,pipesandhollowbarswhichhavebeenpolished
orcoated,orwhichhavebeenshapedorworked,suchasbent,coiled,threaded ,drilled,waisted,cone-shaped
orfinned.HeadingNo74.08istobetakentoapply,interalia,totubeandpipefittingswhichhavebeensimi­
larlytreated.
Heading
numberDescriptionRateofDuty
antonomous
•/oconventional
%
1 2 3 4
74.01
74.02Coppermatte;unwrought copper (refinedornot);copperwasteandscrap
MasteralloysFree
FreeFree
Free

1.1.73 OfficialJournaloftheEuropean Communities NoL1/279
•/.RateofDuty
Heading
numberDescription autonomous
•/.conventional
»/o
1 2 3 4
74.03 Wroughtbars,rods,angles,shapesandsections,ofcopper;copperwire.. 10 8
74.04 Wroughtplates,sheetsandstrip,ofcopper 10 8
74.05 Copperfoil(whetherornotembossed ,cuttoshape,perforated ,coated,
printed,orbackedwithpaperorotherreinforcing material),ofathickness
(excluding anybacking )notexceeding 0.15mm 12 8
74.06 Copperpowdersandflakes:
A.Lamellarpowdersandflakes 14 10
B.Other 3 1,5
74.07 Tubesandpipesandblankstherefor,ofcopper;hollowbarsofcopper .. 13 8
74.08 Tubeandpipefittings (forexample,joints,elbows,socketsandflanges),
ofcopper 15 7,5
74.09 Reservoirs ,tanks,vatsandsimilarcontainers ,foranymaterial (otherthan
compressed orliquefiedgas),ofcopper,ofacapacityexceeding 3001,
whetherornotlinedorheat-insulated ,butnotfittedwithmechanical or
thermalequipment 14 7
74.10 Strandedwire,cables,cordage,ropes,plaitedbandsandthelike,ofcopper
wire,butexcluding insulatedelectricwiresandcables 13 8
74.11 Gauze,cloth,grill,netting,fencing,reinforcing fabricandsimilarmaterials
(including endlessbands),ofcopperwire 12 8
74.12 Expanded metal,ofcopper 14 7
74.13 Chainandpartsthereof,ofcopper 17 7
74.14 Nails,tacks,staples,hook-nails ,spikedcramps,studs,spikesanddrawing
pins,ofcopper,orofironorsteelwithheadsofcopper 13 6,5
74.15 Boltsandnuts(including boltendsandscrewstuds),whetherornot
threadedortapped,andscrews (including screwhooksandscrewrings),
ofcopper;rivets,cotters,cotter-pins ,washersandspringwashers,of
copper :
A.Screws,nuts,rivetsandwashers,obtained byturningbars,angles,
shapes,sectionsorwire,ofsolidsection,ofashankthicknessorhole
diameternotexceeding 6mm 14 4,5
B.Other 14 7

NoL1/280 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription autonomous conventional
•/. e/o
1 2 3 4
74.16 Springs,ofcopper 17 8,5
74.17 Cookingandheatingapparatus ofakindusedfordomesticpurposes,not
electrically operated,andpartsthereof,ofcopper:
A.Liquidfuelpressurestovesandpartsthereof 15 6,5
B.Other 15 7,5
74.18 Otherarticlesofakindcommonly usedfordomesticpurposes,sanitary
wareforindooruse,andpartsofsucharticlesandware,ofcopper 17 7
74.19 Otherarticlesofcopper 18 7

1.1.73 OfficialJournaloftheEuropean Communities NoL1/281
CHAPTER 75
NICKEL ANDARTICLES THEREOF
Notes
1.InthisChapterthefollowing expressions havethemeaningsherebyassignedtothem:
(a)Wire(headingNo75.02):
Rolled,extrudedordrawnproductsofsolidsectionofanycross-sectional shape,ofwhichnocross-sectional
dimension exceeds6mm.
(b)Wroughtbars,rods,angles,shapesandsections (headingNo75.02):
Rolled,extruded ,drawnorforgedproductsofsolidsection,ofwhichthemaximum cross-sectional di­
mensionexceeds6mmandwhich,iftheyareflat,haveathickness exceeding onetenthofthewidth.
Alsocastorsinteredproducts ,ofthesameformsanddimensions ,whichhavebeensubsequently machined
(otherwisethanbysimpletrimmingorde-scaling ).
^c)Wroughtplates,sheetsandstrip(headingNo75.03):
Flat-surfaced ,wroughtproducts (coiledornot),ofwhichthemaximum cross-sectional dimension exceeds
6mm,andofwhichthethicknessdoesnotexceedonetenthofthewidth.
HeadingNo75.03istobetakentoapply,interalia,tosuchproducts ,whetherornotcuttoshape,perforated ,
corrugated ,ribbed,channelled ,polishedorcoated,providedthattheydonottherebyassumethecharacter
ofarticlesorofproductsfallingwithinotherheadings .
2.HeadingNo75.04istobetakentoapply,interalia,totubes,pipes,hollowbarsandtubeandpipefittings
whichhavebeenpolishedorcoated,orwhichhavebeenshapedorworked,suchasbent,coiled,threaded ,
drilled,waisted,cone-shaped orfinned.
RateofDuty
Heading
numberDescription autonomous conventional
% «/o
1 2 3 4
75.01 Nickelmattes,nickelspeissandotherintermediate productsofnickel
metallurgy ;unwrought nickel(excluding electro-plating anodes);nickel
wasteandscrap Free Free
75.02 Wroughtbars,rods,angles,shapesandsections,ofnickel;nickelwire.... 9 6
75.03 Wroughtplates,sheetsandstrip,ofnickel;nickelfoil;nickelpowdersand
flakes:
A.Plates,sheets,stripandfoil 10 7
B.Powders andflakes 2 0,5

NoL1/282 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
75.04•
Tubesandpipesandblankstherefor,ofnickel;hollowbars,andtubeand
pipefittings (forexample,joints,elbows,socketsandflanges),ofnickel:
A.Tubesandpipesandblankstherefor;hollowbars 12 8
B.Tubeandpipefittings 13 5
75.05 Electro-plating anodes,ofnickel,wroughtorunwrought ,includingthose
produced byelectrolysis :
A.Notpreparedbeyondcasting 5 4
B.Other 8 5
75.06 Otherarticlesofnickel:
A.Nails,tacks,staples,hook-nails ,spikedcramps,studs,spikesandthe
like;bolts,nuts,screwsandsimilararticles;washersandspringwashers :
I.Screws,nuts,rivetsandwashers,obtainedbyturningbars,angles,
shapes,sectionsorwire,ofsolidsection,ofashankthicknessor
holediameternotexceeding 6mm 13 4,5
II.Other 13 5
B.Other 16 6,5

1.1.73 OfficialJournaloftheEuropean Communities NoL1/283
CHAPTER 76
ALUMINIUM ANDARTICLES THEREOF
Notes
1.InthisChapterthefollowing expressions havethemeaningsherebyassignedtothem:
(a)Wire(headingNo76.02):
Rolled,extrudedordrawnproductsofsolidsectionofanycross-sectional shape,ofwhichnocross-sectional
dimension exceeds 6mm.
(b)Wroughtbars,rods,angles,shapesandsections (headingNo76.02):
Rolled,extruded ,drawnorforgedproductsofsolidsection,ofwhichthemaximum cross-sectional dimension
exceeds6mmandwhich,iftheyareflat,haveathicknessexceeding onetenthofthewidth.Alsocastor
sinteredproducts ,ofthesameformsanddimensions ,whichhavebeensubsequently machined (otherwise
thanbysimpletrimmingorde-scaling ).
(c)Wroughtplates,sheetsandstrip(headingNo76.03):
Flat-surfaced ,wroughtproducts (coiledornot),ofwhichthemaximum cross-sectional dimension exceeds
6mm,andofwhichthethicknessexceeds0*20mmbutdoesnotexceedonetenthofthewidth.
HeadingNo76.03istobetakentoapply,interalia,tosuchproducts ,whetherornotcuttoshape,perforated ,
corrugated ,ribbed,channelled ,polishedorcoated,providedthattheydonottherebyassumethecharacter
ofarticlesorofproductsfallingwithinotherheadings .
2.HeadingNo76.06istobetakentoapply,interalia,totubes,pipesandhollowbarswhichhavebeenpolished
orcoated,orwhichhavebeenshapedorworked,suchasbent,coiled,threaded ,drilled,waisted,cone-shaped
orfinned.HeadingNo76.07istobetakentoapply,interalia,totubeandpipefittingswhichhavebeensimilarly
treated .
RateofDuty
Heading
numberDescription autonomous conventional
% •/.
1 2 3 4
76.01 Unwrought aluminium ;aluminium wasteandscrap:
A.Unwrought 10 7
B.Wasteandscrap:
I.Waste :
a)Turnings ,shavings,chips,millingwaste,sawdustandfilings;
wasteofcoloured,coatedorbondedsheetsandfoil,ofa
thickness (excluding anybacking )of0.20mmorless Free 2,5
b)Other(includingfactoryrejects) 5 4
II.Scrap Free Free

NoL1/284 OfficialJournaloftheEuropean Communities 1.1.73
•/. •/.RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/.
1 2 3 4
76.02 Wroughtbars,rods,angles,shapesandsections,ofaluminium ;aluminium
wire 15 12
76.03 Wroughtplates,sheetsandstrip,ofaluminium 15 12
76.04 Aluminium foil(whetherornotembossed ,cuttoshape,perforated ,coated,
printed,orbackedwithpaperorotherreinforcing material),ofathickness
(excluding anybacking )notexceeding 0.20mm 17 12
76.05 Aluminium powdersandflakes:
A.Lamellarpowdersandflakes 21 10,5
B.Other 10 8
76.06 Tubesandpipesandblankstherefor,ofaluminium ;hollowbarsof
aluminium 19 12
76.07 Tubeandpipefittings (forexample,joints,elbows,socketsandflanges),
ofaluminium 20 8
76.08 Structures ,andpartsofstructures (forexample,hangarsandotherbuild­
ings,bridgesandbridge-sections ,towers,latticemasts,roofs,roofing
frameworks ,doorandwindowframes,balustrades ,pillarsandcolumns),
ofaluminium ;plates,rods,angles,shapes,sections,tubesandthelike,
preparedforuseinstructures ,ofaluminium 19 7,5
76.09 Reservoirs ,tanks,vatsandsimilarcontainers ,foranymaterial (otherthan
compressed orliquefiedgas),ofaluminium ,ofacapacityexceeding 3001,
whetherornotlinedorheat-insulated ,butnotfittedwithmechanical or
thermalequipment 19 7,5
76.10 Casks,drums,cans,boxesandsimilarcontainers (including rigidand
collapsible tubularcontainers ),ofaluminium ,ofadescription commonly
usedfortheconveyance orpackingofgoods:
A.Rigidandcollapsible tubularcontainers 19 12
B.Other 19 9,5
76.11 Containers ,ofaluminium ,forcompressed orliquefiedgas 21 8,5
76.12 Stranded wire,cables,cordage,ropes,plaitedbandsandthelike,of
aluminium wire,butexcludinginsulatedelectricwiresandcables 19 12

1.1.73 OfficialJournaloftheEuropean Communities NoL1/285
•/.RateofDuty
Heading
numberDescription autonomous
•/«conventional
•/.
1 2 3 4
76.13 Gauze,cloth,grill,netting,reinforcing fabricandsimilarmaterials ,of
aluminium wire 18 9
76.14 Expanded metal,ofaluminium 20 10
76.15 Articlesofakindcommonly usedfordomesticpurposes,sanitarywarefor
indooruse,andpartsofsucharticlesandware,ofaluminium 20 8
76.16 Otherarticlesofaluminium :
A.Cops,pirns,bobbinsandsimilarsupportsforthespinningandweaving
industries 12 10
B.Spools,reelsandsimilarsupportsforphotographic andcinemato­
graphicfilmorfortapes,filmsandthelikefallingwithinheading
No92.12 16 8
C.Nails,tacks,staples,hook-nails ,spikedcramps,spikesandthelike;
bolts,nuts,screwsandsimilararticles;washersandspringwashers :
I.Screws,nuts,rivetsandwashers,obtainedbyturningbars,angles,
shapes,sectionsorwire,ofsolidsection,ofashankthicknessor
holediameternotexceeding 6mm16 7,5
II.Other 16 10
D.Other 19 9,5

NoL1/286 OfficialJournaloftheEuropean Communities 1.1.73
CHAPTER 77
MAGNESIUM ANDBERYLLIUM ANDARTICLES THEREOF
Rate(fDuty
Heading
numberDescription autonomous
•/.conventional
°/o
1 2 3 4
77.01 Unwrought magnesium ;magnesium waste(excluding shavingsofuniform
size)andscrap:
A.Unwrought 10 8(a)
B.Wasteandscrap:
I.Waste 5 4,5
II.Scrap Free Free
77.02 Wroughtbars,rods,angles,shapesandsections,ofmagnesium ;magnesium
wire;wroughtplates,sheetsandstrip,ofmagnesium ;magnesium foil;
raspingsandshavingsofuniformsize,powdersandflakes,ofmagnesium ;
tubesandpipesandblankstherefor,ofmagnesium ;hollowbarsof
magnesium 14 8
77.03 Otherarticlesofmagnesium 20 8
77.04 Beryllium ,unwrought orwrought ,andarticlesofberyllium :
A.Unwrought ;wasteandscrap 3 2
B.Wroughtberylliumandarticlesofberyllium 8 5
(a)Exemption fromthepaymentofdutywithinthelimitsofanannualquotabeingthatpartoftheconsumption whichisnotpartottheCommunity pro
duction .

1.1.73 OfficialJournaloftheEuropean Communities NoL1/287
CHAPTER 78
LEADANDARTICLES THEREOF
Notes
1.InthisChapterthefollowingexpressions havethemeaningsherebyassignedtothem:
(a)Wire(headingNo78.02):
Rolled,extrudedordrawnproductsofsolidsectionofanycross-sectional shape,ofwhichnocross-sectional
dimension exceeds6mm.
(b)Wroughtbars,rods,angles,shapesandsections (headingNo78.02):
Rolled,extruded,drawnorforgedproductsofsolidsection,ofwhichthemaximum cross-sectional dimension
exceeds6mmandwhich,iftheyareflat,haveathickness exceeding onetenthofthewidth.Alsocastor
sinteredproducts ,ofthesameformsanddimensions ,whichhavebeensubsequently machined (otherwise
thanbysimpletrimmingorde-scaling ).
(c)"Wroughtplates,sheetsandstrip(headingNo78.03):
Flat-surfaced ,wroughtproducts (coiledornot),ofwhichthemaximum cross-sectional dimension exceeds
6mm,ofwhichthethicknessdoesnotexceedonetenthofthewidth,andwhichareofaweightexceeding
1,700g/m2.
HeadingNo78.03istobetakentoapply,interalia,tosuchproducts ,whetherornotcuttoshape,perforated ,
corrugated ,ribbed,channelled ,polishedorcoated,providedthattheydonottherebyassumethecharacterof
articlesorofproductsfallingwithinotherheadings .
2.HeadingNo78.05istobetakentoapply,interalia,totubes,pipes,hollowbarsandtubeandpipefittingswhich
havebeenpolishedorcoated,orwhichhavebeenshapedorworked,suchasbent,coiled,threaded ,drilled,
waisted,cone-shaped orfinned.
RateofDuty
Heading
numberDescription autonomous conventional
•/« •/o
t 2 3 4
78.01 Unwrought lead(includingargentiferous lead);leadwasteandscrap:
A.Unwrought :
I.Containing 0.02%ormorebyweightofsilverforrefining (bullion
lead)(a) 4,5 1,32UA
per100kg
netweight
II.Other1,32UA
per100kg
netweight1,32UA
per100kg
netweight
B.Wasteandscrap Free Free
78.02 Wroughtbars,rods,angles,shapesandsections,oflead;leadwire.... 10 10
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL1/288 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription autonomous
%conventional
»/«
1 2 3 4
78.03 Wroughtplates,sheetsandstrip,oflead 10 10
78.04 Leadfoil(whetherornotembossed ,cuttoshape,perforated ,coated,
printed,orbackedwithpaperorotherreinforcing material),ofaweight
(excluding anybacking )notexceeding 1,700g/m2;leadpowdersandflakes:
A.Leadfoil:
I.Backed 15 10
II.Other 10 —
B.Leadpowdersandflakes 5 2,5
78.05 Tubesandpipesandblankstherefor,oflead;hollowbars,andtubeand
pipefittings (forexample,joints,elbows,sockets,flangesandS-bends),
oflead 13 11
78.06 Otherarticlesoflead:
A.Containers withananti-radiation leadcovering ,forthetransport or
storageofradio-active materials (EURATOM ) 12 6
B.Other 17 8,5

1.1.73 OfficialJournaloftheEuropean Communities NoL1/289
CHAPTER 79
ZINCANDARTICLES THEREOF
Notes
1.InthisChapterthefollowing expressions havethemeaningsherebyassignedtothem:
(a)Wire(headingNo79.02):
Rolled,extrudedordrawnproductsofsolidsectionofanycross-sectional shape,ofwhichnocross-sectional
dimension exceeds6mm.
(b)Wroughtbars,rods,angles,shapesandsections (headingNo79.02):
Rolled,extruded,drawnorforgedproductsofsolidsection,ofwhichthemaximum cross-sectional dimension
exceeds6mmandwhich,iftheyareflat,haveathickness exceeding onetenthofthewidth.Alsocastor
sinteredproducts,ofthesameformsanddimensions ,whichhavebeensubsequently machined (otherwise
thanbysimpletrimming orde-scaling ).
(c)Wroughtplates,sheetsandstrip(headingNo79.03):
Flat-surfaced ,wroughtproducts (coiledornot),ofwhichthemaximum cross-sectional dimension exceeds
6mm,andofwhichthethicknessdoesnotexceedonetenthofthewidth.
HeadingNo79.03istobetakentoapply,interalia,tosuchproducts ,whetherornotcuttoshape,perforated ,
corrugated ,ribbed,channelled ,polishedorcoated,providedthattheydonottherebyassumethecharacter
ofarticlesorofproductsfallingwithinotherheadings .
2.HeadingNo79.04istobetakentoapply,interalia,totubes,pipes,hollowsbarsandtubeandpipefittingswhich
havebeenpolishedorcoated,orwhichhavebeenshapedorworked,suchasbent,coiled,threaded,drilled,
waisted,cone-shaped orfinned.
RateofDuty
Heading
numberDescription autonomous conventional
% Vo
1 2 3 4
79.01 Unwrought zinc;zincwasteandscrap:
A.Unwrought 1,32UA
per100kg
netweight1,32UA
per100kg
netweight
B.Wasteandscrap Free Free
79.02 Wroughtbars,rods,angles,shapesandsections,ofzinc;zincwire 10 10
79.03 Wroughtplates,sheetsandstrip,ofzinc;zincfoil;zincpowdersand
flakes:
A.Plates,sheets,stripandfoil 10 10
B.Powders (including dust)andflakes 7 6

NoL1/290 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription
Iautonomous
%conventional
•/.
1 2 3 4
79.04 Tubesandpipesandblankstherefor,ofzinc;hollowbars,andtubeand
pipefittings(forexample,joints,elbows,socketsandflanges),ofzinc.... 14 10
79.05 Gutters,roofcapping,skylightframes,andotherfabricated building
components ,ofzinc 14 7
79.06 Otherarticlesofzinc 16 8

1.1.73 OfficialJournaloftheEuropean Communities NoL1/291
CHAPTER 80
TINANDARTICLES THEREOF
Notes
1.InthisChapterthefollowingexpressions havethemeaningsherebyassignedtothem:
(a)Wire(headingNo80.02):
Rolled,extrudedordrawnproductsofsolidsectionofanycross-sectional shape,ofwhichnocross-sectional
dimension exceeds6mm.
(b)Wroughtbars,rods,angles,shapesandsections (headingNo80.02):
Rolled,extruded ,drawnorforgedproductsofsolidsection,ofwhichthemaximum cross-sectional dimension
exceeds6mmandwhich,iftheyareflat,haveathicknessexceeding onetenthofthewidth.Alsocastor
sinteredproducts ,ofthesameformsanddimensions ,whichhavebeensubsequently machined (otherwise
thanbysimpletrimmingorde-scaling ).
(c)Wroughtplates,sheetsandstrip(headingNo80.03):
Flat-surfaced ,wroughtproducts (coiledornot)ofwhichthemaximum cross-sectional dimension exceeds
6mm,ofwhichthethicknessdoesnotexceedonetenthofthewidth,andwhichareofaweightexceeding
1kg/m2.
HeadingNo80.03istobetakentoapply,interalia,tosuchproducts ,whetherornotcuttoshape,perforated ,
corrugated ,ribbed,channelled ,polishedorcoated,providedthattheydonottherebyassumethecharac­
terofarticlesorofproductsfallingwithinotherheadings .
2.HeadingNo80.05istobetakentoapply,interalia,totubes,pipes,hollowbarsandtubeandpipefittingswhich
havebeenpolishedorcoated,orwhichhavebeenshapedorworked,suchasbent,coiled,threaded ,drilled,
waisted,cone-shaped orfinned.
RateofDuty
Heading
numberDescription autonomous
%conventional
•/.
1 2 3 4
80.01 Unwrought tin;tinwasteandscrap Free Free
80.02 Wroughtbars,rods,angles,shapesandsections,oftin;tinwire 8 4
80.03 Wroughtplates,sheetsandstrip,oftin 8 3

NoL1/292 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription autonomous
%conventional
•/.
1 2 3 4
80.04 Tinfoil(whetherornotembossed ,cuttoshape,perforated ,coated,
printed,orbackedwithpaperorotherreinforcing material),ofaweight
(excludinganybacking)notexceeding 1kg/m2;tinpowdersandflakes:
A.Foil:
I.Backed 12 6
II.Other 10 5
B.Powders andflakes7 3,5
80.05 Tubesandpipesandblankstherefor,oftin;hollowbars,andtubeand
pipefittings(forexample,joints,elbows,socketsandflanges),oftin:
A.Tubesandpipesandblankstherefor ;hollowbars 10 5
B.Tubeandpipefittings 14 7
80.06 Otherarticlesoftin 16 8

1.1.73 OfficialJournaloftheEuropean Communities NoL1/293
CHAPTER 81
OTHER BASEMETALS EMPLOYED INMETALLURGY ANDARTICLES THEREOF
Note
HeadingNo81.04istobetakentoapplyonlytothefollowingbasemetals:
bismuth,cadmium ,cobalt,chromium ,gallium,germanium ,hafnium,indium,manganese ,niobium (columbium ),
rhenium,antimony ,titanium,thorium,thallium,uraniumdepletedinU235,vanadium ,zirconium .Theheading
alsocoverscobaltmattes,cobaltspeissandotherintermediate productsofcobaltmetallurgy ,andcermets.
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
81.01 Tungsten (wolfram),unwrought orwrought,andarticlesthereof:
A.Unwrought ;wasteandscrap
B.Hammered bars;angles,shapesandsections,wire,filaments ,plates,
sheets,stripandfoil6
10 8
C.Other 13 10
81.02 Molybdenum ,unwrought orwrought,andarticlesthereof:
A.Unwrought ;wasteandscrap:
I.Unwrought ,inpowder 6
II.Other.. 6 5
B.Hammered bars;angles,shapesandsections,wire,filaments ,plates,
sheets,stripandfoil 10 8
C.Other 13 10
81.03 Tantalum ,unwrought orwrought,andarticlesthereof:
A.Unwrought ;wasteandscrap 4 3
B.Hammered bars;angles,shapesandsections,wire,filaments ,plates,
sheets,stripandfoil 8 6
C.Other 11 9
81.04 Otherbasemetals,unwrought orwrought,andarticlesthereof;cermets,
unwrought orwrought ,andarticlesthereof:
A.Bismuth :
I.Unwrought ;wasteandscrap Free Free
II.Other 9 4,5
B.Cadmium :
I.Unwrought ;wasteandscrap 5 4
II.Other 9 6

NoL1/294 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription autonomous conventional
•/. •/.
1 2 3 4
81.04 C.Cobalt :
(continued ) I.Unwrought ;wasteandscrap Free Free
II.Other 7 5
*
D.Chromium :
I.Unwrought ;wasteandscrap 6 5
II.Other 8 7
E.Germanium :
I.Unwrought ;wasteandscrap 6 5
II.Other 10 8
F.Hafnium (celtium):
I.Unwrought ;wasteandscrap 4 3,5
II.Other 9 7,5
G.Manganese :
I.Unwrought ;wasteandscrap 7 5
II.Other 10 7
H.Niobium (columbium ):
I.Unwrought ;wasteandscrap 6 —
II.Other 10—
IJ.Antimony :
I.Unwrought ;wasteandscrap 8—
II.Other 10 8
K.Titanium :
I.Unwrought ;wasteandscrap 6—
II.Other 10 8
L.Vanadium :
I.Unwrought ;wasteandscrap 4 2,5
II.Other 9 7,5
M.UraniumdepletedinU235 7 3,5
N.Thorium :
LUnwrought ;wasteandscrap(EURATOM ) Free—
II.Other :
a)Bars,rods,angles,shapesandsections,wire,plates,sheets,strip
andfoil(EURATOM ) Free Free
b)Other (EURATOM ) 2 1,5
O.Zirconium :
I.Unwrought ;wasteandscrap 6—
II.Other 10

1.1.73 OfficialJournaloftheEuropean Communities NoL1/295
■/» •/.Heading
numberDescriptionRateofDuty
I
autonomous
■/.conventional
•/.
1 2 3 4
81.04 P.Rhenium :
(continued ) I.Unwrought ;wasteandscrap 6—
II.Other 10 —
Q.Gallium ;indium;thallium :
I.Unwrought ;wasteandscrap 4 2,5
II.Other 10 5
R.Cermets :
I.Unwrought ;wasteandscrap 4 7,5
II.Other 12 7,5

NoL1/296 OfficialJournaloftheEuropean Communities 1.1.73
CHAPTER 82
TOOLS,IMPLEMENTS ,CUTLERY ,SPOONS ANDFORKS,OFBASEMETAL;PARTSTHEREOF
Note
1.Apartfromblowlamps,portableforges,grindingwheelswithframeworks ,manicureandchiropody sets,
andgoodsclassifiedinheadingsNos82.07and82.15,thepresentChaptercoversonlyarticleswithablade,
workingedge,workingsurfaceorotherworkingpartof:
(a)Basemetal;
(b)Metalcarbides ;
(c)Preciousorsemi-precious stones(natural,syntheticorreconstructed )onasupportofbasemetal;or
(d)Abrasivematerialsonasupportofbasemstal,providedthatthearticleshavecuttingteeth,flutes,grooves ,
orthelike,ofbasemstal,whichretaintheiridentityandfunctionaftertheapplication oftheabrasive .
2.PartsofbasemetalofthearticlesfallingintheheadingsofthisChapteraretobeclassifiedwiththearticlesof
whichtheyareparts,exceptpartsseparately specifiedassuchandtool-holders forhandtools(headingNo
84.48).However ,partsofgeneraluseasdefinedinNote2toSectionXVareinallcasesexcludedfromthis
Chapter .
CuttingplatesforelectrichairclippersaretobeclassifiedinheadingNo82.13andbladesandheadsforelectric
shaversaretobeclassifiedinheadingNo82.11.
3.Sets(otherthanmanicureorchiropody sets(headingNo82.13))comprising anassortment oftools,cutlery,spoons,
forksorotherarticlesofakindfallingwithinthedifferentheadingsofthisChapter ,fittedincabinets ,boxes,
casesorthelike,aretobeclassifiedasthatoneoftheconstituent articleswhichischargeable withthehighest
rateofduty.
4.Cases,boxesandsimilarcontainers importedwitharticlesofthisChapteraretobeclassifiedwithsucharticles
iftheyareofakindnormallysoldtherewith .Cases,boxesandsimilarcontainers importedseparately aretobe
classifiedundertheirappropriate headings .
RateofDuty
Heading
numberDescription autonomous conventional
% °/υ
1 2 3 4
82.01 Handtools,thefollowing :spades,shovels,picks,hoes,forksandrakes;
axes,billhooksandsimilarhewingtools;scythes,sickles,hayknives,grass
shears,timberwedgesandothertoolsofakindusedinagriculture ,horti­
cultureorforestry 15 6
82.02 Saws(non-mechanical )andbladesforhandormachinesaws(including
toothlesssawblades):
A.Saws(non-mechanical ):
I.Backsaws,ripsaws 15 7
II.Other 15 9

1.1.73 OfficialJournaloftheEuropean Communities NoL1/297
RateofDuty
Heading
numberDescription autonomous conventional
•/« •/«
1 2 3 4
82.02 B.Sawblades :
(continued )I.Bandsaw blades 1.5 9
II.Chainsawblades 16 7
III.Other 16 10
82.03 Handtools,thefollowing :pliers(includingcuttingpliers),pincers,tweez­
ers,tinmen'ssnips,boltcroppersandthelike;perforating punches;pipe
cutters;spannersandwrenches (butnotincludingtapwrenches);filesand
rasps:
A.Filesandrasps 13 5
B.Other 15 7
82.04 Handtools,including glaziers'diamonds ,notfallingwithinanyother
headingofthisChapter;blowlamps,anvils;vicesandclamps,otherthan
accessories for,andpartsof,machinetools;portableforges;grinding
wheelswithframeworks (handorpedaloperated ) 16 6,5
82.05 Interchangeable toolsforhandtools,formachinetoolsorforpower­
operatedhandtools(forexample ,forpressing,stamping ,drilling,tapping,
threading ,boring,broaching ,milling,cutting,turning,dressing,morticing
orscrewdriving),including diesforwiredrawing,extrusion diesformetal,
androckdrillingbits,withaworkingpartof:
A.Basemetal 12 6,5
B.Metalcarbides · 13 6,5
C.Diamond oragglomerated diamond 9 7,5
D.Othermaterials 12 6
82.06 Knivesandcuttingblades,formachinesorformechanical appliances.... 13 5
82.07 Tool-tipsandplates,sticksandthelikefortool-tips,unmounted ,ofsin­
teredmetalcarbides (forexample,carbidesoftungsten,molybdenum or
vanadium ) 14 7
82.08 Coffee-mills ,mincers,juice-extractors andothermechanical appliances ,of
aweightnotexceeding 10kgandofakindusedfordomesticpurposes
inthepreparation ,servingorconditioning offoodordrink 17 7
82.09 Kniveswithcuttingblades,serratedornot(including pruningknives),
otherthanknivesfallingwithinheadingNo82.06 17 (a)
82.10 Knifeblades 17 13
(a)SeeAnnex.

NoL1/298 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription autonomous conventional
% •/.
1 2 3 4
82.11 Razorsandrazorblades(includingrazorbladeblanks,whetherornotin
strips):
A.Razors :
I.Openblade 13 5
II.Other 17 7
B.Bladesandcutters :
I.Safetyrazorblades 16 7
II.Other 12 6,5
C.Otherparts 17 7
82.12 Scissors (includingtailors'shears),andbladestherefor 17 10,5
82.13 Otherarticlesofcutlery (forexample,secateurs ,hairclippers,butchers'
cleavers,paperknives);manicure andchiropody setsandappliances
(including nailfiles) 16 8,5
82.14 Spoons,forks,fish-eaters ,butter-knives ,ladles,andsimilarkitchenor
tableware :
A.Ofstainless steel 19—
B.Other 19 8,5
82.15 HandlesofbasemetalforarticlesfallingwithinheadingNo82.09,82.13
or82.14 19 7,5

1.1.73 OfficialJournaloftheEuropean Communities NoL1/299
CHAPTER 83
MISCELLANEOUS ARTICLES OFBASEMETAL
Notes
InthisChapterareferencetopartsofarticlesisinnocasetobetakenasapplyingtocables,chains,nails,bolts,nuts,
screws,springsorotherarticlesofironorsteelofakinddescribedinheadingNo73.25,73.29,73.31,73.32or73.35,
nortosimilararticlesofotherbasemetals(Chapters74to81inclusive).
RateofDuty
Heading
numberDescription autonomous
%conventional
•/.
1 2 3 4
83.01 Locksandpadlocks (key,combination orelectrically operated),andparts
thereof,ofbasemetal;framesincorporating locks,forhandbags ,trunksor
thelike,andpartsofsuchframes,ofbasemetal;keysforanyofthe
foregoing articles,ofbasemetal 17 8,5
83.02 Basemetalfittingsandmountings ofakindsuitableforfurniture ,doors,
staircases ,windows ,blinds,coachwork ,saddlery,trunks,casketsandthe
like(including automatic doorclosers);basemetalhat-racks,hat-pegs,
brackets andthelike 17 7
83.03 Safes,strong-boxes ,armoured orreinforced strong-rooms ,strong-room
liningsandstrong-room doors,andcashanddeedboxesandthelike,of
basemetal 17 8,5
83.04 Filingcabinets,racks,sortingboxes,papertrays,paperrestsandsimilar
officeequipment ,ofbasemetal,otherthanofficefurniturefallingwithin
headingNo94.03 16 8
83.05 Fittingsforloose-leaf binders,forfilesorforstationery books,ofbase
metal;letterclips,paperclips,staples,indexingtags,andsimilarstationery
goods,ofbasemetal 19 7,5
83.06 Statuettes andotherornaments ofakindvisedindoors,ofbasemetal.... 18 9
83.07 Lampsandlightingfittings,ofbasemetal,andpartsthereof,ofbasemetal
(excluding switches,electriclampholders,electriclampsforvehicles,
electricbatteryormagnetolamps,andotherarticlesfallingwithinChapter
85exceptheadingNo85.22) 18 7
83.08 Flexibletubingandpiping,ofbasemetal 17 7

NoL1/300 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription autonomous
%conventional
•/·
1 2 3 4
83.09 Clasps,frameswithclaspsforhandbags andthelike,buckles,buckle­
clasps,hooks,eyes,eyelets,andthelike,ofbasemetal,ofakindcommonly
usedforclothing,travelgoods,handbags ,orothertextileorleathergoods;
tubularrivetsandbifurcated rivets,ofbasemetal 16 6,5
83.10 Beadsandspangles,ofbasemetal 18 9
83.11 Bellsandgongs,non-electric ,ofbasemetal,andpartsthereofofbasemetal 18 9
83.12 Photograph ,pictureandsimilarframes,ofbasemetal;mirrorsofbasemetal 19 9,5
83.13 Stoppers ,crowncorks,bottlecaps,capsules,bungcovers,sealsandplombs,
casecornerprotectors andotherpackingaccessories ,ofbasemetal:
A.Capsulesofaluminium orlead:
I.Capsulesofaluminium ofamaximum diameterof21mm,withor
withoutaninternalrubberseal,butnotcombined withother
materials 18 7
II.Other 18 11
B.Other 18 7
83.14 Sign-plates ,name-plates ,numbers,lettersandothersigns,ofbasemetal .. 19 7,5
83.15 Wire,rods,tubes,plates,electrodes andsimilarproducts,ofbasemetalor
ofmetalcarbides,coatedorcoredwithfluxmaterial ,ofakindusedfor
soldering,brazing,weldingordeposition ofmetalorofmetalcarbides ;
wireandrods,ofagglomerated basemetalpowder,usedformetal
spraying :
A.Weldingelectrodes coredwithsteelandcoatedwithrefractory material 15 10
B.Other 15 7,5

1.1.73 OfficialJournaloftheEuropeanCommunities NoL1/301
SECTION XVI
MACHINERY ANDMECHANICAL APPLIANCES ;
ELECTRICAL EQUIPMENT ;PARTSTHEREOF
Notes
1.ThisSectiondoesnotcover:
(a)Transmission ,conveyororelevatorbeltsorbelting,ofartificialplasticmaterialofChapter39,orofvulcanised
rubber(headingNo40.10);orotherarticlesofakindusedonmachinery ,mechanical orelectricalappliances ,
ofunhardened vulcanised rubber (forexample,washers )(headingNo40.14);
(b)Articlesofleatherorofcomposition leather (headingNo42.04)oroffurskin (headingNo43.03),ofakind
usedinmachinery ormechanical appliances orforindustrialpurposes ;
(c)Bobbins ,spools,cops,cones,cores,reelsandsimilarsupports ,ofanymaterial (forexample ,Chapter39,
40,44or48orSectionXV);
(d)Perforated cardsofpaperorpaperboard forJacquardorsimilarmachines ,fallingwithinheadingNo48.21;
(e)Transmission ,conveyororelevatorbeltsoftextilematerial (headingNo59.16)orotherarticlesoftextile
materialofakindcommonly usedinmachinery orplant(headingNo59.17);
(f)Preciousorsemi-precious stones (natural,syntheticorreconstructed )ofheadingNo71.02or71.03,or
articleswhollyofsuchstonesofheadingNo71.15;
(g)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV),orsimilargoodsof
artificialplasticmaterials (whicharegenerallyclassifiedinheadingNo39.07);
(h)Endlessbeltsofmetalwireorstrip(SectionXV);
(ij)ArticlesfallingwithinChapter82or83;
(k)Vehicles,aircraft,shipsorboats,ofSectionXVII;
(1)ArticlesfallingwithinChapter90;
(m)Clocks,watchesandotherarticlesfallingwithinChapter91;
(n)Interchangeable toolsofheadingNo82.05andbrushesofakindusedaspartsofmachinesofheading
No96.02;similarinterchangeable toolsaretobeclassifiedaccordingtotheconstituent materialoftheir
workingpart(forexample ,inChapter40,42,43,45or59,orheadingNo68.04or69.09);or
(o)ArticlesfallingwithinChapter97.
2.SubjecttoNote1tothisSection,Note1toChapter84andNote1toChapter85,partsofmachines (not
beingpartsofthearticlesdescribedinheadingsNos84.64,85.23,85.24,85.25and85.27)aretobeclassified
according tothefollowing rules:
(a)GoodsofakinddescribedinanyoftheheadingsofChapters84and85(otherthanheadingsNos84.65
and85.28)areinallcasestobeclassifiedintheirrespective headings .
(b)Otherparts,ifsuitableforusesolelyorprincipally withaparticularkindofmachine ,orwithanumber
ofmachinesfallingwithinthesameheading (including amachinefallingwithinheadingNo84.59or85.22)
aretobeclassifiedwiththemachinesofthatkindorinheadingNo84.38,84.48or84.55,asappropriate .
However ,goodswhichareequallysuitableforuseprincipally withthegoodsofheadingsNos85.13and
85.15aretobeclassifiedinheadingNo85.13.
(c)AllotherpartsaretobeclassifiedinheadingNo84.65or85.28.

NoL1/302 OfficialJournaloftheEuropean Communities 1.1.73
3.Unlesstheheadingsotherwiserequire,composite machinesconsisting oftwoormoremachinesfittedtogether
toformawholeandothermachinesadaptedforthepurposeofperforming twoormorecomplementary or
alternative functionsaretobeclassifiedasifconsisting onlyofthatcomponent orasbeingthatmachinewhich
performstheprincipalfunction.
4.Motorsandtransmission ,conveyororelevatorbelts,formachinery orappliances towhichtheyarefitted,or,
ifpackedseparately forconvenience oftransport ,whichareclearlyintendedtobefittedtoormountedona
commonbasewiththemachineorappliancewithwhichtheyareimported ,aretobeclassifiedunderthesame
headingassuchmachinery orappliances .Theweightofsuchmotorsandtransmission ,conveyororelevator
beltsistobeincludedintheweightsspecifiedintheTariff.
5.ForthepurposesoftheseNotes,theexpression "machine"meansanymachine ,apparatus orappliance ofa
kindfallingwithinSectionXVI.
Additional Notes
1.Toolsnecessaryfortheassemblyormaintenance ofmachinesaretobeclassifiedwiththosemachines ifimported
withthem.Interchangeable toolsimportedwithmachinesarealsotobeclassifiedtherewith iftheyformpart
ofthenormalequipment ofthemachinesandarenormallysoldwiththem.
2.ShouldtheCustomssorequire,thedeclarantshallproduce,insupportofhisdeclaration ,anillustrated document
(forexample ,instructions ,prospectus ,apagefromacatalogue ,aphotograph )givingthenormaldescription
ofthemachine,itsusesandessentialcharacteristics and,inrespectofadisassembled machine ,anassembly
planandalistofthecontentsofthevariouspackages .
3.Theprovisions ofGeneralRuleA2(a)arealsoapplicable ,attherequestofthedeclarantandsubjecttoconditions
stipulated bythecompetent authorities ,tomachinesimportedinsplitconsignments .
4.Cases,boxesandsimilarcontainers importedwitharticlesofthisSectionaretobeclassifiedwithsucharticles
iftheyareofakindnormallysoldtherewith .Cases,boxesandsimilarcontainers importedseparately aretobe
classifiedundertheirappropriate headings .
5.Tractorscoupled,evenbymeansofspecialdevices,tomachinesandmechanical appliances ofthisSec­
tionareinallcasestobeclassifiedseparately (headingNo.87.01).
6.(EURATOM )WhennotspecifiedinanyoftheheadingsofthisSection,machinesandapparatus specially
designedfortherecyclingofirradiated nuclearfuelshallbesubject,regardless oftheheadingsofChapters
84and85withinwhichtheyremainclassified ,toadutyof11%.

1.1.73 OfficialJournaloftheEuropean Communities NoL1/303
CHAPTER 84
BOILERS ,MACHINERY ANDMECHANICAL APPLIANCES ;PARTSTHEREOF
Notes
1.ThisChapterdoesnotcover:
(a)Millstones ,grindstones andotherarticlesfallingwithinChapter68;
(b)Appliances andmachinery (forexample,pumps)andpartsthereof,ofceramicmaterial (Chapter69);
(c)Laboratory glassware ofheadingNo70.17;machinery andappliances andpartsthereof,ofglass(heading
No70.20or70.21);
(d)ArticlesfallingwithinheadingNo73.36or73.37andsimilararticlesofotherbasemetals(Chapters74to81);
or
(e)ToolsforworkinginthehandofheadingNo85.05orelectro-mechanical domesticappliances ofheading
No85.06.
2.Subjecttotheoperation ofNotes3and4toSectionXVI,amachineorappliancewhichanswerstoadescription
inoneormoreoftheheadingsNos84.01to84.21andatthesametimetoadescription inoneorotherofthe
headingsNos84.22to84.60,istobeclassifiedundertheappropriate headingoftheformergroupandnotthe
latter.
HeadingNo84.17is,however ,tobetakennottoapplyto:
(a)Germination plant,incubators andbrooders (headingNo84.28);
(b)Graindampening machines (headingNo84.29);
(c)Diffusingapparatus forsugarjuiceextraction (headingNo84.30);
(d)Machinery fortheheat-treatment oftextileyarns,fabricsormadeuptextilearticles (headingNo84.40);or
(e)Machinery orplant,designedforamechanical operation ,inwhichachangeoftemperature ,evenifneces­
sary,issubsidiary .
HeadingNo84.19istobetakennottoapplyto:
(a)Sewingmachinesforclosingbagsorsimilarcontainers (headingNo84.41);or
(b)Officemachinery ofheadingNo84.54.
3.(A)ForthepurposesofheadingNo84.53,theexpression "automatic dataprocessing machines"means :
(a)Digitalmachineshavingstoragescapableofstoringnotonlytheprocessing programorprogramsand
thedatatobeprocessedbutalsoaprogramfortranslating theformalprogramming languageinwhich
theprograms arewrittenintomachinelanguage .Thesemachinesmusthaveamainstoragewhichis
directlyaccessible fortheexecutionofaprogramandwhichhasacapacityatleastsufficienttostore
thosepartsoftheprocessing andtranslating programsandthedataimmediately necessaryforthecur­
rentprocessing run.Theymustalsobeablethemselves ,onthebasisoftheinstructions contained in
theinitialprogram ,tomodify,bylogicaldecision ,itsexecutionduringtheprocessing run;
(b)Analogue machinescapableofsimulating mathematical modelsandcomprising atleast:analogue
elements ,controlelementsandprogramming elements ;
(c)Hybridmachinesconsisting ofeitheradigitalmachinewithanalogueelementsorananaloguemachine
withdigitalelements .

NoL1/304 OfficialJournaloftheEuropean Communities 1.1.73
(B)Automatic dataprocessing machinesmaybeintheformofsystemsconsisting ofavariablenumberofsepa­
rately-housed units.Aunitistoberegardedasbeingapartofthecompletesystemifitmeetsallthefollowing
conditions :
(a)itisconnectable tothecentralprocessing uniteitherdirectlyorthroughoneormoreotherunits;
(b)itisspecifically designedaspartofsuchasystem(itmust,inparticular ,unlessitisapowersupplyunit,
beabletoacceptordeliverdatainaform(codeorsignals)whichcanbeusedbythesystem).
Suchunitsimportedseparately arealsotobeclassifiedinheadingNo84.53.
4.HeadingNo84.62istobetakentoapply,interalia,topolishedsteelballs,themaximum andminimumdiameters
ofwhichdonotdifferfromthenominaldiameterbymorethan1%orbymorethan005mm,whichever isless.
OthersteelballsaretobeclassifiedunderheadingNo73.40.
5.Amachinewhichisusedformorethanonepurposeis,forthepurposesofclassification ,tobetreatedasifits
principalpurposewereitssolepurpose .
SubjecttoNote2tothisChapterandNote3toSectionXVI,amachinewhoseprincipalpurposeisnotdescribed
inanyheadingorforwhichnoonepurposeistheprincipalpurposeis,unlessthecontextotherwiserequires ,
tobeclassifiedinheadingNo84.59.HeadingNo84.59isalsotobetakentocovermachinesformakingrope
orcable(forexample,stranding ,twistingorcablingmachines )frommetalwire,textileyarnoranyothermaterial
orfromacombination ofsuchmaterials .
Additional Notes
1.Forthepurposesofsubheading 84.06A,theexpression "aircraftengines"shallapplyonlytoenginesdesigned
forfittingwithanairscreworrotor.
2.Forthepurposesofsubheading 84.45CVIa),theexpression "micrometric adjustingsystem"shallmeanany
deviceallowingthedetermination orsettingtoatleastl/100th(0-01)mmofthemovement ofanimportant
elementofamachine ,suchasthetable,thespindle,orthegrindinghead.
3.Forthepurposesofsubheading 84.45CVII,theexpression "jigboringmachines ''''shallbetakentoapplyonly
tomachine-tools which:
(a)Carryoutoneormoremachining operations ontheco-ordinate principle;and
(b)Areofsuchprecisionthatanyerrorinthetraveloftheworkholdertableandofthetoolholderdoesnot
exceed0-005mm .
4.(EURATOM )Theterm"nuclearreactors'''(subheading 84.59B)coversalltheapparatusandapplicances inside
theareascreenedoffbyabiological shield,including ,whereappropriate ,theshielditself;italsoincludes
apparatus andappliances formingawholewiththepartscontained insidethescreen(interalia,controlrods
andtheiroperatingmechanisms ,providedtheseformawholewiththecontrolrodsorwithotherpartsinside
thescreen).

1.1.73 OfficialJournaloftheEuropean Communities NoL1/305
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Heading
numberDescription autonomous
%conventional
•/.
1 2 3 4
84.01 Steamandothervapourgenerating boilers (excluding centralheatinghot
waterboilerscapablealsoofproducing lowpressuresteam);super-heated
waterboilers 14 5,5
84.02 AuxiliaryplantforusewithboilersofheadingNo84.01(forexample ,
economisers ,superheaters ,sootremovers ,gasrecoverers andthelike);
condensers forvapourenginesandpowerunits 14 5,5
84.03 Prcducergasandwatergasgenerators ,withorwithoutpurifiers ;acetylene
gasgenerators (waterprocess)andsimilargasgenerators ,withorwithout
purifiers 14 5,5
84.04 Steamengines (including mobileengines,butnotsteamtractorsfalling
withinheadingNo87.01ormechanically propelled roadrollers)with
self-contained boilers 13 6,5
84.05
ISteamandothervapourpowerunits,notincorporating boilers 13 5
I
84.06 Internalcombustion pistonengines :
A.AircraftenginesasdefinedinAdditional Note1tothisChapter,ofa
powerof:
L400metrichporless 15(a) 6
II.Morethan400metrichp 10(a) 4
B.Outboard motors 18 11
C.Otherengines :
I.Sparkignitionenginesofacylindercapacityof:
a)250ccorless 22 9
b)Morethan250cc:
1.Fortheindustrial assemblyof:
Agricultural walkingtractorsofsubheading 87.01A,
Motorvehiclesforthetransport ofpersons,including
vehiclesdesignedforthetransport ofbothpassengers and
goods,withaseatingcapacityoflessthan15,
Motorvehiclesforthetransport ofgoodsormaterials ,with
anengineofacylindercapacityoflessthan2,800cc,
SpecialpurposemotorvehiclesofheadingNo87.03(b).... 18 7
2.Other 18 12
II.Compression ignitionengines :
a)Marineengines (b) 15 11
(a)Dutytemporarily suspended inrespectofenginesintendedtobefittedinaircraftimporteddutyfreeorbuiltwithintheCommunity .Thissuspension is
subjecttocompliance withformalities andconditions tobedetermined bythecompetent nationalauthorities .
(b)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL1/306 OfficialJournaloftheEuropean Communities 1.1.73
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numberDescription autonomous conventional
% •/o
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84.06 C.II.b)Other:
(continued ) 1.Fortheindustrial assemblyof:
Agricultural walkingtractorsofsubheading 87.01A,
Motorvehiclesforthetransportofpersons,includingvehicles
designedforthetransportofbothpassengers andgoods,with
aseatingcapacityoflessthan15,
Motorvehiclesforthetransport ofgoodsormaterials ,with
anengineofacylindercapacityoflessthan2,500cc,
SpecialpurposemotorvehiclesofheadingNo87.03(a).... 18 7
2.Other 18 14
D.Parts:
I.Foraircraftengines 12(b) 5
II.Forotherengines 16 7
84.07 Hydraulic enginesandmotors (includingwaterwheelsandwaterturbines) 15 6
84.08 Otherenginesandmotors:
A.Reactionengines :
I.Turbo-jets developing athrustof:
a)?,500kgorless 12(b) 6
b)Morethan2,500kg 12(b) 5
II.Other(forexample ,ram-jets,pulse-jets ,rocketengines) 12(b) 6
B.Gasturbines :
I.Turbo-propellers developing apowerof:
a)1,500metrichporless 15(b) 7,5
b)Morethan1,500metrichp 12(b) 5
II.Other 14 5,5
C.Otherenginesandmotors 14 7
D.Parts:
I.Ofreactionenginesorofturbo-propellers 12(b) 5
II.Other 14 5,5
84.09 Mechanically propelled roadrollers 13 5
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .
(b)Dutytemporarily suspended inrespectofengineparts,enginesandturbinesintendedtobefittedinaircraftimporteddutyfreeorbuiltwithintheCom­
munity .Thissuspension issubjecttocompliance withformalities andconditions tobedetermined bythecompetent nationalauthorities .

1.1.73 OfficialJournaloftheEuropeanCommunities NoL1/307
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numberDescription autonomous conventional
% •/.
1 2 3 4
84.10 Pumps (includingmotorpumpsandturbopumps)forliquids,whetheror
notfittedwithmeasuring devices;liquidelevatorsofbucket,chain,screw,
bandandsimilarkinds:
A.Deliverypumpsfitted,ordesignedtobefitted,withameasuring device 15 6,5
B.Otherpumps:
I.Pumpshavingapressurecapacityof20barsormore 12 9
II.Otherpumps 12 6
III.Parts 12 6
C.Liquidelevatorsofbucket,chain,screw,bandandsimilarkinds 14 5,5
84.11 Airpumps,vacuumpumpsandairorgascompressors (includingmotor
andturbopumpsandcompressors ,andfree-piston generators forgas
turbines);fans,blowersandthelike:
A.Pumpsandcompressors :
I.Pumps (handorfootoperated )forinflatingpneumatic tyresandthe
like 16 6,5
II.Vacuumpumpscreatingavacuumbetterthan10~2Torr;centri­
fugaloraxialcompressors givingacompression ratioofnotless
than2andaflowofmorethan3,000m3perminute;stationary
reciprocating compressors ofaweightexceeding 2,000kg 12 9
III.Otherpumpsandcompressors 12 6
IV.Parts 12 6
B.Free-piston generators forgasturbines 10 4
C.Fans,blowersandthelike 13 6,5
84.12 Airconditioning machines ,self-contained ,comprising amotor-driven fan
andelementsforchangingthetemperature andhumidityofair 12 8
84.13 Furnaceburnersforliquidfuel(atomisers),forpulverised solidfuelorfor
gas;mechanical stokers,mechanical grates,mechanical ashdischargers and
similarappliances 14 5,5
84.14 Industrialandlaboratory furnacesandovens,non-electric :
A.Speciallydesignedfortheseparation ofirradiated nuclearfuels,forthe
treatment ofradio-active wasteorfortherecyclingofirradiated nuclear
fuels(EURATOM ) 11 5,5
B.Other 14 5,5

NoL1/308 OfficialJournaloftheEuropean Communities 1.1.73
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numberDescription autonomous
%conventional
•/.
1 2 3 4
84.15 Refrigerators andrefrigerating equipment (electricalandother):
A.Evaporators andcondensers ,excluding thosefordomesticrefrigerators 13 4,5
B.Other 13 5
84.16 Calendering andsimilarrollingmachines (otherthanmetal-working and
metal-rolling machinesandglass-working machines )andcylinderstherefor 13 5
84.17 Machinery ,plantandsimilarlaboratory equipment ,whetherornotelectri­
callyheated,forthetreatment ofmaterialsbyaprocessinvolving achange
oftemperature suchasheating,cooking,roasting,distilling ,rectifying ,
sterilising ,pasteurising ,steaming ,drying,evaporating ,vapourising ,con­
densingorcooling,notbeingmachinery orplantofakindusedfor
domesticpurposes ;instantaneous orstoragewaterheaters,non-electrical :
A.Machinery andequipment forthemanufacture oftheproducts
mentioned insubheading 28.51A (EURATOM ) 11 5,5
B.Machinery andequipment specially designedfortheseparation of
irradiated nuclearfuels,forthetreatment ofradio-active wasteorforthe
recyclingofirradiated nuclearfuels(EURATOM ) 11 5,5
C.Heatexchange units 11 4,5
D.Percolators andotherappliances formakingcoffeeandotherhot
drinks:
I.Electrically heated 18 9
II.Other 12 6
E.Medicalandsurgicalsterilisingapparatus :
I.Electrically heated 17 8,5
II.Other 14 7
F.Other:
I.Waterheaters,non-electric 15 6
II.Other 14 5,5
84.18 Centrifuges ;filteringandpurifyingmachinery andapparatus (otherthan
filterfunnels,milkstrainersandthelike),forliquidsorgases:
A.Fortheseparation ofuraniumisotopes (EURATOM ) 5 4,5
B.Forthemanufacture oftheproductsmentioned insubheading 28.51A
(EURATOM ) 11 5,5
C.Speciallydesignedfortheseparation ofirradiated nuclearfuels,forthe
treatment ofradio-active wasteorfortherecyclingofirradiated nuclear
fuels(EURATOM ) 11 5,5

1.1.73 OfficialJournaloftheEuropean Communities NoL1/309
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numberDescription autonomous
%conventional
•/.
1 2 3 4
84.18 D.Other:
(continued )I.Centrifuges :
a)Clothes-dryers ,electrically operated ,eachofadrylinencapacity
notexceeding 6kg 18 8
b)Other 13 5
II.Machinery andapparatus (otherthancentrifuges )forfilteringor
purifying liquidsorgases 15 6
84.19 Machinery forcleaningordryingbottlesorothercontainers ;machinery
forfilling,closing,sealing,capsulingorlabellingbottles,cans,boxes,bags
orothercontainers ;otherpackingorwrapping machinery ;machinery for
aeratingbeverages ;dishwashingmachines :
A.Dishwashingmachinesandappliances ,electrically operated ,withor
withoutprovision fordrying 18 7
B.Other 13 5
84.20 Weighingmachinery (excludingbalancesofasensitivity of5egorbetter),
including weight-operated countingandchecking machines ;weighing
machineweightsofallkinds 15 6
84.21 Mechanical appliances (whetherornothandoperated )forprojecting ,
dispersing orsprayingliquidsorpowders ;fireextinguishers (chargedor
not);spraygunsandsimilarappliances ;steamorsandblastingmachines
andsimilarjetprojecting machines12 6
84.22 Lifting,handling,loadingorunloading machinery ,telphersandconveyors
(forexample,lifts,hoists,winches,cranes,transporter cranes,jacks,pulley
tackle,beltconveyors andteleferics),notbeingmachinery fallingwithin
headingNo84.23:
A.Mechanical remotecontrolmanipulators ,fixedormobile,butnot
suitableforuseinthehand,speciallydesignedforhandlinghighly
radio-active substances (EURATOM ) 8 4
B.Self-propelled cranesonwheels,notcapableofrunningonrails 14 9
C.Rolling-mill machinery :rollertablesforfeedingandremovingproducts ;
filtersandmanipulators foringots,balls,barsandslabs 14 8,5
D.Other 14 5,5

NoL1/310 OfficialJournaloftheEuropean Communities 1.1.73
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numberDescription autonomous conventional
•/. •/·
1 2 3 4
84.23 Excavating ,levelling,tamping,boringandextracting machinery ,stationary
ormobile,forearth,mineralsorores(forexample,mechanical shovels,
coal-cutters ,excavators ,scrapers,levellersandbulldozers );pile-drivers ;
snow-ploughs ,notself-propelled (includingsnow-plough attachments ):
A.Excavating ,levelling,tamping,boringandextracting machinery for
earth,mineralsorores:
I.Self-propelled ,track-laying orwheeled,notcapableofrunningon
rails 15 11
II.Other:
a)Boringandsinkingmachinery 9 3,5
b)Other 14 5,5
B.Pile-drivers ;snow-ploughs ,notself-propelled (including snow-plough
attachments ) 15 7,5
84.24 Agricultural andhorticultural machinery forsoilpreparation orcultivation
(forexample,ploughs,harrows,cultivators ,seedandfertiliserdistributors );
lawnandsportsgroundrollers11 4,5
84.25 Harvesting andthreshing machinery ;strawandfodderpresses;hayor
grassmowers;winnowing andsimilarcleaningmachinesforseed,grain
orleguminous vegetables andegg-grading andothergradingmachinesfor
agricultural produce (otherthanthoseofakindusedinthebreadgrain
millingindustryfallingwithinheadingNo84.29) 11 4,5
84.26 Dairymachinery (includingmilkingmachines ) 11 5,5
84.27 Presses,crushersandothermachinery ,ofakindusedinwine-making ,
cider-making ,fruitjuicepreparation orthelike 12 6
84.28 Otheragricultural ,horticultural ,poultry-keeping andbee-keeping
machinery ;germination plantfittedwithmechanical orthermalequipment ;
poultryincubators andbrooders 12 5
84.29 Machinery ofakindusedinthebreadgrainmillingindustry,andother
machinery (otherthanfarmtypemachinery )fortheworkingofcerealsor
driedleguminous vegetables 13 6,5
84.30 Machinery ,notfallingwithinanyotherheadingofthisChapter,ofakind
usedinthefollowingfoodordrinkindustries :bakery,confectionery ,
chocolate manufacture ,macaroni ,ravioliorsimilarcerealfoodmanufac­
ture,thepreparation ofmeat,fish,fruitorvegetables (includingmincingor
slicingmachines),sugarmanufacture orbrewing 13 5

1.1.73 OfficialJournaloftheEuropean Communities NoL1/311
VoRateofDuty
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numberDescription autonomous conventional
•/. •/.
1 2 3 4
84.31 Machinery formakingorfinishingcellulosicpulp,paperorpaperboard :
A.Formakingpaperorpaperboard 12 5
B.Other 14 5,5
84.32 Book-binding machinery ,includingbook-sewing machines 11 4,5
84.33 Paperorpaperboard cuttingmachinesofallkinds;othermachinery for
makinguppaperpulp,paperorpaperboard 13 5
84.34 Machinery ,apparatus andaccessories fortype-founding ortype-setting ;
machinery ,otherthanthemachine-tools ofheadingNo84.45,84.46or
84.47,forpreparingorworkingprintingblocks,platesorcylinders ;printing
type,impressed flongsandmatrices,printingblocks,platesandcylinders ;
blocks,plates,cylindersandlithographic stones,prepared forprinting
purposes (forexample,planed,grainedorpolished):
A.Machinery ,apparatus andaccessories fortype-founding ortype-setting :
LForfoundingandsetting(forexample,linotypes ,monotypes ,inter­
types) 6 2,5
II.Other 13 5,5
B.Blocks,plates,cylinders andothersimilararticles,otherthanlitho­
graphicstones 16 7
C.Other 14 5,5
84.35 Otherprintingmachinery ;machinesforusesancillarytoprinting :
A.Printingmachinery :
I.Cylinderletterpress printingmachines ,printingonlyonesideofthe
sheetateachpass:
a)Single-revolution machines 12 6
b)Two-revolution machines 10 4
II.Rotarypresses 11 4,5
III.Other 11 5,5
B.Machines forusesancillarytoprinting 13 6,5
84.36 Machines forextruding man-made textiles;machines ofakindusedfor
processing naturalorman-made textilefibres;textilespinningandtwisting
machines ;textiledoubling ,throwingandreeling(includingweft-winding )
machines 12 5
84.37 Weavingmachines ,knittingmachines andmachines formakinggimped
yarn,tulle,lace,embroidery ,trimmings ,braidornet;machinesforpre­
paringyarnsforuseonsuchmachines ,includingwarpingandwarpsizing
machines :
A.Weavingmachines 11 4,5
B.Knittingmachines 13 6

NoL1/312 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
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numberDescription autonomous conventional
•/. ·/.
1 2 3 4
84.37
(continued )C.Machinesformakinggimpedyarn,tulle,lace,embroidery ,trimmings ,
braidornet 10 4
D.Machinesforpreparing yarnsforuseontheabovemachines ,including
warpingandwarpsizingmachines 13 5
84.38 Auxiliary machinery forusewithmachines ofheadingNo84.37(for
example,dobbies,Jacquards ,automatic stopmotionsandshuttlechanging
mechanisms );partsandaccessories suitableforusesolelyorprincipally
withthemachinesofthepresentheadingorwithmachinesfallingwithin
headingNo84.36or84.37(forexample,spindlesandspindleflyers,card
clothing,combs,extruding nipples,shuttles,healdsandheald-lifters and
hosieryneedles) 12 5
84.39 Machinery forthemanufacture orfinishingoffeltinthepieceorinshapes,
includingfelt-hatmakingmachinesandhat-making blocks 13 5
84.40 Machinery forwashing,cleaning,drying,bleaching ,dyeing,dressing,
finishingorcoatingtextileyarns,fabricsormade-uptextilearticles
(includinglaundryanddry-cleaning machinery );fabricfolding,reelingor
cuttingmachines ;machinesofakindusedinthemanufacture oflinoleum
orotherfloorcoveringsforapplyingthepastetothebasefabricorother
support;machinesofatypeusedforprintingarepetitivedesign,repetitive
wordsoroverallcolourontextiles,leather,wallpaper ,wrappingpaper,
linoleumorothermaterials,andengravedoretchedplates,blocksor
rollerstherefor :
A.Ironingmachinesandpresses,electrically heated 16 6,5
B.Clothes-washing machines ,eachofadrylinencapacitynotexceeding
6kg;domesticclothesdryers(otherthanthoseofthecentrifugal type):
I.Electrically operated 19 7,5
II.Other 12 5
C.Other 13 5
84.41 Sewingmachines ;furniturespeciallydesignedforsewingmachines ;sewing
machineneedles :
A.Sewingmachines ;furniturespeciallydesignedforsewingmachines :
I.Sewingmachines (lock-stitch only),withheadsofaweightnot
exceeding 16kgwithoutmotorof17kgincluding themotor;
sewingmachineheads(lock-stitch only),ofaweightnotexceeding
16kgwithoutmotoror17kgincludingthemotor:
a)Sewingmachineshavingavalue(notincluding frames,tablesor
furniture )ofmorethan65UAeach 12 6
b)Other 12—
II.Othersewingmachinesandothersewingmachineheads 12 6
III.Parts,includingfurniturespeciallydesignedforsewingmachines .. 12 9
B.Sewingmachineneedles 14 7

1.1.73 OfficialJournaloftheEuropean Communities NoL1/313
RateofDuty
Heading
numberDescription autonomous conventional
% Vo
1 2 3 4
84.42 Machinery (otherthansewingmachines )forpreparing ,tanningorwork­
inghides,skinsorleather (includingbootandshoemachinery ) 13 5,5
84.43 Converters ,ladles,ingotmouldsandcastingmachines ,ofakindusedin
metallurgy andinmetalfoundries 13 5
84.44 Rollingmillsandrollstherefor :
A.Rollingmillsspeciallydesignedfortherecyclingofirradiated nuclear
fuels(EURATOM )11 5,5
B.Other 13 7
84.45 Machine-tools forworkingmetalormetalcarbides,notbeingmachines
fallingwithinheadingNo84.49or84.50:
A.Speciallydesignedfortherecycling ofirradiated nuclearfuels(for
example ,sheathing ,unsheathing ,shaping):
I.Automatic machines ,numerically controlled (EURATOM )11—
II.Other (EURATOM )11 5,5
B.Machine-tools operating byelectro-erosion orotherelectricalprocesses ;
ultrasonic machine-tools :
I.Automatic machines ,numerically controlled8 6
II.Other 8 3
C.Othermachine-tools :
I.Lathes :
a)Automatic lathes,numerically controlled 10 8
b)Other 10 7
II.Reamingmachines :
a)Automatic machines ,numerically controlled 8 6
b)Other 8 3
III.Planingmachines :
a)Automatic machines ,numerically controlled 8 8
b)Other 8 7
IV.Shaping machines ,sawingmachines andcuttingmachines ,
broaching machinesandslottingmachines :
a)Automatic machines ,numerically controlled 6 5
b)Other 6 2,5
V.Millingmachines ;drillingandboringmachines :
a)Automatic machines ,numerically controlled 12 10
b)Other 12 8

NoL1/314 OfficialJournaloftheEuropean Communities 1.1.73
•/.RateofDuty
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numberDescription autonomous
•/«conventional
•/.
1 2 3 4
84.45
(continued )C.VI.Sharpening ,trimming ,trueing,grinding,polishing ,lapping,dressing
orsurfacingmachinesandsimilarmachinesoperating bymeansof
grindingwheels,abrasivesorpolishingproducts :
a)Fittedwithamicrometrie adjustingsystemwithinthemeaning
ofAdditional Note2tothisChapter :
1.Automatic machines ,numerically controlled 10 8
2.Other 10 7
b)Other:
1.Automatic machines ,numerically controlled 4 3
2.Other 4 2,5
VII.Jigboringmachines :
a)Automatic machines ,numerically controlled 6 5
b)Other 6 2,5
VIII.Gear-cutting machines :
a)Forcuttingcylindrical gears:
1.Automatic machines ,numerically controlled 10 8
2.Other 10 7
b)Forcuttingothergears:
1.Automatic machines ,numerically controlled 6 5
2.Other 6 4,5
IX.Presses,otherthanthosefallingwithinsubheadings 84.45CXand
CXI:
a)Automatic presses,numerically controlled 12 10
b)Other 12 8
X.Bending,forming,folding,flattening ,shearing ,punchingandnotching
machines :
a)Automatic machines ,numerically controlled 8 6
b)Other 8 3
XI.Forgingmachinesandstampingmachines :
a)Automatic machines ,numerically controlled 6 6
b)Other 6 3
XII.Other 9 7
84.46 Machine-tools forworkingwood,cork,bone,ebonite (vulcanite ,hard
likemineralmaterials orforworkingglassinthecold,otherthan
machines fallingwithinheadingNo84.49 13 5
84.47 Machine-tools forworkingwood,cork,boneebonite (vulcanite),hard
artificialplasticmaterials orotherhardcarvingmaterials ,otherthan
machines fallingwithinheadingNo84.49 11 9
84.48 Accessories andpartssuitableforusesolelyorprincipally withthema­
chinesfallingwithinheadingsNos84.45to84.47,includingworkandtool
holders,self-opening dieheads,dividingheadsandotherappliances for
machine-tools ;toolholdersforanytypeoftoolormachine-tool for
workinginthehand 8 3,5

1.1.73 OfficialJournaloftheEuropean Communities NoL1/315
•/.RateofDuty
Heading
numberDescription autonomous
•/.conventional
•/«
1 2 3 4
84.49 Toolsforworkinginthehand,pneumatic orwithself-contained non­
electricmotor 13 6,5
84.50 Gas-operated welding,brazing,cuttingandsurfacetempering appliances 12 5
84.51 Typewriters ,otherthantypewriters incorporating calculating mechanisms ;
cheque-writing machines :
A.Typewriters 16 6,5
B.Cheque-writingmachines 13 5
84.52 Calculating machines ;accounting machines ,cashregisters,postage-franking
machines ,ticket-issuing machines andsimilarmachines ,incorporating a
calculating device:
A.Electronic calculating machines 14 14
B.Other 12 5,5
84.53 Automatic dataprocessing machinesandunitsthereof;magneticoroptical
readers,machines fortranscribing dataontodatamediaincodedform
andmachinesforprocessing suchdata,notelsewhere specifiedorincluded 11 7
84.54 Otherofficemachines (forexample,hectograph orstencilduplicating
machines ,addressing machines ,coin-sorting machines ,coin-counting and
wrappingmachines ,pencil-sharpening machines,perforating andstapling
machines):
A.Addressing machinesandaddressplateembossing machines 16 6,5
B.Other 15 6
84.55 Partsandaccessories (otherthancovers,carryingcasesandthelike)
suitableforusesolelyorprincipally withmachinesofakindfallingwithin
headingNo84.51,84.52,84.53or84.54:
A.Addressplates 18 7
B.Partsandaccessories forelectronic calculating machines fallingwithin
subheading 84.52A 14 10,5
C.Other 12 6
84.56 Machinery forsorting,screening ,separating ,washing,crushing ,grindingor
mixingearth,stone,oresorothermineralsubstances ,insolid(including
powderandpaste)form;machinery foragglomerating ,moulding or
shapingsolidmineralfuels,ceramicpaste,unhardened cements,plastering
materialsorothermineralproductsinpowderorpasteform;machines
forformingfoundrymouldsofsand 13 5

NoL1/316 OfficialJournaloftheEuropean Communities 1.1.73
•/.RateofDu'ty
Heading
numberDescription autonomous conventional
•/o •/.
1 2 3 4
84.57 Glass-working machines (otherthanmachinesforworkingglassinthe
cold);machinesforassembling electricfilamentanddischarge lampsand
electronic andsimilartubesandvalves:
A.Glass-working machines (otherthanmachinesforworkingglassinthe
cold) 11 4,5
B.Machines forassembling electricfilamentanddischarge lampsand
electronic andsimilartubesandvalves 12 5
84.58 Automatic vendingmachines (forexample,stamp,cigarette,chocolateand
foodmachines),notbeinggamesofskillorchance 13 5
84.59 Machines andmechanical appliances ,havingindividual functions ,not
fallingwithinanyotherheadingofthisChapter :
A.Forthemanufacture oftheproductsmentioned insubheading 28.51A
(EURATOM ) !1 5,5
B.Nuclearreactors :
I.Nuclearreactors (EURATOM ) 10 —
II.Parts:
a)Fuelelements ,notirradiated ,ofnaturaluranium (EURATOM ) 10 —
b)Fuelelements ,notirradiated ,ofenricheduranium (EURATOM ) 10—
c)Other (EURATOM ) 10 —
,C.Speciallydesignedfortherecycling ofirradiated nuclearfuels(for
example,sinteringofradio-active metaloxides,sheathing )(EURATOM )11 5,5
D.Ropeorcablemakingmachinery ,including electricwireandcable
makingmachines :
I.Stranding ,twisting,cablingandsimilarmachinesandappliances .. 12 5
II.Othermachines andappliances (forexample,reinforcing ,taping,
insulating andthelikeforthepreparation ,coating,finishingof
ropesandcables) 14 7
E.Other 15 6
84.60 Moulding boxesformetalfoundry;mouldsofatypeusedformetal(other
thaningotmoulds),formetalcarbides,forglass,formineralmaterials (for
example,ceramicpastes,concreteorcement)orforrubberorartificial
plasticmaterials 13 5

1.1.73 OfficialJournaloftheEuropean Communities NoL1/317
RateofDuty
Heading
numberDescription autonomous
•/.conventional
1 2 3 4
84.61 Taps,cocks,valvesandsimilarappliances ,forpipes,boilershells,tanks,
vatsandthelike,includingpressurereducingvalvesandthermostatically
controlled valves:
A.Pressurereducingvalves 15 6
B.Other 16 6,5
84.62 Ball,rollerorneedlerollerbearings 18 9
84.63 Transmission shafts,cranks,bearinghousings,plainshaftbearings ,gears
andgearing (including frictiongearsandgear-boxes andothervariable
speedgears),flywheels ,pulleysandpulleyblocks,clutchesandshaft
couplings 16 7
84.64 Gasketsandsimilarjointsofmetalsheetingcombined withothermaterial
(forexample,asbestos,feltandpaperboard )oroflaminated metalfoil;
setsorassortments ofgasketsandsimilarjoints,dissimilar incomposition ,
forengines,pipes,tubesandthelike,putupinpouches,envelopes or
similarpackings 14 5,5
84.65 Machinery parts,notcontaining electrical connectors ,insulators ,coils,
contactsorotherelectrical featuresandnotfallingwithinanyother
headinginthisChapter :
A.Partsofbasemetal,obtainedbyturningbars,angles,shapes,sections
orwire,ofsolidsection,thegreatestdiameter ofwhichdoesnot
exceed25mm 15 4,5
B.Other 15 6

NoL1/318 OfficialJournaloftheEuropean Communities 1.1.73
CHAPTER 85
ELECTRICAL MACHINERY ANDEQUIPMENT ;PARTSTHEREOF
Notes
1.ThisChapterdoesnotcover:
(a)Electrically warmedblankets,bedpads,foot-muffs andthelike;electrically warmedclothing,footwearand
earpadsandotherelectrically warmedarticleswornonorabouttheperson;
(b)ArticlesofglassofheadingNo70.11;or
(c)Electrically heatedfurnitureofChapter94.
2.HeadingNo85.01istobetakennottoapplytogoodsdescribedinheadingNo85.08,85.09or85.21,otherthan
metaltankmercuryarcrectifierswhichremainclassifiedinheadingNo85.01.
3.HeadingNo85.06istobetakentoapplyonlytothefollowingelectro-mechanical machinesoftypescommonly
usedfordomesticpurposes :
(a)Vacuumcleaners,floorpolishers ,foodgrindersandmixers,fruitjuiceextractors andfans,ofanyweight;
(b)Othermachinesprovidedtheweightofsuchothermachinesdoesnotexceed20kg.
Theheadingdoesnot,however ,applytodishwashingmachines (headingNo84.19),centrifugal andotherclothes
washingmachines (headingNo84.18or84.40),rollerandotherironingmachines (headingNo84.16or84.40),
sewingmachines (headingNo84.41)ortoelectro-thermic appliances (headingNo85.12).
4.ForthepurposesofheadingNo85.19,"printedcircuits"aretobetakentobecircuitsobtainedbyformingon
aninsulating base,byanyprintingprocess (forexample ,embossing ,plating-up ,etching)orbythe"filmcircuit"
technique ,conductor elements ,contactsorotherprintedcomponents (forexample ,inductances ,resistors,
capacitors )aloneorinterconnected according toapre-established pattern,otherthanelementswhichcanpro­
duce,rectify,modulateoramplifyanelectricalsignal(forexample ,semi-conductor elements).
Theterm"printedcircuits"doesnotcovercircuitscombinedwithelementsotherthanthoseobtainedduringthe
printingprocess.Printedcircuitsmay,however ,befittedwithnon-printed connecting elements .
Thin-orthick-filmcircuitscomprising passiveandactiveelementsobtainedduringthesametechnological process
aretobeclassifiedinheadingNo85.21.
5.ForthepurposesofheadingNo85.21:
(A)"Diodes,transitorsandsimilarsemi-conductor devices"aretobetakentobethosedevicestheoperation
ofwhichdependsonvariations inresistivityontheapplication ofanelectricfield;
(B)"Electronic microcircuits "aretobetakentobe:
(a)Microassemblies ofthe"fagot"module,mouldedmodule,micromodule andsimilartypes,consisting
ofdiscrete,activeorbothactiveandpassiveminiaturised components whicharecombined andinter­
connected ;
(b)Monolithic integrated circuitsinwhichthecircuitelements (diodes,transistors ,resistors,capacitors ,
interconnections ,etc.)arecreatedinthemass(essentially )andonthesurfaceofasemi-conductor material
(dopedsilicon,forexample )andareinseparably associated ;

1.1.73 OfficialJournaloftheEuropeanCommunities NoL1/319
(c)Hybridintegrated circuitsinwhichpassiveandactiveelements ,someobtainedbythin-orthick-film
technology (resistors ,capacitors ,interconnections ,etc.),othersbysemi-conductor technology (diodes,
transistors ,monolithic integrated circuits,etc.),arecombined ,toallintentsandpurposesindivisibly ,on
asingleinsulatingsubstrate (glass,ceramic,etc.).Thesecircuitsmayalsoincludeminiaturised discrete
components . «ygJ
Fortheclassification ofthearticlesdefinedinthisNote,headingNo85.21shalltakeprecedence overanyother
headingintheTariffwhichmightcoverthembyreferenceto,inparticular ,theirfunction .
"it »/oRateofDuty
Heading
numberDescription autonomous conventional
»/« •/·
1 2 3 4
85.01 Electrical goodsoíthefollowing descriptions :generators ,con­
verters (rotaryorstatic),transformers ,rectifiersandrectifying apparatus ,
inductors :
A.Generators ,motors (whetherornotequipped withspeedreducing ,
changingorstep-upgear)androtaryconverters :
I.Synchronous motorsofanoutputofnotmorethan18watts 14 8,5
II.Other 12 5
B.Transformers ,staticconverters ,rectifiers andrectifying apparatus ;
inductors 16 6,5
C.Parts 15 6
85.02 Electro-magnets ;permanent magnetsandarticlesofspecialmaterialsfor
permanent magnets,beingblanksofsuchmagnets ;electro-magnetic and
permanent magnetchucks,clamps,vicesandsimilarworkholders;electro­
magneticclutchesandcouplings ;electro-magnetic brakes;electro-magnetic
liftingheads 15 6
85.03 Primarycellsandprimarybatteries 20 20
85.04 Electricaccumulators :
A.Lead-acid accumulators 20 10
B.Other 17 7,5
C.Parts:
I.Woodenseparators 10 4
II.Other 17 8,5

NoL1/320 OfficialJournaloftheEuropeanCommunities 1.1.73
RateofDuty
Heading
numberDescription autonomous
•/oconventional
•/.
1 2 3 4
85.05 Toolsforworkinginthehand,withself-contained electricmotor 14 7
85.06 Electro-mechanical domesticappliances ,withself-contained electricmotor 19 7,5
85.07 Shaversandhairdippers,withself-contained electricmotor:
A.Shavers 13 6,5
B.Hairclippers 14 5,5
85.08 Electricalstartingandignitionequipment forinternalcombustion engines
(including ignitionmagnetos ,magneto-dynamos ,ignitioncoils,starter
motors,sparkingplugs,andglowplugs);generators (dynamosandalter­
nators)andcut-outsforuseinconjunction withsuchengines:
A.Startermotors,generators andcut-outs 14 8,5
B.Ignitionmagnetos ,includingmagneto-dynamos andmagneticflywheels 18 7
C.Glowplugs 21 10,5
D.Other 20 9
85.09 Electrical lightingandsignalling equipment andelectrical windscreen
wipers,defrosters anddemisters ,forcyclesormotorvehicles :
A.Lightingequipment ,otherthanequipment ofheadingNo85.08 17 7
B.Soundsignallingequipment 14 8,5
C.Other 15 9
85.10 Portableelectricbatteryandmagnetolamps,otherthanlampsfal!ingwithin
headingNo85.09:
A.Miners'safetylamps 15 7,5
B.Other 18 13

1.1.73 OfficialJournaloftheEuropean Communities NoL1/321
RateofDuty
Heading
numberDescription autonomous
•/oconventional
•/«
1 2 3 4
85.11 Industrialandlaboratory electricfurnaces,ovensandinductionanddielec­
tricheatingequipment ;electricwelding,brazingandsoldering machines
andapparatus andsimilarelectricmachinesandapparatus forcutting:
A.Furnaces ,ovens,induction anddielectricheatingequipment :
I.Speciallydesignedfortheseparation ofirradiated nuclearfuels,for
thetreatment ofradio-active wasteorfortherecyclingofirradiated
nuclearfuels(EURATOM ) 11 5,5
11.Other 14 5,5
B.Electricwelding,brazingandsoldering machines andapparatus and
similarelectricmachinesandapparatus forcutting,foranymaterial .. 15 7,5
85.12 Electricinstantaneous orstoragewaterheatersandimmersion heaters;
electricsoilheatingapparatus andelectricspaceheatingapparatus ;electric
hairdressingappliances (forexample,hairdryers,haircurlers,curling
tongheaters)andelectricsmoothing irons;electro-thermic domestic
appliances ;electricheatingresistors,otherthanthoseofcarbon:
A.Electricinstantaneous orstoragewaterheatersandimmersion heaters 20 8
B.Electricsoilheatingapparatus andelectricspaceheatingapparatus.... 21 8,5
C.Electrichairdressingappliances (forexample ,hairdryers,haircurlers,
curlingtongheaters) 19 9,5
D.Electricsmoothing irons 20 11,5
E.Electro-thermic domestic appliances 19 7,5
F.Electricheatingresistors 18 7
85.13 Electricallinetelephonic andtelegraphic apparatus (including suchappar­
atusforcarrier-current linesystems):
A.Apparatus forcarrier-current linesystems 16 6,5
B.Other 15 7,5
85.14 Microphones andstandstherefor;loudspeakers ;audio-frequency electric
amplifiers 18 7

NoL1/322 OfficialJournaloftheEuropean Communities 1.1.73
»/oRateofDuty
Heading
numberDescription autonomous conventional
•/« •/.
1 2 3 4
85.15 Radiotelegraphic andradiotéléphonie transmission andreceptionapparatus ;
radio-broadcasting andtelevision transmission andreception apparatus
(including receiversincorporating soundrecorders orreproducers )and
televisions cameras ;radionavigational aidapparatus ,radarapparatus and
radioremotecontrolapparatus :
A.Radiotelegraphic andradiotéléphonie transmission andreception
apparatus ;radio-broadcasting andtelevisiontransmission andreception
apparatus (including receiversincorporating soundrecordersorrepro­
ducers)andtelevision cameras :
J.Transmitters 18 7
II.Transmitter-receivers 20 11
III.Receivers ,whetherornotcombined withasoundrecorderor
reproducer 22 14
IV.Television cameras 17 7
B.Otherapparatus 16 10
C.Partsofthegoodsofsubheadings AandBabove:
I.Cabinets andcases:
a)Ofwood 16 6,5
b)Ofothermaterials 20 8
II.Partsofbasemetal,obtainedbyturningbars,angles,shapes,sections
orwire,ofsolidsection,thegreatestdiameterofwhichdoesnot
exceed25mm 22 9
III.Other 22 13
85.16 Electrictrafficcontrolequipment forrailways ,roadsorinlandwaterways
andequipment usedforsimilarpurposesinportinstallations orupon
airfields J5 6
85.17 Electricsoundorvisualsignallingapparatus (suchasbells,sirens,indicator
panels,burglarandfirealarms),otherthanthoseofheadingNo85.09or
85.16 15 6
85.18 Electricalcapacitors ,fixedorvariable 17 7
85.19 Electricalapparatus formakingandbreakingelectrical circuits,forthe
protection ofelectricalcircuits,orformakingconnections toorinelectrical
circuits (forexample ,switches ,relays,fuses,lightning arresters ,surge
suppressors ,plugs,lampholders andjunctionboxes);resistors ,fixedor
variable (including potentiometers ),otherthanheatingresistors ;printed
circuits ;switchboards (otherthantelephone switchboards )andcontrol
panels:
A.Electricalapparatus formakingandbreakingelectricalcircuits,forthe
protection ofelectrical circuitsorformakingconnections toorin
electrical circuits 16 6,5

1.1.73 OfficialJournaloftheEuropean Communities NoL1/323
RateofDuty
Heading
numberDescription autonomous conventional
•/« °/o
1 2 3 4
85.19
(continued )B.Resistors ,fixedorvariable (including potentiometers ),otherthan
heatingresistors 16 8
C.Printedcircuits 15 10
D.Switchboards andcontrolpanels 14 5,5
85.20 Electricfilamentlampsandelectricdischarge lamps(including infra-red
andultra-violet lamps);arc-lamps ;electrically ignitedphotographic
flashbulbs :
A.Filamentlampsforlighting 15 6
B.Other 18 7
C.Parts 15 7,5
85.21 Thermionic ,coldcathodeandphoto-cathode valvesandtubes(including
vapourorgasfilledvalvesandtubes,cathode-ray tubes,televisioncamera
tubesandmercuryarcrectifyingvalvesandtubes);photocells ;mounted
piezo-electric crystals;diodes,transistors andsimilarsemi-conductor devices;
electronic microcircuits :
A.Valvesandtubes:
I.Rectifying valvesandtubes 20 8
II.Cameratubesandimageconverters ;multipliers andthelike 17 7
III.Cathode-ray tubesfortelevision sets 19 15
IV.Other 19 7,5
B.Photocells ,including photo-transistors 16 6,5
C.Mounted piezo-electric crystals 20 8
D.Diodes,transistors andsimilarsemi-conductor devices;electronic
21 17 microcircuits
E.Parts 15 9
85.22 Electricalappliances andapparatus ,havingindividual functions ,notfalling
withinanyotherheadingofthisChapter :
A.Forthemanufacture oftheproductsmentioned insubheading 28.51A
(EURATOM ) 11 5,5
B.Speciallydesignedfortheseparation ofirradiated nuclearfuels,forthe
treatment ofradio-active wasteorfortherecycling ofirradiated
nuclearfuels(EURATOM ) 11 5,5
C.Other 13 8

NoL1/324 OfficialJournaloftheEuropean Communities 1.1.73
•/.RateofDuty
Heading
numberDescription autonomous
»/.conventional
•/.
1 2 3 4
85.23 Insulated (includingenamelled oranodised )electricwire,cable,bars,strip
andthelike(including co-axialcable),whetherornotfittedwith
connectors 17 11
85.24 Carbonbrushes,arc-lampcarbons,batterycarbons ,carbonelectrodes and
othercarbonarticlesofakindusedforelectricalpurposes :
A.Electrodes forelectrolysis installations 9 9
B.Heatingresistors,otherthanthosefallingwithinheadingNo85.12.... 14 5,5
C.Other 12 8
85.25 Insulators ofanymaterial :
A.Ofceramicmaterials
B.Ofartificialplasticmaterialsorofglassfibre19
1910
withamin.
of15UA
per100kg
gross,the
dutynotto
exceed
19%(a)
15
C.Ofothermaterials 1910
85.26 Insulating fittingsforelectricalmachines ,appliances orequipment ,being
fittingswhollyofinsulating materialapartfromanyminorcomponents of
metalincorporated duringmoulding solelyforpurposesofassembly ,but
notincludinginsulators fallingwithinheadingNo85.25:
A.Ofceramicmaterialsorofglass 17 12
B.Ofhardened rubberorofbituminous materials 14 7
C.Ofartificialplasticmaterials 19 14
D.Ofothermaterials 16 10
85.27 Electrical conduittubingandjointstherefor ,ofbasemetallinedwith
insulating material 14 7
85.28 Electricalpartsofmachinery andapparatus ,notbeinggoodsfallingwithin
anyofthepreceding headingsofthisChapter 14 5,5
(a)The19%advaloremceiling .shallonlyapplytoinsulators ofavalueofmorethan6UUAper100kg.

1.1.73 OfficialJournaloftheEuropean Communities NoL1/325
SECTION XV//
VEHICLES ,AIRCRAFT ,ANDPARTSTHEREOF ;
VESSELS ANDCERTAIN ASSOCIATED TRANSPORT EQUIPMENT
Notes
1.ThisSectiondoesnotcoverarticlesfallingwithinheadingNo.97.01,97.03or97.08,orbobsleighs ,toboggans
andthelikefallingwithinheadingNo97.06.
2.Throughout thisSectiontheexpressions "parts"and"partsandaccessories "aretobetakennottoapplyto
thefollowing articles,whetherornottheyareidentifiable asforthegoodsofthisSection :
(a)Joints,washersandthelike(classifiedaccording totheirconstituent materialorinheadingNo84.64);
(b)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV),orsimilargoods
ofartificialplasticmaterials (whicharegenerallyclassified inheadingNo39.07);
(c)ArticlesfallingwithinChapter82(tools);
(d)ArticlesfallingwithinheadingNo83.11;
(e)Machines andmechanical appliances andotherarticlesfallingwithinheadingsNos84.01to84.59,
84.61or84.62andpartsofenginesandmotorsfallingwithinheadingNo84.63;
(f)Electricalmachinery andequipment (Chapter85);
(g)ArticlesfallingwithinChapter90;
(h)Clocks (Chapter 91);
(ii)Arms(Chapter93);
(k)Brushesofakindusedaspartsofvehicles (headingNo96.02).
3.References inChapter86to88topartsoraccessories aretobetakennottoapplytopartsoraccessories
whicharenotsuitableforusesolelyorprincipally withthearticlesofthoseChapters .Apartoraccessory
whichanswerstoadescription intwoormoreoftheheadingsofthoseChapters istobeclassifiedunder
thatheadingwhichcorresponds totheprincipaluseofthatpartoraccessory .
4.Flyingmachines speciallyconstructed sothattheycanalsobeusedasroadvehiclesareclassifiedasflying
machines .Amphibious motorvehiclesareclassifiedasmotorvehicles .
5.Air-cushion vehiclesaretobeclassifiedwithinthisSectionwiththevehiclestowhichtheyaremostakinas
follows :
(a)InChapter86ifdesignedtotravelonaguide-track (hovertrains );
(b)InChapter87ifdesignedtotraveloverlandoroverbothlandandwater;
(c)InChapter89ifdesignedtotraveloverwater,whetherornotabletolandonbeachesorlanding-stages
oralsoabletotraveloverice.
Partsandaccessories ofair-cushion vehiclesaretobeclassifiedinthesamewayasthoseofvehiclesfalling
withintheheadinginwhichtheair-cushion vehiclesareclassifiedundertheaboveprovisions .

NoL1/326 OfficialJournaloftheEuropean Communities 1.1.73
Hovertrain trackfixturesandfittingsaretobeclassifiedasrailwaytrackfixturesandfittings,andtrafficcontrol
equipment forhovertrain transportsystemsastrafficcontrolequipment forrailways .
Additional Note
Toolsandarticlesnecessaryforthemaintenance repairofvehiclesaretobeclassifiedwiththosevehiclesifimported
withthem.Otheraccessories importedwithvehiclesarealsotobeclassifiedtherewith iftheyformpartofthe
normalequipment ofthevehiclesandarenormallysoldwiththem.

1.1.73 OfficialJournaloftheEuropean Communities NoL1/327
CHAPTER 86
RAILWAY ANDTRAMWAY LOCOMOTIVES ,ROLLING-STOCK ANDPARTSTHEREOF ;RAILWAY
ANDTRAMWAY TRACKFIXTURES ANDFITTINGS ;
TRAFFIC SIGNALLING EQUIPMENT OFALLKINDS (NOTELECTRICALLY POWERED )
Notes
1.ThisChapterdoesnotcover:
(a)Railwayortramwaysleepersofwoodorofconcrete ,orconcreteguide-track sectionsforhovertrains
(headingNo44.07or68.11);
(b)Railwayortramwaytrackconstruction materialofironorsteelfallingwithinheadingNo73.16;or
(c)Electrically poweredsignallingapparatus fallingwithinheadingNo85.16.
2.HeadingNo86.09istotakentoapply,interalia,to:
(a)Axle,wheels,metaltyres,hoopsandhubsandotherpartsofwheels;
'(b)Frames,underframes andbogies;
(c)Axleboxes;brakegear;
(d)Buffersforrolling-stock ;couplinggearandcorridorconnections ;
(e)Coachwork .
3.Subjecttotheprovisions ofNote1above,headingNo86.10istobetakentoapply,interalia,to:
(a)Assembled track,turntables ,platformbuffers,loadinggauges;
(b)Semaphores ,mechanical signaldiscs,levelcrossingcontrolgear,signalandpointcontrols ,whetherornot
theyarefittedforelectriclighting .
RateofDuty
Heading
numberDescription autonomous
"¡0conventional
•/»
1 2 3 4
86.01 Steamraillocomotives andtenders 13 6,5
86.02 Electricraillocomotives ,batteryoperatedorpoweredfromanexternal
sourceofelectricity 14 7
86.03 Otherraillocomotives 13 5
86.04 Mechanically propelledrailwayandtramwaycoaches,vansandtrucks,and
mechanically propelledtrackinspection trolleys :
A.Electricrailwayandtramwaycoaches,vansandtrucks(poweredfrom
anexternalsourceofelectricity ) 14 7
B.Other 13 6,5
86.05 Railwayandtramway passenger coachesandluggagevans;hospital
coaches,prison·coaches,testingcoaches,travellingpostofficecoachesand
otherspecialpurposerailwaycoaches 13 5
86.06 Railwayandtramwayrolling-stock ,thefollowing :workshops ,cranesand
otherservicevehicles 13 5

NoL1/328 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription autonomous
"/.conventional
%
1 2 3 4
86.07Railwayandtramwaygoodsvans,goodswagonsandtrucks:
A.Speciallydesignedforthetransport ofhighlyradio-active material
(EURATOM ) 10 5
B.Other 14 5,5
86.08 Containers speciallydesignedandequippedforcarriagebyoneormore
modesoftransport :
A.Containers withananti-radiation leadcovering ,forthetransport of
radio-active materials (EURATOM ) 10 5
B.Other 15 6
86.09 Partsofrailwayandtramwaylocomotives androlling-stock :
A.Bogies,bissel-bogies andthelike,andpartsthereof 13 5
B.Brakesandpartsthereof 11 4,5
C.Axles,assembled ornot;wheelsandpartsthereof 15 6
D.Axle-boxes andpartsthereof 15 7,5
E.Other 14 5,5
86.10 Railwayandtramwaytrackfixturesandfittings;mechanical equipment ,
notelectrically powered ,forsignallingtoorcontrolling road,railorother
vehicles,shipsoraircraft;partsoftheforegoing fixtures,fittingsor
equipment :
A.Railwayandtramwaytrackfixturesandfittings;partsthereof 13 6
B.Mechanical equipment ,notelectrically powered ,forsignalling toor
controlling road,railorothervehicles,shipsoraircraft;partsofthe
foregoing equipment 14 6

1.1.73 OfficialJournaloftheEuropeanCommunities NoL1/329
CHAPTER 87
VEHICLES ,OTHERTHANRAILWAY ORTRAMWAY ROLLING-STOCK ,ANDPARTSTHEREOF
NB.—TheheadingsofthisChapteraretobetakennottoapplytorailwayortramwayrolling-stock designed
solelyforrunningonrails.
Notes
1.ForthepurposesofthisChapter,tractorsaredeemedtobevehiclesconstructed essentially forhaulingor
pushinganothervehicle,appliance orload,whetherornottheycontainsubsidiary provisionforthetrans­
port,inconnection withthemainuseofthetractor,oftools,seeds,fertilisersorothergoods.
2.MotorchassisfittedwithcabsaretobetreatedasfallingwithinheadingNo87.02andnotwithinheading
No87.04.
3.HeadingsNos87.10and87.14aretobetakennottoapplytochildren'scycleswhicharenotfittedwithball
bearingsnortochildren'scycleswhich,thoughfittedwithballbearings,arenotconstructed inthenormal
formofadults'cycles.Suchchildren'scyclesaretobetreatedasfallingwithinheadingNo97.01.
RateofDuty
Heading
numberDescription autonomous conventional
•/. "/,
1 2 3 4
87.01 Tractors (otherthanthosefallingwithinheadingNo87.07),whetheror
notfittedwithpowertake-offs ,winchesorpulleys:
A.Agricultural walkingtractors,witheitherasparkignitionoracom­
pressionignitionengine,ofacylindercapacityof:
I.1,000ccorless 12 6
II.Morethan1,000cc 18 9
B.Agricultural tractors (excluding walkingtractors )andforestrytractors,
wheeled (a) 20 18
C.Other 20 20
87.02 Motorvehiclesforthetransportofpersons,goodsormaterials (including
sportsmotorvehicles,otherthanthoseofheadingNo87.09):
A.Forthetransport ofpersons,including vehiclesdesignedforthe
transportofbothpassengers andgoods:
I.Witheitherasparkignitionoracompression ignitionengine:
a)Motorcoachesandbuseswitheitherasparkignitionengineof
acylindercapacityof2,800ccormoreoracompression ignition
engineofacylindercapacityof2,500ccormore 29 22
b)Other 29 11
II.Withotherengines 25 12,5
B.Forthetransportofgoodsormaterials :
I.Motorlorriesspeciallydesignedforthetransportofhighlyradio­
activematerials (EURATOM ) 10 8
II.Other:
a)Witheitherasparkignitionoracompression ignitionengine:
1.Motorlorrieswitheitherasparkignitionengineofa
cylindercapacityof2,800ccormoreoracompression
ignitionengineofacylindercapacityof2,500ccormore.. 28 22
2.Other 28 11
b)Withotherengines 25 10
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

NoL1/330 OfficialJournaloftheEuropean Communities 1.1.73
•/.RateofDuty
Heading
numberDescription autonomous conventional
•/. Vo
1 2 3 4
87.03 Specialpurposemotorlorriesandvans(suchasbreakdown lorries,fire­
engines,fire-escapes ,roadsweeperlorries,snow-ploughs ,sprayinglorries,
cranelorries,searchlight lorries,mobileworkshops andmobileradiological
units),butnotincludingthemotorvehiclesofheadingNo87.02 25 10
87.04 Chassisfittedwithengines,forthemotorvehiclesfallingwithinheading
No87.01,87.02or87.03:
A.Chassisfortractorsfallingwithinsubheading 87.01BorC;chassisfor
motorvehiclesfallingwithinheadingNo87.02,fittedwitheithera
sparkignitionengineofacylindercapacityof2,800ccormoreora
compression ignitionengineofacylindercapacityof2,500ccormore29 22
B.Other 29 11
87.05 Bodies (including cabs),forthemotorvehiclesfallingwithinheading
No87.01,87.02or87.03:
A.Fortheindustrialassemblyof:
Agricultural walkingtractorsfallingwithinsubheading 87.01A,
Motorvehiclesforthetransportofpersons,includingvehiclesdesigned
forthetransportofbothpassengers andgoods,withaseatingcapacity
oflessthan15,
Motorvehiclesforthetransport ofgoodsormaterials ,witheithera
sparkignitionengineofacylindercapacityoflessthan2,800ccor
acompression ignitionengineofacylindercapacityoflessthan
2,500cc,
SpecialpurposemotorlorriesandvansofheadingNo87.03(a) 24 12
B.Other 24 20
87.06 Partsandaccessories ofthemotorvehiclesfallingwithinheadingNo87.01,
87.02or87.03:
A.Fortheindustrialassemblyof:
Agricultural walkingtractorsfallingwithinsubheading 87.01A .
Motorvehiclesforthetransportofpersons,includingvehiclesdesigned
forthetransportofbothpassengers andgoods,withaseatingcapacity
oflessthan15,
Motorvehiclesforthetransport ofgoodsormaterials ,witheither
asparkignitionengineofacylindercapacityoflessthan2,800ccor
acompression ignitionengineofacylindercapacityoflessthan
2,500cc,
SpecialpurposemotorlorriesandvansofheadingNo87.03(a)19 7
B.Other :
I.Wheelpartsinstarform,castinonepiece,ofironorsteel 19 7
II.Other 19 12
87.07 Workstrucks,mechanically propelled,ofthetypesusedinfactories,
warehouses ,dockareasorairportsforshortdistancetransportorhandling
ofgoods(forexample,platformtrucks,fork-lifttrucksandstraddle
carriers);tractorsofthetypeusedonrailwaystationplatforms ;partsof
theforegoing vehicles :
A.Trucksspeciallydesignedforthetransport ofhighlyradio-active
materials (EURATOM ) 10 5
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent authorities .

1.1.73 OfficialJournaloftheEuropean Communities NoL1/331
•/«RateofDuty
Heading
numberDescription autonomous
°/«conventional
•/.
1 2 3 4
87.07 B.Straddle carriers 20 7,5
(continued )C.Othertrucks;tractors :
I.Fittedwithself-actuated liftingequipment 16 7
II.Other 22 9,5
D.Parts 20 8
87.08 Tanksandotherarmoured fightingvehicles,motorised ,whetherornot
fittedwithweapons ,andpartsofsuchvehicles:
A.Tanksandpartsthereof 5 4,5
B.Otherarmoured fightingvehiclesandpartsthereof 10 5
87.09 Motor-cycles ,auto-cycles andcyclesfittedwithanauxiliarymotor,with
orwithoutside-cars ;side-carsofallkinds 26 10,5
87.10 Cycles(includingdeliverytricycles),notmotorised 21 17
87.11 Invalidcarriages ,fittedwithmeansofmechanical propulsion (motorised
ornot) M 8,5
87.12 Partsandaccessories ofarticlesfallingwithinheadingNo87.09,87.10
or87.11:
A.Ofmotor-cvcles 24 9,5
B.Other 20 8
87.13 Babycarriagesandinvalidcarriages (otherthanmotorised orotherwise
mechanically propelled )andpartsthereof 18 7
87.14 Othervehicles (includingtrailers),notmechanically propelled ,andparts
thereof :
A.Animal-drawn vehicles 14 7
B.Trailersandsemi-trailers :
I.Speciallydesignedforthetransport ofhighlyradio-active materials
(EURATOM ) 10 8
II.Other 20 8
C.Othervehicles :
I.Speciallydesignedforthetransportofhighlyradio-active materials
(EURATOM ) 10 5
II.Other 14 5,5
D.Parts 15 6

NoL1/332 OfficialJournaloftheEuropean Communities 1.1.73
CHAPTER 88
AIRCRAFT ANDPARTSTHEREOF ;PARACHUTES ;CATAPULTS AND
SIMILAR AIRCRAFT LAUNCHING GEAR;GROUND FLYING TRAINERS
Additional Note
Forthepurposeofsubheading 88.02B,theexpression "unladenweight"shallmeantheweightofthemachinesin
normalflyingorder,excludingtheweightofthecrewandoffuelandequipment exceptpermanently-fitted items
ofequipment .
RateofDuty
Heading
numberDescription autonomous
•/.conventional
°/o
1 2 3 4
88.01 Balloons andairships 18 9
88.02 Flyingmachines ,gliders,andkites;rotochutes :
A.Notmechanically propelled 18 7
B.Mechanically propelled :
I.Helicopters ofanunladenweight :
a)Notexceeding 2,000kg 15 15
h)Exceeding 2,000kg 12 5
11.Other,ofanunladenweight:
a)Notexceeding 2,000kg 15 12
h)Exceeding 2,000kgbutnotexceeding 15,000kg 14 5,5
c)Exceeding 15,000kg 12 5
88.03 PartsofgoodsfallinginheadingNo88.01or88.02:
A.Ofballoonsorairships 17 8,5
B.Other 12(a) 5
88.04 Parachutes andpartsthereofandaccessories thereto 15 9
88.05 Catapultsandsimilaraircraftlaunching gear;groundflyingtrainers;parts
ofanyoftheforegoing articles:
A.Catapults andsimilaraircraftlaunching gear;partsthereof 17 8,5
B.Groundflyingtrainers ;partsthereof 13 5
(a)Dutytemporarily suspended inrespectofarticlesintendedtobefittedinaircraftimporteddutyfreeorbuiltwithintheCommunity .Thissuspension
issubjecttocompliance withformalities andconditions tobedetermined bythecompetent nationalauthorities .

1.1.73 OfficialJournaloftheEuropean Communities NoL1/333
CHAPTER 89
SHIPS,BOATSANDFLOATING STRUCTURES
Note
Ahull,unfinished orincomplete vessel,assembled ,unassembled ordisassembled ,oracompletevesselunassembled
ordisassembled ,istobeclassifiedwithinheadingNo89.01ifitdoesnothavetheessentialcharacterofavessel
ofaparticular kind.
Additional Notes
1.Subheadings 89.01BIand89.02B1aretobetakentoapplyonlytovessels,designedassea-going ,havinga
hullofanoveralllength(excluding anyprojecting parts)ofnotlessthan12m.However ,fishingboatsand
lifeboats ,designedassea-going ,shallbeconsidered assea-going vesselsregardless oftheirlength.
2.Subheading 89.03Aistobetakentoapplyonlytovesselsandfloatingdocks,designedassea-going .
RareofDuty
Heading
numberDescription autonomous
•/.conventional
»/«
1 2 3 4
89.01 Ships,boatsandothervesselsnotfallingwithinanyofthefollowinghead­
ingsofthisChapter :
Free A.Warships
B.Other:
I.Sea-going vessels
II.Other :
a)Weighing 100kgorlesseach
b)OtherFree
13
8
89.02 Vesselsspeciallydesignedfortowing (tugs)orpushingothervessels:
A.Tugs
B.Pushercraft:
I.Sea-going
II.OtherFree
Free
8Free
Free
5
3
Free
Free
3
Free
4
Free
789.03 Light-vessels ,fire-floats ,dredgersofallkinds,floatingcranes,andother
vesselsthenavigability ofwhichissubsidiary totheirmainfunction ;
floatingdocks:
A.Sea-going
B.OtherFree
8
Free
1089.04
89.05Ships,boatsandothervesselsforbreakingup(a)
Floatingstructures otherthanvessels (forexample,coffer-dams ,landing
stages,buoysandbeacons )
(a)Exemption shallbegrantedsubjccttoconditions tobedetermined bythecompetent authorities .

NoL1/334 OfficialJournaloftheEuropean Communities 1.1.73
SECTION XV///
OPTICAL ,PHOTOGRAPHIC ,CINEMATOGRAPHIC ,MEASURING ,
CHECKING ,PRECISION ,MEDICAL ANDSURGICAL INSTRUMENTS
ANDAPPARATUS ;CLOCKS ANDWATCHES ;MUSICAL INSTRUMENTS ;
SOUNDRECORDERS ANDREPRODUCERS ;TELEVISION IMAGEANDSOUNDRECORDERS
ANDREPRODUCERS ,MAGNETIC ;PARTSTHEREOF
CHAPTER 90
OPTICAL ,PHOTOGRAPHIC ,CINEMATOGRAPHIC ,MEASURING ,CHECKING ,PRECISION ,
MEDICAL ANDSURGICAL INSTRUMENTS ANDAPPARATUS ;PARTSTHEREOF
Notes
1.ThisChapterdoesnotcover:
(a)Articlesofakindusedinmachines ,appliances ,instruments orapparatus ,ofunhardened vulcanised rub­
ber,fallingwithinheadingNo40.14,ofleatherorofcomposition leather,fallingwithinheadingNo42.04,
oroftextilematerial (headingNo59.17);
(b)Refractory goodsofheadingNo69.03;laboratory ,chemicalorindustrialwaresofheadingNo69.09;
(c)Glassmirrors,notopticallyworked,fallingwithinheadingNo70.09,andmirrorsofbasemetalorof
preciousmetal,notbeingopticalelements ,fallingwithinheadingNo83.12orChapter71;
(d)GoodsfallingwithinheadingNo70.07,70.11,70.14,70.15,70.17or70.18;
(e)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV)orsimilargoodsof
artificialplasticmaterials (whicharegenerallyclassifiedinheadingNo39.07);
(f)Pumpsincorporating measuring devices,ofheadingNo84.10;weight-operated countingandchecking
machinery ,andseparately importedweightsforbalances (headingNo84.20);liftingandhandlingmachin­
eryofheadingNo84.22;fittingsforadjustingworkortoolsonmachine-tools ,ofheadingNo84.48,inclu­
dingfittingswithopticaldevicesforreadingthescale(forexample ,"optical"dividingheads)butnotthose
whichareinthemselves essentially opticalinstruments (forexample ,alignment telescopes );valvesand
otherappliances ofheadingNo84.61;
(g)Searchlights andspotlights ,ofakindusedonmotorvehicles,ofheadingNo85.09,andradionavigational
aidorradarapparatus ofheadingNo85.15;
(h)Cinematographic soundrecorders ,reproducers andre-recorders ,operating solelybyamagneticprocess
(headingNo92.11);magneticsound-heads (headingNo92.13);
(ij)ArticlesofChapter97;
(k)Capacitymeasures ,whicharetobeclassifiedaccording tothematerialofwhichtheyaremade;or
(1)Spools,reelsorsimilarsupports (whicharetobeclassifiedaccording totheirconstituent material ,for
example ,inheadingNo39.07orSectionXV).

1.1.73 OfficialJournaloftheEuropeanCommunities NoL1/335
2.SubjecttoNote1above,partsoraccessories whicharesuitableforusesolelyorprincipally withmachines ,
appliances ,instruments orapparatus fallingwithinanyheadingofthisChapteraretobeclassifiedasfollows :
(a)Partsoraccessories constituting inthemselves machines ,appliances ,instruments orapparatus (including
opticalelementsofheadingNo.90.01or90.02)ofanyparticular headingofthepresentChapterorof
Chapter84,85or91(otherthanheadingsNos84.65and85.28)aretobeclassifiedinthatheading ;
(b)Otherpartsoraccessories aretobeclassifiedinheadingNo90.29iftheyanswertothetermsofthathead­
ing;otherwise theyaretobeclassifiedintheheadingappropriate tothemachine ,appliance ,instrument
orapparatus itself.
3HeadingNo90.05istobetakennottoapplytoastronomical telescopes ofakindunsuitableforterrestrialobser­
vation(headingNo90.06),ortotelescopic sightsforfittingtofirearms ,periscopic telescopes forfittingto
submarines ortanks,ortotelescopes formachines ,appliances ,instruments orapparatus ofthisChapter ;such
telescopic sightsandtelescopes aretobeclassifiedinheadingNo90.13.
4Measuring orcheckingopticalinstruments ,appliances ormachineswhich,butforthisNote,couldbeclassi­
fiedbothinheadingNo90.13andinheadingNo90.16,aretobeclassifiedinheadingNo90.16.
5.HeadingNo90.28istobetakentoapply,andapplyonly,to:
(a)Instruments orapparatusformeasuring orcheckingelectricalquantities ;
(b)Machines ,appliances ,instruments orapparatus ofakinddescribedinheadingNo90.14,90.15,19.16,
90.22,90.23,90.24,90.25or90.27(otherthanstroboscopes ),theoperation ofwhichdependsonanelectri­
calphenomenon whichvariesaccordingtothefactortobeascertained orautomatically controlled ;
(c)Instruments orapparatus formeasuring ordetectingalpha,beta,gamma,X-ray,cosmicorsimilarradi­
ations;and
(d)Automatic regulators ofelectricalquantities ,andinstruments orapparatus forautomatically controlling
non-electrical quantities theoperation ofwhichdependsonanelectricalphenomenon varyingaccording
tothefactortobecontrolled .
6.Cases,boxesandsimilarcontainers importedwitharticlesofthisChapteraretobeclassifiedwithsucharticles
iftheyareofakindnormallysoldtherewith .Cases,boxesandsimilarcontainers importedseparately areto
beclassifiedundertheirappropriate headings .
•/.RateofDuty
Heading
numberDescription autonomous
»/.conventional
•/.
1 2 3 4
90.01 Lenses,prisms,mirrorsandotheropticalelements ,ofanymaterial,
unmounted ,otherthansuchelementsofglassnotopticallyworked;sheets
orplates,ofpolarising material :
A.Lenses,prisms,mirrorsandotheropticalelements 17 14
B.Sheetsorplatesofpolarising material 18 9
90.02 Lenses,prisms,mirrorsandotheropticalelements,ofanymaterial,
mounted,beingpartsoforfittingsforinstruments orapparatus ,otherthan
suchelementsofglassnotopticallyworked 17 14
90.03 Framesandmountings ,andpartsthereof,forspectacles ,pince-nez ,
lorgnettes ,gogglesandthelike 19 7,5

NoL1/336 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription autonomous
•/oconventional
°/o
1 2 3 4
90.04 Spectacles ,pince-nez ,lorgnettes ,gogglesandthelike,corrective ,protective
orother 19 9,5
90.05 Refracting telescopes (monocular andbinocular ),prismaticornot 20 13
90.06 Astronomical instruments (forexample ,reflecting telescopes ,transit
instruments andequatorial telescopes ),andmountings therefor,butnot
includinginstruments forradio-astronomy 17 12
90.07 Photographic cameras ;photographic flashlightapparatus :
A.Photographic cameras 18 13
B.Photographic flashlight apparatus 16 8
90.08 Cinematographic cameras,projectors ,soundrecorders andsoundrepro­
ducers;anycombination ofthesearticles:
A.Camerasandsoundrecorders ,combined ornot16 10
B.Projectors andsoundreproducers ,combined ornot19 11
90.09 Imageprojectors (otherthancinematographic projectors );photographic
(exceptcinematographic )enlargersandreducers18 10,5
90.10 Apparatus andequipment ofakindusedinphotographic orcinemato­
graphiclaboratories ,notfallingwithinanyotherheadinginthisChapter ;
photo-copying apparatus (whetherincorporating anopticalsystemorofthe
contacttype)andthermo-copying apparatus ;screensforprojectors :
A.Photo-copying apparatus incorporating anopticalsystem 18 13
B.Thermo-copying apparatus 1.5 6
C.Other 15 -j
90.11 Microscopes anddiffraction apparatus ,electronandproton 15 9
90.12 Compound opticalmicroscopes ,whetherornotprovidedwithmeansfor
photographing orprojecting theimage 18 10,5
90.13 Opticalappliances andinstruments (butnotincluding lightingappliances
otherthansearchlights orspotlights ),notfallingwithinanyotherheading
ofthisChapter 18 11

1.1.73 OfficialJournaloftheEuropeanCommunities NoL1/337
•/«RateofDuty
Heading
numberDescription autonomous
%conventional
•/«
1 2 3 4
90.14 Surveying (including photogrammetrical surveying),hydrographie ,navi­
gational,meteorological ,hydrologicai andgeophysical instruments ;com­
passes;rangefinders :
A.Compasses 17 10,5
B.Other 17 8,5
90.15 Balancesofasensitivity of5egorbetter,withorwithouttheirweights .. 18 9
90.16 Drawing,marking-out andmathematical calculating instruments ,drafting
machines ,pantographs ,sliderules,disccalculators andthelike;measuring
orcheckinginstruments ,appliances andmachines ,notfallingwithinany
otherheadingofthisChapter (forexample,micrometers ,callipers,gauges,
measuring rods,balancingmachines);profileprojectors :
A.Drawing ,marking-out andmathematical calculating instruments 16 8
B.Measuring orcheckinginstruments ,appliances andmachines ;profile
projectors 15 9
90.17 Medical,dental,surgicalandveterinary instruments andappliances
(including electro-medical apparatus andophthalmic instruments ) 16 8
90.18 Mechano-therapy appliances ;massageapparatus ;psychological aptitude­
testingapparatus ;artificialrespiration ,ozonetherapy,oxygentherapy,
aerosoltherapyorsimilarapparatus ;breathingappliances (includinggas
masksandsimilarrespirators ) 16 6,5
90.19 Orthopaedic appliances ,surgicalbelts,trussesandthelike;splintsand
otherfractureappliances ;artificiallimbs,eyes,teethandotherartificial
partsofthebody;deaf-aids andotherappliances whicharewornor
carried,orimplanted inthebody,tocompensate foradefectordisability :
A.Artificiallimbs,eyes,teethandotherartificialpartsofthebody:
I.Artificialteethanddentalfittings 17 7
II.Artificial eyes 14 5,5
III.Other 16 10
B.Deaf-aids andotherappliances whicharewornorcarried,orimplanted
inthebody,tocompensate foradefectordisability :
I.Deaf-aids 12 5
II.Other 13 8
C.Other 15 9

NoL1/338 OfficialJournaloftheEuropeanCommunities 1.1.73
usesRateofDuty
Heading
numberDescription autonomous
•/«conventional
•/«
1 2 3 4
90.20 Apparatus basedontheuseofX-raysoroftheradiations fromradio-active
substances (including radiography andradiotherapy apparatus );X-ray
generators ;X-raytubes;X-rayscreens;X-rayhightensiongenerators ;
X-raycontrolpanelsanddesks;X-rayexamination ortreatment tables,
chairsandthelike 16 6,5
90.21 Instruments ,apparatus ormodels,designed solelyfordemonstrational
purposes (forexample,ineducation orexhibition ),unsuitable forother
12 5
90.22 Machines andappliances fortestingmechanically thehardness,strength,
compressibility ,elasticityandthelikeproperties ofindustrialmaterials (for
example,metals,wood,textiles,paperorplastics) 15 6
90.23 Hydrometers andsimilarinstruments ;thermometers ,pyrometers ,baro­
meters,hygrometers ,psychrometers ,recording ornot;anycombination
oftheseinstruments :
AMercuryorotherliquid-filled thermometers ,fordirectreading2112
B.Hygrometers andpsychrometers 14 11
C.Hydrometers andsimilarinstruments ,withorwithoutthermometers ;
opticalpyrometers 17 10,5
D.Other 17 7
90.24 Instruments andapparatus formeasuring ,checkingorautomatically con­
trollingtheflow,depth,pressureorothervariablesofliquidsorgases,or
forautomatically controlling temperature ,(forexample ,pressuregauges,
thermostats ,levelgauges,flowmeters,heatmeters,automatic oven­
draughtregulators ),notbeingarticlesfallingwithinheadingNo90.14:
A.Pressuregauges (manometers )18 U
B.Thermostats 15 9
C.Other 16 10
90.25 Instruments andapparatus forphysicalorchemical analysis (suchas
Polarimeters ,refractometers ,spectrometers ,gasanalysisapparatus );instru­
mentsandapparatus formeasuring orchecking viscosity,porosity,
expansion ,surfacetensionorthelike(suchasviscometers ,porosimeters ,
expansion meters);instruments andapparatus formeasuring orchecking
quantities ofheat,lightorsound(suchasphotometers (includingexposure
meters),calorimeters );microtomes 16 10
90.26 Gas,liquidandelectricity supplyorproduction meters;calibrating meters
therefor 15 9

1.1.73 OfficialJournaloftheEuropean Communities NoL1/339
•/.RateufDuty
Heading
numberDescription
-autonomous
•/.
■conventional
°/o
1 2 3 4
90.27 Revolution counters,production counters ,taximeters ,mileometers ,pedo­
metersandthelike,speedindicators (includingmagneticspeedindicators )
andtachometers (otherthanarticlesfallingwithinheadingNo90.14);
stroboscopes :
A.Revolution counters ,production counters ,taximeters andothercounters 16 6,5
B.Speedindicators andtachometers 18 9
C.Stroboscopes 14 8,5
90.28 Electrical measuring ,checking ,analysing orautomatically controlling
instruments andapparatus :
A.Electronic instruments andapparatus 16 13
B.Other 16 6,5
90.29 Partsoraccessories suitableforusesolelyorprincipally withoneormore
ofthearticlesfallingwithinheadingNo90.23,90.24,90.26,90.27or90.28:
A.Partsoraccessories suitableforusesolelyorprincipally withthe
electronic instruments orapparatus fallingwithinsubheading 90.28A16 13
B.Other :
I.Partsofbasemetal,obtainedbyturningbars,angles,shapes,sections
orwire,ofsolidsection,thegreatestdiameterofwhichdoesnot
exceed25mm 16 6,5
11.Other 16 7,5

NoL1/340 OfficialJournaloftheEuropean Communities 1.1.73
CHAPTER 91
CLOCKS ANDWATCHES ANDPARTSTHEREOF
Notes
1.ForthepurposesofheadingsNos91.02and91.07,theexpression "watchmovements "meansmovements regu­
latedbyabalance-wheel andhairspring orbyanyothersystemcapableofdetermining intervalsoftime,not
exceeding 12mminthicknesswhenmeasuredwiththeplate,thebridgesandanyadditional outerplates.
2.HeadingsNos91.07and91.08aretobetakennottoapplytospring-operated orweight-operated motorsnot
fitted,noradaptedtobefitted,withescapements (headingNo84.08).
3.ThisChapterdoesnotcoverpartsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV),
norsimilargoodsofartificialplasticmaterials (whicharegenerallyclassifiedinheadingNo39.07).TheChapter
alsoexcludesweights,clockorwatchglasses,watchchainsorstraps,partsofelectricalequipment ,ballbearings
or.bearingballs.Clockandwatchspringsaretobeclassifiedasclockorwatchparts(headingNo91.11).
4.ExceptasprovidedinNotes2and3,movements andotherpartssuitableforusebothinclocksorwatches
andinotherarticles (forexample ,precisioninstruments )aretobetakenasfallingwithinthisChapterandnot
withinanyotherChapter .
5.Cases,boxesandsimilarcontainers importedwitharticlesofthisChapteraretobeclassifiedwithsucharticles
iftheyareofakindnormallysoldtherewith .Cases,boxesandsimilarcontainers importedseparately aretobe
classifiedundertheirappropriate headings .
RateofDuty
Heading
numberDescription autonomous conventional
% °/o
1 2 3 4
91.01 Pocket-watches ,wrist-watches andotherwatches,including stop-watches 13
withmin.
of0,50
UAeach.7>5withmin.
of0,35
UAeachand
max.of1.05
UAeach
91.02 Clockswithwatchmovements (excluding clocksofheadingNo91.03):
A.Electricorelectronic :
I.Withbalance-wheel andhairspring 15 10,5
II.Other 14 10
B.Other 13 9
91.03 Instrument panelclocksandclocksofasimilartype,forvehicles,aircraft
orvessels 13 9
91.04 Otherclocks:
A.Electricorelectronic 14 10
B.Other 13 9

1.1.73 OfficialJournaloftheEuropean Communities NoL1/341
•/. «/oRateofDuty
Heading
numberDescription autonomous
•/«conventional
•k
1 2 3 4
91.05 Timeofdayrecordingapparatus ;apparatus withclockorwatchmovement
(includingsecondary movement )orwithsynchronous motor,formeasuring ,
recording orotherwise indicating intervalsoftime 15 10,5
91.06 Timeswitcheswithclockorwatchmovement (including secondary move­
ment)orwithsynchronous motor 14 10
91.07 Watchmovements (includingstop-watch movements ),assembled :
A.Withbalance-wheel andhairspring 14
withmin.
of0,40UA
each10
withmin.
of0,28UA
each
B.Other 14 10
91.08 Clockmovements ,assembled 14 10
91.09 Watchcasesandpartsofwatchcases 9 6,5
91.10 ClockcasesandcasesofasimilartypeforothergoodsofthisChapter,and
partsthereof 14 7,5
91.11 Otherclockandwatchparts:
A.Watchmakers 'jewels (precious andsemi-precious stones,natural,
synthetic ,reconstructed orimitation),neithermountednorset8 5,5
B.Springs,including hairsprings12 8,5
C.Watchmovements ,unassembled :
I.Withbalance-wheel andhairspring 14
withmin.
of0,40UA
each10
withmin.
of0,28UA
each
TI.Other 14 10
D.Clockmovements ,unassembled 14 10
E.Roughwatchmovements 11 7,5
F.Other 11 7,5

NoL1/342 OfficialJournaloftheEuropean Communities 1.1.73
CHAPTER 92
MUSICAL INSTRUMENTS ;SOUNDRECORDERS ANDREPRODUCERS ;TELEVISION IMAGEANDSOUND
RECORDERS ANDREPRODUCERS ,MAGNETIC ;PARTSANDACCESSORIES OFSUCHARTICLES
Notes
1.ThisChapterdoesnotcover:
(a)Filmwhollyorpartlysensitisedforphotographic orphoto-electric recordingorsuchhimexposed ,whether
ornotdeveloped (Chapter37);
(b)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV),orsimilargoodsof
artificialplasticmaterials (whicharegenerallyclassifiedinheadingNo39.07);
(c)Microphones ,amplifiers ,loudspeakers ,head-phones ,switches ,stroboscopes andotheraccessoryinstru­
ments,apparatus orequipment fallingwithinChapter85or90,forusewithbutnotincorporated inor
housedinthesamecabinetasinstruments ofthepresentChapter ;soundrecorders orreproducers
combined witharadioortelevision receiver (headingNo85.15);
(d)Brushes (forcleaningmusicalinstruments )fallingwithinheadingNo96.02;
(e)Toyinstruments (headingNo97.03);
(f)Collectors 'piecesorantiques (headingNo99.05or99.06);or
(g)Spools,reelsorsimilarsupports (whicharetobeclassifiedaccording totheirconstituent material ,for
example ,inheadingNo39.07orSectionXV).
2.Bowsandsticksandsimilardevicesusedinplayingthemusicalinstruments ofheadingsNos92.02and92.06
importedwithsuchinstruments innumbersnormaltheretoandclearlyintendedforusetherewith ,aretobe
classifiedinthesameheadingastherelativeinstruments .
Perforated musicrolls(headingNo92.10)andgramophone recordsandthelike(headingNo92.12)imported
withaninstrument aretobetreatedasseparatearticlesandnotasformingapartofsuchinstrument .
3.Cases,boxesandsimilarcontainers importedwitharticlesofthisChapteraretobeclassifiedwithsucharticles
iftheyareofakindnormallysoldtherewith .Cases,boxesandsimilarcontainers importedseparately aretobe
classifiedundertheirappropriate headings .
RateofDuty
Heading
numberDescription autonomous
%conventional
•/.
1 2 3 4
92.01 Pianos (including automatic pianos,whetherornotwithkeyboards );
harpsichords andotherkeyboard stringedinstruments ;harpsbutnot
includingaeolianharps:
A.Pianos(includingautomatic pianos,whetherornotwithkeyboards ):
I.Uprightpianos 22 9
II.Other 20 10
B.Other 18 7

1.1.73 OfficialJournaloftheEuropean Communities NoL1/343
RateofDuty
Heading
numberDescription autonomous conventional
•/o °/o
1 2 3 4
92.02 Otherstringmusicalinstruments 21 10,5
92.03Pipeandreedorgans,includingharmoniums andthelike 20 8
92.04Accordions ,concertinas andsimilarmusicalinstruments ;mouthorgans .. 15 7,5
92.05 Otherwindmusicalinstruments 18 7
92.06Percussion musicalinstruments (forexample,drums,xylophones ,cymbals,
castanets ) 18 10,5
92.07 Electro-magnetic ,electrostatic ,electronic andsimilarmusicalinstruments
(forexample,pianos,organs,accordions ) 19 9,5
92.08 Musicalinstruments notfallingwithinanyotherheadingofthisChapter
(forexample,fairground organs,mechanical streetorgans,musicalboxes,
musicalsaws);mechanical singingbirds;decoycallsandeffectsofall
kinds;mouth-blown soundsignalling instruments (forexample ,whistles
andboatswains 'pipes):
A.Musical boxes 14 6
B.Other 14 7
92.09 Musicalinstrument strings 17 7
92.10 Partsandaccessories ofmusicalinstruments (otherthanstrings),including
perforated musicrollsandmechanisms formusicalboxes;metronomes ,
tuningforksandpitchpipesofallkinds:
A.Mechanisms formusicalboxes 18 4
B.Other 18 9
92.11 Gramophones ,dictatingmachinesandothersoundrecordersandrepro­
ducers,including record-players andtapedecks,withorwithoutsound­
heads;televisionimageandsoundrecordersandreproducers ,magnetic :
A.Soundrecordersandreproducers :
I.Soundrecorders 19 7,5
II.Soundreproducers 19 9,5
III.Combined soundrecorders andreproducers , 16 8,5
B.Television imageandsoundrecordersandreproducers ,magnetic.... 13 8

NoL1/344 OfficialJournaloftheEuropean Communities 1.1.73
•/#RateofDuty
Heading
numberDescription autonomous
•/.conventional
»/.
1 2 3 4
92.12 Gramophone recordsandothersoundorsimilarrecordings ;matricesfor
theproduction ofrecords,preparedrecordblanks,filmformechanical
soundrecording ,preparedtapes,wires,stripsandlikearticlesofakind
commonly usedforsoundorsimilarrecording :
A.Preparedforrecording ,butnotrecorded 17 7
B.Recorded :
I.Waxrecordings ,discs,matricesandotherintermediate forms:
a)Fortheproduction ofrecords 11 4,5
b)Other 17 8,5
II.Other:
a)Records :
1.Forteachinglanguages 9 3,5
2.Other 17 7
b)Otherrecordingmedia(tapes,wires,stripsandlikearticles):
1.Magnetically recordedforthescoringofcinematograph film2,35UA
per100m1,17UA
per100m
2.Other 19 7,5
92.13 Otherpartsandaccessories ofapparatus fallingwithinheadingNo92.11:
ASound-heads andpartsthereof 20 10,5
B.Needles;diamonds ,sapphires andotherpreciousorsemi-precious
stones(natural,syntheticorreconstructed ),whetherornotmounted .. 13 5
C.Partsofbasemetal,obtainedbyturningbars,angles,shapes,sections
orwire,ofsolidsection,thegreatestdiameter ofwhichdoesnot
exceed25mm 18 7
D.Other 18 9

1.1.73 OfficialJournaloftheEuropean Communities NoL1/345
SECTION XIX
ARMSANDAMMUNITION ;PARTSTHEREOF
CHAPTER 93
ARMSANDAMMUNITION :PARTSTHEREOF
Notes
1.ThisChapterdoesnotcover:
(a)GoodsfallingwithinChapter36(forexample,percussion caps,detonators ,signalling flares);
(b)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV),orsimilargoodsof
artificialplasticmaterials (whicharegenerallyclassifiedinheadingNo39.07);
(c)Armoured fightingvehicles (headingNo87.08);
(d)Telescopic sightsandotheropticaldevicessuitableforusewitharms,unlessmountedonafirearmor
importedwiththefirearmonwhichtheyaredesignedtobemounted (Chapter90);
(e)Bows,arrows,fencingfoilsortoysfallingwithinChapter97;or
(f)Collectors 'piecesorantiques (headingNo99.05or99.06).
2.InheadingNo93.07,thereferenceto"partsthereof"istobetakennottoincluderadioorradarapparatusof
headingNo85.15.
3.Cases,boxesandsimilarcontainers importedwitharticlesofthisChapteraretobeclassifiedwithsucharticles
iftheyareofakindnormallysoldtherewith .Cases,boxesandsimilarcontainers importedseparately areto
beclassifiedundertheirappropriate headings .
•/.RateofDuty
Heading
numberDescription autonomous conventional
% •/.
1 2 3 4
93.01 Side-arms (forexample,swords,cutlassesandbayonets )andpartsthereof
andscabbards andsheathstherefor 8 4
93.02 Revolvers andpistols,beingfirearms :
A.9mmcalibreandhigher 9 7,5
B.Other 16 11,5
93.03 Artilleryweapons,machine-guns ,sub-machine-guns andothermilitary
firearmsandprojectors (otherthanrevolversandpistols) Free Free

NoL1/346 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription autonomous
%conventional
%
1 2 3 4
93.04 Otherfirearms,includingVerylightpistols,pistolsandrevolversforfiring
blankammunition only,line-throwing gunsandthelike:
A.Sportingandtargetshootingguns,riflesandcarbines 18 10,5
R.Other 16 8
93.05 Armsofotherdescriptions ,includingair,springandsimilarpistols,rifles
andguns 16 9,5
93.06 Partsofarms,includinggunbarrelblanks,butnotincludingpartsofside­
arms:
A.OfarmsofheadingNo93.03 Free Free
B.Ofotherarms:
I.Roughlysawngunstockblocks 10 5
II.Otherparts:
- a)OfarmsofheadingNo93.02 15 7,5
b)Other 18 7
93.07 Bombs,grenades ,torpedoes ,mines,guidedweaponsandmissilesand
similarmunitions ofwar,andpartsthereof;ammunition andpartsthereof,
includingcartridgewads;leadshotpreparedforammunition :
A.ForrevolversandpistolsfallingwithinheadingNo93.02andforsub­
machine-guns fallingwithinheadingNo93.0313 6,5
B.Other:
I.Formilitarypurposes :
a)ForweaponsfallingwithinheadingNo93.03 6 3
b)Other 12 7
II.Other:
a)Sportingandtargetshootingcartridges 19 9,5
b)Other 17 8,5

1.1.73 OfficialJournaloftheEuropean Communities NoL1/347
SECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES
CHAPTER 94
FURNITURE ANDPARTSTHEREOF ;BEDDING ,MATTRESSES ,MATTRESS SUPPORTS ,CUSHIONS
ANDSIMILAR STUFFED FURNISHINGS
Notes
1.ThisChapterdoesnotcover:
(a)Pneumatic orwatermattresses ,pillowsorcushions ,fallingwithinChapter39,40or62;
(b)Standardlamps,tablelamps,walllampbracketsandotherlightingfittings;theseareclassifiedaccording
totheconstituent material (forexample,inheadingNo44.27,70.14or83.07);
(c)Articlesofstone,ceramicoranyothermaterialreferredtoinChapter68or69,usedasseats,tablesor
columns,ofthekindusedinparks,gardensorvestibules (Chapter68or69);
(d)Mirrorsdesignedforplacingonthefloororground (forexample ,cheval-glasses (swing-mirrors ))falling
withinheadingNo70.09;
(e)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV),orsimilargoodsof
artificialplasticmaterials (whicharegenerallyclassified inheadingNo39.07);andsafesfallingwithin
headingNo83.03;
(f)Furniturespeciallydesignedaspartsofrefrigerators ofheadingNo84.15;furniturespeciallydesignedfor
sewingmachines (headingNo84.41);
(g)Furniturespeciallydesignedaspartsofradio-gramophones ,wirelesssetsortelevision sets(headingNo
85.15);
(h)Dentists'spittoonsfallingwithinheadingNo90.17;
(ij)GoodsfallingwithinChapter91(forexample,clocksandclockcases);
(k)Furniturespeciallydesignedaspartsofgramophones ,ofdictatingmachines orofothersoundrepro­
ducersorrecorders ,fallingwithinheadingNo92.13;or
(1)Toyfurniture (headingNo97.03),billiardtablesandotherfurniturespeciallyconstructed forgames(head­
ingNo97.04)orforconjuringtricks(headingNo97.05).
2.Thearticles (otherthanparts)referredtoinheadingsNos94.01,94.02and94.03aretobeclassifiedinthose
headingsonlyiftheyaredesignedforplacingonthefloororground.
Thisprovision is,however,tobetakennottoapplytothefollowingwhicharestilltobeclassifiedintheabove­
mentioned headingseveniftheyaredesignedtobehung,tobefixedtothewallortostandoneontheother:
(a)Kitchencabinetsandsimilarcupboards ;
(b)Seatsandbeds;
(c)Unitbookcases andsimilarunitfurniture .

NoL1/348 OfficialJournaloftheEuropean Communities 1.1.73
3(a)InthisChapterreferencestopartsofgoodsdonotincludereferencetosheets(whetherornotcuttoshape
butnotcombined withotherparts)ofglass(includingmirrors )orofmarbleorotherstone.
(b)Goodsdescribed inheadingNo94.04,importedseparately ,arenottobeclassifiedinheadingNo94.01,
94.02or94.03aspartsofgoods.
•/.RateofDuty
Heading
numberDescription autonomous
%conventional
•/.
1 2 3 4
94.01 Chairsandothersseats(otherthanthosefallingwithinheadingNo94.02),
whetherornotconvertible intobeds,andpartsthereof:
A.Speciallydesignedforaircraft 12 6
B.Other 18 8,5
94.02 Medical,dental,surgicalorveterinary furniture (forexample,operating
tables,hospitalbedswithmechanical fittings);dentists'andsimilarchairs
withmechanical elevating ,rotatingorrecliningmovements ;partsofthe
foregoing articles 17 7
94.03 Otherfurnitureandpartsthereof 18 8,5
94.04 Mattresssupports ;articlesofbeddingorsimilarfurnishing fittedwith
springsorstuffedorinternally fittedwithanymaterialorofexpanded ,
foamorspongerubberorexpanded ,foamorspongeartificialplastic
material,whetherornotcovered (forexample ,mattresses ,quilts,eider­
downs,cushions ,pouffesandpillows):
A.Articlesofbeddingorsimilarfurnishing ofexpanded ,foamorsponge
artificialplasticmaterial,whetherornotcovered 22 11
B.Other 20 8

1.1,73 OfficialJournaloftheEuropean Communities NoL1/349
CHAPTER 95
ARTICLES ANDMANUFACTURES OFCARVING ORMOULDING MATERIAL
Note
ThisChapterdoesnotcover:
(a)ArticlesfallingwithinChapter66(forexample,partsofumbrellas ,walking-sticks );
(b)Fansorhandscreens,non-mechanical (headingNo67.05);
(c)ArticlesfallingwithinChapter71(forexample,imitationjewellery);
(d)CutleryorotherarticlesfallingwithinChapter82withhandlesorotherpartsofcarvingormouldingmaterials ;
theheadingsofthepresentChapterapply,however ,toseparately importedhandlesorotherpartsofsuch
articles ;
(e)ArticlesfallingwithinChapter90(forexample,spectacleframes);
(f)ArticlesfallingwithinChapter91(forexample ,clockorwatchcases);
(g)ArticlesfallingwithinChapter92(forexample,musicalinstruments andpartsthereof);
(h)ArticlesfallingwithinChapter93(armsandpartsthereof);
(ij)ArticlesfallingwithinChapter94(furnitureandpartsthereof);
(k)Brushes,powderpuffsorotherarticlesfallingwithinChapter96;
(1)ArticlesfallingwithinChapter97(toys,gamesandsportsrequisites );
(m)ArticlesfallingwithinChapter98(forexample ,buttons,cuff-links ,smokingpipes,combs);or
(n)Collectors 'piecesorantiques (Chapter99).
RateofDuty
Heading
numberDescription autonomous
%conventional
Vo
1 2 3 4
95.01 Workedtortoise-shell andarticlesoftortoise-shell :
A.Plates,sheets,rods,tubes,discsandsimilarforms,
otherwise worked
B.Othernotpolishedor
9
163,5
8
95.02 Workedmotherofpearlandarticlesofmotherofpearl:
A.Plates,sheets,rods,tubes,discsandsimilarforms,
otherwise worked (includingJerusalem pearls)notpolishedor
9 4,5
B.Other 17 10,5

NoL1/350 1.1.73 OfficialJournaloftheEuropean Communities
RateofDuty
Ileading
numberDescription autonomous
%conventional
V.
1 2 3 4
95.03 Workedivoryandarticlesofivory:
Λ.Plates,sheets,rods,tubes,discsandsimilarforms,notpolishedor
otherwise worked 9 3,5
B.Other 17 8,5
95.04 Workedbone(excluding whalebone )andarticlesofbone(excluding whale­
bone):
A.Plates,sheets,rods,tubes,discsandsimilarforms,notpolishedor
otherwise worked10 4
B.Other 15 6
95.05 Workedhorn,coral(naturaloragglomerated )andotheranimalcarving
material,andarticlesofhorn,coral(naturaloragglomerated )orofother
animalcarvingmaterial :
A.Coral(naturaloragglomerated ),worked :
I.Combined withothermaterials 15 7,5
II.Othern3
B.Workedquills 10 5
C.Otheranimalcarvingmaterial ,worked :
I.Plates,sheets,rods,tubes,discsandsimilarforms,notpolished
orotherwise worked 8 4
11.Other 16 8
95.06 Workedvegetable carvingmaterial (forexample ,corozo)andarticlesof
vegetablecarvingmaterial :
A.Plates,sheets,rods,tubes,discsandsimilarforms,notpolishedorother­
wiseworked 6 2,5
B.Other 12 6
95.07 Workedjet(andmineralsubstitutes forjet),amber,meerschaum ,agglomer­
atedamberandagglomerated meerschaum ,andarticlesofthosesubstances :
A.Plates,sheets,rods,tubes,discsandsimilarforms,notpolishedor
otherwise worked 5 2
B.Other . 13 5
95.08 Mouldedorcarvedarticlesofwax,ofstearin,ofnaturalgumsornatural
resins(forexample,copalorrosin)orofmodelling pastes,andother
mouldedorcarvedarticlesnotelsewhere specifiedorincluded ;worked,
unhardened gelatin (exceptgelatinfallingwithinheadingNo35.03)and
articlesofunhardened gelatin:
A.Artificialhoneycombs ofwax 10 5
B.Other 17 7

1.1.73 OfficialJournaloftheEuropean Communities NoL1/351
CHAPTER 96
BROOMS ,BRUSHES ,FEATHER DUSTERS ,POWDER-PUFFS ANDSIEVES
Notes
1.ThisChapterdoesnotcover:
(a)ArticlesfallingwithinChapter71;
(b)Brushesofakindspecialised foruseindentistryorformedical,surgicalorveterinary purposes ,falling
withinheadingNo90.17;or
(c)Toys(Chapter97).
2.InheadingNo96.03,theexpression "preparedknotsandtuftsforbroomorbrushmaking"istobetakento
applyonlytounmounted knotsandtuftsofanimalhair,vegetablefibreorothermaterial,whichareready
forincorporation withoutdivisioninbroomsorbrushes,orwhichrequireonlysuchfurtherminorprocesses
asglueingorcoatingthebutts,ortrimmingtoshapeatthetop,torenderthemreadyforsuchincorporation .
Heading
numberDescriptionRateofDuty
autonomous
•/.conventional
•/.
1 2 3 4
96.01 Broomsandbrushes,consisting oftwigsorothervegetable materials
merelyboundtogetherandnotmountedinahead(forexample,besoms
andwhisks),withorwithouthandles 18 9
96.02 Otherbroomsandbrushes (including brushesofakindusedaspartsof
machines);paintrollers;squeegees (otherthanrollersqueegees )andmops:
A.Toothbrushes 25 10
B.Brushesofakindusedaspartsofmachines 17 7
C.Other 21 15
96.03 Preparedknotsandtuftsforbroomorbrushmaking 18 9
96.04 Featherdusters 19 9,5
96.05 Powder-puffs andpadsforapplyingcosmetics ortoiletpreparations ,of
anymaterial 20 10
96.06 Handsievesandhandriddles,ofanymaterial 20 8

NoL1/352 OfficialJournaloftheEuropean Communities 1.1.73
CHAPTER 97
TOYS,GAMESANDSPORTS REQUISITES ;PARTSTHEREOF
Notes
1.ThisChapterdoesnotcover:
(a)Christmas treecandles (headingNo34.06);
(b)Fireworks orotherpyrotechnic articlesfallingwithinheadingNo36.05;
(c)Yarns,monofil,cordsorgutandthelikeforfishing,cuttolengthbutnotmadeupintofishinglines,
fallingwithinChapter39,headingNo42.06orSectionXI;
(d)Sportsbagsorothercontainers ofheadingNo42.02or43.03;
(e)Sportsclothingorfancydress,oftextiles,fallingwithinChapter60or61;
(f)Textileflagsorbunting,orsailsforboatsorlandcraft,fallingwithinChapter62;
(g)Sportsfootwear (otherthanskatingbootswithskatesattached),cricketpads,shin-guards orthelike,
fallingwithinChapter64,orsportsheadgearfallingwithinChapter65;
(h)Climbingsticks,whips,ridingcropsorthelike(headingNo66.02),orpartsthereof (headingNo66.03);
(ij)Unmounted glasseyesfordollsorothertoys,fallingwithinheadingNo70.19;
(k)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV),orsimilargoodsof
artificialplasticmaterials (whicharegenerallyclassifiedinheadingNo39.07);
(1)ArticlesfallingwithinheadingNo83.11;
(m)Sportsvehicles (otherthanbobsleighs ,toboggans andthelike)fallingwithinSectionXVII;
(n)Childrens 'cyclesfittedwithballbearingsandinthenormalformofadults'cycles(herdingNo87.10);
(o)Sportscraftsuchascanoesandskiffs(Chapter89),ortheirmeansofpropulsion (Chapter44forsuch
articlesmadeofwood);
(p)Spectacles ,gogglesandthelike,forsportsandoutdoorgames(headingNo90.04);
(q)Decoycallsandwhistles (headingNo92.08);
(r)ArmsorotherarticlesofChapter93;or
(s)Racketstrings,tentsorothercampinggoods,orgloves(classified ,ingeneral,according tothematerial
ofwhichtheyaremade).
2.TheheadingsofthisChapteraretobetakentoincludearticlesinwhichpearls,preciousorsemi-precious
stones (natural,syntheticorreconstructed ),preciousmetalsorrolledpreciousmetalsconstitute onlyminor
constituents .
3.InheadingNo97.02theterm"dolls"istobetakentoapplytosucharticlesasarerepresentations ofhuman
beings.
4,SubjecttoNote1above,partsandaccessories whicharesuitableforusesolelyorprincipally witharticlesfall­
ingwithinanyheadingofthisChapteraretobeclassifiedwiththosearticles

1.1.73 OfficialJournaloftheEuropean Communities NoL1/353
RateofDuty
Heading
numberDescription autonomous conventional
»/« °/o
t 2 3 4
97.01 Wheeledtoysdesignedtoberiddenbychildren (forexample,toybicycles
andtricyclesandpedalmotorcars);dolls'pramsanddoll'spushchairs.. 21 10,5
97.02 Dolls:
A.Dolls(dressedorundressed ) 25 16
B.Partsandaccessories 21 12
97.03 Othertoys;workingmodelsofakindusedforrecreational purposes :
A.Ofwood 24 19
B.Other 24 16
97.04 Equipment forparlour,tableandfunfairgamesforadultsorchildren
(includingbilliardtablesandpintablesandtable-tennis requisites):
A.Playingcards,includingtoyplayingcards 23 9
B.Other 21 8,5
97.05 Carnivalarticles;entertainment articles(forexample,conjuringtricksand
noveltyjokes);Christmas treedecorations andsimilararticlesforChristmas
festivities (forexample ,artificialChristmas trees,Christmas stockings ,
imitationyulelogs,Nativityscenesandfigurestherefor ) 21 10
97.06 Appliances ,apparatus ,accessories andrequisitesforgymnastics orathletics,
orforsportsandoutdoorgames(otherthanarticlesfallingwithinheading
No97.04):
A.Cricketandpoloequipment 19 Free
B.Tennisrackets 19 13,5
C.Other 19 9,5
97.07 Fish-hooks ,linefishingrodsandtackle;fishlandingnetsandbutterfly
nets;decoy'birds',larkmirrorsandsimilarhuntingorshootingrequisites :
A.Fishhooks,unmounted 10 5
B.Other 17 12
97.08 Roundabouts ,swings,shootinggalleriesandotherfairground amusements ;
travelling circuses,travellingmenageries andtravellingtheatres 14 5,5

NoL1/354 OfficialJournaloftheEuropean Communities 1.1.73
CHAPTER 98
MISCELLANEOUS MANUFACTURED ARTICLES
Notes
1.ThisChapterdoesnotcover:
(a)Eyebrowandothercosmeticpencils (headingNo33.06);
(b)Buttons,studs,cuff-linksorotherarticlesofakinddescribed inheadingNo98.01or98.12,ifmadewholly
orpartlyofpreciousmetalorrolledpreciousmetal(subjecttotheprovisions ofNote2(a)toChapter71)
orifcontaining pearlsorpreciousorsemi-precious stones(natural,syntheticorreconstructed )(Chapter71);
(c)Partsofgeneraluse,asdefinedinNote2toSectionXV,ofbasemetal(SectionXV),orsimilargoodsof
artificialplasticmaterials (whicharegenerallyclassifiedinheadingNo39.07);
(d)Mathematical drawingpens(headingNo90.16);or
(e)ToysfallingwithinChapter97.
2.SubjecttoNote1above,theheadingsinthisChapteraretobetakentoapplytogoodsofthekinddescribed
whetherornotcomposed whollyorpartlyofpreciousmetalorrolledpreciousmetalorofpearlsorprecious
orsemi-precious stones(natural,syntheticorreconstructed ).
3.Cases,boxesandsimilarcontainers importedwitharticlesofthisChapteraretobeclassifiedwithsucharticles
iftheyareofakindnormallysoldtherewith .Cases,boxesandsimilarcontainers importedseparately areto
beclassifiedundertheirappropriate headings .
•/.RateofDuty
Heading
numberDescription autonomous
%conventional
»/.
1 2 3 4
98.01 Buttonsandbuttonmoulds,studs,cuff-links ,andpress-fasteners ,including
snap-fasteners andpress-studs ;blanksandpartsofsucharticles:
A,Blanksandmoulds 13 10
B.Buttons,studs,cuff-linksandpress-fasteners andpartsthereof 18 13
98.02 Slidefastenersandpartsthereof:
A.Slidefastenerswithscoopsofbasemetal;partsthereof,ofbasemetal.. 16 11,5
B.Other 20 14
98.03 Fountainpens,stylograph pensandpencils (includingballpointpensand
pencils)andotherpens,pen-holders ,pencil-holders andsimilarholders,
propelling pencilsandslidingpencils;partsandfittingsthereof,otherthan
thosefallingwithinheadingNo98.04or98.05:
A.Fountain pensandstylograph pensandpencils (including ballpoint
pensandpencils) 22 13
B.Otherpens,pen-holders ;propelling pencilsandslidingpencils;pencil­
holdersandsimilarholders 19 9,5
C.Partsandfittings :
I.Partsofbasemetal,obtainedbyturningbars,angles,shapes,sections
orwire,ofsolidsection17 7,5
II.Other 17 7

1.1.73 OfficialJournaloftheEuropean Communities NoL1/3.5.5
RateofDuty
Heading
numberDescription autonomous
•/.conventional
'/.
1 2 3 4
98.04 Pennibsandnibpoints:
A.Pennibs:
I.Ofgold 10 4
II.Ofothermaterial 16 6,5
B.Nibpoints 5 2
98.05 Pencils (otherthanpencilsofheadingNo98.03),pencilleads,slatepencils,
crayonsandpastels,drawingcharcoals andwritinganddrawingchalks;
tailors'andbilliardschalks:
A.Pencils,pencilleads,slatepencils,crayons,pastelsanddrawingchar­
coals:
I.Pencilsorcrayons,with'leads'encasedinarigidsheath 17 8,5
II.Other 14 7
B.Writinganddrawingchalks;tailors'andbilliardschalks 10 5
98.06 Slatesandboards,withwritingordrawingsurfaces,whetherframedornot 17 8,5
98.07 Date,sealingornumbering stamps,andthelike(including devicesfor
printingorembossing labels),designedforoperating inthehand;hand­
operatedcomposing sticksandhandprintingsetsincorporating such
composing sticks 16 6,5
98.08 Typewriter andsimilarribbons,whetherornotonspools;ink-padswith
orwithoutboxes 16 8
98.09 Sealingwax(includingbottle-sealing wax)insticks,cakesorsimilarforms;
copyingpasteswithabasisofgelatin,whetherornotonapaperortextile
backing 12 6
98.10Mechanical lightersandsimilarlighters,includingchemicalandelectrical
lighters,andpartsthereof,excluding flintsandwicks:
A.Partsofbasemetal,obtainedbyturningbars,angles,shapes,sections
orwire,ofsolidsection,thegreatestdiameterofwhichdoesnotexceed
25mm 15 7,5
B.Other 15 11
98.11 Smokingpipes;pipebowls,stemsandotherpartsofsmokingpipes(in­
cludingroughlyshapedblocksofwoodorroot);cigarandcigaretteholders
andpartsthereof:
A.Roughlyshapedblocksofwoodorroot,forthemanufacture ofpipes 6 3
B.Other 18 10
98.12 Combs,hair-slides andthelike 22 9
98.13 Corsetbusksandsimilarsupportsforarticlesofapparelorclothingacess­
17 7
98.14 Scentandsimilarspraysofakindusedfortoiletpurposes ,andmountsand
headstherefor 20 10ones

NoL1/356 OfficialJournaloftheEuropean Communities 1.1.73
RateofDuty
Heading
numberDescription autonomous conventional
% %
1 2 3 4
98.15 Vacuumflasksandothervacuumvessels,complete withcases;parts
thereof,otherthanglassinners:
A.Vacuumflasksandothervacuumvessels,completewithcases,having
acapacitynotexceeding 0.75126 17
B.Other 26 13
98.16 Tailors'dummiesandotherlayfigures;automata andotheranimated
displaysofakindusedforshopwindowdressing 18 7

1.1.73 OfficialJournaloftheEuropean Communities NoL1/357
SECTION XXI
WORKSOFART,COLLECTORS 'PIECES,ANDANTIQUES
CHAPTER 99
WORKSOFART,COLLECTORS 'PIECES,ANDANTIQUES
Notes
1.ThisChapterdoesnotcover:
(a)Unusedpostage,revenueorsimilarstampsofcurrentornewissueinthecountrytowhichtheyaredestined
(headingNo49.07);
(b)Theatrical scenery,studioback-cloths orthelike,ofpaintedcanvas(headingNo59.12);or
(c)Pearlsorpreciousorsemi-precious stones(headingNo71.01or71.02).
2.ForthepurposesofheadingNo99.02,theexpression "originalengravings ,printsandlithographs "means
impressions produceddirectly,inblackandwhiteorincolour,ofoneorofseveralplateswhollyexecutedby
handbytheartist,irrespective oftheprocessorofthematerialemployed byhim,butnotincludinganymech­
anicalorphotomechanical process .
3.HeadingNo99.03,istobetakennottoapplytomass-produced reproductions orworksofconventional crafts­
manshipofacommercial character .
4.(a)SubjecttoNotes1to3above,articlesfallingwithinheadingsofthisChapteraretobeclassifiedinwhichever
ofthoseheadingsisappropriate andnotinanyotherheadingoftheTariff.
(b)HeadingNo99.06istobetakennottoapplytoarticlesfallingwithinanyoftheprecedingheadingsofthis
Chapter .
5.Framesaroundpaintings ,drawings ,pastels,engravings ,printsorlithographs aretobetreatedasformingpart
ofthosearticles,providedtheyareofakindandofavaluenormaltothosearticles.
RateofDuty
Heading
numberDescription autonomous
•/»conventional
%>
1 2 3 4
99.01 Paintings ,drawings andpastels,executedentirelybyhand,(otherthan
industrial drawingsfallingwithinheadingNo49.06andotherthanhand­
paintedorhand-decorated manufactured articles) Free Free
99.02 Originalengravings ,printsandlithographs Free Free
99.03 Originalsculptures andstatuary,inanymaterial Free Free

NoL1/358 OfficialJournaloftheEuropean Communities 1.1.73
•/.RateofDuty
Heading
numberDescription autonomous conventional
•/. •/·
1 2 3 4
99.04 Postage,revenueandsimilarstamps (including stamp-postmarks and
frankedenvelopes ,letter-cards andthelike),used,orifunusednotof
currentornewissueinthecountrytowhichtheyaredestined Free Free
99.05 Collections andcollectors 'piecesofzoological ,botanical ,mineralogical ,
anatomical ,historical ,archaeological ,paleontological ,ethnographic or
numismatic interest Free Free
99.06 Antiquesofanageexceeding onehundredyears Free Free

1.1.73 OfficialJournaloftheEuropean Communities NoL1/359
COMMON CUSTOMS TARIFF
ANNEX

NoL1/360 OfficialJournaloftheEuropeanCommunities 1.1.73
ANNEX
HEADINGS ORSUBHEADINGS OFWHICH ONLYPARTISCOVERED BYAGATTCON­
CESSION ORINWHICH DIFFERENT CONCESSIONS HAVEBEENGRANTED
Tariff
heading.Description ofgoodsRateof
conventional
duties%
01.06 Otherliveanimals :
exC.Other:
—Hares,partridges andpheasants Free
02.01 MeatandedibleoffalsoftheanimalsfallingwithinheadingNo01.01,01.02,01.03or
01.04,fresh,chilledorfrozen:
A.Meat:
II.Ofbovineanimals :
a)Ofdomesticbovineanimals :
2.Frozen :
aa)Carcases ,half-carcases or"compensated "quarters
bb)Forequarters
cc)Hindquarters
dd)Other:20
11.Unboned (bone-in ) withinthe
limitsof
aglobal
annualtariff
quotaof
22,000
tons22.Bonedorboneless :
aaa)Forequarters ,wholeorcutintoamaximum offivepieces,
eachquarterbeinginasingleblock;"compensated "quarters
intwoblocks,oneofwhichcontainstheforequarter ,whole
orcutintoamaximum offivepieces,andtheother,thehind­
quarter,excludingthetenderloin ,inonepiece
bbb)Other
exb)Other:
—Frozen
03.03 Crustaceans andmolluscs ,whetherinshellornot,fresh(liveordead)chilled,frozen,
salted,inbrineordried;crustaceans ,inshell,simplyboiledinwater:
A.Crustaceans :
exI.Crawfish :
—Crawfish tails 25

1.1.73 OfficialJournaloftheEuropean Communities NoL1/361
ANNEX
(Ctd)
Tariff
heading Description ofgoodsRateof
conventional
duties
%
04.04 Cheeseandcurd:
A.Emmentaler ,Gruyère,Sbrinz,BergkäseandAppenzell ,notgratedorpowdered :
I.Ofaminimum fatcontentof45%byweight,referredtodrymatter,matured
foratleast3months (a):
a)Wholecheeses (b)ofafree-at-frontier valueper100kgnetweightof:
ex1.130.40UAormore,butlessthan150.15UA(otherthanAppenzell )
(c)(d) 20UA
per100kg
netweight
ex2.150.15UAormore(otherthanBergkäse )(c) 7.5UA
per100kg
netweight
b)Vacuum-packed pieces:
1.Withrindonatleastoneside,ofanetweight:
exaa)Ofnotlessthan1kgbutlessthan5kgandofafree-at-frontier
valueofnotlessthan150.40UAbutlessthan178.40UAper
100kg,netweight (otherthanAppenzell )(c)(d) 20UA
per100kg
netweight
exbb)Ofnotlessthan450gandofafree-at-frontier valueofnotless
than178.40UAper100kg,netweight (otherthanBergkäse )
(c) 7,5UA
per100kg
netweight
ex2.Other,ofanetweightofnotlessthan75gbutnotmorethan250g,and
ofafree-at-frontier valueofnotlessthan198.40UAper100kg,net
weight (otherthanBergkäse )(c)(e) 7,5UA
per100kg
netweight
05.15Animalproductsnotelsewhere specifiedorincluded ;deadanimalsofChapter 1or
Chapter3,unfitforhumanconsumption :
A.Fish,crustaceans andmolluscs :
exII.Other:
—Fishroes;saltedcodroeforuseasbait Free
exB.Other :
—■Cochineal ;animalblood Free |
(a)Entryunderthissubheading issubjecttoconditions tobestipulated bythecompetent authorities .
(b)Theexpression "wholecheeses"shallbetakentoapplytowholecheesesoftheconventional flatcylindrical shapeofthefollowingnetweights :
Emmentaler —notlessthan60kgbutnotmorethan130kg;GruyereandSbrinz—notlessthan20kgbutnotmorethan45kg;Bergkase —not
lessthan20kgbutnotmorethan60kg;Appenzell —notlessthan6kgbutnotmorethan8kg.
(c)TheCommunity reservestherighttoreducetheminimum valuesspecifiedintheconcessions .
From1July1970theminimum valuesshallbeautomatically adjustedtotakeaccountofchangesinthefactorsdetermining theformation ofEmmen­
talerpricesintheCommunity .
Thisadjustment shallbebywayofanincreaseordecreaseof14UAintheminimum valuesforeveryincreaseordecreaseof1UAper100kginthe
commontargetpriceofmilkintheCommunity .
(d)TheCommunity reservestherightautonomously toreducethecustomsdutiesfrom20UAto15UAbyraisingthevaluelimitsby5UA.
(e)Vacuum-packed piecesofanetweightofnotlessthan75gbutnotmorethan250gqualifyfortheconcession onlyiftheirpackingsbearatleastthe
following particulars :
—description ofthecheese,
—fatcontent ,
—packerresponsible ,
—countryofmanufacture .

NoL1/362 OfficialJournaloftheEuropean Communities 1.1.73
ANNEX
(Ctd)
Tariff
headingRateof
conventional
duties
%Description ofgoods
08.01 Dates,bananas ,coconuts,brazilnuts,cashewnuts,pineapples ,avocados ,mangoes ,
guavasandmangosteens ,freshordried,shelledornot:
E.Coconuts :
—Desiccated coconut 4
—Other 2,5
09.10 Thyme,saffronandbayleaves;otherspices:
D.Ginger:
—Intheformofwholeroots,piecesorslices:
—Fortheindustrialmanufacture ofessentialoilsorresinoids (a) Free
—Other 17
—Other Free
E.Turmeric (curcuma);fenugreek seed:
—Fenugreek seed,ground 2
—Other Free
ex12.01 Oilseedsandoleaginous fruit,wholeorbroken,otherthangroundnuts andcastorseeds Free
12.07 Plantsandparts(including seedsandfruit)oftrees,bushes,shrubsorotherplants,being
goodsofakindusedprimarilyinperfumery ,inpharmacy ,orforinsecticidal ,fungicidal
orsimilarpurposes ,freshordried,whole,cut,crushed,groundorpowdered :
exD.Other:
—Cinchonahark,notcrushedorground Free
—Quassiaamara(woodandbark) 1
—Calabarbeans Free
—Cubeb Free
—Cocaleaves Free
—Otherwood,rootsandbark;mosses,lichensandalgae Free
—Other,excluding cinchonabarkcrushedorground 1,5
13.02 Shellac,seedlac,sticklacandotherlacs,naturalgums,resins,gum-resins andbalsams :
B.Other:
—Shellac,seedlac,sticklacandotherlacs:
—Unbleached Free
—Bleached 1,5
—Other Free
13.03 Vegetable sapsandextracts;pecticsubstances ,pectinates andpectates ;agar-agarand
othermucilages andthickeners ,derivedfromvegetableproducts :
B.Pecticsubstances ,pectinates andpectates :
exI.Dry:
—Applepectin 24
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent E.C.authorities .

1.1.73 OfficialJournalortheEuropeanCommunities NoL1/363
ANNEX
(Ctd)
Tariff
headingDescription ofgoodsRateof
conventional
duties
%
14.01 Vegetable materialsofakindusedprimarilyforplaiting (forexample,cerealstraw,
cleaned,bleachedordyed,osier,reeds,rushes,rattans,bamboos ,raffiaandlimebark):
C.Other:
—Bamboos ;reedsandthelike:
—Rawornotfurtherpreparedthansplit Free
—Other 1,5
—Rattans ;rushesandthelike:
—Rawornotfurtherpreparedthansplit Free
—Other 1,5
—Other Free
14.02 Vegetable materials ,whetherornotputuponalayerorbetweentwolayersofother
material,ofakindusedprimarily asstuffingoraspadding (forexample,kapok,vege­
tablehairandeel-grass):
—Putuponalaverorbetweentwolayersofothermaterial 1,5
—Other:
—Vegetable hair 1,5
—Kapok:
—Raw Free
—Other 1
—Other Free
14.05 Vegetableproductsnotelsewhere specifiedorincluded :
—Putuponalayerorbetweentwolayersofothermaterial 1,5
—Other Free
15.04 Fatsandoils,offishandmarinemammals ,whetherornotrefined:
A.Fish-liver oil:
II.Other:
—Ofhalibut Free
—Ofotherfish 6
15.07 Fixedvegetableoils,fluidorsolid,crude,refinedorpurified :
exB.China-wood andoiticicaoils:myrtlewaxandJapanwax:
—China-wood andoiticicaoils,crude 3
—Refinedorpurifiedoils,otherthanJapanwax 3

NoL1/364 OfficialJournaloftheEuropean Communities 1.1.73
ANNEX
(Ctd)
Tariff
headingRateof
conventional
duties
%Description ofgoods
D.Otheroils: 15.07
(continued )I.Fortechnical orindustrial usesotherthanthemanufacture offoodstuffs :
a)Crude(a):
ex3.Other:
—Groundnut ,coconut ,colza,linseed,rapeseed ,sunflower-seed ,illipe,
karite,makore,touloucouna orbabassuoils
b)Other(a):
ex2.Other:
—Colza,linseed,rapeseed ,sunflower-seed ,illipe,karite,makore,
touloucouna orbabassu oils
II.Other:
b)Other:
2.Solid,other;fluid:
exaa)Crude :
—Groundnut ,coconut,colza,cottonseed,mustard-seed ,rapeseed ,
sovabeanorsunflower-seed oils
exbb)Other:
—Groundnut ,cottonseed,soyabeanorsunflower-seed oils....
—Otheroils,excluding oilscontaining 50°/'oormorebyweight
offreefattyacidsandexcluding palm-kernel ,illipe,coconut,
colza,rapeseedorcopaibaoils
Animalorvegetable oilsandfats,whollyorpartlyhydrogenated ,orsolidified or
hardenedbyanyotherprocess,whetherornotrefined,butnotfurtherprepared :15.125
8
10
15
15
17
25
23exB.Other:
—Fatsandoilsoffishormarinemammals ,hydrogenated ,whetherornot
refined,butnotprepared
Preparedorpreserved fish,includingcaviarandcaviarsubstitutes :
exF.Bonito(Sardasp.p.),mackerelandanchovies :16.04
—Bonitoandmackerel
20.06Fruitotherwisepreparedorpreserved ,whetherornotcontaining addedsugarorspirit:
B.II.c)Notcontaining addedsugar,inimmediate packingsofanetcapacity :
1.Of4.5kgormore:
exaa)Apricots :
—inimmediate packingsofanetcapacityof4.5kgormore
butlessthan5kg
(a)Entryunderthissubheading issubjecttoconditions tobedetermined bythecompetent puthonties .

1.1.73 OfficialJournaloftheEuropeanCommunities NoL1/36.5
ANNEX
(Ctd)
Tariff
headingDescription ofgoodsRateof
conventional
duties
%
20.06
(Continued )exbb)Peaches (includingnectarines )andplums:
—inimmediate packings ofanetcapacityof4.5kgormore
butlessthan5kg
excc)Otherfruits:
—inimmediate packingsofanetcapacityof4.5kgormore
butlessthan5kg
exdd)Mixtures offruit:
—inimmediate packingsofanetcapacityof4.5kgormore
butlessthan5kg
20.0723
23
23
28(a)
28(a)
19(a)
15(a)
19(a)
15(a)Fruitjuices(includinggrapemust)andvegetablejuices,whetherornotcontaining added
sugar,butunfermented andnotcontaining spirit:
B.Ofaspecificgravityof1.33orlessat15°C.:
I.a)1.bb)Grapejuice(including grapemust)ofavalueexceeding 18UAper
100kgnetweight,other
I.b)1.bb)Grapejuice(includinggrapemust)ofavalueof18UAorlessper
100kgnetweight,other
II.a)1.Orangejuiceofavalueexceeding 30UAper100kgnetweight
ll.a)2.Grapefruit juiceofavalueexceeding 30UAper100kgnetweight
ll.b)1.bb)Orangejuiceofavalueof30UAorlessper100kgnetweight,other
II.b)2.bb)Grapefruit juiceofavalueof30UAorlessper100kgnetweight,other
22.09 Spirits(otherthanthoseofheadingNo22.08;liqueursandotherspirituous beverages ;
compound alcoholicpreparations (knownas"concentrated extracts")forthemanu­
factureofbeverages :
A.Spirits(otherthanthoseofheadingNo22.08),incontainers holding :
exI.2litresorless:
—Of45.2°orless
exII.Morethan2litres:
—Of45.2°orless.1,60UA
perhiand
perdegree
+10UA
perhi
1,60UA
perhiand
perdegree
1,60UA
perhiand
perdegree
+10UA
perhiC.Spirituous beverages :
V.Other,incontainers holding :
exa)2litresorless:
Liqueursandbrandy (otherthanbrandymadefromstonefruit,seed
fruitorseed-fruit marc),containing 45.2°orlessofethylalcohol ....
(a)Seenote(ads)attheendofthislist.

No11/366 OfficialJournaloftheEuropean Communities 1.1.73
ANNEX
(Ctd)
Tariff
headingDescription ofgoodsRateof
conventional
duties
%
22.09 C.V.exb)Morethan2litres:
(continued ) —Liqueursandbrandy (otherthanbrandymadefromstonefruit,seed
fruitorseed-fruit marc),containing 45.2°orlessofethylalcohol.... 1,60UA
perhiand
perdegree
28.50 Fissilechemicalelementsandisotopes;otherradio-active chemicalelementsandradio­
activeisotopes ;compounds ,inorganicororganic,ofsuchelementsorisotopes,whether
ornotchemically defined;alloys,dispersions andcermets,containing anyofthese
elements ,isotopesorcompounds :
A.Fissilechemicalelementsandisotopes ;compounds ,alloys,dispersions andcermets,
containing suchelementsorisotopes,includingspentorirradiated nuclearreactor
cartridges :
—Naturaluranium :
—Crude;wasteandscrap(EURATOM )—
—Worked :
—Bars,rods,angles,shapesandsections,wire,sheetsandstrips
(EURATOM ) Free
--Other(EURATOM ) 1,6
—Other(EURATOM )—
exB.Artificialradio-active isotopesandtheircompounds (EURATOM ):
—Compounds ofartificialradio-active isotopes Free
28.52 Compounds ,inorganic ororganic,ofthorium,ofuraniumdepletedinU235,ofrare
earthmetals,ofyttriumorofscandium ,whetherornotmixedtogether :
exA.OfthoriumorofuraniumdepletedinU235,whetherornotmixedtogether
(EURATOM ),otherthanthoriumsalts Free
29.23 Singleorcomplexoxygen-function amino-compounds :
D.Aminoacids:
exIII.Glutamic acidanditssalts:
—Sodiumhydrogen glutamate 19
33.01 Essentialoils(terpeneless ornot);concretesandabsolutes ;resinoids :
A.Essentialoils,notterpeneless ;
II.Other :
b)Other:
—Eucalyptus oil... Free
—Citronella ,Jamaicarosewood (Amyrisbalsamifera )orvetiver (Vetriveria
zizanioïdes )oils 2,4
—Other 3,2
37.06 Cinematograph film,exposedanddeveloped ,consisting onlyofsoundtrack,negativeor
positive :
—Negatives ;intermediate positives Free
—Otherpositives 1,52UA
per100m

1.1.73 OfficialJournaloftheEuropean Communities NoL1/367
ANNEX
(Ctd)
Tariff
heading Description ofgoodsRateof
conventional
duties
%
53.06 Yarnofcardedsheep'sorlambs'wool(woollenyarn),notputupforretailsale:
A.Containing 85%ormorebyweightofwoolorofwoolandfineanimalhair:
Containing 85%ormorebyweightofwool 5
Containing 85%ormorebyweightofwoolandfineanimalhair 8
53.07 Yarnofcombedsheep'sorlambs'wool(worstedyarn),notputupforretailsale:
A.Containing 85%ormorebyweightofwoolorofwoolandfineanimalhair:
Containing 85%ormorebyweightofwool 5
Containing 85%ormorebyweightofwoolandfineanimalhair L0
53.11 Wovenfabricsofsheep'sorlambs'wooloroffineanimalhair:
A.Containing 85%ormorebyweightofsuchfibres:
—Lodenfabrics(a):
—Ofvalueof2.50UAormoreperm'- 13
—Other 14
—Otherfabrics :
—Ofcombedyam,ofavalueof3UAormoreperm- 13
—Ofcardedyarn,ofavalueof2.50UAormoreperm2 13
—Other 16
exB.Other:
—Fabricsofcombedyarn,ofavalueof?UAormoreperm218
—Fabricsofcardedyarn,ofavalueof1.85UAormoreperm218
64.02 Footwear withoutersolesofleatherorcomposition leather;footwear (otherthanfoot­
wearfallingwithinheadingNo64.01)withoutersolesofrubberorartificialplastic
material :
exB.Other:
—Withoutersolesofleatherorcomposition leather 20
73.02 Ferro-alloys :
exG.Other:
—Ferro-titanium andferro-silico-titanium ;ferro-tungsten andferro-silico-tung­
sten;ferro-molybdenum ;ferro-vanadium ;ferro-calcium-silico-manganese and
ferro-silico-calcium 7
ex82.09 Kniveswithcuttingblades,serratedornot(includingpruningknives),otherthanknives
fallingwithinheadingNo82.06,exludingkniveswithbladesofstainlesssteel 17
(a)'Lodcnfabrics'meansplain-weave fabricsweighingnotlessthan250butnotmorethan450g/m",fulled,single-colourcd orwithmixedormottled
yarns,madefromsingleyarnsofcardedwoolmixedwithfineanimalhairandwhichmaycontaincoarseanimalhairorman-made fibres.Thefibresare
laidororientedinthesamedirection byasurfacetreatment whichrendersthefabricswaterproof .

NoL1/368 OfficialJournaloftheEuropeanCommunities 1.1.73
ANNEX
(Ctd)
Note(ads)
TheCommunity reservestherighttocharge,overandabovetheboundduty,anadditional
dutyonsugarcorresponding tothedutypayableonimported sugarandapplicable
tothequantityofvarioussugars(calculated assucrose )contained inthisproductin
excessofthecontentofX%byweight.
Thislimitedcontent,whichvariesaccording toproduct ,isfixedasfollows :
Tariff
headingDescription ofgoodsPercentages
(byweight)
representing
naturalsugar
20.07 Fruitjuices(including grapemust)andvegetable juices,whetherornotcontaining
addedsugar,butunfermented andnotcontaining spirit:
B.Ofaspecificgravityof1.33orlessat15°C:
Grapejuice(includinggrapemust) 15
Lemonjuice 3
Applejuice : n
Tomatojuice 3
Allotherfruitorvegetable juicesfallingwithinsubheading 20.07B,includingmixtures 13