Commission Regulation (EEC) No 809/88 of 14 March 1988 on the definition of the concept of "originating products" and methods of administrative cooperation applicable to imports into the Community of products originating in the Occupied Territories
Date: 1988-03-14
Institutions: European Commission
Subjects: Israel, import, occupied territory, originating product













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31988R0809

Commission Regulation (EEC) No 809/88 of 14 March 1988 on the definition of the concept of "originating products" and methods of administrative cooperation applicable to imports into the Community of products originating in the Occupied Territories  


Official Journal L 086 , 30/03/1988 P. 0001 - 0051 





COMMISSION REGULATION (EEC) No 809/88 of 14 March 1988 on the definition of the concept of ´originating products' and methods of administrative cooperation applicable to imports into the Community of products originating in the Occupied  Territories THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 3363/86 of 27 October 1986 on the tariff arrangements applicable to imports into  the Community of products originating in the Occupied Territories (1), and in particular Article 3 thereof, Whereas, as regards all the products referred to in Regulation (EEC) No 3363/86, the origin rules are contained in Commission Regulation (EEC) No  4129/86 of 23 December 1986 on the definition of the concept of ´originating products' and methods of administrative cooperation applicable to imports into the Community of products originating in the Occupied Territories (2), as amended by Regulation  (EEC) No 1302/87 (3);    whereas these rules are based on the use of the Customs Cooperation Council Nomenclature;    whereas the Customs Cooperation Council has approved the International Convention on the Harmonized Commodity Description and Coding System  (hereinafter referred to as the ´HS') on 14 June 1983;    whereas as from 1 January 1988 the HS replaces the earlier nomenclature for the purposes of international trade;    whereas it is therefore necessary to adapt the rules of origin contained in  Regulation (EEC) No 4129/86 so that they be based on the HS;    Whereas in the light of experience, the presentation of the origin rules could be improved by grouping all the exceptions to the basic change of heading rule into one list and by providing  detailed guidance on how this should be interpreted;    Whereas it is necessary to provide for transitional measures to allow the Occupied Territories, if they do not apply the HS, to continue to apply the rules of origin contained in Regulation (EEC) No  4129/86 for a period of two years;      Whereas the measures provided for in this Regulation are in accordance with the opinion of the Committee on Origin, HAS ADOPTED THIS REGULATION:    TITLE 1 Definition of the concept of ´originating products'  Article 1 1.  For the purpose of implementing the provisions concerning tariff preferences granted by the Community to certain products originating in the Occupied Territories, the following shall be considered as products originating in these  territories, provided that these products have been transported directly, within the meaning of Article 5, to the Community:   (a) products wholly obtained in these territories;   (b)products obtained in these territories in the manufacture of which products  other than those referred to in (a) are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 3 (2). 2.  The provisions of paragraph 1 and of Articles 2 to 4 shall not apply to the products  in Annex II.      Article 2 The following shall be considered as wholly obtained in the Occupied Territories within the meaning of Article 1 (a):   (a) mineral products extracted from its soil or from its sea bed;      (b)vegetable products harvested there;   (c)live animals born  and raised there;   (d)products obtained there from live animals;   (e)products obtained by hunting or fishing conducted there;   (f)used articles collected there fit only for the recovery of raw materials;   (g)waste and scrap resulting from manufacturing  operations conducted there;   (h)products produced there exclusively from products specified in (a) to (g).  Article 3 1.  The expressions ´chapters' and ´headings' used in this Regulation shall mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the ´harmonized commodity description and coding system' (hereinafter  referred to as the harmonized system).The expression ´classified' shall refer to the classification of a product or material within a particular heading.     2.  For the purposes of Article 1 (1) (b), non-originating materials are considered to be  sufficiently worked or processed when the product obtained is classified within a heading which is different from those within which all the non-originating materials used in its manufacture are classified, subject to the provisions of paragraphs 3 and  4 below.     3.  For a product mentioned in columns 1 and 2 of the list in Annex III, the conditions set out in column 3 for the product concerned must be fulfilled instead of the rule in paragraph 2. 4.  For the pupose of implementing Article 1 (1) (b),  the following shall in any event be considered as insufficient working or processing to confer the status of originating products, irrespective of whether or not there is a change of heading:   (a) operations to ensure the preservation of products in good  condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations);   (b)simple operations consisting of removal of dust, sifting  or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, painting, cutting up;   (c) (i) changes of packing and breaking-up and assembly of consignments, (ii)simple placing in bottles, flasks, bags, cases, boxes,  fixing on cards or boards, etc.    , and all other simple packing operations;   (d)the affixing of marks, labels or other like distinguishing signs on products or their packaging;   (e)simple mixing of products, whether or not of different kinds, where one or  more components of the mixture do not meet the conditions laid down in this Regulation to enable them to be considered as originating products;   (f)simple assembly of parts of products to constitute a complete product;   (g)a combination of two or more  operations specified in (a) to (f);   (h)slaughter of animals.      Article 4 1.  The term ´value' in the list in Annex III shall mean the customs value at the time of the import of the non-originating materials used or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials  in the territory concerned.    Where the value of the originating materials used needs to be established, the first subparagraph shall be applied mutatis mutandis.     2.  The term ´ex-works price' in the list in Annex III shall mean the ex-works price of the  product obtained minus any internal taxes which are, or may be, repaid when the product obtained is exported.      Article 5 1.  The following shall be considered as transported direct from the Occupied Territories to the Community:   (a) products transported without passing through another territory;   (b)products transported through the territories other than the  Occupied Territories, with or without transhipment or temporary warehousing provided that transport through those territories is justified for geographical reasons or exclusively on account of transport requirements and that the products have not been  delivered for home use there, and have not undergone operations other than unloading, reloading and any operation intended to keep them in good condition.        2.  Evidence that the conditions specified in paragraph 1 (b) have been fulfilled shall be  supplied to the customs authorities in the Community by the production of:   (a) a through bill of lading drawn up in the Occupied Territories covering the passage through the country of transit;    or (b)a certification by the customs authorities of the  country of transit:   - giving an exact description of the products,-stating the dates of unloading and reloading of the products or of their embarkation or disembarkation, identifying the ships used,-certifying the condition under which the products  remained in the transit country;    or (c)failing these, any substantiating documents.     TITLE II Arrangements for administrative cooperation Article 6 1.  Originating products within the meaning of this Regulation shall be eligible, on importation into the  Community, to benefit from the tariff preferences specified in Article 1 on production of a movement certificate EUR.    1 issued by the Chambers of Commerce of the Occupied Territories provided that they assist the Community by allowing the customs  authorities of Member States to verify the authenticity of the document or the accuracy of the information regarding the true origin of the products in question.     2.  The Commission shall forward the list of the Chambers of Commerce mentioned in  paragraph 1 and the specimens of stamps used by these bodies to the Customs authorities of the Member States.     3.  However, originating products within the meaning of this Regulation which are sent by post (including those sent by parcel post) shall,  provided that the consignments contain only originating products and that their value does not exceed 2 590 ECU per consignment, qualify on entry into the Community for the tariff preferences specified in Article 1 on production of a Form EUR.    2, on  condition that the assistance specified in paragraph 1 is forthcoming in respect of the said form.     4.  Without prejudice to Article 3 (4), where, at the request of the person declaring the goods at the customs, a dismantled or non-assembled article  falling within Chapter 84 or 85 of the harmonized system is imported by instalments on the conditions laid down by the appropriate authorities, it shall be considered to be a single article and a certificate of origin form A may be submitted for the  whole article upon importation of the first instalment.     5.  Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle which is part of the normal equipment and included in the price thereof or is not  separately invoiced shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.     6.  Sets in the sense of the general rule 3 of the harmonized system shall be regarded as originating when all component articles are  originating products.     Nevertheless, when a set is composed of originating and non-originating articles, the set as a whole shall be regarded as originating provided that the value of the non-originating articles does not exceed 15 % of the total value  of the set.      Article 7 1.  A movement certificate EUR.    1 shall be issued by the Chambers of Commerce of the Occupied Territories when the goods to which it relates are exported.     It shall be made available to the exporter as soon as actual exportation has been  effected or ensured.     2.  In exceptional circumstances a movement certificate EUR.    1 may also be issued after exportation of the goods to which it relates if it was not issued at the time of exportation because of errors or involuntary omissions or  special circumstances.     In this case, the certificate shall bear a special reference to the conditions under which it was issued.     3.  A movement certificate EUR.    1 shall be issued only upon a written request by the exporter.     Such application shall be made  on a form, a specimen of which is given in Annex IV, which shall be completed in accordance with this Regulation.     4.  A movement certificate EUR.    1 may be issued only where it can serve as the documentary evidence required for the purpose of implementing  the provisions of the present Regulation.     5.  Applications for movement certificates must be kept for at least two years by the Chambers of Commerce of the Occupied Territories.       Article 8 1.  The movement certificate EUR.    1 shall be issued by the  Chambers of Commerce if the goods can be considered originating products within the meaning of this Regulation.     2.  For the purpose of verifying whether the conditions stated in paragraph 1 have been met, the Chambers of Commerce shall have the right to  call for any documentary evidence or to carry out any check which they consider appropriate.     3.  It shall be the responsibility of the Chambers of Commerce to ensure that the forms referred to in Article 9 are duly completed.     In particular, they shall  check whether the space reserved for the description of the goods has been completed in such a manner as to exclude all possibility of fraudulent additions.     To this end, the description of the goods must be indicated without leaving any blank lines.      Where the space is not completely filled a horizontal line must be drawn below the last line of the description, the empty space being crossed through.     4.  For the purposes of the present Regulation the box 11 of the movement certificate EUR.    1 is  endorsed by the competent Chamber of Commerce.     The date of issue of the certificate must be indicated in this box.      Article 9 Movement certificates EUR.    1 shall be made out on the form of which a specimen is given in Annex IV.     This form shall be printed in one or more of the official languages of the Community.     Certificates shall be made out in one of these languages.      If they are handwritten they shall be completed in ink and in capital letters.     Each certificate shall measure 210 × 297 mm.     A tolerance of up to plus 8 or minus 5 mm in the length may be allowed.     The paper used must be white writing paper, sized, not  containing mechanical pulp and weighing not less than 25 g/m3. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.     The certificate shall also bear a serial number,  either printed or not, by which it can be identified.      Article 10 1.  Under the responsibility of the exporter, he or his authorized representative shall request the issue of a movement certificate EUR.    1. 2.  The exporter or his representative shall submit with his request any appropriate supporting  document proving that the goods to be exported are such as to qualify for the issue of a movement certificate EUR.    1.Article 11 A movement certificate EUR.    1 must be submitted, within five months of the date of issue by the Chambers of Commerce, to the  customs authorities of the importing State where the goods are entered.      Article 12 Movement certificates EUR.    1 shall be submitted to customs authorities in the importing State, in accordance with the procedures laid down in Commission Directive 82/57/EEC (4) laying down certain provisions for implementing Council Directive  79/695/EEC (5) on the harmonization of procedures for the release of goods for free circulation.     The said authorities may require a translation of a certificate.     They may also require the entry form for release for free circulation to be accompanied by  a statement from the importer to the effect that the products meet the conditions required for the tariff preferences specified in Article 1.  Article 13 1.  A movement certificate EUR.    1 which is submitted to the customs authorities of the importing Member State after the final date for presentation specified in Article 11 may be accepted for the purpose of applying preferential treatment,  where the failure to submit the certificate by the final date set is due to reasons of force majeure or exceptional circumstances.     2.  In other cases of belated presentation, the customs authorities of the Community may accept the certificates where the  goods have been submitted to them before the said final date.      Article 14 The discovery of slight discrepancies between the statements made in the movement certificate EUR.    1 and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the goods shall  not ipso facto render the certificate null and void if it is duly established that the certificate does correspond to the goods submitted.      Article 15 It shall always be possible to replace one or more movement certificates by one or more certificates provided that this is done at the customs office of the Community where the goods are located.          Article 16 Form EUR.    2, a specimen of  which is given in Annex V, shall be completed by the exporter or, under his responsibility, by his authorized representative.     It shall be made out in one of the official languages of the Community.     If it is handwritten it must be completed in ink and in  capital letters.     Form EUR.    2 shall measure 210 × 148 mm.     A tolerance of up to plus 8 or minus 5 mm in the length may be allowed.     The paper used must be white writing paper, sized, not containing mechanical pulp and weighing not less than 64 g/m2. A form  EUR.    2 shall be completed for each postal consignment.     These provisions do not exempt exporters from complying with any other formalities required by customs or postal regulations.      Article 17 1.  Goods sent as small packages from private persons to private persons or forming part of travellers' personal luggage shall be admitted as originating products without requiring the production of a movement certificate EUR.    1 or the  completion of a form EUR.    2, provided that such goods are not imported by way of trade and have been declared as meeting the conditions required for the application of these provisions, and where there is no doubt as to the veracity of such declaration.      2.  Importations which are occasional and consist solely of goods for the personal use of the recipients or travellers or their families shall not be considered as importations by way of trade if it is evident from the nature and quantity of the goods  that no commercial purpose is in view.     Furthermore, the total value of these goods must not exceed 180 ECU in the case of small packages or 515 ECU in the case of the contents of travellers' personal luggage.      Article 18 1.  Goods sent from the Occupied Territories for exhibition in another country and sold after the exhibition for importation into the Community shall benefit on importation from the tariff preferences specified in Article 1 on condition that  the goods meet the requirements of this Regulation entitling them to be recognized as originating and provided that it is shown to the satisfaction of the customs authorities that:   (a) an exporter has consigned these goods from the Occupied Territories  to the country in which the exhibition is held and has exhibited them there;   (b)the goods have been sold or otherwise disposed of by that exporter to a consignee in the Community;   (c)the goods have been consigned during the exhibition or immediately  thereafter to the Community in the state in which they were sent for exhibition;   (d)the goods have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.     2.  A movement certificate EUR.    1 must  be submitted to the customs authorities in the normal manner.     The name and address of the exhibition must be indicated thereon.     Where necessary, additional documentary evidence of the nature of the goods and the conditions under which they have been  exhibited may be required.     3.  Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organized for private purposes in shops or business premises with a view to the sale  of foreign goods, and during which the goods remain under customs control.      Article 19 1.  When a certificate is issued in accordance with Article 7 (2), after the goods to which it relates have actually been exported, the exporter must in the application referred to in Article 7 (3):   - indicate the place and date of consignment  of the goods to which the certificate relates,-certify that no movement certificate EUR.    1 was issued at the time of exportation of the goods in question, and state the reasons.     2.  The Chambers of Commerce of the Occupied Territories may issue a  movement certificate EUR.    1 retrospectively only after verifying that the information supplied in the exporter's application agrees with that in the corresponding file.     Certificates issued retrospectively must be endorsed with one of the following  phrases:   - EXPEDIDO A POSTERIORI- UDSTEDT EFTERFOELGENDE- NACHTRAEGLICH AUSGESTELLT- EKDOTHEN EK TON YSTERON- ISSUED RETROSPECTIVELY- DÉLIVRÉ À POSTERIORI   - RILASCIATO A POSTERIORI- AFGEGEVEN A POSTERIORI- EMITIDO A POSTERIORI  Article 20 In the event of the theft, loss or destruction of a movement certificate EUR.    1, the exporter may apply to the Chambers of Commerce which issued it for a duplicate made out on the basis of the export documents in their possession.     The  duplicate issued in this way must be endorsed with one of the following words:   - DUPLICADO- DUPLIKAT- DUPLIKAT- ANTIGRAFO- DUPLICATE- DUPLICATA- DUPLICATO- DUPLICAAT- SEGUNDA VIA  Article 21 1.  Subsequent verification of movement certificates EUR.    1 and of forms EUR.    2 shall be carried out at random or whenever the customs authorities of the importing Member State have reasonable doubt as to the authenticity of the document or the  accuracy of the information regarding the true origin of the goods in question.     2.  For the purpose of implementing paragraph 1, the customs authorities of the importing Member State shall return the movement certificate EUR.    1 or the form EUR.    2, or a  photocopy thereof, to the Chambers of Commerce giving, where appropriate, the reasons of form or substance for an inquiry.     The invoice, if it has been submitted, or a copy thereof shall be attached to the form EUR.    2 and the customs authorities shall  forward any information that has been obtained suggesting that the particulars given on the said certificate or the said form are inaccurate.    If the customs authorities of the importing Member State decide to suspend execution of the preferential  treatment, pending the results of the verification, they shall offer to release the goods to the importer subject to any precautionary measures judged necessary.    Article 22 1.  When an application for subsequent verification has been made in accordance  with the provisions of Article 21, such verification shall be carried out, and its results communicated to the customs authorities in the Community within a maximum of six months.     The results must be such as to establish whether the movement certificate  EUR.    1 or the form EUR.    2 in question applies to the products actually exported and whether these products were in fact eligible to benefit from the tariff preferences specified in Article 1. 2.  If in cases of reasonable doubt there is no reply in the  six months set out in the paragraph above or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, a second communication shall be sent to the Chambers of  Commerce concerned.     If after the second communication, the results of the verification are not communicated as soon as possible or at the latest within four months to the requesting authorities, or if these results do not permit the determination of the  authenticity of the document in question or the real origin of the products, the requesting authorities shall refuse, except in the case of force majeure or in exceptional circumstances, any benefit from the preferential treatment.     3.  For the purpose  of subsequent verification of certificates of origin EUR.    1, copies of the certificates as well as any export documents referring to them shall be kept for at least two years by the appropriate Chamber of Commerce.      Article 23 The endorsements referred to in Articles 19 and 20 shall be inserted in the ´Remarks' box of the certificate.      Article 24 1.  Movement certificates EUR.    1 or forms EUR.    2 issued or made out before 1 January 1988 under the rules in force before that date shall be accepted up to and including 31 May 1988 according to the rules in force when they were issued.     2.  The  provisions of Articles 7 (2) and 20 shall apply in the cases of goods exported before 1 January 1988 and retrospective or duplicate movement certificates may be issued under the rules in force before that date.       Article 25 1.  Regulation (EEC) No  4129/86 is hereby repealed.     2.  If the Occupied Territories do not apply the nomenclature based on the harmonized system, they may continue to apply the rules of origin contained in Regulation (EEC) No 4129/86 up to and including 31 December 1989.  Article 26 This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Communities.     It shall apply with effect from 1 January 1988.   This Regulation shall be binding in its entirety and directly applicable in all Member States.     Done at Brussels, 14 March 1988. For the Commission COCKFIELD Vice-President          (1) OJ No L 306, 1. 11. 1986, p. 103. (2) OJ No L 381, 31. 12. 1986, p. 1. (3) OJ No L 123, 12. 5. 1987, p. 5.(4) OJ No L 28, 5. 2. 1982, p. 38. (5) OJ No L 205, 13. 8. 1979, p. 19.  ANNEX I  EXPLANATORY NOTES Note 1:   The term ´Occupied Territories' shall cover the west bank of the River Jordan and the Gaza Strip both occupied by Israel.     Note 2 - Article 1:   The conditions set out in Article 1 relative to the acquisition of originating status  must be fulfilled without interruption in the Occupied Territories.    If originating products exported from the Occupied Territories to another country are returned, they must be considered as non-originating unless it can be demonstrated to the  satisfaction of the governmental authorities that:   - the goods returned are the same goods as those exported, and-they have not undergone any operations beyond that necessary to preserve them in good condition while in that country.     Note 3 - Article 1:   In  order to determine whether goods originate in the Occupied Territories, it shall not be necessary to establish whether the electrical power, fuel, plant and equipment and machines and tools used to obtain finished goods or whether any products used in  the course of production which do not enter and which were not intended to enter into the final composition of the goods originate in third countries or not.     Note 4 - Articles 2 and 3:   1. The unit of qualification for the application of the origin rules  shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the harmonized system.     In the case of sets of products which are classified by virtue of general rule 3, the unit of  qualification shall be determined in respect of each item in the set;    this also applies to the sets of heading Nos 6308, 8206 and 9605.Accordingly, it follows that:   - when a product composed of a group or assembly of articles is classified under the  terms of the harmonized system within a single heading, the whole constitutes the unit of qualification,-when a consignment consists of a number of identical products classified within the same heading of the harmonized system, each product must be  taken individually when applying the origin rules.    2.Where, under general rule 5 of the harmonized system, packing is included with the product for classification purposes, it shall be included for purposes of determining origin.     Note 5 - Article 3  (2):   The introductory notes to Annex III shall also apply where appropriate to all products manufactured using non-originating materials even if they are not subject to a specific condition contained in the list in Annex III but are subject instead to  the change of heading rule set out in Article 3 (2). Note 6 - Article 4:   ´Ex-works price' means the price paid to the manufacturer in whose undertaking the last working or processing is carried out, provided the price includes the value of all the  products used in manufacture.    ´Customs value' shall be understood as meaning the customs value as determined in accordance with the Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade done at Geneva on 12 April 1979.           ANNEX II  List of products referred to in Article 1 which are temporarily excluded from the scope of this Regulation  HS heading No Description of product    ex 2707  Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which  more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels ex 2709to2715 Mineral oils and products of their distillation;    bituminous substances;    mineral waxes   ex 2901  Acyclic hydrocarbons for use as power or heating fuels  ex 2902  Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels  ex 3403  Lubricating preparations containing petroleum oils or oils  obtained from bituminous minerals, provided they represent less than 70 % by weight  ex 3404  Artificial waxes and prepared waxes with a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax  ex 3811   Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals    ANNEX III  List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status INTRODUCTORY NOTES General Note 1:    1.1. The list contains some products which do not benefit from  tariff preferences but which may be used in the manufacture of products which do benefit.     1.2.The first two columns in the list describe the product obtained.     The first column gives the heading number, or the chapter number, used in the harmonized  system and the second column gives the description of goods used in that system for that heading or chapter.     For each entry in the first two columns a rule is specified in column 3. Where, in some cases, the entry in the first column is preceded by an  ´ex', this signifies that the rule in column 3 only applies to the part of that heading or chapter as described in column 2. 1.3.Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of product  in column 2 is therefore given in general terms, the adjacent rule in column 3 applies to all products which, under the harmonized system, are classified within headings of the chapter or in any of the headings grouped together in column 1. 1.4.Where  there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rule in column 3. Note 2:    2.1.The term ´manufacture' covers any kind of  working or processing including ´assembly' or specific operations.     However, see note 3.4 below.     2.2.The term ´material' covers any ´ingredient', ´raw material', ´component' or ´part', etc.    , used in the manufacture of the product.     2.3.The term ´product'  refers to the product being manufactured, even if it is intended for later use in another manufacturing operation.     Note 3:    3.1.In the case of any heading not in the list or any part of a heading that is not in the list, the ´change of heading' rule set  out in Article 3 (2) applies.     If a ´change of heading' condition applies to any entry in the list, then it is contained in the rule in column 3. 3.2.The working or processing required by a rule in column 3 has to be carried out only in relation to the  non-originating materials used.     The restrictions contained in a rule in column 3 likewise apply only to the non-originating materials used.     3.3.Where a rule states that ´materials of any heading' may be used, materials of the same heading as the product  may also be used, subject, however, to any specific limitations which may also be contained in the rule.     However, the expression ´manufacture from materials of any heading including other materials of heading No . . .' means that only materials  classified within the same heading as the product of a different description than that of the product as given in column 2 of the list may be used.     3.4.If a product, made from non-originating materials which has acquired originating status during  manufacture by virtue of the change of heading rule or its own list rule, is used as a material in the process of manufacture of another product, then the list rule applicable to the product in which it is incorporated does not apply to it.       For  example:    An engine of heading No 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 % of the ex-works price, is made from ´other alloy steel roughly shaped by forging' of heading  No 7224.If this forging has been forged in the country concerned from a non-originating ingot then the forging has already acquired origin by virtue of the rule for heading No ex 7224 in the list.     It can then count as originating in the value  calculation for the engine regardless of whether it was produced in the same factory or another.     The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.     3.5.Even if the change  of heading rule or the rule contained in the list are satisfied, a product does not have origin if the processing carried out, taken as a whole, is insufficient in the sense of Article 3 (5). Note 4:    4.1.The rule in the list represents the minimum  amount of working or processing required and the carrying-out of more working or processing also confers originating status;    conversely, the carrying-out of less working or processing cannot confer origin.     Thus if a rule says that non-originating  material at a certain level of manufacture may be used, the use of such material at an earlier stage of manufacture is allowed and the use of such material at a later stage is not.     4.2.When a rule in the list specifies that a product may be manufactured  from more than one material, this means that any one or more of the materials may be used.     It does not require that all be used.    For example:    The rule for fabrics says that natural fibres may be used and that chemical materials, among other materials,  may also be used.     This does not mean that both have to be used, one can use one or the other or both.    If, however, a restriction applies to one material and other restrictions apply to other materials in the same rule, then the restrictions only apply to  the materials actually used.    For example:    The rule for sewing machines specifies that the thread tension mechanism used has to originate and that the zig-zag mechanism used also has to originate;    these two restrictions only apply if the mechanisms  concerned are actually incorporated into the sewing machine.     4.3.When a rule in the list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of  their inherent nature, cannot satisfy the rule.    - For example:    The rule for heading No 1904 which specifically excludes the use of cereals or their derivatives does not prevent the use of mineral salts, chemicals and other additives which are not  produced from cereals.    -For example:    In the case of an article made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth - even if non-wovens canot be  made from yarn.     In such cases, the starting material would anyway be at the stage before yarn - that is the fibre stage.    See also note 7.3 in relation to textiles.     4.4If in a rule in the list two or more percentages are given for the maximum value of  non-originating materials that can be used, then these percentages may not be added together.     The maximum value of all the non-originating materials used may never exceed the highest of the percentages given.     Furthermore the individual percentages must  not be exceeded in relation to the particular materials they apply to.        Textiles Note 5:    5.1.The term ´natural fibres' is used in the list to refer to fibres other than artificial or synthetic fibres and is restricted to the stages before spinning  takes place, including waste and unless otherwise specified, the term ´natural fibres' includes fibres that have been carded, combed or otherwise processed but not spun.     5.2.The term ´natural fibres' includes horsehair of heading No 0503, silk of  heading Nos 5002 and 5003 as well as the wool fibres, fine or coarse animal hair of heading Nos 5101 to 5105, the cotton fibres of heading Nos 5201 to 5203 and the other vegetable fibres of heading Nos 5301 to 5305. 5.3.The terms ´textile pulp',  ´chemical materials' and ´paper-making materials' are used in the list to describe the non-textile materials (these are not classified within Chapters 50 to 63) which can be used to manufacture artificial, synthetic or paper fibres or yarns.     5.4.The  term ´man-made staple fibres' is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of heading Nos 5501 to 5507. Note 6:    6.1.In the case of the products classified within those headings in the list to which a  reference is made to this introductory note, the conditions set out in column 3 of the list shall not be applied to any textile materials used in their manufacture which, taken together, represent 10 % or less of the total weight of all the textile  materials used (but see also notes 6.3 and 6.4 below). 6.2.However, this tolerance may only be applied to mixed products which have been made from two or more basic textile materials.    The following are the basic textile materials:    - silk, - wool, -  coarse animal hair, - fine animal hair, - horsehair, - cotton, - paper-making materials and paper, - flax, - true hemp, - jute and other textile bast fibres, - sisal and other textile fibres of the genus Agave, - coconut, abaca, ramie and other  vegetable textile fibres, - synthetic man-made filaments, - artificial man-made filaments, - synthetic man-made staple fibres, - artificial man-made staple fibres.    -For example:    A yarn of heading No 5205 made from cotton fibres of heading No 5203 and  synthetic staple fibres of heading No 5506 is a mixed yarn.     Therefore, non-originating synthetic staple fibres that do not satisfy the origin rules (which require the use of non-originating chemical materials) may be used up to a weight of 10 % of the  yarn.    -For example:    A woollen fabric of heading No 5112 made from woollen yarn of heading No 5107 and synthetic yarn of staple fibres of heading No 5509 is a mixed fabric.     Therefore, non-originating synthetic yarn that does not satisfy the origin rules  (which require the use of non-originating man-made staple fibres not carded or combed or otherwise prepared for spinning) may be used up to a weight of 10 % of the fabric.    -For example:    Tufted textile fabric of heading No 5802 made from cotton yarn of  heading No 5205 and cotton fabric of heading No 5210 is only a mixed product if the cotton fabric is itself a mixed fabric being made from yarns classified within two separate headings or if the cotton yarns used are themselves mixtures.       -For example:     If the tufted textile fabric concerned had been made from cotton yarn of heading No 5205 and synthetic fabric of heading No 5407, then, obviously, the yarns used are two separate basic textile materials.    -For example:    A carpet with tufts made both from  artificial yarns and cotton yarns and with a jute backing is a mixed product because three basic textile materials are used.     Thus, any non-originating materials that are at a later stage of manufacture than the rule allows may be used, provided their  total weight taken together does not exceed 10 % of the weight of the carpet.     Thus, both the jute backing and/or the artificial yarns could be imported at the stage of manufacture, provided the weight conditions are met.     6.3.In the case of fabrics  incorporating ´yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped' this exception is 20 % in respect of this yarn.     6.4.In the case of fabrics incorporating strip consisting of a core of aluminium foil or of a  core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a adhesive between two films of plastic film, this exception is 30 % in respect of this strip.     Note 7:    7.1.In the case of those  textile products, which are marked in the list by a footnote referring to this introductory note, textile trimmings and accessories which do not satisfy the rule set out in the list in column 3 for the made up product concerned may be used provided that  their weight does not exceed 10 % of the total weight of all the textile materials incorporated.    Textile trimmings and accessories are those classified within Chapters 50 to 63. Linings and interlinings are not to be regarded as trimmings or accessories.      7.2.Any non-textile trimmings and accessories or other materials used which contain textiles do not have to satisfy the conditions set out in column 3 even though they fall outside the scope of note 4.3. 7.3.In accordance with note 4.3, any  non-originating non-textile trimmings and accessories or other product, which do not contain any textiles, may, anyway, be used freely where they cannot be made from the materials listed in column 3.For example:    If a rule in the list says that for a  particular textile item, such as a blouse, yarn must be used, this does not prevent the use of metal items, such as buttons, because they canot be made from textile materials.     7.4.Where a percentage rule applies, the value of trimmings and accessories  must be taken into account when calculating the value of the non-originating materials incorporated.            HS heading No Description of product Working or processing carried out on non-originating materials that confers originating status (1) (2) (3)  ex 0201  Meat of bovine animals, fresh or chilled  Manufacture from materials of any heading except  meat of bovine animals, frozen of heading No 0202  0202  Meat of bovine animals, frozen  Manufacture from materials of any heading except meat of bovine animals, fresh or chilled of heading No 0201  0206  Edible offal of bovine animals, swine, sheep,  goats, horses, asses, mules or hinnies, fresh, chilled or frozen  Manufacture from materials of any heading except carcasses of heading Nos 0201 to 0205  0210  Meat and edible meat offal, salted in brine, dried or smoked;    edible flours and meals of meat  or meat offal  Manufacture from materials of any heading except meat and offal of heading Nos 0201 to 0206 and 0208 or poultry liver of heading No 0207  0302to0305  Fish, other than live fish  Manufacture in which all the materials of Chapter 3 used  must already be originating  04020404to0406  Dairy products  Manufacture from materials of any heading except milk or cream of heading No 0401 or 0402  0403  Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and  cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit or cocoa  Manufacture in which - all the materials of Chapter 4 used must already be originating, -any fruit juice (except  those of pineapple, lime or grapefruit) of heading No 2009 used must be originating, and -the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product  0408  Birds' eggs, not in shell and egg yolks, fresh,  dried, cooked, by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter  Manufacture from materials of any heading except birds' eggs of heading No 0407  ex 0502   Prepared pigs', hogs' or boars' bristles and hair  Cleaning, disinfecting, sorting and straightening of bristles and hair  ex 0506  Bones and horn-cores unworked  Manufacture in which all the materials of Chapter 2 used must already be originating   0710to0713  Edible vegetables, frozen or dried, provisionally preserved except for heading Nos ex 0710 and ex 0711  Manufacture in which all the vegetable materials used must already be originating  ex 0710  Sweet corn (uncooked or cooked by steaming or  boiling in water), frozen  Manufacture from fresh or chilled sweet corn  ex 0711  Sweet corn, provisionally preserved  Manufacture from fresh or chilled sweet corn       (1) (2) (3)  ex 0811  Fruit and nuts, uncooked or cooked by steaming or boiling in  water, frozen, whether or not containing added sugar or other sweetening matter:       - Containing added sugar  Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product    -  Other  Manufacture in which all the fruit or nuts used must already be originating  0812  Fruit and nuts provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that  state for immediate consumption  Manufacture in which all the fruit or nuts used must already be originating  0813  Fruit, dried, other than that of heading Nos 0801 to 0806;    mixtures of nuts or dried fruits of this chapter  Manufacture in which all the  fruit or nuts used must already be originating  0814  Peel of citrus fruit or melons (including watermelons) fresh, frozen, dried or provisonally preserved in brine, in sulphur water or in other preservative solutions  Manufacture in which all the fruit  or nuts used must already be originating  ex Chapter 11  Products of the milling industry;  malt, starches;    inulin;    wheat gluten, except for heading No ex 1106  Manufacture in which all the cereals, edible vegetables, roots and tubers of heading No 0714  or fruit used must already be originating  ex 1106  Flour and meal of the dried, shelled leguminous vegetables of heading No 0713  Drying and milling of leguminous vegetables of heading No 0708  1301  Lac;    naturals gums, resins, gum-resins and balsams   Manufacture in which the value of any materials of heading No 1301 used may not exceed 50 % of the ex-works price of the product  1501  Lard;    other pig fat and poultry fat, rendered, whether or not pressed or solvent-extracted:       - Fats from bones or  waste  Manufacture from materials of any heading except those of heading No 0203, 0206 or 0207 or bones of heading No 0506    - Other  Manufacture from meat or edible offal of swine of heading No 0203 or 0206 or of meat and edible offal of poultry of  heading No 0207  1502  Fats of bovine animals, sheep or goats, raw or rendered, whether or not pressed or solvent-extracted:       - Fats from bones or waste  Manufacture from materials of any heading except those of heading No 0201, 0202, 0204 or 0206 or  bones of heading No 0506    - Other  Manufacture in which all the animal materials of Chapter 2 used must already be originating  1504  Fats and oils and their fractions, of fish or marine animals, whether or not refined, but not chemically modified:        - Solid fractions of fish oils and fats and oils of marine animals  Manufacture from materials of any heading including other materials of heading No 1504    - Other  Manufacture in which all the animal materials of Chapters 2 and 3 used must already be  originating       (1) (2) (3)  ex 1505  Refined lanolin  Manufacture from crude wool grease of heading No 1505  1506  Other animal fats and oils and their fractions, whether or not refined, but not chemically modified:       - Solid fractions  Manufacture  from materials of any heading including other materials of heading No 1506    - Other  Manufacture in which all the animal materials of Chapter 2 used must already be originating  ex1507to1515  Fixed vegetable oils and their fractions, whether or not  refined, but not chemically modified:    - Solid fractions, except for that of jojobaoil Manufacture from other materials of heading Nos 1507 to 1515    - Other, except for:    - Lung oil;    myrtle wax and Japan wax -Those for technical or industrial uses other  than the manufacture of foodstuffs for human consumption  Manufacture in which all the vegetable materials used must already be originating  ex 1516  Animal or vegetable fats and oils and their fractions, re-esterified, whether or not refined but not  further prepared  Manufacture in which all the animal and vegetable materials used must already be originating  ex 1517  Edible liquid mixtures of vegetable oils of heading Nos 1507 to 1515  Manufacture in which all the vegetable materials used must  already be originating  ex 1519  Industrial fatty alcohols having the character of artificial waxes  Manufacture from materials of any heading including fatty acids of heading No 1519  1601  Sausages and similer products, of meat, meat offal or blood,  food preparations based on these products  Manufacture from animals of Chapter 1  1602  Other prepared or preserved meat, meat offal or blood  Manufacture from animals of Chapter 1  1603  Extracts and juices of meat, fish or crustaceans, molluscs or  other aquatic invertebrates  Manufacture from animals of Chapter 1. However, all fish, crustaceans, molluscs or other aquatic invertebrates used must already be originating  1604  Prepared or preserved fish;    caviar and caviar substitutes prepared from  fish eggs  Manufacture in which all the fish or fish eggs used must already be originating  1605  Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved  Manufacture in which all the crustaceans, molluscs or other aquatic  invertibrates used must already be originating  ex 1701  Cane or beet sugar and chemically pure sucrose, in solid form, flavoured or coloured  Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price  of the product  1702  Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form;    sugar syrups not containing added flavouring or colouring matter;    artificial honey, whether or not mixed with natural honey;    caramel:        - Chemically pure maltose and fructose  Manufacture from materials of any heading including other materials of heading No 1702    - Other sugars in solid form, flavoured or coloured  Manufacture in which the value of any materials of Chapter 17 used  does not exceed 30 % of the ex-works price of the product    - Other  Manufacture in which all the materials used must already be originating       (1) (2) (3)  ex 1703  Molasses resulting from the extraction or refining of sugar, flavoured or coloured   Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product  ex 1704  Sugar confectionery (including white chocolate), not containing cocoa  Manufacture in which all the materials used are  classified within a heading other than that of the product, provided the value of any other materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product  1806  Chocolate and other food preparations containing cocoa  Manufacture  in which all the materials used are classified within a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product  1901  Malt extract;    food preparations of  flour, meal, starch or malt extract, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 50 %, not elsewhere specified or included;    food preparations of goods of heading Nos 0401 to 0404, not containing cocoa  powder or containing cocoa powder in a proportion by weight of less than 10 %, not elsewhere specified or included:       - Malt extract  Manufacture from cereals of Chapter 10    - Other  Manufacture in which all the materials used are classified within a  heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product  1902  Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise  prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni;    couscous, whether or not prepared  Manufacture in which all the cereals (except durum wheat), meat, meat offal, fish, crustaceans or molluscs used must already be  originating  1903  Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms  Manufacture from materials of any heading except potato starch of heading No 1108  1904  Prepared foods  obtained by the swelling or roasting of cereals or cereal products (for example, corn- flakes);    cereals, other maize (corn), in grain form, pre-cooked or otherwise prepared:       - Not containing cocoa  Manufacture in which:    - all the cereals and flour  (except maize of the species Zea indurata and durum wheat and their derivatives) used must be wholly obtained, and -the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product    - Containing cocoa   Manufacture from materials not classified within heading No 1806, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product  1905  Bread, pastry, cakes, biscuits and other bakers' wares, whether or  not containing cocoa;    communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products  Manufacture from materials of any heading, except those of Chapter 11  2001  Vegetables, fruit, nuts and  other edible parts of plants, prepared or preserved by vinegar or acetic acid  Manufacture in which all the fruit, nuts or vegetables used must already be originating  2002  Tomatoes prepared or preserved otherwise than by vinegar or acetic acid   Manufacture in which all the tomatoes used must already be originating       (1) (2) (3)  ex 2003  Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid  Manufacture in which all the mushrooms or truffles used must  already be originating  2004and2005  Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen or not frozen  Manufacture in which all the vegetables used must already be originating  2006  Fruit, nuts, fruit-peel and other  parts of plants, preserved by sugar (drained, glacé or crystallized)  Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product  2007  Jams, fruit jellies, marmalades, fruit or nut purée  and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter  Manufacture in which the value of any materials of Chapter 17 used must not exceed 30 % of the ex-works price of the product  2008   Fruit, nuts and other edible parts of plants otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:       - Fruit and nuts cooked otherwise than by steaming or  boiling in water, not containing added sugar, frozen  Manufacture in which all the fruit and nuts used must already be originating    -Nuts, not containing added sugar or spirits  Manufacture in which the value of the originating nuts and oil seeds of  heading Nos 0801, 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the product    - Other  Manufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any materials of  Chapter 17 used does not exceed 30 % of the ex-works price of the product  ex 2009  Fruit juices (including grape must), unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter  Manufacture in which  all the materials used are classified within a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product  ex 2101  Roasted chicory and extracts, essences and  concentrates thereof  Manufacture in which all the chicory used must already be originating  ex 2103  -Sauces and preparations therefor;    mixed condiments and mixed seasonings  Manufacture in which all the materials used are classified within a heading  other than that of the product.     However, mustard flour or meal or prepared mustard may be used    -Prepared mustard  Manufacture from mustard flour or meal  ex 2104  -Soups and broths and preparations therefor  Manufacture from materials of any heading,  except prepared or preserved vegetables of heading Nos 2002 to 2005    -Homogenized composite food preparations  The rule for the heading within which the product would be classified in bulk shall apply  ex 2106  Sugar syrups, flavoured or coloured   Manufacture in which the value of any materials of Chapter 17 used must not exceed 30 % of the ex-works price of the product  2201  Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening  matter nor flavoured;    ice and snow  Manufacture in which all the water used must already be originating       (1) (2) (3)  ex 2202  Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and  other non-alcohlic beverages, not including fruit or vegetable juices of heading No 2009  Manufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any materials of Chapter 17 used  does not exceed 30 % of the ex-works price of the product and any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating  ex 2204  Wine of fresh grapes, including fortified wines, and grape must with the addition  of alcohol  Manufacture from other grape must  2205ex 2207ex 2208andex 2209  The following, containing grape materials:   vermouth and other wine of fresh grapes flavoured with plants or aromatic substances;    ethyl alcohol and other spirits, denatured or  not;    spirits, liqueurs and other spirituous beverages;    compound alcoholic preparations of a kind used for the manufacture of beverages;  vinegar  Manufacture from materials of any heading, except grapes or any material derived from grapes  ex 2208   Whiskies of an alcoholic strength by volume of less than 50 % vol  Manufacture in which the value of any cereal based spirits used does not exceed 15 % of the ex-works price of the product  ex 2303  Residues from the manufacture of starch from maize  (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight  Manufacture in which all the maize used must already be originating  ex 2306  Oil cake and other solid residues resulting from the  extraction of olive oil, containing more than 3 % of olive oil  Manufacture in which all the olives used must already be originating  2309  Preparations of a kind used in animal feeding  Manufacture in which all the cereals, sugar or molasses, meat or  milk used must already be originating  2402  Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes  Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must  already be originating  ex 2403  Smoking tobacco  Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating  ex 2504  Natural crystalline graphite, with enriched  carbon content, purified and ground  Enriching of the carbon content, purifying and grinding of crude crystalline graphite  ex 2515  Marble, squarely cut by sawing or otherwise into blocks or slabs of a rectangular (including square) shape, of a  thickness not exceeding 25 cm  Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm  ex 2516  Granite porphyry, basalt, sandstone and other monumental and building stones, squarely cut by sawing or otherwise,  into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm  Cutting, by sawing or otherwise, of stones (even if already sawn) of a thickness exceeding 25 cm  ex 2518  Calcined dolomite  Calcination of dolomite not  calcined       (1) (2) (3)  ex 2519  Crushed natural magnesium carbonate (magnesite), in hermetically sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia  Manufacture in which all the  materials used are classified within a heading other than that of the product.     However, natural magnesium carbonate (magnesite) may be used  ex 2520  Plasters specially prepared for dentistry  Manufacture in which the value of all the materials used  does not exceed 50 % of the ex-works price of the product  ex 2524  Natural asbestos fibres  Manufacture from asbestos concentrate  ex 2525  Mica powder  Grinding of mica or mica rocks  ex 2530  Earth colours, calcined or powdered  Calcination or  grinding of earth colours  ex 2707  Oils in which the weight of the aromatic constituents exceed that of the non-aromatic constituents, being oils similar to animal oils obtained by distillation of high temperature coal tar, of which more than 65 % by  volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole) for use as power or heating fuels  These are Annex II products  2709to2715  Crude oil and related distillation by-products;    bituminous materials;     mineral wax  These are Annex II products  ex Chapter 28  Inorganic chemicals;    organic or inorganic compounds of precious metals, of rare earth metals, of radioactive elements or of isotopes;    except for heading Nos ex 2811 and ex 2833 for which the rules  are set out below  Manufacture in which all the materials used are classified within a heading other than that of the product.     However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works  price of the product  ex 2811  Sulphur trioxide  Manufacture from sulphur dioxide  ex 2833  Aluminium sulphate  Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product  ex Chapter 29  Organic  chemicals, except for heading Nos ex 2901, ex 2902, ex 2905, 2915, ex 2932, 2933 and 2934, for which the position is set out below  Manufacture in which all the materials used are classified within a heading other than that of the product.     However,  materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product  ex 2901  Acyclic hydrocarbons for use as power or heating fuels  These are Annex II products  ex 2902  Cyclanes and  cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels  These are Annex II products  ex 2905  Metal alcoholates of alcohols of this heading and of ethanol or glycerol  Manufacture from materials of any heading,  including other materials of heading No 2905. However, metal alcoholates of this heading may be used, provided their value does not exceed 20 % ot the ex-works price of the product  2915  Saturated acyclic monocarboxylic acids and their anhydrides,  halides, peroxides and peroxyacids;    their halogenated, sulphonated, nitrated or nitrosated derivatives  Manufacture from materials of any heading.     However, the value of all the materials of heading Nos 2915 and 2916 used may not exceed 20 % of the  ex-works price of the product       (1) (2) (3)  ex 2932  - Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivates  Manufacture from materials of any heading.     However, the value of all the materials of heading No 2909 used  may not exceed 20 % of the ex-works price of the product    -Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivates  Manufacture from materials of any heading  2933  Heterocyclic compounds with  nitrogen hetero-atom(s) only;    nucleic acids and their salts  Manufacture from materials of any heading.     However, the value of all the materials of heading Nos 2932 and 2933 used may not exceed 20 % of the ex-works price of the product  2934  Other  heterocyclic compounds  Manufacture from materials of any heading.     However, the value of all the materials of heading Nos 2932, 2933 and 2934 used may not exceed 20 % of the ex-works price of the product  ex Chapter 30  Pharmaceutical products, except  for heading Nos 3002, 3003 and 3004, for which the rules are set out below  Manufacture in which all the materials used are classified within a heading other than that of the product.     However, materials classified within the same heading may be used  provided their value does not exceed 20 % of the ex-works price of the product  3002  Human blood;    animal bood prepared for therapeutic, prophylactic or diagnostic uses;    antisera and other blood fractions;    vaccines, toxins, cultures of micro-organisms  (excluding yeasts) and similar products:       -Products consisting of two or more constituants which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for  retail sale  Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product    - Other:       -  Human blood  Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product    - Animal blood  prepared for therapeutic or prophylactic uses  Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price  of the product    -Blood fractions other than antisera, haemoglobin and serum globulin  Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value  does not exceed 20 % of the ex-works price of the product    -Haemoglobin, blood globulin and serum globulin  Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used,  provided their value does not exceed 20 % of the ex-works price of the product    - Other  Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value  does not exceed 20 % of the ex-works price of the product       (1) (2) (3)  ex 3003and3004  Medicaments (excluding goods of heading No 3002, 3005 or 3006)  Manufacture in which:    - the value of all the materials used does not exceed 50 % of the ex-works  price of the product - all the materials used are classified within a heading other than than of the product.     However, materials of heading No 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the ex-works price of  the product, and  ex Chapter 31  Fertilizers except for heading No ex 3105 for which the rule is set out below  Manufacture in which all the materials used are classified within a heading other than that of the product.     However, materials classified  within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product  ex 3105  Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium;    other  fertilizers;    goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for:    - Sodium nitrate- Calcium cyanamide- Potassium sulphate- Magnesium potassium sulphate  Manufacture in which:    -all the  materials used are classified within a heading other than that of the product.     However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product, and -the value of all the  materials used does not exceed 50 % of the ex-works price of the product  ex Chapter 32  Tanning or dyeing extracts;    tannins and their derivatives;    dyes, pigments and other colouring matter;    paints and varnishes;    putty and other mastics;    inks;    except  for heading Nos ex 3201 and 3205, for which the rules are set out below  Manufacture in which all the materials used are classified within a heading other than that of the product.     However, materials classified within the same heading may be used  provided their value does not exceed 20 % of the ex-works price of the product  ex 3201  Tannins and their salts, ethers, esters and other derivatives  Manufacture from tanning extracts of vegetable origin  3205  Colour lakes;    preparations as specified  in note 3 to this chapter based on colour lakes (1)  Manufacture from materials of any heading, except heading Nos 3203 and 3204 provided the value of any materials classified within heading No 3205 does not exceed 20 % of the ex-works price of the  product  ex Chapter 33  Essential oils and resinoids;    perfumery, cosmetic or toilet preparations;    except for heading No 3301, for which the rule is set out below  Manufacture in which all the materials used are classified within a heading other than  that of the product.     However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product  3301  Essential oils (terpeneless or not), including concretes and absolutes;     resinoids;    concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration;    terpanic by-products of the deterpenation of essential oils;    aqueous distillates and aqueous solutions of essential oils   Manufacture from materials of any heading, including within materials of a different ´group' (2) within this heading.     However, materials of the same group may be used, provided thair value does not exceed 20 % of the ex-works price of the product         (1) (2) (3)  ex Chapter 34  Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ´dental waxes'  and dental preparations with a basis of plaster;    except for heading Nos ex 3403 and 3404, for which the position is set out below  Manufacture in which all the materials used are classified within a heading other than that of the product.     However,  materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product  ex 3403  Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided they  represent less than 70 % by weight  These are Annex II products  3404  Artificial waxes and prepared waxes:       - with a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax  These are Annex II products    -  Other  Manufacture from materials of any heading, except:    - hydrogenated oils having the character of waxes of heading No 1516 -fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading No 1519 -materials  of heading No 3404. However, these materials may be used provided their value does not exceed 20 % of the ex-works price of the product  ex Chapter 35  Albuminoidal substances;    modified starches;    glues;    enzymes;    except for heading Nos 3505 and ex 3507  for which the rules are set out below  Manufacture in which all the materials used are classified within a heading other than that of the product.     Hovever, materials classified within the same heading may be used provided their value does not exceed 20  % of the ex-works price of the product  3505  Dextrins and other modified starches (for example, pregelatinized or esterified starches);    glues based on starches, or on dextrins or other modified starches:       - Starch ethers and esters  Manufacture from  materials of any heading, including other materials of heading No 3505     - Other  Manufacture from materials of any heading, except those of heading No 1108  ex 3507  Prepared enzymes not elsewhere specified or included  Manufacture in which the value  of all the materials used does not exceed 50 % of the ex-works price of the product  Chapter 36  Explosives;    pyrotechnic products;    matches;    pyrophoric alloys;    certain combustible preparations  Manufacture in which all the materials used are classified  within a heading other than that of the product.     However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product  ex Chapter 37  Photographic or cinematographic goods;     except for heading Nos 3701, 3702 and 3704 for which the rules are set out below  Manufacture in which all the materials used are classified within a heading other than that of the product.     However, materials classified within the same heading may be  used provided their value does not exceed 20 % of the ex-works price of the product       (1) (2) (3)  ex 3701  Photographic plates and file in the flat, sensitized, unexposed, of any material other then paper, paperboard or textiles, instant print film  in the flat, sensitized, unexposed, whether or not in packs  Manufacture in which all the materials used are classified within a heading other than heading No 3702  3702  Photographic film in rolls, sensitized, unexposed, of any material other than  paper, paperboard or textiles;    instant print film in rolls, sensitized, unexposed  Manufacture in which all the materials used are classified within a heading other than heading No 3701 or 3702  3704  Photographic plates, film, paper, paperboard and  textiles, exposed but not developed  Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 to 3704  ex Chapter 38  Miscellaneous chemical products;    except for heading Nos ex 3801, ex 3803, ex 3805, ex  3806, ex 3807, 3808 to 3814, 3818 to 3820, 3822 and 3823 for which the rules are set out below  Manufacture in which all the materials used are classified within a heading other than that of the product.     However, materials classified within the same  heading may be used provided their value does not exceed 20 % of the ex-works price of the product  ex 3801  - Colloidal grahite in suspension in oil and semicolloidal grahite;    carbonaceous pastes for electrodes  Manufacture in which the value of all  the materials used does not exceed 50 % of the ex-works price of the product    -Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils  Manufacture in which the value of all the materials of heading No 3403  used does not exceed 20 % of the ex-works price of the product  ex 3803  Refined tall oil  Refining of crude tall oil  ex 3805  Spirits of sulphate turpentine, purified  Purification by distillation or refining of raw spirits of sulphate turpentine  ex  3806  Ester gum  Manufacture from resin acids  ex 3807  Wood pitch (wood tar pitch)  Distillation of wood tar  3808to38143818to38203823  Miscellaneous chemical products:     -Prepared additives for lubricating oil, containing petroleum oils or oils  obtained from bituminous minerals, of heading No 3811      These are Annex II products    -The following of heading No 3823:    - Prepared binders for foundry moulds or cores based on natural resinous products -Naphthenic acids, their water insoluble salts  and their esters -Sorbitol other than that of heading No 2905 -Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines;    thiophenated sulphonic acids of oils obtained from bituminous minerals, and their  salts -Ion exchangers -Getters for vacuum tubes -Alkaline iron oxide for the purification of gas   Manufacture in which all the materials used are classified within a heading other than that of the product.     However, materials classified within the same  heading may be used provided their value does not exceed 20 % of the ex-works price of the product       (1) (2) (3)  ex 3807(cont'd)  - - Ammoniacal gas liquors and spent oxide produced in coal gas purification -Sulphonaphthenic acids, their water  insoluble salts and their esters -Fusel oil and Dippel's oil -Mixtures of salts having different anions -Copying pastes with a basis of gelatin, whether or not on a paper or textile backing    -Other  Manufacture in which the value of all the materials  used does not exceed 50 % of the ex-works price of the product  3901to3915  Plastics in primary forms, waste, parings and scrap, of plastic:    - Addition homopolymerization products Manufacture in which:    -the value of all the materials used does not  exceed 50 % of the ex-works price of the product, and -the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (3)    - Other  Manufacturing in which the value of the materials of Chapter 39 used does not  exceed 20 % of the ex-works price of the product (4)  3916to3921  Semi-manufactures of plastics:    - Flat products, further worked than only surface-worked or cut into forms other than rectangles;    other products, further worked than only surface-worked     Manufacture in which the value of any materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product     - Other:       -Addition homopolymerization products  Manufacture in which:    -the value of all the materials used does not  exceed 50 % of the ex-works price of the product, and -the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5)    -Other  Manufacture in which the value of any materials of Chapter 39 used does not  exceed 20 % of the ex- works price of the product (6)  3922to3926  Articles of plastic  Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product  ex 4001  Laminated slabs of crepe rubber for  shoes  Lamination of sheets of natural rubber  4005  Compounded rubber, unvulcanized, in primary forms or in plates, sheets or strip  Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50 % of the ex-works  price of the product  4012  Retreaded or used pneumatic tyres of rubber;    solid or cushion tyres, interchangeable tyre treads and tyre flaps of rubber  Manufacture from materials of any heading, except those of heading Nos 4011 or 4012  ex 4017  Articles  of hard rubber  Manufacture from hard rubber        (1) (2) (3)  ex 4102  Raw skins of sheep or lambs, without wool on  Removal of wool from sheep or lamb skins, with wool on  4104to4107  Leather, without hair or wool other than leather of heading No 4108 or 4109  Retanning of pre-tanned  leatherorManufacture in which all the materials used are classified within a heading other than that of the product  4109  Patent leather and patent laminated leather;    metallized leather  Manufacture from leather of heading Nos 4104 to 4107 provided its  value does not exceed 50 % of the ex-works price of the product  ex 4302  Tanned or dressed furskins, assembled:       - Plates, crosses and similar forms  Bleaching or dying, in addition to cutting and assembly of non assembled tanned or dressed furskins     - Other  Manufacture from non-assembled, tanned or dressed furskins  4303  Articles of apparel, clothing accessories and other articles of furskin  Manufacture from non-assembled, tanned or dressed furskins, of heading No 4302 (7)  ex 4403  Wood  roughly squared  Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down  ex 4407  Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or finger-jointed  Planing,  sanding or finger-jointing ex 4408  Veneer sheets and sheets for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled, of a thickness not exceeding 6 mm, planed, sanded or finger-jointed  Splicing,  planing, sanding or finger-jointing  ex 4409  - Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or  faces, sanded or finger-jointed  Sanding or finger-jointed    - Beadings and mouldings  Beading or moulding  ex4410toex4413  Beadings and mouldings, including moulded skirting and other moulded boards  Beading or moulding  ex4415  Packing cases, boxes,  crates, drums and similar packings, of wood  Manufacture from boards not cut to size  ex4416  Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood  Manufacture from riven staves, not further worked than sawn on the two  principal surfaces  ex 4418  - Builders' joinery and carpentry of wood  Manufacture in which all the materials used are classified within a heading other than that of the product.     However, cellular wood panels, shingles and shales may be used     -Beadings and mouldings  Beading or moulding  ex 4421  Match splints;    wooden pegs or pins for footwear  Manufacture from wood of any heading except heading No 4409        (1) (2) (3)  ex 4503  Articles of natural cork  Manufacture from cork of heading No 4501  ex 4811  Paper and paperboard, ruled, lined or squared only  Manufacture from paper-making materials of Chapter 47  4816  Carbon paper, self-copy paper and  other copying or transfer papers (other than those of heading No 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes  Manufacture from paper-making materials of Chapter 47  4817  Envelopes, letter cards, plain  postcards and correspondence cards, of paper or paperboard;    boxes, pouches, wallets and writing compendiums, of paper of paperboard, containing an assortment of paper stationery  Manufacture in which:    - all the materials used are classified within a  heading other than that of the product, and -the value of all the materials used does not exceed 50 % of the ex-works price of the product  ex 4818  Toilet paper  Manufacture from paper-making materials of Chapter 47  ex 4819  Cartons, boxes, cases,  bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres  Manufacture in which:    -all the materials used are classified within a heading other than that of the product, and -the value of all the materials  used does not exceed 50 % of the ex-works price of the product  ex 4820  Letter pads  Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product  ex 4823  Other paper, paperboard, cellulose wadding  and webs of cellulose fibres, cut to size or shape  Manufacture from paper-making materials of Chapter 47  4909  Printed or illustrated postcards;    printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or  without envelopes or trimmings  Manufacture from materials not classified within heading No 4909 or 4911  4910  Calendars of any kind, printed, including calendar blocks:       - Calenders of the ´perpetual' type or with replaceable blocks mounted on bases  other than paper or paperboard  Manufacture in which:    -all the materials used are classified within a heading other than that of the product, -the value of all the materials used does not exceed 50 % of the ex-works price of the product    - Other   Manufacture from materials not classified within heading No 4909 or 4911  ex 5003  Silk waste (including yarn waste unsuitable for reeling, yarn waste and garnetted stock), carded or combed  Carding or combing of silk waste  5501to5507  Man-made staple  fibres  Manufacture from chemical materials or textile pulp exChapter 50toChapter 55  Yarn, monofilament and thread  Manufacture from (8):    - natural fibres not carded or combed or otherwise processed for spinning, -chemical materials or textile pulp, or  -paper-making materials        (1) (2) (3)  ex  Chapter 50toChapter 55  Woven fabrics:    - Incorporating rubber thread    Manufacture from single yarn (9)    - Other  Manufacture from (10):    - coir yarn, -natural fibres, -man-made staple fibres not carded or combed or otherwise  processed for spinning, -chemical materials or textile pulp, or -paper or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance  processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product  ex Chapter 56  Wadding, felt and non-wovens;    special yarns, twine  cordage, ropes and cables and articles thereof except for heading Nos 5602, 5604, 5605 and 5606, for which the rules are set out below  Manufacture from (11):    - coir yarn, - natural fibres, - chemical materials or textile pulp, or -paper-making  materials  5602  Felt, whether or not impregnated, coated, covered or laminated:       - Needleloom felt  Manufacture from (12):    - natural fibres, -chemical materials or textile pulp.     However:    -polypropylene filament of heading No 5402, -polypropylene  fibres of heading No 5503 or 5506, or -polypropylene filament tow of heading No 5501, of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided that their value does not exceed 40 % of the ex-works  price of the product    - Other  Manufacture from (13):    - natural fibres, - man-made staple fibres made from cassin, or -chemical materials or textile pulp  5604  Rubber thread and cord, textile covered;    textile yarn, and strip and the like of heading  No 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:       -Rubber thread and cord, textile covered  Manufacture from rubber threed or cord, not textile covered        (1) (2) (3)  ex 5604(cont'd)  - Other  Manufacture from (14):    - natural fibres not carded or combed or otherwise processed for spinning, -chemical materials or textile pulp, or -paper-making materials  5605  Metallized yarn, whether or not gimped,  being textile yarn, or strip or the like of heading No 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal  Manufacture from (15):    -natural fibres, -man-made staple fibres not carded or combed or otherwise  processed for spinning, -chemical materials or textile pulp, or -paper-making materials  5606  Gimped yarn, and strip and the like of heading No 5404 or 5405, gimped (other then those of heading No 5605 and gimped horsehair yarn);    chenille yarn  (including flock chenille yarn);    loop wale-yarn  Manufacture from (16):    -natural fibres, -man-made staple fibres not carded or combed or otherwise processed for apinning, -chemical materials or textils pulp, or -paper-making materials  Chapter 57   Carpets and other textile floor coverings:       - Of needleloom felt  Manufacture from (17):    -natural fibres, or -chemical materials or textile pulp.     However:    -polypropylene filament of heading No 5402, -polypropylene fibres of heading No 5503 or 5506, or  -polypropylene filament tow of heading No 5501, of which the denomination in all cases of a single filement or fibre is less than 9 decitex may be used provided that their value does not exceed 40 % of the ex-works price of the product    - Of other  felt  Manufacture from (18):    -natural fibres not carded or combed or otherwise processed for spinning, or -chemical materials or textile pulp    -Other  Manufacture from (19):    -coir yarn, -synthetic or artificial filament yarn, natural fibres, or  -man-made staple fibres not carded or combed or otherwise processed for spinning        (1) (2) (3)  ex Chapter 58  Special woven fabrics;    tufted textile fabrics;    lace;    tapestries;    trimmings, embroidery, except for heading Nos 5805 and 5810;    the rule for heading No 5810 is set out below:       - Combined with rubber thread  Manufacture  from single yarn (20)    - Other  Manufacture from (21):    -natural fibres, -man-made staple fibres not carded or combed or otherwise processed for spinning, or -chemical materials or textile pulp or Printing accompanied by at least two preparatory or  finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not  exceed 47,5 % of the ex-works price of the product  5810  Embroidery in the piece, in strips or in motifs.      Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product  5901  Textile fabrics coated  with gum or amylaceous substances, of a kind used for the outer covers of books or the like;    tracing cloth;    prepared painting canvas;    buckram and similar stiffened textile fabrics of a kind used for hat foundations  Manufacture from yarn  5902  Tyre  cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:       -Containing not more than 90 % by weight of textile materials  Manufacture from yarn    - Other  Manufacture from chemical materials or textile pulp  5903   Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No 5902  Manufacture from yarn  5904  Linoleum, whether or not cut to shape;    floor coverings consisting of a coating or covering applied on a textile  backing, whether or not cut to shape  Manufacture form yarn (22)  5905  Textile wall coverings:       -Impregnated, coated, covered or laminated with rubber, plastics or other materials  Manufacture from yarn        (1) (2) (3)  ex 5905(cont'd)  - Other  Manufacture from (23):    - coir yarn, -natural fibres, -man-made staple fibres not carded or combed or otherwise processed for spinning, or -chemical materials or textile pulp or Printing accompanied by at  least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistence processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the  unprinted fabric used does not exceed 47,5 % of the ex-works price of the product  5906  Rubberized textile fabrics, other than those of heading No 5902:       -Knitted or crocheted fabrics  Manufacture from (24):    -natural fibres, -man-made staple fibres  not carded or combed or otherwise processed for spinning, or -chemical materials or textile pulp    -Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials  Manufacture from chemical materials    - Other   Manufacture from yarn  5907  Textile fabrics otherwise impregnated, coated or covered;    painted canvas being theatrical scenery, studio backcloths or the like.      Manufacture from yarn  ex 5908  Incandescent gas mantles, impregnated  Manufacture from  tubular knitted gas mantle fabric  5909to5911  Textile articles of a kind suitable for industrial use:    -Polishing discs or rings other than of felt of heading No 5911 Manufacture from yarn or waste fabrics or rags of heading No 6310    -Other   Manufacture from (25):    -coir yarn, -natural fibres, -man-made staple fibres not carded or combed or otherwise processed for spinning, or -chemical materials or textile pulp  Chapter 60  Knitted or crocheted fabrics  Manufacture from (26):    -natural  fibres, -man-made staple fibres not carded or combed or otherwise processed for spinning, or -chemical materials or textile pulp        (1) (2) (3)  ex Chapter 61  Articles of apparel and clothing accessories, knitted or crocheted:       - Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or  obtained directly to form  Manufacture from yarn (27)    - Other  Manufacture from (28):    -natural fibres, -man-made staple fibres not carded or combed or otherwise processed for spinning, or -chemical materials or textile pulp  ex Chapter 62  Articles  of apparel and clothing accessories, not knitted or crocheted, except for heading Nos ex 6202, ex 6204, ex 6206, ex 6209, ex 6210, 6213, 6214, ex 6216 and ex 6217 for which the rules are set out below  Manufacture from yarn (29)   ex6202ex6204ex6206ex6209andex6217  Women's, girls' and babies' clothing and ´other made up clothing accessories', embroidered  Manufacture from yarn (30) or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does  not exceed 40 % of the ex-works price of the product (31)  ex6210ex6216andex6217  Fire resistant equipment of fabric covered with foil of aluminised polyester  Manufacture from yarn (32) or Manufacture from uncoated fabric provided the value of the  uncoated fabric used does not exceed 40 % of the ex-works price of the product (33)  6213and6214  Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:       -Embroidered  Manufacture from unbleached single yarn (34) (35) or Manufacture  from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (36)    - Other  Manufacture from unbleached single yarn (37) (38)  6301to6304  Blankets, travelling rugs, bed linen  etc.    ;    curtains etc.    ;    other furnishing articles:       -Of felt, of non-wovens  Manufacture from (39):    -natural fibres, or -chemical materials or textile pulp    -Other:    - Embroidered  Manufacture from unbleached single yarn (40) or Manufacture from  unembroidered fabric (other than knitted or crocheted) provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product    -Other  Manufacture from unbleached single yarn (41)       (1) (2) (3)  ex 6305  Sacks and bags, of a kind used for the packing of goods  Manufacture from (42):    - natural fibres, -man-made staple fibres not carded or combed or otherwise processed for spinning, or -chemical materials or textile pulp  6306   Tarpaulins, sails for boats, sailboards or landcraft, awnings, sunblinds, tents and camping goods:       -Of non-wovens  Manufacture from (43):    -natural fibres, or -chemical materials or textile pulp    -Other  Manufacture from unbleached single yarn  ex  6307  Other made-up articles, including dress patterns  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product (44)  6308  Sets consisting of woven fabric and yarn, whether or not with  accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes or similar textile articles, put up in packings for retail sale  Each item in the set must satisfy the rule which would apply to it if it were not included in the  set.     However, non-originating articles may be incorporated provided their total value does not exceed 15 % of the ex-works price of the set.      6401to6405  Footwear  Manufacture from materials of any heading except for assemblies of uppers affixed to  inner soles or to other sole components of heading No 6406  6503  Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No 6501, whether or not lined or trimmed.      Manufacture from yarn or textile fibres (45)  6505   Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed;    hair-hats of any material, whether or not lined or trimmed  Manufacture from yarn or  textile fibres (46)  6601  Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)  Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product  ex  6803  Articles of slate or of agglomerated slate  Manufacture from worked slate  ex 6812  Articles of asbestos or of mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate  Manufacture from fabricated asbestos fibres or  from mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate  ex 6814  Articles of mica;    including agglomerated or reconstituted mica on a support of paper, paperboard or other materials  Manufacture from worked mica  (including agglomerated or reconstituted mica)        (1) (2) (3)  ex 7006  Glass of heading No 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials  Manufacture from materials of heading No 7001  7007  Safety glass,  consisting of toughened (tempered) or laminated glass  Manufacture from materials of heading No 7001  7008  Multiple-walled insulating units of glass  Manufacture from materials of heading No 7001  7009  Glass mirrors, whether or not framed, including  rear view mirrors  Manufacture from materials of heading No 7001  7010  Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods, preserving jars of glass stoppers, lids  and other closures, of glass  Manufacture in which all the materials used are classified within a heading other than that of the product or Cutting of glassware, provided the value of the uncut glassware does not exceed 50 % of the ex-works price of the  product  7013  Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No 7010 or 7018)  Manufacture in which all the materials used are classified within a heading other than that  of the product or Cutting of glassware, provided the value of the uncut glassware does not exceed 50 % of the ex-works price of the product or Hand-decoration (with the exception of silk screen printing) of hand-blown glassware, provided the value of  the hand-blown glassware does not exceed 50 % of the ex-works price of the product  ex 7019  Articles (other than yarn) of glass fibres  Manufacture from:    - uncoloured slivers, rovings, yarn or chopped strands, or -glass wool  ex 7102ex7103andex7104   Worked precious or semi-precious stones (natural, synthetic or reconstructed)  Manufacture from unworked precious or semi-precious stones  71067108and7110  Precious metals:    -Unwrought    Manufacture from materials not classified within heading No 7106,  7108 or 7110 or Electrolytic, thermal or chemical separation of precious metals of heading No 7106, 7108 or 7110 or Alloying of precious metals of heading No 7106, 7108 or 7110 with each other or with base metals    -Semi-manufactured or in powder form  (All)  Manufacture from unwrought precious metals  ex7107ex7109andex7111  Metals clad with precious metals, semi-manufactured  Manufacture from metals clad with precious metals, unwrought  7116  Articles of natural or cultured pearls, precious or  semi-precious stones (natural, synthetic or reconstructed)  Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product       (1) (2) (3)  ex 7117  Imitation jewellery  Manufacture in which all the  materials used are classified within a heading other than that of the product or Manufacture from base metal parts, not plated or covered with precious metals, provided the value of all the materials used does not exceed 50 % of the ex-works price of  the product  7207  Semi-finished products of iron or non-alloy steel  Manufacture from materials of heading No 7201, 7202, 7203, 7204 or 7205  7208to7216  Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel   Manufacture from ingots or other primary forms of heading No 7206  7217  Wire of iron or non-alloy steel  Manufacture from semi-finished materials of heading No 7207  ex72187219to7222  Semi-finished products, flat-rolled products, bars and rods, angles,  shapes and sections of stainless steel  Manufacture from ingots or other primary forms of heading No 7218  7223  Wire of stainless steel  Manufacture from semi-finished materials of heading No 7218  ex72247225to7227  Semi-finished products, flat-rolled  products, bars and rods, in irregularly wound coils, of other alloy steel  Manufacture from ingots or other primary forms of heading No 7224  7228  Other bars and rods of other alloy steel;    angles, shapes and sections, of other alloy steel;    hollow drill  bars and rods, of alloy or non-alloy steel  Manufacture from ingots or other primary forms of heading No 7206, 7218 or 7224  7229  Wire of other alloy steel  Manufacture from semi-finished materials of heading No 7224  ex 7301  Sheet piling  Manufacture  from materials of heading No 7206  7302  Railway or tramway track construction material of iron or steel, the following:    rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties),  fishplates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails  Manufacture from materials of heading No 7206  73047305and7306  Tubes, pipes and hollow profiles, of  iron (other than cast iron) or steel  Manufacture from materials of heading No 7206, 7207, 7218 or 7224  7308  Structures (excluding prefabricated buildings of heading No 9406) and parts of structures (for example, bridges and bridge-sections,  lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and thair frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel;    plates, rods, angles, shapes, sections, tubes and the like,  prepared for use in structures, of iron or steel  Manufacture in which all the materials used are classified within a heading other than that of the product.     However, welded angles, shapes and sections of heading No 7301 may not be used  ex 7315   Skid-chains  Manufacture in which the value of all the materials of heading No 7315 used does not exceed 50 % of the ex-works price of the product       (1) (2) (3)  ex 7322  Radiators for central heating, not electrically heated  Manufacture in which  the value of all the materials of heading No 7322 used does not exceed 5 % of the ex-works price of the product  ex Chapter 74  Copper and articles thereof except for heading Nos 7401 to 7405;    the rule for heading No ex 7403 is set out below   Manufacture in which:    - all the materials used are classified within a heading other than that of the product, and -the value of all the materials used does not exceed 50 % of the ex-works price of the product  ex 7403  Copper alloys, unwrought   Manufacture from refined copper, unwrought, or waste and scrap  ex Chapter 75  Nickel and articles thereof, except for heading Nos 7501 to 7503;     Manufacture in which:    -all the materials used are classified within a heading other than that of the  product, and -the value of all the materials used does not exceed 50 % of the ex-works price of the product  ex Chapter 76  Aluminium and articles thereof except for heading Nos 7601 and 7602;    the rules for heading Nos ex 7601 and ex 7616 are set out  below  Manufacture in which -all the materials used are classified within a heading other than that of the product, and -the value of all the materials used does not exceed 50 % of the ex-works price of the product  ex 7601  -Aluminium alloys   Manufacture from aluminium, not alloyed, or waste and scrap    -´Super-pure' aluminium (ISO No Al 99.99)  Manufacture from aluminium, not alloyed (ISO No Al 99.8)  ex 7616  Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing  fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium  Manufacture in which:    -all the materials used are classified within a heading other than that of the product.     However, gauze, cloth, grill,  netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used, and -the value of all the materials used does not exceed 50 % of the ex-works price of the product  ex  Chapter 78  Lead and articles thereof except for heading Nos 7801 and 7802;    the rule for heading No 7801 is set out below  Manufacture in which:    -all the materials used are classified within a heading other than that of the product, and -the value of  all the materials used does not exceed 50 % of the ex-works price of the product       (1) (2) (3)  ex 7801  Unwrought lead:       - Refined lead  Manufacture from ´bullion' or ´work' lead    - Other  Manufacture in which all the materials used are  classified within a heading other than that of the product.     However, waste and scrap of heading No 7802 may not be used  ex Chapter 79  Zinc and articles of zinc, except for heading Nos 7901 and 7902;    the rule for heading No 7901 is set out below   Manufacture in which:    - all the materials used are classified within a heading other than that of the product, and -the value of all the materials used does not exceed 50 % of the ex-works price of the product  7901  Unwrought zinc  Manufacture in which  all the materials used are classified within a heading other than that of the product.     However, waste and scrap of heading No 7902 may not be used  ex Chapter 80  Tin and articles thereof except for heading Nos 8001, 8002 and 8007;    the rule for heading  No 8001 is set out below  Manufacture in which:    -all the materials used are classified within a heading other than that of the product, and -the value of all the materials used does not exceed 50 % of the ex-works price of the product  8001  Unwrought  tin  Manufacture in which all the materials used are classified within a heading other than that of the product.     However, waste and scrap of heading No 8002 may not be used  ex Chapter 81  Other base metals, wrought;    articles thereof  Manufacture in  which the value of all the materials classified within the same heading as the products used does not exceed 50 % of the ex-works price of the product  8206  Tools of two or more of the heading Nos 8202 to 8205, put up in sets for retail sale   Manufacture in which all the materials used are classified within a heading other than heading Nos 8202 to 8205. However, tools of heading Nos 8202 to 8205 may be incorporated into the set provided their value does not exceed 15 % of the ex-works price  of the set  8207  Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including  dies for drawing or extruding metal, and rock drilling or earth boring tools  Manufacture in which:    -all the materials used are classified within a heading other than that of the product, and -the value of all the materials used does not exceed 40 % of  the ex-works price of the product  8208  Knives and cutting blades, for machines or for mechanical appliances  Manufacture in which:    -all the materials used are classified within a heading other than that of the product, and -the value of all the  materials used does not exceed 40 % of the ex-works price of the product       (1) (2) (3)  ex 8211  Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No 8208  Manufacture in which all the materials  used are classified within a heading other than that of the product.     However, knife blades and handles of base metal may be used  8214  Other articles of cutlery (for example, hair clippers, butcher's or kitchen cleavers, choppers and mincing knives,  paper knives);    manicure or pedicure sets and instruments (including nail files)  Manufacture in which all the materials used are classified within a heading other than that of the product.     However, handles of base metal may be used  8215  Spoons, forks,  ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware  Manufacture in which all the materials used are classified within a heading other than that of the product.     However, handles of base metal may be  used  ex 8306  Statuettes and other ornaments, of base metal  Manufacture in which all the materials used are classified within a heading other than that of the product.     However, the other materials of heading No 8306 may be used provided their value  does not exceed 30 % of the ex-works price of the product  ex Chapter 84  Nuclear reactors, boilers, machinery and mechanical appliances;    parts thereof;    except for those falling within the following heading Nos or parts of heading Nos for which the  rules are set out below:    8402, 8403, ex 8404, 8406 to 8409, 8411, 8412, ex 8413, ex 8414, 8415, 8418, ex 8419, 8420, 8423, 8425 to 8430, ex 8431, 8439, 8441, 8444 to 8447, ex 8448, 8452, 8456 to 8466, 8469 to 8472, 8480, 8482, 8484 and 8485   Manufacture:    - in which the value of the materials used does not exceed 40 % of the ex-works price of the product, and -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of  the ex-works price of the product  8403andex 8404  Central heating boilers, other than those of heading No 8402, and auxiliary plant for central heating boilers  Manufacture in which all the materials used are classified within a heading other than  heading No 8403 or 8404. However materials which are classified within heading No 8403 or 8404 may be used provided their value, taken together, does not exceed 5 % of the ex-works price of the product  8406  Steam turbines and other vapour turbines   Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product  8407  Spark-ignition reciprocating or rotary internal combustion piston engines  Manufacture in which the value of all the materials used  does not exceed 40 % of the ex-works price of the product  8408  Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price  of the product  8409  Parts suitable for use solely or principally with the engines of heading No 8407 or 8408  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product  8412  Other engines and  motors  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product  8415  Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including  those machines in which the humidity cannot be separately regulated  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product       (1) (2) (3)  ex 8418  Refrigerators, freezers and other  refrigerating or freezing equipment, electric or other, heat pumps other than air conditioning machines of heading No 8415  Manufacture:    - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and  -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product -where the value of all the non-originating materials used does not exceed the value  of the originating materials used  ex 8419  Machines for the wood, paper pulp and paper board industries  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and -where, within the above  limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product  8420  Calendering or other rolling machines, other than for metals or glass, and cylinders therefor   Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 %  of the ex-works price of the product  8425to8428  Lifting, handling, loading or unloading machinery  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and -where, within the above  limit, the materials classified within heading No 8431 are only used up to a value of 5 % of the ex-works price of the product  8429  Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders,  tamping machines and road rollers:       - Road rollers  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and    - Other  Manufacture:    -in which the value of all the materials used does not  exceed 40 % of the ex-works price of the product, and -where, within the above limit, the value of the materials classified within heading No 8431 are only used up to a value of 5 % of the ex-works price of the product       (1) (2) (3)  ex 8430  Other  moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores;    pile-drivers and pile-extractors;    snow-ploughs and snow-blowers  Manufacture - in which the value of all the materials  used does not exceed 40 % of the ex-works price of the product, and -where, within the above limit, the value of the materials classified within heading No 8431 are only used up to a value of 5 % of the ex-works price of the product  ex 8431  Parts for  road rollers  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product  8439  Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard  Manufacture:     -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the  ex-works price of the product  8441  Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex-works price of the  product, and -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product  8444to8447  Machines of these headings for use in the textile industry   Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product  ex 8448  Auxiliary machinery for use with machines for heading Nos 8444 and 8445  Manufacture in which the value of all the materials  used does not exceed 40 % of the ex-works price of the product  8452  Sewing machines, other than book sewing machines of heading No 8440;    furniture, bases and covers specially designed for sewing machines;    sewing machines needles:       - Sewing machines  (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, -where the value of all of the  non-originating materials used in assembling the head (without motor) does not exceed the value of the originating materials used, and -the thread tension, crochet and zigzag mechanisms used are already originating    - Other  Manufacture in which the  value of all the materials used does not exceed 40 % of the ex-works price of the product  8456to8466  Machine-tools and machines and their parts and accessories of heading Nos 8456 to 8466  Manufacture in which the value of all the materials used does  not exceed 40 % of the ex-works price of the product       (1) (2) (3)  ex 8469to8472  Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)  Manufacture in which  the value of all the materials used does not exceed 40 % of the ex-works price of the product  8480  Moulding boxes for metal foundry;    mould bases, moulding patterns;    moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials,  rubber or plastics  Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product  8484  Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal;  sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product  8485   Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this chapter  Manufacture in which the value of all the materials used does not exceed 40 % of the  ex-works price of the product  ex Chapter 85  Electrical machinery and equipment and parts thereof;    sound recorders and reproducers, television image and sound recorders and reproducers and parts and accessories of such articles;    except for those  falling within the following heading Nos or parts of heading Nos for which the rules are set out below:    8501, 8502, ex 8518, 8519 to 8529, 8535 to 8537, ex 8541, 8542, 8544 to 8548  Manufacture:    - in which the value of all the materials used does not  exceed 40 % of the ex-works price of the product, and -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product  8501  Electric motors and  generators (excluding generating sets)  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and -where, within the above limit, the materials classified within heading No 8503 are only  used up to a value of 5 % of the ex-works price of the product  8502  Electric generating sets and rotary converters  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and -where,  within the above limit, the materials classified within heading No 8501 or 8503, taken together, are only used up to a value of 5 % of the ex-works price of the product  ex 8518  Microphones and stands therefor;    loudspeakers, whether or not mounted in  their enclosures;    audio-frequency electric amplifiers;    electric sound amplifier sets  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and -where the value of all the non-originating  materials used does not exceed the value of the originating materials used, and -the value of all the transistors of heading No 8541 used does not exceed 3 % of the ex-works price of the product       (1) (2) (3)  ex 8519  Turntables (record-decks),  record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device  Manufacture:    - in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, -where the value  of all the non-originating materials used does not exceed the value of the originating materials used, and -the value of all the transistors of heading No 8541 used does not exceed 3 % of the ex-works price of the product  8520  Magnetic tape recorders  and other sound recording apparatus, whether or not incorporating a sound reproducing device  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, -where the value of all the  non-originating materials used does not exceed the value of the originating materials used, and -the value of all the transistors of heading No 8541 used does not exceed 3 % of the ex-works price of the product  8521  Video recording or reproducing  apparatus  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, -where the value of all the non-originating materials used does not exceed the value of the originating materials used, and  -the value of all the transistors of heading No 8541 used does not exceed 3 % of the ex-works price of the product  8522  Parts and accessories of apparatus of heading Nos 8519 to 8521  Manufacture in which the value of all the materials used does not  exceed 40 % of the ex-works price of the product  8523  Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37  Manufacture in which the value of all the materials used does not exceed 40  % of the ex-works price of the product  8524  Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and monitors for the production of records, but excluding products of Chapter 37:       - Matrices and  monitors for the production of records  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product    - Other  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the  ex-works price of the product, and -where, within the above limit, the materials classified within heading No 8523 are only used up to a value of 5 % of the ex-works price of the product       (1) (2) (3)  ex 8525  Transmission apparatus for  radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus;  television cameras  Manufacture:    - in which the value of alle the materials used does not  exceed 40 % of the ex-works price of the product, -where the value of all the non-originating materials used does not exceed the value of the originating materials used, and -the value of all the transistors of heading No 8541 used does not exceed 3 %  of the ex-works price of the product  8526  Radar apparatus, radio navigational aid apparatus and radio remote control apparatus  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,  -where the value of all the non-originating materials used does not exceed the value of the originating materials used, and -the value of all the transistors of heading No 8541 used does not exceed 3 % of the ex-works price of the product  8527   Reception apparatus for radio-telephony, radio-telegraphy or radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock  Manufacture:    -in which the value of all the materials used does not  exceed 40 % of the ex-works price of the product, -where the value of all the non-originating materials used does not exceed the value of the originating materials used, and -the value of all the transistors of heading No 8541 used does not exceed 3 %  of the ex-works price of the product  8528  Television receivers (including video monitors and video projectors), whether or not combined, in the same housing, with radio-broadcast receivers or sound or video recording or reproducing apparatus   Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, -where the value of all the non-originating materials used does not exceed the value of the originating materials used, and -the value  of all the transistors of heading No 8541 used does not exceed 3 % of the ex-works price of the product  8529  Parts suitable for use solely or principally with the apparatus of heading Nos 8525 to 8528:       - Suitable for use solely or principally with  video-recording or reproducing apparatus  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product    - Other  Manufacutre:    -in which the value of all the materials used does not exceed 40 % of  the ex-works price of the product, -where the value of all the non-originating materials used does not exceed the value of the originating materials used, and -the value of all the transistors of heading No 8541 used does not exceed 3 % of the ex-works  price of the product       (1) (2) (3)  ex 8535and8536  Electrical apparatus for switching or protecting electrical circuits, or for making corrections to or in electrical circuits  Manufacture:    - in which the value of all the materials used does not  exceed 40 % of the ex-works price of the product, and -where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 5 % of the ex-works price of the product  8537  Boards, panels (including numerical  control panels), consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading No 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90,  other than switching apparatus of heading No 8517  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and -where, within the above limit, the materials classified within heading No 8538  are only used up to a value of 5 % of the ex-works price of the product  8542  Electronic integrated circuits and microassemblies  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and  -where, within the above limit, the materials classified within heading No 8541 or 8542, taken together, are only used up to a value of 5 % of the ex-works price of the product  8544  Insulated (including enamelled or anodized) wire, cable (including  co-axial cable and other insulated electric conductors, whether or not fitted with correctors;    optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with correctors  Manufacture in  which the value of all the materials used does not exceed 40 % of the ex-works price of the product  8545  Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind  used for electrical purposes  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product  8546  Electrical insulators of any material  Manufacture in which the value of all the materials used does  not exceed 40 % of the ex-works price of the product  8548  Electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works  price of the product  8601to8607  Railway or tramway locomotives, rolling-stock and parts thereof  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product  8608  Railway or tramway track  fixtures and fittings;    mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields;    parts of the foregoing  Manufacture:     -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the  ex-works price of the procuct       (1) (2) (3)  ex 8609  Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport  Manufacture in which the value of all the materials  used does not exceed 40 % of the ex-works price of the product  ex Chapter 87  Vehicles other than railway or tramway rolling-stock and parts and accessories thereof;    except for those falling within the following heading Nos or parts of heading Nos for  which the rules are set out below:    8709 to 8711, ex 8712, 8715 and 8716  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product  8709  Works trucks, self-propelled, not fitted with lifting or  handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods;    tractors of the type used on railway station platforms;    parts of the foregoing vehicles  Manufacture:    - in which the value of  all the materials used does not exceed 40 % of the ex-works price of the product and -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product   8710  Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and  -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product  8711  Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with  or without side-cars;    side-cars  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and -where the value of all the non-originating materials used does not exceed the value of the  originating materials used  ex 8712  Bicycles without ball bearings  Manufacture from materials not classified within heading No 8714  8715  Baby carriages and parts thereof  Manufacture:    -in which the value of all the materials used does not exceed 40  % of the ex-works price of the product, and -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product  8716  Trailers and semi-trailers;    other  vehicles, not mechanically propelled;    parts thereof  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and -where, within the above limit, the materials classified within the same  heading as the product are only used up to a value of 5 % of the ex-works price of the product  8803  Parts of goods of heading No 8801 or 8802  Manufacture in which the value of all the materials of heading No 8803 used does not exceed 5 % of the  ex-works price of the product       (1) (2) (3)  ex 8804  Parachutes (including dirigible parachutes) and rotochutes;    parts thereof and accessories thereto:       - Rotochutes  Manufacture from materials of any heading including other materials of heading  No 8804    - Other  Manufacture in which the value of all the materials of heading No 8804 used does not exceed 5 % of the ex-works price of the product  8805  Aircraft launching gear;    deck-arrestor or similar gear;    ground flying trainers;    parts of the  foregoing articles  Manufacture in which the value of all the materials of heading No 8805 used does not exceed 5 % of the ex-works price of the product  Chapter 89  Ships, boats and floating structures  Manufacture in which all the materials used are  classified within a heading other than that of the product.     However, hulls of heading No 8906 may not be used  ex Chapter 90  Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus;    parts  and accessories thereof;    except for those falling within the following heading Nos or parts of heading Nos for which the rules are set out below:    9001, 9002, 9004, ex 9005, ex 9006, 9007, 9011, ex 9014, 9015 to 9020 and 9024 to 9033  Manufacture:    - in  which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works  price of the product  9001  Optical fibres and optical fibre bundles;    optical fibre cables other than those of heading No 8544;    sheets and plates of polarizing material;    lenses (including contact lenses), prisms, mirrors and other optical elements, of  any material, unmounted other than such elements of glass not optically worked  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product  9002  Lenses, prisms, mirrors and other optical elements,  of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product   9004  Spectacles, goggles and the like, corrective, protective or other  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product  ex 9005  Binoculars, monoculars, other optical telescopes, and  mountings therefor, except for astronomical reflecting telescopes and mountings therefor  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, -where, within the above limit, the materials  classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and -where the value of all the non-originating materials used does not exceed the value of the originating materials used  ex  9006  Photographic (other than cinematographic) cameras;    photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex-works price  of the product, -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and -where the value of all the non-originating materials used does  not exceed the value of the originating materials used       (1) (2) (3)  ex 9007  Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus  Manufacture:    - in which the value of all the materials used  does not exceed 40 % of the ex-works price of the product, -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product, and -where the value of  all the non-originating materials used does not exceed the value of the originating materials used  9011  Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection  Manufacture:    -in which the value of  all the materials used does not exceed 40 % of the ex-works price of the product, -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product,  and -where the value of all the non-originating materials used does not exceed the value of the originating materials used  ex 9014  Other navigational instruments and appliances  Manufacture in which the value of all the materials used does not exceed  40 % of the ex-works price of the product  9015  Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses;    rangefinders  Manufacture in  which the value of all the materials used does not exceed 40 % of the ex-works price of the product  9016  Balances of a sensitivity of 5 cg or better, with or without weights  Manufacture in which the value of all the materials used does not exceed 40  % of the ex-works price of the product  9017  Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators);    instruments for measuring length, for use  in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product  ex 9018   Dentists' chairs incorporating dental appliances or dentists' spittoons  Manufacture from materials of any heading, including other materials of heading No 9018  9024  Machines and appliances for testing the hardness, strength, compressibility,  elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product  9025  Hydrometers and  similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works  price of the product       (1) (2) (3)  ex 9026  Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding  instruments and apparatus of heading No 9014, 9015, 9028 or 9032  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product  9027  Instruments and apparatus for physical or chemical analysis (for  example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus);    instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like;    instruments and apparatus for measuring or checking  quantities of heat, sound or light (including exposure meters);    microtomes  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product  9028  Gas, liquid or electricity supply or production meters,  including calibrating meters therefor:       - Parts and accessories  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product    -Other  Manufacture:    -in which the value of all the materials used  does not exceed 40 % of the ex-works price of the product, and -where the value of all the non-originating materials used does not exceed the value of the originating materials used  9029  Revolution counters, production counters, taximeters,  milometers, pedometers and the like;    speed indicators and tachometers, other than those of heading No 9014 or 9015;    stroboscopes  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product  9030   Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading No 9028, instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other  ionizing radiations  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product  9031  Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this  chapter;    profile projectors  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product  9032  Automatic regulating or controlling instruments and apparatus  Manufacture in which the value of all  the materials used does not exceed 40 % of the ex-works price of the product  9033  Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90  Manufacture in which the  value of all the materials used does not exceed 40 % of the ex-works price of the product  ex Chapter 91  Clocks and watches and parts thereof;    except for those falling within the following heading Nos for which the rules are set out below:    9105, 9109  to 9113  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product       (1) (2) (3)  ex 9105  Other clocks  Manufacture:    - in which the value of all the materials used does not exceed 40 % of the  ex-works price of the product, and -where the value of all the non-originating materials used does not exceed the value of the originating materials used  9109  Clock movements, complete and assembled  Manufacture:    -in which the value of all the  materials used does not exceed 40 % of the ex-works price of the product, and -where the value of all the non-originating materials used does not exceed the value of the originating materials used  9110  Complete watch or clock movements, unassembled or  partly assembled (movement sets);    incomplete watch or clock movements, assembled;    rough watch or clock movements  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and -where, within  the above limit, the materials classified within heading No 9114 are only used up to a value of 5 % of the ex-works price of the product  9111  Watch cases and parts thereof  Manufacture -in which the value of all the materials used does not exceed 40 %  of the ex-works price of the product -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex-works price of the product  9112  Clock cases and cases of a similar type  for other goods of this chapter, and parts thereof  Manufacture -in which the value of all the materials used does not exceed 40 % of the ex-works price of the product -where, within the above limit, the materials classified within the same heading as  the product are only used up to a value of 5 % of the ex-works price of the product  9113  Watch straps, watch bands and watch bracelets, and parts thereof:       -Of base metal, whether or not plated, or of clad precious metal  Manufacture in which the  value of all the materials used does not exceed 40 % of the ex-works price of the product    -Other  Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product  Chapter 92  Musical instruments;     parts and accessories of such articles  Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product  Chapter 93  Arms and ammunitions;    parts and accessories thereof  Manufacture in which the value  of all the materials used does not exceed 50 % of the ex-works price of the product       (1) (2) (3)  ex 9401andex9403  Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m² or less  Manufacture in which all the materials  used are classified within a heading other than that of the product or Manufacture from cotton cloth already made up in a form ready for use of heading No 9401 or 9403, provided:    - its value does not exceed 25 % of the product, and -all the other  materials used are already originating and are classified within a heading other than heading No 9401 or 9403  9405  Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included;    illuminated  signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included  Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the  product  9406  Prefabricated buildings  Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product  9503  Other toys;    reduced-size (´scale') models and similar recreational models, working or not;     puzzles of all kinds  Manufacture in which:    -all the materials used are classified within a heading other than that of the product, and -the value of all the materials used does not exceed 50 % of the ex-works price of the product  ex 9506  Finished  golf club heads  Manufacture from roughly shaped blocks  9507  Fishing rods, fish-hooks and other line fishing tackle;    fish landing nets, butterfly nets and similar nets;    decoy ´birds' (other than those of heading No 9208 or 9705) and similar hunting or  shooting requisites  Manufacture in which all the materials used are classified within a heading other than that of the product.     However, materials classified within the same heading may be used provided their value does not exceed 5 % of the ex-works  price of the product  ex9601andex9602  Articles of animal, vegetable or mineral carving materials  Manufacture from ´worked' carving materials of the same heading  ex 9603  Brooms and brushes, (except for besoms and the like and brushes made from marten  or squirrel hair), hand-oparated mechanical floor sveepers, not motorized, paint pade and rollers, sqeegees and mops  Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product  9605  Travel sets  for personal toilet, sewing or shoe or clothes cleaning  Each item in the set must satisfy the rule which would apply to it if it were not included in the set.     However, non-originating articles may be incorporated, provided their total value does not  exceed 15 % of the ex-works price of the set  9606  Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles;    button blanks  Manufacture in which:    - all the materials used are classified within a heading  other than that of the product, and -the value of all the materials used does not exceed 50 % of the ex-works price of the product       (1) (2) (3)  ex 9608  Ball point pens;    felt tipped and other porous-tipped pens and markers;    fountain pens,  stylograph pens and other pens;    duplicating stylos;    propelling or sliding pencils;    pen-holders, pencil-holders and similar holders;    parts (including caps and clips) of the foregoing articles, other than those of heading No 9609  Manufacture in which all  the materials used are classified within a heading other than that of the product.     However, nibs or nib points may be used and the other materials classified within the same heading may also be used provided their value does not exceed 5 % of the  ex-works price of the product  9612  Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges;    ink-pads, whether or not inked, with or without boxes  Manufacture in which - all the  materials used are classified within a heading other than that of the product, and -the value of all the materials used does not exceed 50 % of the ex-works price of the product  ex 9614  Smoking pipes or pipe bowls  Manufacture from roughly shaped  blocks    (1) Note 3 to Chapter 32 says that these preparations are these of a kind used for colouring any material or used as ingredients in the manufacturing of colouring preparations, provided they are not classified within another heading in  Chapter 32. (2)A ´group' is regarded as any part of the heading separated from the rest by a semicolon.     (3) In the case of products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to  3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.     (4) Until 31 March 1990, assembled suzluid, grey Siberian squirrel and hamster skins of heading No 4302 may be used.     (5) For  special conditions relating to products made of a mixture of textile materials, see introductory note 6. (6) For special conditions relating to products made of a mixture of textile materials, see introductory note 6. (7) For special conditions relating  to products made of a mixture of textile materials, see introductory note 6. (8) For special conditions relating to products made of a mixture of textile materials, see introductory note 6. (9) For special conditions relating to products made of a  mixture of textile materials, see introductory note 6.  (10) For special conditions relating to products made of a mixture of textile materials, see introductory note 6. (11)See introductory note 7 for the treatment of textile trimmings and accessories.      (12) For filter masks, manufacture from undrawn polyester staple fibres is permitted.     This special provision shall apply until 31 March 1988. (13)See introductory note 7 for the treatment of textile trimmings and accessories.