Council Regulation (EEC) No 2229/91 of 17 June 1991 on the application of Decision No 1/91 of the EEC-Israel Cooperation Council amending, as a consequence of the introduction of the harmonized system, the Protocol concerning the definition of the concept of 'originating products' and methods of administrative cooperation
Date: 1991-06-17
Institutions: Council of the European Union
Subjects: EU relations, Israel, administrative cooperation, approximation of laws, economic cooperation, originating product













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31991R2229

Council Regulation (EEC) No 2229/91 of 17 June 1991 on the application of Decision No 1/91 of the EEC-Israel Cooperation Council amending, as a consequence of the introduction of the harmonized system, the Protocol concerning the definition of the concept of 'originating products' and methods of administrative cooperation  


Official Journal L 211 , 31/07/1991 P. 0001 - 0001 Finnish special edition: Chapter 2 Volume 8 P. 0032  Swedish special edition: Chapter 2 Volume 8 P. 0032  





COUNCIL REGULATION (EEC) No 2229/91   of 17 June 1991  on the application of Decision No 1/91 of the EEC-Israel Cooperation Council amending, as a consequence of the introduction of the harmonized system, the Protocol concerning the definition  of the concept of 'originating products' and methods of administrative cooperationTHE COUNCIL OF THE EUROPEAN COMMUNITIES,   Having regard to the Treaty establishing the European Economic Community, and in particular Article 113 thereof,   Having regard to the proposal from the Commission,   Whereas the Cooperation Agreement between the European Economic Community and the State of Israel (1) was signed on 11 May 1975;   Whereas, by virtue of Article 25 of Protocol concerning the definition of the concept of 'originating products' and methods of administrative cooperation, which forms an integral part of the above Agreement, the EEC-Israel Cooperation Council has  adopted Decision No 1/91 amending the said Protocol;   Whereas it is necessary to apply this Decision in the Community,   HAS ADOPTED THIS REGULATION: Article 1   Decision No 1/91 of the EEC-Israel Cooperation Council shall apply in the Community.   The text of the Decision is attached to this Regulation.  Article 2   This Regulation shall enter into force on the day following its publication in the Official Journal of the European Communities.   It shall apply from 1 January 1992.   This Regulation shall be binding in its entirety and directly applicable in all Member States.   Done at Luxembourg, 17 June 1991.   For the Council  The President  J. F. POOS     (1) OJ No L 136, 28. 5. 1975, p. 2.   DECISION No 1/91 OF THE EEC-ISRAEL COOPERATION COUNCIL  of 12 June 1991  amending, as a consequence of the introduction of the harmonized system, the Protocol concerning the definition of the concept of 'originating products' and methods of  administrative cooperation   THE COOPERATION COUNCIL,   Having regard to the Agreement between the European Economic Community and the State of Israel, signed on 11 May 1975,   Having regard to the Protocol concerning the definition of the concept of 'originating products' and methods of administrative cooperation, and in particular Article 25 thereof,   Whereas the origin rules contained in Protocol are based on the use of the Customs Cooperation Council Nomenclature; whereas the Customs Cooperation Council approved the International Convention on the Harmonized Commodity Description and Coding System  (hereinafter referred to as the 'harmonized system') on 14 June 1983; whereas, since 1 January 1988, the harmonized system has replaced the previous nomenclature for the purposes of international trade; whereas it is therefore necessary to adapt the  rules of origin contained in the said Protocol so that they are based on the use of the harmonized system;   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 it should be interpreted,   HAS DECIDED AS FOLLOWS: Article 1   In the last subparagraph of Article 1 of the Protocol, the words 'in List C in Annex IV' shall be replaced by 'in Annex II'.  Article 2   Article 3 of the Protocol shall be replaced by the following:    'Article 3 1.  The expressions "Chapters" and "headings"  used in this Protocol 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"  or "HS").  The expression "classified" shall refer to the classification of a product or material under a particular heading.   2.  For the purposes of Article 1, non-originating materials are considered to be sufficiently worked or processed when the product obtained is classified in a heading which is different from those in which all the non-originating materials used in its  manufacture are classified, subject to the provisions of paragraphs 3 and 4.   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 purpose of implementing Article 1, the following shall always be considered as insufficient working or processing to confer the status of originating product, whether or not there is a change of heading:  (a) operations to ensure the preservation of merchandise 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 packaging 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 packaging operations;  (d)affixing 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 Protocol to enable them to be considered as originating;   (f)simple assembly of parts of articles to constitute a complete article;  (g)a combination of two or more operations specified in subparagraphs (a) to (f);  (h)slaughter of animals.'  Article 3   Article 4 of Protocol shall be replaced by the following:    '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, this paragraph 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 4   Article 6 of Protocol is hereby amended as follows:   1. in paragraph 2, the expression 'Article 3 (3)' shall be replaced by 'Article 3 (4)', and the words 'Brussels nomenclature' by 'harmonized system';   2.the following paragraph shall be added:  '4.  Sets within the meaning of 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 ex-works price of the set.'.  Article 5   1.  Annexes I, II and III to this Decision shall replace Annexes I, II, III and IV to the Protocol.   2.  Annexes V and VI shall be renumbered IV and V.  Article 6   1.  Products which were exported before 1 January 1992, accompanied by a Movement Certificate EUR 1 or Form EUR 2, shall be considered as originating under the rules in force on 1 January 1992.   2.  Movement Certificates EUR 1 or Forms EUR 2 issued or made out before 1 January 1992 under the rules in force before that date shall be accepted up to and including 31 May 1992 according to the rules in force when they were issued.   3.  Articles 19 and 20 of the Protocol shall apply in the case of goods exported before 1 January 1992 and retrospective or duplicate Movement Certificates may be issued under the rules in force before that date.  Article 7   Decision 1/78 shall be replaced by this Decision.  Article 8   This Decision shall apply from 1 January 1992.   Done at Brussels, 12 June 1991.   For the Cooperation Council  The President  A PRIMOR       Joint Declaration concerning the review of the changes to the origin rules as a result of the introduction of the harmonized system   Where, following the amendments made to the nomenclature, the new rules introduced by Decision No 1/91  alter the substance of any rule existing prior to Decision No 1/91, and it appears that such alteration results in a situation prejudicial to the interest of the sectors concerned, then, if one of the contracting parties so requests in the period up to  and including 31 December 1994, an examination shall be made as a matter of urgency by the Cooperation Council, of the need to restore the substance of the rule concerned as it was before Decision No 1/91.   In any case, the Cooperation Council shall decide to restore, or not to restore, the substance of the rule concerned within a period of three months of the request being made to it by either of the parties to the Agreement.   If the substance of the rule concerned is restored, then the parties to the Agreement shall also provide the legal framework necessary to guarantee that any customs duties improperly levied on the products concerned imported after 1 January 1992 can be  reimbursed.    ANNEX I   EXPLANATORY NOTES   Note 1: Articles 1 and 2  The terms 'the Community' and 'Israel' shall also cover the territorial waters of the Member States of the Community and of Israel respectively.  Vessels operating on the high seas, including factory ships, on which fish caught are worked or processed, shall be considered as part of the territory of the State to which they belong provided that they satisfy the conditions set out in Explanatory  Note 4.   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 Community or Israel.  If originating products exported from the Community or Israel to another country are returned, they must be considered as non-originating unless it can be demonstrated to the satisfaction of the customs 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 Community or in Israel it shall not be necessary to establish whether the power and fuel, plant and equipment, and machines and tools used to obtain such goods originate in third countries or not.   Note 4 - Article 2 (f)  The terms 'their vessels' shall apply only to vessels:  - which are registered or recorded in a Member State or in Israel,  -which sail under the flag of a Member State or of Israel,  -at least 50 % of which are owned by nationals of the Member States and of Israel or by a company which has its head office in a Member State or in Israel, of which the manager, managers, chairman of the board, and the majority of the members of such  board are nationals of the Member States or of Israel and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to the Member States or to Israel or to public bodies or nationals of the Member States  or of Israel,  -of which the captain and officers are all nationals of the Member States or of Israel,  -of which at least 75 % of the crew are nationals of the Member States or of Israel.   Note 5 - 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 in a single heading, the whole constitutes the unit of qualification,  -when a consignment consists of a number of identical products classified under the same heading of the harmonized system, each products 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 6 - Article 3 (1)  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 (1).   Note 7 - Article 4  'Ex-works price' shall mean 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 laid down in the Convention concerning the valuation of goods for customs purposes signed in Brussels on 15 December 1950.   ANNEX II   List of products referred to in Article 1 which are temporarily excluded from the scope of this Protocol      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  2709 to 2715  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 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 applies only to the part of that heading or  chapter as described in column 2.   1.2.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 in headings of the chapter or in any of the headings grouped together in column 1.   1.3.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 3.5 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 (1) 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 in 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 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 is satisfied, a product does not have origin if the processing carried out, taken as a whole, is insufficient within the meaning of Article 3 (4).   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 zigzag 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 cannot normally be made from yarn.  In such cases, the starting material would normally be at the stage before yarn - that is the fibre stage.  See also Note 7.3 in relation to textiles.   4.4.If 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 materials not classified in 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 in those headings in the list to which a reference is made in this Introductory Note, the conditions set out in column 3 of the list shall not be applied to any basic textile materials used in their  manufacture which, taken together, represent 10 % or less of the total weight of all the basic 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, irrespective of their share of the product.  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 and synthetic staple fibres is a mixed yarn. Therefore, non-originating materials that do not satisfy the origin rules 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 and synthetic yarn of staple fibres is a mixed fabric. Therefore, either non-originating synthetic yarn or woollen yarn or a combination thereof that does not satisfy the origin  rules 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 and cotton fabric is only a mixed product if the cotton fabric is itself a mixed fabric being made from two or more different basic textile materials or if the cotton yarns  used are themselves mixtures.  -For example, if the tufted textile fabric concerned had been made from cotton yarn and synthetic fabric, then, obviously, two separate basic textile materials would have been used.   -For example, a carpet with tufts made both from artificial yarns and tufts made from 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 used 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 textile materials in the carpet. Thus, the jute backing, the artificial yarns and/or the cotton yarns could be  imported at that 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 tolerance 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 an adhesive between two films of  plastic film, this tolerance 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 in 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 cannot 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)   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 carcases of headings 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   0302 to 0305    Fish, other than live fish    Manufacture in which all the materials of Chapter 3 used must already be originating       (1) (2) (3) 0402,  0404 to 0406   Dairy products   Manufacture from materials of any heading except milk or cream of heading No 0401 or 0402   0403   Buttermilk, curdled milk and cream, yogurt, 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 matterManufacture from materials of any heading except birds' eggs ofheading 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   0710 to 0713   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   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 provisionally 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; whest 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; natural 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 exworks 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 mammals, whether or not refined, but not chemically modified:      -Solid fractions of fish oils and fats and oils of marine mammals   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   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   ex1507 to 1515   Fixed vegetable oils and their fractions, whether or not refined, but not chemically modified:      -Solid fractions, except for that of Jojoba oil   Manufacture from other materials of heading Nos 1507 to 1515    ex 1507 to 1515 (cont'd)   -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 similar 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 invertebrates 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   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   1704   Sugar confectionery (including white chocolate), not containing cocos   Manufacture in which all the materials used are classified in 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 in 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 in 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 than 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 in 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   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    2004 and 2005   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 in 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 in 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 in 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 in 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    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 in 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   2205  ex 2207,  ex 2208 and ex 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, must 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, merely 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, merely 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 in 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 ofthe product   ex 2524   Natural asbestos fibresManufacture from asbestos concentrate   ex 2525   Mica powder   Grinding of mica or mica waste   ex 2530   Earth colours, calcined or powdered   Calcination or grinding of earth colours   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   These are Annex II products   2709 to 2715   Mineral oils and products of their distillation; bituminous substances; mineral waxes   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 % of 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   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     (1)  (2)  (3)   ex 2932 (cont'd)   - 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 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 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 blood 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 constituents 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)    3003 and 3004   Medicaments (excluding goods of heading No 3002, 3005 or 3006)   Manufacture in which:   - all the materials used are classified within a heading other than that 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  - the value of all the materials used does not exceed 50 % of the ex-works price of the product    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 3202 and 3204 provided the value of any materials classified in 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; terpenic by-products of the deterpenation of  essential oils; aqueous distillates and aqueous solutions of essential oils   Manufacture from materials of any heading, including materials of a different 'group' (2) within this heading. However, materials of the same group may be used, provided their 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   ex 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. 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   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)    3701   Photographic plates and film in the flat, sensitized, unexposed, of any material other than 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 in 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 38Miscellaneous 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 graphite in suspension in oil and semicolloidal graphite; 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 from materials of any heading. However, the value of the materials of heading No 3403 used must 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 gums   Manufacture from resin acids   ex 3807   Wood pitch (wood tar pitch)   Distillation of wood tar   3808 to 3814 3818 to 3820 3822 and   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   3823   -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)   3808 to 3814 3818 to 3820 3822 and 3823 (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   3901 to 3915   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 (1)     - 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 (1)   3916 to 3921   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 (1)-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 (1)   3922 to 3926   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 No 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   4104 to 4107   Leather, without hair or wool other than leather of heading No 4108 or 4109   Retanning of pre-tanned leather or Manufacture in which all the materials used are classified in 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 dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins     - Other   Manufacture from non-assembled, tanned or dressed furskins (1)   4303   Articles of apparel, clothing accessories and other articles of furskin   Manufacture from non-assembled, tanned or dressed furskins, of heading No 4302 (1)   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-jointing     - Beadings and mouldings   Beading or moulding   ex4410 to ex4413   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 drawn wood of heading No 4409       (1)  (2)  (3)   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 or 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, and  -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 cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed   Carding or combing of silk waste   5501 to 5507   Man-made staple fibres   Manufacture from chemical materials or textile pulp  exChapter 50 to Chapter 55   Yarn, monofilament and thread   Manufacture from (1):   - 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 50 to Chapter 55   Woven fabrics:   - Incorporating rubber thread   Manufacture from single yarn (1)     - Other   Manufacture from (1):   - 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 (1):   - 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 (1):   - 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 (1):   - natural fibres,   - man-made staple fibres made from casein, 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 thread or cord, not textile covered  (1)  (2)  (3)   5604 (cont'd)   - Other   Manufacture from (1):   - 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 (1):   -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 (1):   -natural fibres,   -man-made staple fibres not carded or combed or otherwise processed for spinning,   -chemical materials or textile pulp, or  -paper-making materials   Chapter 57   Carpets and other textile floor coverings:      - Of needleloom felt   Manufacture from (1):   -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 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     - Of other felt   Manufacture from (1):   -natural fibres not carded or combed or otherwise processed for spinning, or  -chemical materials or textile pulp     -Other   Manufacture from (1):   -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 (1)     - Other   Manufacture from (1):   -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 yarn5902   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 from yarn (1)   5905   Textile wall coverings:      -Impregnated, coated, covered or laminated with rubber, plastics or other materials   Manufacture from yarn  (1)   (2)  (3)   5905 (cont'd)   - Other   Manufacture from (1):   - 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 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   5906   Rubberized textile fabrics, other than those of heading No 5902:      -Knitted or crocheted fabrics   Manufacture from (1):   -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   5909 to 5911   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 (1):   -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 (1):   - natural fibres,   - man-made staple fibres not carded or combed or otherwise processed for spinning, or  -chemical materials or textile pulp     (1)  (2)  (3)    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 (1)     - Other   Manufacture from (2):   -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 (1)   ex6202 ex6204 ex6206 ex6209 and ex6217   Women's, girls' and babies' clothing and 'other made-up clothing accessories', embroidered   Manufacture from yarn (1)  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 (1)   ex6210 ex6216 and ex6217   Fire-resistant equipment of fabric covered with foil of aluminized polyester   Manufacture from yarn (1)  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 (1)   6213 and 6214   Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:      -Embroidered   Manufacture from unbleached single yarn (1) (2)  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 (1)     - Other   Manufacture from unbleached single yarn (1) (2)   6301 to 6304   Blankets, travelling rugs, bed linen etc.; curtains, etc.; other furnishing articles:      - Of felt, of non-wovens   Manufacture from (2):   - natural fibres, or  - chemical materials or textile pulp     - Other:   - Embroidered   Manufacture from unbleached single yarn (2)  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 (2)  (1)  (2)  (3)    ex 6305   Sacks and bags, of a kind used for the packing of goods   Manufacture from (1):   - 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 (1):   -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 (2)   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   6401 to 6405   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 (3)   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-nets of any material, whether or not lined or trimmed   Manufacture from yarn or textile fibres (3)   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   ex6812   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   ex6814   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)   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   (1)  (2)  (3)    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  and  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 7102 ex7103 and ex7104   Worked precious or semi-precious stones (natural, synthetic or reconstructed)   Manufacture from unworked precious or semi-precious stones   7106 7108 and 7110   Precious metals:   -Unwrought   Manufacture from materials not classified in 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   ex 7107 ex7109 and ex7111   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   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    (1)   (2)  (3)   7207   Semi-finished products of iron or non-alloy steel   Manufacture from materials of heading No 7201, 7202, 7203, 7204 or 7205   7208 to 7216   Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steelManufacture 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   ex7218 7219 to 7222   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   ex7224 7225 to 7227   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   7304 7305 and 7306   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 frameworks, doors and windows and their 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   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    (1)   (2)  (3)    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   7801   Unwrought lead:      - Refined lead   Manufacture from 'bullion' or 'work' lead     - Other   Manufacture in which all the materials used are classified in a heading other than that of the product. However, waste and scrap of heading No 7802 may not be used    (1)   (2)  (3)   ex Chapter 79   Zinc and articles thereof, 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 in 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 in 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 in 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 in 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 in 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 in 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 screwdriving), including dies for drawing or  extruding metal, and rock-drilling or earth-boring tools   Manufacture in which:   -all the materials used are classified in 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 in 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 in 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 in 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 in 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 in 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   exChapter 84   Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for those falling within the following headings or parts of headings 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 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   8403 and ex8404   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 in a heading other than heading No 8403 or 8404. However, materials which are classified in 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 seperately regulated   Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product    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, and  -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   8425 to 8428   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 in 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, temping 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     - 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    8430   Other moving, grading, levelling, scraping, excavating, temping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snowblowers   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 value of 5 % of the ex-works price of the product   ex8431   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   8444 to 8447   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   ex8448   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 machine 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   8456 to 8466   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    8469 to 8472   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 productexChapter 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 headings or parts of  headings 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   ex8518   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,   -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    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 masters for the production of records, but excluding products of Chapter 37:      -Matrices and masters 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    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 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   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   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    8535 and 8536   Electrical apparatus for switching or protecting electrical circuits, or for making connections 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 connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled  with electric conductors or fitted with connectors   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   8601 to 8607   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 product    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   exChapter 87   Vehicles other than railway or tramway rolling-stock and parts and accessories thereof; except for those falling within the following headings or parts of headings 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, motorized, 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   ex8712   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   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   exChapter 90   Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for those falling within the following headings or parts of headings 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   9004Spectacles, 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   ex9005   Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting 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    ex9006   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   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   ex9014   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   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 priceof 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   9029Revolution counters, production counters, taximeters, mileometers, 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  exChapter 91   Clocks and watches and parts thereof; except for those falling within the following headings 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   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, 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   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, 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   9113   Watch straps, watch bands and watch bracelets, and parts thereof:       -Of base metal, whether or not plated, or clad with 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   ex9401 and ex9403   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 ex-works price 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  -provided 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   ex9601 and ex9602   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-operated mechanical floor sweepers, not motorized, paint pads and rollers, squeegees 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   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 those 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.(1) 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.(1) Until 31 March 1990, assembled suzluki, grey Siberian squirrel and hamster skins of heading No 4302 may be used. (1) For special  conditions relating to products made of a mixture of textile materials, see Introductory Note 6. (1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.(1) For special conditions relating to  products made of a mixture of textile materials, see Introductory Note 6. (1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.(1) For special conditions relating to products made of a mixture  of textile materials, see Introductory Note 6.   (1) See Introductory Note 7 for the treatment of textile trimmings and accessories.   (2)For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.(1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.   (2) For filter masks, manufacture from undrawn polyester staple fibres is permitted. This special provision shall apply until 31 March 1988.   (3)See Introductory Note 7 for the treatment of textile trimmings and accessories.