text:
below:
 –
 Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content
 Manufacture in which:
 —
 the value of all the materials used does not exceed 50 % of the ex-works price of the product, and
 —
 within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5)
 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
 –
 Other
 Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5)
 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
 ex39 07
 –
 Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS)
 Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product (5)
 –
 Polyester
 Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product and/or manufacture from polycarbonate of tetrabromo-(bisphenol A)
 3912
 Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms
 Manufacture in which the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product
 3916 to 3921
 Semi-manufactures and articles of plastics; except for headings ex39 16, ex39 17, ex39 20 and ex39 21, for which the rules are set out below:
 –
 Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked
 Manufacture in which the value of all the materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
 –
 Other:
 – –
 Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content
 Manufacture in which:
 —
 the value of all the materials used does not exceed 50 % of the ex-works price of the product, and
 —
 within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5)
 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
 – –
 Other
 Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product


text:
(5)
 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
 ex39 16 and ex39 17
 Profile shapes and tubes
 Manufacture in which:
 —
 the value of all the materials used does not exceed 50 % of the ex-works price of the product, and
 —
 within the above limit, the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
 ex39 20
 –
 Ionomer sheet or film
 Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium
 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
 –
 Sheets of regenerated cellulose, polyamides or polyethylene
 Manufacture in which the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product
 ex39 21
 Foils of plastic, metallised
 Manufacture from highly-transparent polyester-foils with a thickness of less than 23 micron (6)
 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
 3922 to 3926
 Articles of plastics
 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 ex Chapter 40
 Rubber and articles thereof; except for:
 Manufacture from materials of any heading, except that of the product
 ex40 01
 Laminated slabs of crepe rubber for shoes
 Lamination of sheets of natural rubber
 4005
 Compounded rubber, unvulcanised, 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, tyre treads and tyre flaps, of rubber:
 –
 Retreaded pneumatic, solid or cushion tyres, of rubber
 Retreading of used tyres
 –
 Other
 Manufacture from materials of any heading, except those of headings 4011 and 4012
 ex40 17
 Articles of hard rubber
 Manufacture from hard rubber
 ex Chapter 41
 Raw hides and skins (other than furskins) and leather; except for:
 Manufacture from materials of any heading, except that of the product
 ex41 02
 Raw skins of sheep or lambs, without wool on
 Removal of wool from sheep or lamb skins, with wool on
 4104 to 4106
 Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared
 Retanning of tanned leather
 Or
 Manufacture from materials of any heading, except that of the product
 4107, 4112 and 4113
 Leather further prepared after tanning or crusting, including parchment-dressed leather, without wool or

type: contracts

jurisdiction: EU


text:
hair on, whether or not split, other than leather of heading 4114
 Manufacture from materials of any heading, except headings 4104 to 4113
 ex41 14
 Patent leather and patent laminated leather; metallised leather
 Manufacture from materials of headings 4104 to 4106, 4107, 4112 or 4113, provided that their total value does not exceed 50 % of the ex-works price of the product
 Chapter 42
 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)
 Manufacture from materials of any heading, except that of the product
 ex Chapter 43
 Furskins and artificial fur; manufactures thereof; except for:
 Manufacture from materials of any heading, except that of the product
 ex43 02
 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
 4303
 Articles of apparel, clothing accessories and other articles of furskin
 Manufacture from non-assembled tanned or dressed furskins of heading 4302
 ex Chapter 44
 Wood and articles of wood; wood charcoal; except for:
 Manufacture from materials of any heading, except that of the product
 ex44 03
 Wood roughly squared
 Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down
 ex44 07
 Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or end-jointed
 Planing, sanding or end-jointing
 ex44 08
 Sheets for veneering (including those obtained by slicing laminated wood) and 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 end-jointed
 Splicing, planing, sanding or end-jointing
 ex44 09
 Wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed:
 –
 Sanded or end-jointed
 Sanding or end-jointing
 –
 Beadings and mouldings
 Beading or moulding
 ex44 10 to ex44 13
 Beadings and mouldings, including moulded skirting and other moulded boards
 Beading or moulding
 ex44 15
 Packing cases, boxes, crates, drums and similar packings, of wood
 Manufacture from boards not cut to size
 ex44 16
 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
 ex44 18
 –
 Builders' joinery and carpentry of wood
 Manufacture from materials of any heading, except that of the product. However, cellular wood panels, shingles and shakes may be used
 –
 Beadings and mouldings
 Beading or moulding
 ex44 21
 Match splints; wooden pegs or pins for footwear
 Manufacture from wood of any heading, except drawn wood of heading 4409
 ex Chapter 45
 Cork and articles of cork; except for:
 Manufacture from materials of any heading, except that of the product
 4503
 Articles of natural cork
 Manufacture from cork of heading 4501
 Chapter 46
 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
 Manufacture from


text:
materials of any heading, except that of the product
 Chapter 47
 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
 Manufacture from materials of any heading, except that of the product
 ex Chapter 48
 Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for:
 Manufacture from materials of any heading, except that of the product
 ex48 11
 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 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:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 ex48 18
 Toilet paper
 Manufacture from paper-making materials of Chapter 47
 ex48 19
 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 ex48 20
 Letter pads
 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 ex48 23
 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape
 Manufacture from paper-making materials of Chapter 47
 ex Chapter 49
 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for:
 Manufacture from materials of any heading, except that of the product
 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 of any heading, except those of headings 4909 and 4911
 4910
 Calendars of any kind, printed, including calendar blocks:
 –
 Calendars of the ‘perpetual’ type or with replaceable blocks mounted on bases other than paper or paperboard
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 –
 Other
 Manufacture from materials of any heading, except those of headings 4909 and 4911
 ex Chapter 50
 Silk; except for:
 Manufacture from materials of any heading, except that of the product
 ex50 03
 Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed
 Carding or combing of silk waste
 5004 to ex50 06
 Silk yarn and yarn spun from silk waste
 Manufacture from (7):


text:
—
 raw silk or silk waste, carded or combed or otherwise prepared for spinning,
 —
 other natural fibres, not carded or combed or otherwise prepared for spinning,
 —
 chemical materials or textile pulp, or
 —
 paper-making materials
 5007
 Woven fabrics of silk or of silk waste:
 –
 Incorporating rubber thread
 Manufacture from single yarn (7)
 –
 Other
 Manufacture from (7):
 —
 coir yarn,
 —
 natural fibres,
 —
 man-made staple fibres, not carded or combed or otherwise prepared for spinning,
 —
 chemical materials or textile pulp, or
 —
 paper
 or
 Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 ex Chapter 51
 Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:
 Manufacture from materials of any heading, except that of the product
 5106 to 5110
 Yarn of wool, of fine or coarse animal hair or of horsehair
 Manufacture from (7):
 —
 raw silk or silk waste, carded or combed or otherwise prepared for spinning,
 —
 natural fibres, not carded or combed or otherwise prepared for spinning,
 —
 chemical materials or textile pulp, or
 —
 paper-making materials
 5111 to 5113
 Woven fabrics of wool, of fine or coarse animal hair or of horsehair:
 –
 Incorporating rubber thread
 Manufacture from single yarn (7)
 –
 Other
 Manufacture from (7):
 —
 coir yarn,
 —
 natural fibres,
 —
 man-made staple fibres, not carded or combed or otherwise prepared for spinning,
 —
 chemical materials or textile pulp, or
 —
 paper
 or
 Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 ex Chapter 52
 Cotton; except for:
 Manufacture from materials of any heading, except that of the product
 5204 to 5207
 Yarn and thread of cotton
 Manufacture from (7):
 —
 raw silk or silk waste, carded or combed or otherwise prepared for spinning,
 —
 natural fibres, not carded or combed or otherwise prepared for spinning,
 —
 chemical materials or textile pulp, or
 —
 paper-making materials
 5208 to 5212
 Woven fabrics of cotton:
 –
 Incorporating rubber thread
 Manufacture from single yarn (7)
 –
 Other
 Manufacture from (7):
 —
 coir yarn,
 —
 natural fibres,
 —
 man-made staple fibres, not carded or combed or otherwise prepared for spinning,
 —
 chemical materials or textile pulp, or
 —
 paper
 or
 Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 ex Chapter 53
 Other vegetable textile fibres;


text:
paper yarn and woven fabrics of paper yarn; except for:
 Manufacture from materials of any heading, except that of the product
 5306 to 5308
 Yarn of other vegetable textile fibres; paper yarn
 Manufacture from (7):
 —
 raw silk or silk waste, carded or combed or otherwise prepared for spinning,
 —
 natural fibres, not carded or combed or otherwise prepared for spinning,
 —
 chemical materials or textile pulp, or
 —
 paper-making materials
 5309 to 5311
 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:
 –
 Incorporating rubber thread
 Manufacture from single yarn (7)
 –
 Other
 Manufacture from (7):
 —
 coir yarn,
 —
 jute yarn,
 —
 natural fibres,
 —
 man-made staple fibres, not carded or combed or otherwise prepared for spinning,
 —
 chemical materials or textile pulp, or
 —
 paper
 or
 Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 5401 to 5406
 Yarn, monofilament and thread of man-made filaments
 Manufacture from (7):
 —
 raw silk or silk waste, carded or combed or otherwise prepared for spinning,
 —
 natural fibres, not carded or combed or otherwise prepared for spinning,
 —
 chemical materials or textile pulp, or
 —
 paper-making materials
 5407 and 5408
 Woven fabrics of man-made filament yarn:
 –
 Incorporating rubber thread
 Manufacture from single yarn (7)
 –
 Other
 Manufacture from (7):
 —
 coir yarn,
 —
 natural fibres,
 —
 man-made staple fibres, not carded or combed or otherwise prepared for spinning,
 —
 chemical materials or textile pulp, or
 —
 paper
 or
 Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 5501 to 5507
 Man-made staple fibres
 Manufacture from chemical materials or textile pulp
 5508 to 5511
 Yarn and sewing thread of man-made staple fibres
 Manufacture from (7):
 —
 raw silk or silk waste, carded or combed or otherwise prepared for spinning,
 —
 natural fibres, not carded or combed or otherwise prepared for spinning,
 —
 chemical materials or textile pulp, or
 —
 paper-making materials
 5512 to 5516
 Woven fabrics of man-made staple fibres:
 –
 Incorporating rubber thread
 Manufacture from single yarn (7)
 –
 Other
 Manufacture from (7):
 —
 coir yarn,
 —
 natural fibres,
 —
 man-made staple fibres, not carded or combed or otherwise prepared for spinning,
 —
 chemical materials or textile pulp, or
 —
 paper
 or
 Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 ex Chapter


text:
56
 Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:
 Manufacture from (7):
 —
 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 (7):
 —
 natural fibres, or
 —
 chemical materials or textile pulp
 However:
 —
 polypropylene filament of heading 5402,
 —
 polypropylene fibres of heading 5503 or 5506, or
 —
 polypropylene filament tow of heading 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 total value does not exceed 40 % of the ex-works price of the product
 –
 Other
 Manufacture from (7):
 —
 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 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
 –
 Other
 Manufacture from (7):
 —
 natural fibres, not carded or combed or otherwise processed for spinning,
 —
 chemical materials or textile pulp, or
 —
 paper-making materials
 5605
 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal
 Manufacture from (7):
 —
 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 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn
 Manufacture from (7):
 —
 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 (7):
 —
 natural fibres, or
 —
 chemical materials or textile pulp
 However:
 —
 polypropylene filament of heading 5402,
 —
 polypropylene fibres of heading 5503 or 5506, or
 —
 polypropylene filament tow of heading 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 total value does not exceed 40 % of the ex-works price of the product
 Jute fabric may be used as a backing
 –
 Of other felt
 Manufacture from (7):
 —
 natural fibres, not carded or combed or otherwise processed for spinning, or
 —
 chemical materials or textile pulp
 –
 Other
 Manufacture from (7):
 —
 coir yarn or jute yarn,
 —
 synthetic or artificial filament yarn,
 —
 natural fibres, or
 —
 man-made staple fibres, not carded or combed or otherwise processed for spinning
 Jute fabric may be used


text:
as a backing
 ex Chapter 58
 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for:
 –
 Combined with rubber thread
 Manufacture from single yarn (7)
 –
 Other
 Manufacture from (7):
 —
 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, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 5805
 Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up
 Manufacture from materials of any heading, except that of the product
 5810
 Embroidery in the piece, in strips or in motifs
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 5901
 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations
 Manufacture from yarn
 5902
 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:
 –
 Containing not more than 90 % by weight of textile materials
 Manufacture from yarn
 –
 Other
 Manufacture from chemical materials or textile pulp
 5903
 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902
 Manufacture from yarn
 or
 Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 5904
 Linoleum, whether or note 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 (7)
 5905
 Textile wall coverings:
 –
 Impregnated, coated, covered or laminated with rubber, plastics or other materials
 Manufacture from yarn
 –
 Other
 Manufacture from (7):
 —
 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, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 5906
 Rubberised textile fabrics, other than those of heading 5902:
 –
 Knitted or crocheted fabrics
 Manufacture from (7):
 —
 natural fibres,
 —
 man-made staple


text:
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 back-cloths or the like
 Manufacture from yarn
 or
 Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
 5908
 Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated:
 –
 Incandescent gas mantles, impregnated
 Manufacture from tubular knitted gas-mantle fabric
 –
 Other
 Manufacture from materials of any heading, except that of the product
 5909 to 5911
 Textile articles of a kind suitable for industrial use:
 –
 Polishing discs or rings other than of felt of heading 5911
 Manufacture from yarn or waste fabrics or rags of heading 6310
 –
 Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 5911
 Manufacture from (7):
 —
 coir yarn,
 —
 the following materials:
 —
 yarn of polytetrafluoroethylene (8),
 —
 yarn, multiple, of polyamide, coated impregnated or covered with a phenolic resin,
 —
 yarn of synthetic textile fibres of aromatic polyamides, obtained by polycondensation of m-phenylenediamine and isophthalic acid,
 —
 monofil of polytetrafluoroethylene (8),
 —
 yarn of synthetic textile fibres of poly(p-phenylene terephthalamide),
 —
 glass fibre yarn, coated with phenol resin and gimped with acrylic yarn (8),
 —
 copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4-cyclohexanediethanol and isophthalic acid,
 —
 natural fibres,
 —
 man-made staple fibres not carded or combed or otherwise processed for spinning, or
 —
 chemical materials or textile pulp
 –
 Other
 Manufacture from (7):
 —
 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 (7):
 —
 natural fibres,
 —
 man-made staple fibres, not carded or combed or otherwise processed for spinning, or
 —
 chemical materials or textile pulp
 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 (7)
 (9)
 –
 Other
 Manufacture from (7):
 —
 natural fibres,
 —
 man-made staple fibres, not carded or combed or otherwise processed for spinning, or
 —
 chemical materials or textile pulp
 ex Chapter 62


text:
Articles of apparel and clothing accessories, not knitted or crocheted; except for:
 Manufacture from yarn (7)
 (9)
 ex62 02, ex62 04, ex62 06, ex62 09 and ex62 11
 Women's, girls' and babies' clothing and clothing accessories for babies, embroidered
 Manufacture from yarn (9)
 or
 Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (9)
 ex62 10 and ex62 16
 Fire-resistant equipment of fabric covered with foil of aluminised polyester
 Manufacture from yarn (9)
 or
 Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (9)
 6213 and 6214
 Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:
 –
 Embroidered
 Manufacture from unbleached single yarn (7)
 (9)
 or
 Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (9)
 –
 Other
 Manufacture from unbleached single yarn (7)
 (9)
 or
 Making up, followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of all the unprinted goods of headings 6213 and 6214 used does not exceed 47,5 % of the ex-works price of the product
 6217
 Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212:
 –
 Embroidered
 Manufacture from yarn (9)
 or
 Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (9)
 –
 Fire-resistant equipment of fabric covered with foil of aluminised polyester
 Manufacture from yarn (9)
 or
 Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (9)
 –
 Interlinings for collars and cuffs, cut out
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 –
 Other
 Manufacture from yarn (9)
 ex Chapter 63
 Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for:
 Manufacture from materials of any heading, except that of the product
 6301 to 6304
 Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:
 –
 Of felt, of nonwovens
 Manufacture from (7):
 —
 natural fibres, or
 —
 chemical materials or textile pulp
 –
 Other:
 – –
 Embroidered
 Manufacture from unbleached single yarn (9)
 (10)
 or
 Manufacture from unembroidered fabric (other than knitted or crocheted), provided that 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 (9)
 (10)
 6305
 Sacks and bags, of a kind used for the


text:
packing of goods
 Manufacture from (7):
 —
 natural fibres,
 —
 man-made staple fibres, not carded or combed or otherwise processed for spinning, or
 —
 chemical materials or textile pulp
 6306
 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:
 –
 Of nonwovens
 Manufacture from (7)
 (9):
 —
 natural fibres, or
 —
 chemical materials or textile pulp
 –
 Other
 Manufacture from unbleached single yarn (7)
 (9)
 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
 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 that their total value does not exceed 15 % of the ex-works price of the set
 ex Chapter 64
 Footwear, gaiters and the like; parts of such articles; except for:
 Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406
 6406
 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
 Manufacture from materials of any heading, except that of the product
 ex Chapter 65
 Headgear and parts thereof; except for:
 Manufacture from materials of any heading, except that of the product
 6503
 Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading 6501, whether or not lined or trimmed
 Manufacture from yarn or textile fibres (9)
 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 (9)
 ex Chapter 66
 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; except for:
 Manufacture from materials of any heading, except that of the product
 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
 Chapter 67
 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
 Manufacture from materials of any heading, except that of the product
 ex Chapter 68
 Articles of stone, plaster, cement, asbestos, mica or similar materials; except for:
 Manufacture from materials of any heading, except that of the product
 ex68 03
 Articles of slate or of agglomerated slate
 Manufacture from worked slate
 ex68 12
 Articles of asbestos; articles of mixtures with a basis of asbestos


text:
or of mixtures with a basis of asbestos and magnesium carbonate
 Manufacture from materials of any heading
 ex68 14
 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)
 Chapter 69
 Ceramic products
 Manufacture from materials of any heading, except that of the product
 ex Chapter 70
 Glass and glassware; except for:
 Manufacture from materials of any heading, except that of the product
 ex70 03, ex70 04 and ex70 05
 Glass with a non-reflecting layer
 Manufacture from materials of heading 7001
 7006
 Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:
 –
 Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII-standards (11)
 Manufacture from non-coated glass-plate substrate of heading 7006
 –
 Other
 Manufacture from materials of heading 7001
 7007
 Safety glass, consisting of toughened (tempered) or laminated glass
 Manufacture from materials of heading 7001
 7008
 Multiple-walled insulating units of glass
 Manufacture from materials of heading 7001
 7009
 Glass mirrors, whether or not framed, including rear-view mirrors
 Manufacture from materials of heading 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 from materials of any heading, except that of the product
 or
 Cutting of glassware, provided that the total value of the uncut glassware used 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 7010 or 7018)
 Manufacture from materials of any heading, except that of the product
 or
 Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product
 or
 Hand-decoration (except silk-screen printing) of hand-blown glassware, provided that the total value of the hand-blown glassware used does not exceed 50 % of the ex-works price of the product
 ex70 19
 Articles (other than yarn) of glass fibres
 Manufacture from:
 —
 uncoloured slivers, rovings, yarn or chopped strands, or
 —
 glass wool
 ex Chapter 71
 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for:
 Manufacture from materials of any heading, except that of the product
 ex71 01
 Natural or cultured pearls, graded and temporarily strung for convenience of transport
 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 ex71 02, ex71 03 and ex71 04
 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 of any heading, except those of headings


text:
7106, 7108 and 7110
 or
 Electrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110
 or
 Alloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals
 –
 Semi-manufactured or in powder form
 Manufacture from unwrought precious metals
 ex71 07, ex71 09 and ex71 11
 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 from materials of any heading, except that of the product
 or
 Manufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product
 ex Chapter 72
 Iron and steel; except for:
 Manufacture from materials of any heading, except that of the product
 7207
 Semi-finished products of iron or non-alloy steel
 Manufacture from materials of heading 7201, 7202, 7203, 7204 or 7205
 7208 to 7216
 Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel
 Manufacture from ingots or other primary forms of heading 7206
 7217
 Wire of iron or non-alloy steel
 Manufacture from semi-finished materials of heading 7207
 ex72 18, 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 7218
 7223
 Wire of stainless steel
 Manufacture from semi-finished materials of heading 7218
 ex72 24, 7225 to 7228
 Semi-finished products, flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; 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 7206, 7218 or 7224
 7229
 Wire of other alloy steel
 Manufacture from semi-finished materials of heading 7224
 ex Chapter 73
 Articles of iron or steel; except for:
 Manufacture from materials of any heading, except that of the product
 ex73 01
 Sheet piling
 Manufacture from materials of heading 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), fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails
 Manufacture from materials of heading 7206
 7304, 7305 and 7306
 Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel
 Manufacture from materials of heading 7206, 7207, 7218 or 7224
 ex73 07
 Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several parts
 Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35 % of the ex-works price of the product
 7308


text:
Structures (excluding prefabricated buildings of heading 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 from materials of any heading, except that of the product. However, welded angles, shapes and sections of heading 7301 may not be used
 ex73 15
 Skid chain
 Manufacture in which the value of all the materials of heading 7315 used does not exceed 50 % of the ex-works price of the product
 ex Chapter 74
 Copper and articles thereof; except for:
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 7401
 Copper mattes; cement copper (precipitated copper)
 Manufacture from materials of any heading, except that of the product
 7402
 Unrefined copper; copper anodes for electrolytic refining
 Manufacture from materials of any heading, except that of the product
 7403
 Refined copper and copper alloys, unwrought:
 –
 Refined copper
 Manufacture from materials of any heading, except that of the product
 –
 Copper alloys and refined copper containing other elements
 Manufacture from refined copper, unwrought, or waste and scrap of copper
 7404
 Copper waste and scrap
 Manufacture from materials of any heading, except that of the product
 7405
 Master alloys of copper
 Manufacture from materials of any heading, except that of the product
 ex Chapter 75
 Nickel and articles thereof; except for:
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 7501 to 7503
 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap
 Manufacture from materials of any heading, except that of the product
 ex Chapter 76
 Aluminium and articles thereof; except for:
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 7601
 Unwrought aluminium
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 or
 Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium
 7602
 Aluminium waste or scrap
 Manufacture from materials of any heading, except that of the product
 ex76 16
 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:
 —
 from materials of any heading, except that of the product. However, gauze, cloth, grill,


text:
netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used; and
 —
 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 Chapter 77
 Reserved for possible future use in the HS
 ex Chapter 78
 Lead and articles thereof; except for:
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which 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 from materials of any heading, except that of the product. However, waste and scrap of heading 7802 may not be used
 7802
 Lead waste and scrap
 Manufacture from materials of any heading, except that of the product
 ex Chapter 79
 Zinc and articles thereof; except for:
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 7901
 Unwrought zinc
 Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7902 may not be used
 7902
 Zinc waste and scrap
 Manufacture from materials of any heading, except that of the product
 ex Chapter 80
 Tin and articles thereof; except for:
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 8001
 Unwrought tin
 Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 8002 may not be used
 8002 and 8007
 Tin waste and scrap; other articles of tin
 Manufacture from materials of any heading, except that of the product
 Chapter 81
 Other base metals; cermets; articles thereof:
 –
 Other base metals, wrought; articles thereof
 Manufacture in which the value of all the materials of the same heading as the product used does not exceed 50 % of the ex-works price of the product
 –
 Other
 Manufacture from materials of any heading, except that of the product
 ex Chapter 82
 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:
 Manufacture from materials of any heading, except that of the product
 8206
 Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale
 Manufacture from materials of any heading, except those of headings 8202 to 8205. However, tools of headings 8202 to 8205 may be incorporated into the set, provided that their total 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,


text:
turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which 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:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 ex82 11
 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208
 Manufacture from materials of any heading, except that of the product. However, knife blades and handles of base metal may be used
 8214
 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)
 Manufacture from materials of any heading, except 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 from materials of any heading, except that of the product. However, handles of base metal may be used
 ex Chapter 83
 Miscellaneous articles of base metal; except for:
 Manufacture from materials of any heading, except that of the product
 ex83 02
 Other mountings, fittings and similar articles suitable for buildings, and automatic door closers
 Manufacture from materials of any heading, except that of the product. However, other materials of heading 8302 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
 ex83 06
 Statuettes and other ornaments, of base metal
 Manufacture from materials of any heading, except that of the product. However, other materials of heading 8306 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product
 ex Chapter 84
 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for:
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
 ex84 01
 Nuclear fuel elements
 Manufacture from materials of any heading, except that of the product (12)
 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
 8402
 Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 40 %


text:
of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
 8403 and ex84 04
 Central heating boilers other than those of heading 8402 and auxiliary plant for central heating boilers
 Manufacture from materials of any heading, except those of headings 8403 and 8404
 Manufacture in which the value of all the materials used does not exceed 40 % 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 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
 8411
 Turbo-jets, turbo-propellers and other gas turbines
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 25 % 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
 ex84 13
 Rotary positive displacement pumps
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
 ex84 14
 Industrial fans, blowers and the like
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
 8415
 Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 8418
 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning


text:
machines of heading 8415
 Manufacture:
 —
 from materials of any heading, except that of the product,
 —
 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
 —
 in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
 ex84 19
 Machines for wood, paper pulp, paper and paperboard industries
 Manufacture in which:
 —
 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
 —
 within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
 8420
 Calendering or other rolling machines, other than for metals or glass, and cylinders therefore
 Manufacture in which:
 —
 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
 —
 within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
 8423
 Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 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
 —
 within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
 8429
 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:
 –
 Road rollers
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 –
 Other
 Manufacture in which:
 —
 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
 —
 within the above


text:
limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
 8430
 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers
 Manufacture in which:
 —
 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
 —
 within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
 ex84 31
 Parts suitable for use solely or principally with 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
 —
 within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 30 % 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
 —
 within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 30 % 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
 ex84 48
 Auxiliary machinery for use with machines of headings 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 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


text:
product,
 —
 the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of all the originating materials used, and
 —
 the thread-tension, crochet and zigzag mechanisms used are 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 headings 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
 8482
 Ball or roller bearings
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 25 % 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; mechanical seals
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 8485
 Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 ex Chapter 85
 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for:
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 30 % 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
 —
 within the above limit, the value of all the materials of heading 8503 used does not exceed 10 % of the ex-works price of


text:
the product
 Manufacture in which the value of all the materials used does not exceed 30 % 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
 —
 within the above limit, the value of all the materials of headings 8501 and 8503 used does not exceed 10 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
 ex85 04
 Power supply units for automatic data-processing machines
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 ex85 18
 Microphones and stands therefore; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets
 Manufacture in which:
 —
 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
 —
 the value of all the non-originating materials used does not exceed the value of all the originating materials used
 Manufacture in which the value of all the materials used does not exceed 25 % 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, and
 —
 the value of all the non-originating materials used does not exceed the value of all the originating materials used
 Manufacture in which the value of all the materials used does not exceed 30 % 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, and
 —
 the value of all the non-originating materials used does not exceed the value of all the originating materials used
 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
 8521
 Video recording or reproducing apparatus, whether or not incorporating a video tuner
 Manufacture in which:
 —
 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
 —
 the value of all the non-originating materials used does not exceed the value of all the originating materials used
 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
 8522
 Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521
 Manufacture in which the value of all the materials used does not exceed 40


text:
% 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
 —
 within the above limit, the value of all the materials of heading 8523 used does not exceed 10 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 30 % 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; still image video cameras and other video camera recorders; digital cameras
 Manufacture in which:
 —
 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
 —
 the value of all the non-originating materials used does not exceed the value of all the originating materials used
 Manufacture in which the value of all the materials used does not exceed 25 % 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, and
 —
 the value of all the non-originating materials used does not exceed the value of all the originating materials used
 Manufacture in which the value of all the materials used does not exceed 25 % 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, and
 —
 the value of all the non-originating materials used does not exceed the value of all the originating materials used
 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
 8528
 Reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors
 Manufacture in which:
 —
 the value of all the materials used does not exceed 40 % of the ex-works price of the


text:
product, and
 —
 the value of all the non-originating materials used does not exceed the value of all the originating materials used
 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
 8529
 Parts suitable for use solely or principally with the apparatus of headings 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, and
 —
 the value of all the non-originating materials used does not exceed the value of all the originating materials used
 Manufacture in which the value of all the materials used does not exceed 25 % 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
 —
 within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
 8537
 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517
 Manufacture in which:
 —
 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
 —
 within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
 ex85 41
 Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chips
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
 8542
 Electronic integrated circuits and microassemblies:
 –
 Monolithic integrated circuits
 Manufacture in which:
 —
 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
 —
 within the above limit, the value of all the materials of headings 8541 and 8542 used


text:
does not exceed 10 % of the ex-works price of the product
 or
 The operation of diffusion (in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant), whether or not assembled and/or tested in a country other than those specified in Articles 3 and 4
 Manufacture in which the value of all the materials used does not exceed 25 % 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
 —
 within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
 8544
 Insulated (including enamelled or anodised) wire, cable (including coaxial 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
 8547
 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 8548
 Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; 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
 ex Chapter 86
 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds; except for:
 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,


text:
tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
 ex Chapter 87
 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for:
 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:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 30 % 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:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 30 % 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:
 –
 With reciprocating internal combustion piston engine of a cylinder capacity:
 – –
 Not exceeding 50 cm3
 Manufacture in which:
 —
 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
 —
 the value of all the non-originating materials used does not exceed the value of all the originating materials used
 Manufacture in which the value of all the materials used does not exceed 20 % of the ex-works price of the product
 – –
 Exceeding 50 cm3
 Manufacture in which:
 —
 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
 —
 the value of all the non-originating materials used does not exceed the value of all the originating materials used
 Manufacture in which the value of all the materials used does not exceed 25 % 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
 —
 the value of all the non-originating materials used does not exceed the value of all the originating materials


text:
used
 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
 ex87 12
 Bicycles without ball bearings
 Manufacture from materials of any heading, except those of heading 8714
 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
 8715
 Baby carriages and parts thereof
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
 8716
 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
 ex Chapter 88
 Aircraft, spacecraft, and parts thereof; except for:
 Manufacture from materials of any heading, except that of the product
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 ex88 04
 Rotochutes
 Manufacture from materials of any heading, including other materials of heading 8804
 Manufacture in which the value of all the materials used does not exceed 40 % 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 from materials of any heading, except that of the product
 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
 Chapter 89
 Ships, boats and floating structures
 Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 ex Chapter 90
 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for:
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
 9001
 Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 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


text:
all the materials used does not exceed 40 % of the ex-works price of the product
 9002
 Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 9004
 Spectacles, goggles and the like, corrective, protective or other
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 ex90 05
 Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor
 Manufacture:
 —
 from materials of any heading, except that of the product,
 —
 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and
 —
 in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
 ex90 06
 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs
 Manufacture:
 —
 from materials of any heading, except that of the product,
 —
 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
 —
 in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
 9007
 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
 Manufacture:
 —
 from materials of any heading, except that of the product,
 —
 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
 —
 in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
 9011
 Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection
 Manufacture:
 —
 from materials of any heading, except that of the product,
 —
 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
 —
 in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
 ex90 14
 Other navigational instruments and appliances
 Manufacture in which the value of all the materials used does not exceed 40 % of the


text:
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
 9018
 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments:
 –
 Dentists' chairs incorporating dental appliances or dentists' spittoons
 Manufacture from materials of any heading, including other materials of heading 9018
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 –
 Other
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
 9019
 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
 9020
 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
 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


text:
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 9014, 9015, 9028 or 9032
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 9027
 Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 9028
 Gas, liquid or electricity supply or production meters, including calibrating meters therefor:
 –
 Parts and accessories
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 –
 Other
 Manufacture in which:
 —
 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
 —
 the value of all the non-originating materials used does not exceed the value of all the originating materials used
 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
 9029
 Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 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 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 9031
 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 9032
 Automatic regulating or controlling instruments and apparatus
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 9033
 Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 ex Chapter 91
 Clocks and watches and parts thereof; except for:
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the


text:
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
 —
 the value of all the non-originating materials used does not exceed the value of all the originating materials used
 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
 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
 —
 the value of all the non-originating materials used does not exceed the value of all the originating materials used
 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
 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
 —
 within the above limit, the value of all the materials of heading 9114 used does not exceed 10 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
 9111
 Watch cases and parts thereof
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 30 % 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:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 Manufacture in which the value of all the materials used does not exceed 30 % 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 gold- or silver-plated, or of metal 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 ammunition; parts and accessories thereof
 Manufacture in which the value of all the materials


text:
used does not exceed 50 % of the ex-works price of the product
 ex Chapter 94
 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings; except for:
 Manufacture from materials of any heading, except that of the product
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 ex94 01 and ex94 03
 Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less
 Manufacture from materials of any heading, except that of the product
 or
 Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or 9403, provided that:
 —
 the value of the cloth does not exceed 25 % of the ex-works price of the product, and
 —
 all the other materials used are originating and are classified in a heading other than heading 9401 or 9403
 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
 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
 ex Chapter 95
 Toys, games and sports requisites; parts and accessories thereof; except for:
 Manufacture from materials of any heading, except that of the product
 9503
 Other toys; reduced-size (‘scale’) models and similar recreational models, working or not; puzzles of all kinds
 Manufacture:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 ex95 06
 Golf clubs and parts thereof
 Manufacture from materials of any heading, except that of the product. However, roughly-shaped blocks for making golf-club heads may be used
 ex Chapter 96
 Miscellaneous manufactured articles; except for:
 Manufacture from materials of any heading, except that of the product
 ex96 01 and ex96 02
 Articles of animal, vegetable or mineral carving materials
 Manufacture from ‘worked’ carving materials of the same heading as the product
 ex96 03
 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


text:
satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that 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:
 —
 from materials of any heading, except that of the product, and
 —
 in which 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 9609
 Manufacture from materials of any heading, except that of the product. However, nibs or nib-points of the same heading as the product may be used
 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:
 —
 from materials of any heading, except that of the product, and
 —
 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
 ex96 13
 Lighters with piezo-igniter
 Manufacture in which the value of all the materials of heading 9613 used does not exceed 30 % of the ex-works price of the product
 ex96 14
 Smoking pipes and pipe bowls
 Manufacture from roughly-shaped blocks
 Chapter 97
 Works of art, collectors' pieces and antiques
 Manufacture from materials of any heading, except that of the product
 (1) For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
 (2) For the special conditions relating to ‘specific processes’, see Introductory Note 7.2.
 (3) 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 manufacture of colouring preparations, provided that they are not classified in another heading in Chapter 32.
 (4) A ‘group’ is regarded as any part of the heading separated from the rest by a semicolon.
 (5) In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
 (6) The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %.
 (7) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
 (8) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
 (9) See Introductory Note 6.
 (10) For knitted or crocheted articles, not