CELEX: 31988R1136
Language: en
Date: 1988-03-07 00:00:00
Title: Council Regulation (EEC) No 1136/88 of 7 March 1988 on the rules of origin for trade between Spain and Portugal in the period during which the transitional measures are applied

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31988R1136

Council Regulation (EEC) No 1136/88 of 7 March 1988 on the rules of origin for trade between Spain and Portugal in the period during which the transitional measures are applied  

Official Journal L 114 , 02/05/1988 P. 0080 - 0130

COUNCIL REGULATION (EEC) No 1136/88 of 7 March 1988 on the rules of origin for trade between Spain and Portugal in the period during which the transitional measures are applied THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to the Act of Accession of Spain and Portugal, and in particular Article 1 of Protocol 3, annexed thereto, Having  regard to the proposal from the Commission, Whereas Regulation (EEC) No 846/86 (1), as amended by Regulation (EEC) No 2474/86 (2), lays down the rules of origin for trade between Spain and Portugal during the transitional period;    Whereas the rules of  origin contained in Regulation (EEC) No 846/86 are based on the use of the Customs Cooperation Council Nomenclature;    Whereas the Customs Cooperation Council approved the ´International Convention on the Harmonized Commodity Description and Coding  System' on 14 June 1983;    Whereas as from 1 January 1988 the harmonized system has replaced the previous nomenclature for the purposes of international trade;    Whereas it is therefore necessary to adapt the rules of origin contained in Regulation (EEC) No  846/86 in so far as they are based on the use of the harmonized system;    Whereas, in the light of experience, the presentation of the rules of origin could be improved by grouping all the exceptions to the basic change of heading rule into one list and  by providing detailed guidance on how it should be interpreted;    Whereas it is therefore advisable to amend the Regulation to the extent rendered necessary by the new presentation of the origin rules;    Whereas it is appropriate for the proper functioning  of the origin rules to redraft certain provisions with a view to facilitating the work of users and customs administrations and to repeal Regulation (EEC) No 846/86, HAS ADOPTED THIS REGULATION:    TITLE I Definition of the concept of ´originating  products'   Article 1 For the purposes of the arrangements established in Article 1 (2) and (3) of Protocol 3 to the Act of Accession, the following products shall be considered as:    1. products originating in Spain:   (a) products wholly obtained in Spain;   (b)products  obtained in Spain in the manufacture of which products other than those referred to in (a) are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 3. This condition shall not apply,  however, to products which, within the meaning of this Regulation, originate in Portugal;    2.products originating in Portugal:   (a)products wholly obtained in Portugal;   (b)products obtained in Portugal in the manufacture of which products other than those  referred to in (a) are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 3. This condition shall not apply, however, to products which, within the meaning of this Protocol, originate in  Spain.     The products in Annex II shall be temporarily excluded from the scope of this Regulation.     Nevertheless, the arrangements regarding administrative cooperation and Article 11 shall apply  mutatis mutandis  to these products.      Article 2 The following shall be considered as wholly obtained either in Spain or in Portugal within the meaning of Article 1 (1) (a) and (2) (a):   (a) mineral products extracted from their soil or from their seabed;   (b)vegetable products harvested  there;   (c)live animals born and raised there;      (d)used articles collected there fit only for the recovery of raw materials;   (e)waste and scrap resulting from manufacturing operations conducted there;   (f)goods produced there exclusively from products  specified in subparagraphs (a) to (e).  Article 3 1.  The expressions ´chapters' and ´headings' used in this Regulation shall mean the chapters and the headings (four digit codes) used in the harmonized system.    The expression ´classified' shall refer to the classification of a product or  material under a particular heading.     2.  For the purpose of implementing Article 1 (1) (b) and (2) (b), non-originating materials shall be considered to be sufficiently worked or processed when the product obtained is classified in a heading which is  different from those in which all the non-originating materials used in its manufacture are classified, subject to the provisions of paragraphs 3, 4 and 5 below.     3.  For a product mentioned in columns 1 and 2 of the list in Annex III, the conditions set  out in column 3 for the product concerned must be fulfilled instead of the rule in paragraph 2. 4.  For products falling within Chapters 84 to 91, as an alternative to satisfying the conditions set out in column 3, the exporter may opt to apply the  conditions set out in column 4 of the list in Annex III instead.     5.  For the purpose of implementing Article 1 (1) (b) and (2) (b) the following shall always be considered as insufficient working or processing to confer the status of originating  product, whether or not there is a change of heading:   (a) operations to ensure the preservation of merchandise in good condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous  solutions, removal of damaged parts, and like operations);   (b)simple operations consisting of removal of dust, sifting or screening, classifying, matching (including the making up of sets of articles), washing, painting, cutting up;   (c) (i) changes of  packing and breaking up and assembly of consignments;    (ii)simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards, etc.    , and all other simple packing operations;   (d)affixing marks, labels or other like distinguishing signs on  products or their packaging;   (e)simple mixing of products, whether or not of different kinds, where one or more components of the mixtures do not meet the conditions laid down in this Protocol to enable them to be considered as originating either in the  Community or in Portugal;   (f)simple assembly of parts of articles to constitute a complete article;   (g)a combination of two or more operations specified in subparagraphs (a) to (f);   (h)slaughter of animals.      Article 4 1.  By derogation from Article 1, originating status shall also be conferred on products falling within the headings and chapters set out in Annex IV, by working, processing or assembly in which the combined value of the materials originating  in the Community as constituted on 31 December 1985, hereinafter referred to as ´the Community of Ten', and non-originating materials incorporated does not exceed the percentage of the value of the finished product fixed for them in the said Annex  IV.    Where non-originating materials are incorporated, the value of these materials may never exceed, within the limits set out in the said Anex IV:   - for products falling within Chapters 84 to 92:    the percentage set out for these products in column 4 of  the list in Annex III, or in column 3 when no rule is given in column 4,-for products falling within heading Nos 7407, 7408, 7604 and 7605:    40 % of the value of the finished product.     2.  Article 1 shall apply  mutatis mutandis  for determination of the  status of products originating in the Community of Ten.     However, when the said originating status is conferred following application of the rules laid down in paragraph 1 of this Article only the percentages and the conditions laid down with regard to  non-originating materials incorporated apply.      Article 5 1.  The unit of qualification for the application of the rules of origin shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the harmonized system.     In the case of sets  of products which are classified by virtue of General Rule 3 of the harmonized system, the unit of qualification shall be determined in respect of each item in the set;    this also applies to the sets of heading Nos 6308, 8206 and 9605.   Accordingly it  follows that:   - when a product composed of a group or assembly of articles is classified under the terms of the harmonized system in a single heading, the whole constitutes the unit of qualification,-when a consignment consists of a number of identical  products classified under the same heading of the harmonized system, each product must be taken individually when applying the origin rules.     2.  Accessories, spare parts and tools dispatched with a piece of equipment machine, apparatus or vehicle which  are part of the normal equipment and included in the price thereof, or are not separately invoiced, are regarded as one with the piece of equipment, machine, apparatus or vehicle in question.     3.  Sets within the meaning of General Rule 3 of the  harmonized system shall be regarded as originating when all component articles are originating products.     Nevertheless, when a set is composed of originating and non-originating articles, the set as a whole shall be regarded as originating provided that  the value of the non-originating articles does not exceed 15 % of the total value of the set.     4.  Where, under General Rule 5 of the harmonized system, packing is included with the product for classification purposes, it shall be included for purposes  of determining origin.     5.  In order to determine whether goods originate in Spain or in Portugal, it shall not be necessary to establish whether the power and fuel, plant and equipment, and machines and tools used to obtain such goods originate in third  countries or not.      Article 6 1.  The term ´value' in the list in Annex III shall mean the customs value at the time of the import of the non-originating materials used or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials  in the territory concerned.    Where the value of the originating materials used needs to be established, the first subparagraph shall be applied mutatis mutandis.     2.  The term ´ex-works price' in the list in Annex III shall mean the ex-works price of the  product obtained minus any internal taxes which are, or may be, repaid when the product obtained is exported.     TITLE II Administrative cooperation Article 7 Originating products within the meaning of this Regulation may be imported into Spain or Portugal under the preferential arangements provided for in Article 1 of Protocol 3 to the Act of Accession on production of an internal Community transit  document COM T2 ES or COM T2 L ES, or COM T2 PT or COM T2 L PT, or other document having the same effect, made out in Spain or Portugal as the case may be, as provided for in Article 17 of Commission Regulation (EEC) No 409/86 (3).  Article 8 The exporter or his authorized representative shall submit any supporting evidence indicating that one of the internal Community transit documents referred to in Article 7, endorsed with the words ´Portuguese origin' or ´Spanish origin', as  appropriate, in accordance with Article 17 of Regulation (EEC) No 409/86, may correctly be made out in respect of the goods for export to Spain or Portugal as the case may be.      Article 9 1.  Regulation (EEC) No 3351/83 (4) shall apply mutatis mutandis to the making out of the internal Community transit documents referred to in Article 7 and to the provision of the evidence of the originating status of products of the Community  of Ten.    The supplier must state clearly in his declaration that the products have originated either in the Community of Ten or in Spain or in Portugal.     2.  For the purposes of Article 1 (1) (b) last sentence and (2) (b) last sentence, evidence of the  originating status of Spanish or Portuguese products may also take the form of one of the internal Community transit documents referred to in Article 7, made out in Spain or Portugal as the case may be.      Article 10 1.  In order to ensure the proper application of this Title, Spain and Portugal shall assist each other, through their respective customs administrations, in checking the authenticity and accuracy of the internal Community transit documents  COM T2 ES or COM T2 L ES, or COM T2 PT or COM T2 L PT, or documents having the same effect.    For the purpose of subsequent verification the Spanish or Portuguese customs authorities must keep the said internal Community transit documents, or copies of  documents having the same effect, for not less than two years.     2.  Subsequent verification of the documents shall be carried out in accordance with the relevant provisions of the Community transit system.     TITLE III General provisions Article 11 1.  Products used in the manufacture of products of a kind to which this Regulation applies and in respect of which an internal Community transit document COM T2 ES or COM T2 L ES, or COM T2 PT or COM T2 L PT, or other document having the  same effect, is made out in Spain or Portugal in accordance with Article 17 of Regulation (EEC) No 409/86, must:   (a) be in free circulation in Spain or Portugal, as the case may be;    or(b)have given rise to the payment in Spain or Portugal of the  compensating levy provided for in Article 8 (4) of Commission Regulation (EEC) No 526/86 of 28 February 1986 on transitional measures for trade within the Community in goods obtained in Spain or Portugal, or in another Member State under a system  providing for suspension or drawback of customs duties or other import charges - compensating levy (5), as amended by Regulation (EEC) No 3634/87 (6).The exporter may opt for rule (a) or rule (b). 2.  However, by way of exception from paragaph 1,  products from another Member State covered by a Community internal transit document COM T2 ES or COM T2 L ES, or COM T2 PT or COM T2 L PT, or a document having the same effect, made out in the said Member State, which are used in Spain or Portugal in  the manufacture of products of the kind to which this Regulation applies, may be the subject of drawback or other form of exemption from customs duties applicable between the other Member States and Portugal or Spain as the case may be.      Article 12 1.  The Committee on Origin set up by Article 12 of Regulation (EEC) No 802/68 (7) may examine all matters relating to the implementation of this Regu- lation which are raised by its chairman either on his own initiative or at the request of  a representative of one of the Member States.     2.  The provisions required for applying the definition of the concept of ´originating products' shall be adopted in accordance with the procedure laid down in Article 14 (2) and (3) of Regulation (EEC) No  802/68. Article 13 If the application of this Regulation and, in particular, the provisions relating to products contained in Annex IV have given rise to difficulties of the kind referred to in Article 379 of the Act of Accesion, the new Member State concerned  may apply for authorization to take protective measures in accordance with the provisions of that Article.     TITLE IV Final provisions Article 14 1.  Regulation (EEC) No 846/86 is hereby repealed.     2.  References to the Regulation repealed pursuant to paragraph 1 shall be construed as references to this Regulation.    References to the Articles of the said Regulation shall be interpreted in  accordance with the table of equivalence in Annex I.  Article 15 1.  Products which were exported before 1 January 1988 accompanied by one of the internal Community transit documents or other documents having the same effect, referred to in Article 7, shall be considered as originating under the rules in  force on 1 January 1988. 2.  Internal Community transit documents or other documents having the same effect, issued before 1 January 1988 under the rules in force before that date, shall be accepted according to the rules in force when they were issued.      Article 16 This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Communities.     It shall apply with effect from 1 January 1988.      This Regulation shall be binding in its entirety and directly applicable in all Member States.     Done at Brussels, 7 March 1988. For the Council The President G. STOLTENBERG          (1) OJ No L 83, 27. 3. 1986, p. 1. (2) OJ No L 212, 2. 8. 1986, p. 7.(3) OJ No L 46, 25. 2. 1986, p. 5. (4) OJ No L 339, 5. 12. 1983, p. 19.(5) OJ No L 52, 28. 2. 1986, p. 1. (6) OJ No L 348, 11. 12. 1987, p. 1. (7) OJ No L 148, 28. 6. 1968,  p. 1.   ANNEX I  Table of equivalence  Regulation (EEC) No 846/86 Present Regulation    Article 1  Article 1  Article 2  Article 2  Article 3:    - paragraph 1:   - first subparagraph (a) and (b) Article 3, (2) and (3)  -second subparagraph  Article 3 (1)  -third subparagraph  Annex III,  introductory Note 4.4  -paragraph 2 first subparagraph- (a) and (b) Article 3 (4)  - (c)  Article 4 (1)  - paragraph 2 (a)  Article 4 (2)Article 5 (1)  - paragraph 3  Article 5 (2)  - paragraph 4  Article 5 (3)  - paragraph 5  Article 5 (4) - paragraph  6  Article 5 (5) - paragraph 7  Article 3 (5)  Article 4  Article 6  Article 5  Article 7  Article 6  Article 8  Article 7  Article 9  Article 8  Article 10  Article 9  Article 11  Article 10  Article 12  Article 10 (a)  Article 13Article 14Article 15   Article 11  Article 16  Annex I, Lists A and B  Annex III, single list, columns 1, 2 and 3  Annex II, Lists I and II  Annex III, single list, columns 1, 2 and 4  Annex II, Lists III  Annex IV  Annex III  Annex II   No L 114/86 Official Journal of  the European Communities 2. 5. 88     ANNEX II  List of products referred to in Article 1 which are temporarily excluded from the scope of this Regulation  HS heading No Description of product    ex 2707  Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which  more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels ex 2709to2715 Mineral oils and products of their distillation;    bituminous substances;    mineral waxes   ex 2901  Acyclic hydrocarbons for use as power or heating fuels  ex 2902  Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels  ex 3403  Lubricating preparations containing petroleum oils or oils  obtained from bituminous minerals, provided they represent less than 70 % by weight  ex 3404  Artificial waxes and prepared waxes with a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax  ex 3811   Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals     ANNEX III  List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status INTRODUCTORY NOTES General Note 1:    1.1. The first two columns in the list describe the product  obtained.     The first column gives the heading number, or the chapter number, used in the harmonized system and the second column gives the description of goods used in that system for that heading or chapter.     For each entry in the first two columns a  rule is specified in columns 3 and 4. Where, in some cases, the entry in the first column is preceded by an ´ex', this signifies that the rule in column 3 or column 4 only applies to the part of that heading or chapter as described in column 2.  1.2.Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of product in column 2 is therefore given in general terms, the adjacent rule in column 3 or column 4 applies to all products which,  under the harmonized system, are classified within headings of the chapter or within any of the headings grouped together in column 1. 1.3.Where there are different rules in the list applying to different products within a heading, each indent contains  the description of that part of the heading covered by the adjacent rule in column 3 or column 4. 1.4.For the products of Chapters 84 to 91 inclusive, if no origin rule is given in column 4, the rule set out in column 3 has to be applied.     Note 2:     2.1.The term ´manufacture' covers any kind of working or processing including ´assembly' or specific operations.     However, see note 3.5 below.     2.2.The term ´material' covers any ´ingredient', ´raw material', ´component' or ´part', etc.    , used in the  manufacture of the product.     2.3.The term ´product' refers to the product being manufactured, even if it is intended for later use in another manufacturing operation.     Note 3:    3.1.In the case of any heading not in the list or any part of a heading that is  not in the list, the ´change of heading' rule set out in Article 3 (2) applies.     If a ´change of heading' condition applies to any entry in the list, then it is contained in the rule in column 3. 3.2.The working or processing required by a rule in column  3 or column 4 has to be carried out only in relation to the non-originating materials used.     The restrictions contained in a rule in column 3 or column 4 likewise apply only to the non-originating materials used.     3.3.Where a rule states that ´materials  of any heading' may be used, materials of the same heading as the product may also be used, subject, however, to any specific limitations which may also be contained in the rule.     However, the expression ´manufacture from materials of any heading  including other materials of heading No . . .' means that only materials classified within the same heading as the product of a different description than that of the product as given in column 2 of the list may be used.     3.4.If a product, made from  non-originating materials which has acquired originating status during manufacture by virtue of the change of heading rule or its own list rule, is used as a material in the process of manufacture of another product, then the rule applicable to the  product in which it is incorporated does not apply to it.       - For example:    An engine of heading No 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 % of the ex-works price, is  made from ´other alloy steel roughly shaped by forging' of heading No 7224.If this forging has been forged in the country concerned from a non-originating ingot then the forging has already acquired origin by virtue of the rule for heading No ex 7224 in  the list.     It can then count as originating in the value calculation for the engine regardless of whether it was produced in the same factory or another.     The value of the non-originating ingot is thus not taken into account when adding up the value of  the non-originating materials used.     3.5.Even if the change of heading rule or the rule contained in the list are satisfied, a product does not have origin if the processing carried out, taken as a whole, is insufficient in the sense of Article 3 (5).  Note 4:    4.1.The rule in the list represents the minimum amount of working or processing required and the carrying-out of more working or processing also confers originating status;    conversely, the carrying-out of less working or processing cannot confer  origin.     Thus if a rule says that non-originating material at a certain level of manufacture may be used, the use of such material at an earlier stage of manufacture is allowed and the use of such material at a later stage is not.     4.2.When a rule in the  list specifies that a product may be manufactured from more than one material, this means that any one or more of the materials may be used.     It does not require that all be used.    -For example:    The rule for fabrics says that natural fibres may be used and  that chemical materials, among other materials, may also be used.     This does not mean that both have to be used, one can use one or the other or both.    If, however, a restriction applies to one material and other restrictions apply to other materials in  the same rule, then the restrictions only apply to the materials actually used.    -For example:    The rule for sewing machines specifies that the thread tension mechanism used has to originate and that the zig-zag mechanism used also has to originate;    these  two restrictions only apply if the mechanisms concerned are actually incorporated into the sewing machine.     4.3.When a rule in the list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the  use of other materials which, because of their inherent nature, cannot satisfy the rule.    -For example:    The rule for heading No 1904 which specifically excludes the use of cereals or their derivatives does not prevent the use of mineral salts, chemicals  and other additives which are not produced from cereals.    -For example:    In the case of an article made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth  - even if non-wovens cannot normaly be made from yarn.     In such cases, the starting material would normally be at the stage before yarn - that is the fibre stage.    See also note 7.3 in relation to textiles.     4.4If in a rule in the list two or more  percentages are given for the maximum value of non-originating materials that can be used, then these percentages may not be added together.     The maximum value of all the non-originating materials used may never exceed the highest of the percentages  given.     Furthermore the individual percentages must not be exceeded in relation to the particular materials they apply to.        Textiles Note 5:    5.1.The term ´natural fibres' is used in the list to refer to fibres other than artificial or synthetic fibres  and is restricted to the stages before spinning takes place, including waste and unless otherwise specified, the term ´natural fibres' includes fibres that have been carded, combed or otherwise processed but not spun.     5.2.The term ´natural fibres'  includes horsehair of heading No 0503, silk of heading Nos 5002 and 5003 as well as the wool fibres, fine or coarse animal hair of heading Nos 5101 to 5105, the cotton fibres of heading Nos 5201 to 5203 and the other vegetable fibres of heading Nos 5301  to 5305. 5.3.The terms ´textile pulp', ´chemical materials' and ´paper-making materials' are used in the list to describe the materials not classified within Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or  yarns.     5.4.The term ´man-made staple fibres' is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of heading Nos 5501 to 5507. Note 6:    6.1.In the case of the products classified within those headings in the list  to which a reference is made to this introductory note, the conditions set out in column 3 of the list shall not be applied to any basic textile materials used in their manufacture which, taken together, represent 10 % or less of the total weight of all  the basic textile materials used (but see also notes 6.3 and 6.4 below). 6.2.However, this tolerance may only be applied to mixed products which have been made from two or more basic textile materials, irrespective of their share of the product.    The  following are the basic textile materials:    - silk, - wool, - coarse animal hair, - fine animal hair, - horsehair, - cotton, - paper-making materials and paper, - flax, - true hemp, - jute and other textile bast fibres, - sisal and other textile fibres  of the genus Agave, - coconut, abaca, ramie and other vegetable textile fibres, - synthetic man-made filaments, - artificial man-made filaments, - synthetic man-made staple fibres, - artificial man-made staple fibres.    -For example:    A yarn of heading No  5205 made from cotton fibres and synthetic staple fibres is a mixed yarn.     Therefore, non-originating materials that do not satisfy the origin rules may be used up to a weight of 10 % of the yarn.    -For example:    A woollen fabric of heading No 5112 made  from woollen yarn and synthetic yarn of staple fibres is a mixed fabric.     Therefore, either non-originating synthetic yarn or woollen yarn or a combination thereof that does not satisfy the origin rules may be used up to a weight of 10 % of the  fabric.    -For example:    Tufted textile fabric of heading No 5802 made from cotton yarn and cotton fabric is only a mixed product if the cotton fabric is itself a mixed fabric being made from two or more different basic textile materials or if the cotton  yarns used are themselves mixtures.       -For example:    If the tufted textile fabric concerned had been made from cotton yarn and synthetic fabric, then, obviously, two separate basic textile materials would have been used.    -For example:    A carpet with tufts  made both from artificial yarns and tufts made from cotton yarns and with a jute backing is a mixed product because three basic textile materials are used.     Thus, any non-originating materials that are used at a later stage of manufacture than the rule  allows, may be used, provided their total weight taken together does not exceed 10 % of the weight of the textile materials in the carpet.     Thus, the jute backing, the artificial yarns and/or the cotton yarns could be imported at that stage of  manufacture, provided the weight conditions are met.     6.3.In the case of fabrics incorporating ´yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped' this tolerance is 20 % in respect of this yarn.     6.4.In the case  of fabrics incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of an adhesive between two films of plastic film, this  tolerance is 30 % in respect of this strip.     Note 7:    7.1.In the case of those textile products, which are marked in the list by a footnote referring to this introductory note, textile trimmings and accessories which do not satisfy the rule set out in the  list in column 3 for the made-up product concerned may be used provided that their weight does not exceed 10 % of the total weight of all the textile materials incorporated.    Textile trimmings and accessories are those classified within Chapters 50 to 63.  Linings and interlinings are not to be regarded as trimmings or accessories.     7.2.Any non-textile trimmings and accessories or other materials used which contain textiles do not have to satisfy the conditions set out in column 3 even though they fall  outside the scope of note 4.3. 7.3.In accordance with note 4.3, any non-originating non-textile trimmings and accessories or other product, which do not contain any textiles, may, anyway, be used freely where they cannot be made from the materials  listed in column 3.- For example:    If a rule in the list says that for a particular textile item, such as a blouse, yarn must be used, this does not prevent the use of metal items, such as buttons, because they canot be made from textile materials.      7.4.Where a percentage rule applies, the value of trimmings and accessories must be taken into account when calculating the value of the non-originating materials incorporated.      HS heading No Description of product Working or processing carried out on non-originating materials that confers originating status (1) (2) (3)  ex 2504  Natural crystalline graphite, with enriched carbon content, purified and ground  Enriching of  the carbon content, purifying and grinding of crude crystalline graphite  ex 2515  Marble, merely cut by sawing or otherwise into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm  Cutting, by sawing or  otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm  ex 2516  Granite porphyry, basalt, sandstone and other monumental and building stones, merely cut by sawing or otherwise, into blocks or slabs of a rectangular (including  square) shape, of a thickness not exceeding 25 cm  Cutting, by sawing or otherwise, of stones (even if already sawn) of a thickness exceeding 25 cm  ex 2518  Calcined dolomite  Calcination of dolomite not calcined