CELEX: 21982D1231(11)
Language: en
Date: 1982-11-30 00:00:00
Title: Decision No 2/82 of the EEC-Iceland Joint Committee of 30 November 1982 supplementing Annexes II and III to Protocol 3 concerning the definition of the concept of originating products and methods of administrative cooperation by the addition of alternative percentage rules for the products of Chapters 84 to 92 of the Customs Cooperation Council Nomenclature

No L 385/24                         Official Journal of the European Communities                              31 . 12 . 82
                             EEC-ICELAND JOINT COMMITTEE DECISION No 2/82
                                                  of 30 November 1982
                supplementing Annexes II and III to Protocol 3 concerning the definition of the concept
                of originating products and methods of administrative cooperation by the addition of
                alternative percentage rules for the products of Chapters 84 to 92 of the Customs
                                           Cooperation Council Nomenclature
THE JOINT COMMITTEE,                                            Whereas it is necessary to review the effects of the
                                                                 introduction of the alternative percentage rules after a
                                                                period of experience to see if there has been any
Having regard to the Agreement between the                      detrimental change to the overall economic effect of
European Economic Community and the Republic of                  the origin rules or any detrimental effect concerning
Iceland, signed in Brussels on 22 July 1972,                     one or more products ; whereas, therefore, this
                                                                 Decision should apply for three years,
Having regard to Protocol 3 concerning the
definition of the concept of originating products and
                                                                HAS DECIDED AS FOLLOWS :
methods of administrative cooperation (hereinafter
referred to as 'Protocol 3'), and in particular Article
28 thereof,                                                                                Article 1
                                                                 1.    Lists A and B contained in Annexes II and III to
Whereas experience has shown that the rules of                  Protocol 3 shall be amended by the addition of the
origin contained in Protocol 3, for those products              following rules :
falling within Chapters 84 to 92 of the Customs                 (a) originating status shall be conferred on the pro­
Cooperation Council Nomenclature (hereinafter                        ducts set out in List I annexed hereto by working,
called 'the CCCN'), have in practice given rise to
difficulties ; whereas, because of the interdependence               processing or assembly in which the value of the
of the industrial sectors of the European Economic                   non-originating materials incorporated does not
                                                                     exceed 40 % of the value of the finished product;
Community and Iceland and the reciprocal nature
and mutual importance of the free trade between the             (b) originating status shall be conferred on the pro­
European Economic Community and Iceland, it is                       ducts set out in List II annexed hereto by
necessary to simplify the said rules ;    /                          working, processing or assembly in which the
                                                                     value of the non-originating materials incorpor­
                                                                     ated does not exceed 30 % of the value of the
Whereas it is desirable to provide for simplified rules              finished product;
which have the same overall effect as the existing
rules ; whereas, to avoid the possibility of such               for certain products a lower percentage and/or
simplified rules having a more restrictive effect in the        special conditions are, however, applicable.
case of certain products, it is necessary to provide for        2.     The rules set out in paragraph 1 shall be in
the simplified rules to be applied as an alternative to         addition to and not in substitution for the rules
the existing rules ;                                            contained in Lists A and B.
Whereas the most simple alternative rules are                   3. The exporter may decide whether or not to use
                                                                the rules set out in paragraph 1 above or, alter­
identical percentage rules for Lists A and B ; whereas
the percentage levels chosen have to differ between             natively, to use any other rule which may be
                                                                contained in Lists A and B. However, the rules set
products to avoid any overall change in economic                out in paragraph 1 may be applied in respect of a
effect;
                                                               particular product only as an alternative to, and not
                                                                in conjunction with, any other rule which may be
                                                                contained in those lists .
Whereas it is preferable for reasons of clarity to
combine such alternative percentage rules for Lists A
and B in two lists of products according to the per­
centage rule to be applied ;                                                             Article 2
                                                               The provisions of this Decision cannot confer origi­
Whereas it is necessary to have a safeguard clause , in        nating status on products obtained from products
order to avoid thd effect of the alternative rules             imported which are, in relation to the products
causing, or threatening to cause, serious injury to            obtained and in the sense of General Rule 2 of the
producers in either of the Contracting Parties ;               CCCN :
 ---pagebreak--- 31.12 . 82                         Official Journal of the European Communities                           No L 385/25
— incomplete or unfinished and which have the                 Such decisions shall be notified to the Joint
    essential character of the complete or finished           Committee without delay together with all the
    product,                                                  necessary information. Without prejudice to any safe­
                                                              guard measure taken, the Joint . Committee shall,
— unassembled or disassembled.                                without delay, examine the situation so as to find a
                                                              solution acceptable to the Contracting Parties.
                        Article 3                                                      Article 4
If it is established that, because of the effect of the       This Decision shall enter into force on 1 April 1983.
alternative rules, a product is imported into the ter­
ritory of one of the Contracting Parties in such              It shall apply until 31 March 1986.
increased quantities and under conditions which
cause, or threaten to cause, serious injury to pro­           Done at Brussels, 30 November 1982.
ducers of similar or directly competitive goods in the
Contracting Party concerned, the Contracting Party                                    For the Joint Committee
may suspend the application of these alternative rules                                      The President
for that product.                                                                       Pierre DUCHATEAU
 ---pagebreak--- No L 385 /26                         Official Journal of the European Communities                                31 . 12 . 82
                                                          ANNEX I
                                                            LIST I
                              Finished products to which the 40 % rule in Article 1 (a) applies
                                                        Product obtained
            CCCN heading No                                         Description
                   84.05          Steam or other vapour power units, whether or not incorporating boilers
                   84.06          Internal combustion piston engines :
                   84.09          Mechanically propelled road rollers
                   84.12         Air-conditioning machines, self-contained, comprising a motor-driven fan and
                                  elements for changing the temperature and humidity of air
                   84.36         Machines for extruding man-made textiles ; machines of a kind used for pro­
                                 cessing natural or man-made textile fibres ; textile spinning and twisting
                                  machines ; textile doubling, throwing and reeling (including weft-winding)
                                 machines                                                  <
                   84.37         Weaving machines, knitting màchines and machines for making gimped yarn,
                                 tulle, lace, embroidery, trimming, braid or net; machines for preparing yarns
                                 for use on such machines, including warping and warp sizing machines
               ex 84.41          Sewing machines, including furniture specially designed for sewing machines
                                 with the exception of sewing machines (lock-stitch only) with heads of a
                                 weight not exceeding 16 kg without motor or 17 kg including the motor;
                                 sewing machine needles
               ex 84.41 O        Sewing machines (lock-stitch only) with heads of a weight not exceeding
                                  16 kg without motor or 17 kg including the motor
                 ' 84.45         Machine-tools for working metal or metal carbidés, not being machines falling
                                 within heading No 84.49 or 84.50
                   84.46         Machine-tools for working stone, ceramics, concrete, asbestos-cement and like
                                 mineral materials or for working glass in the cold, other than machines falling
                                 within heading Nò 84.49
                   84.47         Machine-tools for working wood, cork, bone, ebonite (vulcanite), hard arti­
                                 ficial plastic materials or other hard carving materials, other than machines
                                 falling within heading No 84.49
                   84.48         Accessories and parts suitable for use solely or principally with the machines
                                 falling within headings Nos 84.45 to 84.47, including work and tool holders,
                                 self-opening dieheads, dividing heads and other appliances for machine-tools ;
                                 tool holders for any type of tool or machine-tool for working in the hand
                   84.51         Typewriters, other than typewriters incorporating calculating mechanisms ;
                                 cheque-writing machines
           (') At least 50 % in value of the materials and parts used for the assembly of the head (motor
               excluded) must be originating products and the thread tension, crochet and zigzag mechanisms
               must be originating products.
 ---pagebreak--- 31 . 12 . 82                     Official Journal of the European Communities                                No L 385 /27
                                                    Product obtained
             CCCN heading No                                    Description
                  84.52      Calculating machines ; accounting machines, cash registers, postage-franking
                             machines, ticket-issuing machines and similar machines, incorporating a calcu­
                             lating device
                  84.53      Automatic data-processing machines and units thereof; magnetic or optical
                             readers, machines for transcribing data onto data media in coded form and
                             machines for processing such data, not elsewhere specified or included
                  84.54      Other office machines (for example, hectograph or stencil duplicating
                             machines, addressing machines, coin-sorting machines, coin-counting ana
                             wrapping machines, pencil-sharpening machines, perforating and stapling
                             macnines)
                  84.64      Gaskets and similar joints of metal sheeting combined with other material (for
                             example, asbestos, felt and paperboard) or of laminated metal foil; sets or
                             assortments of gaskets and similar joints, dissimilar in composition, for en­
                             gines, pipes, tubes and the like, put up in pouches, envelopes or similar pack­
                             ings
                  84.65      Machinery parts, not containing electrical connectors, insulators, coils, con­
                             tacts or other electrical features and not falling within any other heading of
                             this Chapter
                  85.23      Insulated (including enamelled or anodized) electric wire, cable, bars, strip
                             and the like (including co-axial cable), whether or not fitted with connectors
                  85.24      Carbon brushes, arc-lamp carbons, battery carbons, carbon electrodes and
                             other carbon articles of a kind used for electrical purposes
                  85.25      Insulators of any material
                  85.26      Insulating fittings for electrical machines, appliances or equipment, being fit­
                             tings wholly of insulating material apan from any minor components of metal
                             incorporated during moulding solely for purposes of assembly, but not inclu­
                             ding insulators falling within heading No 85.25
                  85.27      Electrical conduit tubing and joints therefor, of base metal lined with insula­
                             ting material
                  85.28      Electrical parts of machinery and apparatus, not being goods falling within
                             any of the preceding headings of this Chapter
               ex Chapter 86 Railway and tramway locomotives, rolling-stock and parts thereof; railway
                             and tramway track fixtures and fittings ; traffic signalling equipment of all
                             kinds (not electrically powered) excluding products of heacfing No 86.10
                  87.01      Tractors (other than those falling within heading No 87.07), whether or not
                             fitted with power take-offs, winches or pulleys
                  87.02      Motor vehicles for the transport of persons, goods or materials (including
                             sports motor vehicles, other than those of heading No 87.09)
                  87.03      Special-purpose motor lorries and vans (such as breakdown lorries, fire­
                             engines, fire-escapes, road sweeper lorries, snow-ploughs, spraying lorries,
                             crane lorries, searchlight lorries, mobile workshops ana mobile radiological
                             units), but not including the motor vehicles of heading No 87.02
 ---pagebreak--- No L 385/28                    Official Journal of the European Communities                                   31 . 12. 82
                                                   Product obtained
           CCCN heading No                                     Description
                 87.04      Chassis fitted with engines, for the motor vehicle falling within heading No
                            87.01 , 87.02 or 87.03
                87.10       Cycles (including delivery tricycles), not motorized
                87.11       Invalid carriages, whether or not motorized or otherwise mechanically
                            propelled
                87.12       Parts and accessories of articles falling within heading No 87.09, 87.10 or
                            87.11
                88.01       Balloons and airships
                88.02       Flying machines, gliders and kites ; rotochutes
                88.03       Parts of goods falling within heading No 88.01 or 88.02
            CHAPTER 89      SHIPS, BOATS AND FLOATING STRUCTURES
                90.01       Lenses, prisms, mirrors and other optical elements, of any material, un­
                            mounted, other than such elements of glass not optically worked ; sheets or
                           plates, of polarizing material
                90.02      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
                90.04      Spectacles, pince-nez, lorgnettes, goggles and the like, corrective, protective or
                           other
                90.23      Hydrometers and similar instruments ; thermometers, pyrometers, barometers,
                           hygrometers, psychrometers, recording or not; any combination of these in­
                           struments
                90.24      Instruments and apparatus for measuring, checking or automatically
                           controlling the flow, depth, pressure or other variables or liquids or gases, or
                           for automatically controlling temperature (for example, pressure gauges,
                           thermostats, level gauges, flow meters, heat meters, automatic ovendraught
                           regulators), not being articles falling within heading No 90.14
                90.27      Revolution counters, production counters, taximeters, mileometers,
                           pedometers and the like, speed indicators (including magnetic speed indica­
                           tors) and tachometers (other than articles falling within heading No 90.14);
                           stroboscopes
                90.28      Electrical measuring, checking, analyzing or automatically controlling in­
                           struments and apparatus
                90.29      Parts or accessories suitable for use solely or principally with one or more of
                           the articles falling within heading No 90.23, 90.24, 90.26, 90.27 or 90.28
             ex Chapter 91 Clocks and watches and parts thereof, excluding products of heading Nos
                           91.04, 91.08 , 91.09, 91.10 and 91.11
             ex Chapter 92 Musical instruments, sound recorders or reproducers, television image and
                           sound recorders or reproducers ; parts and accessories of such articles
                           excluding products of heading No 92.11 and gramophone records and other
                           sound or similar recorders of heading No 92.12
 ---pagebreak--- 31 . 12 . 82                            Official Journal of the European Communities                                No L 385 / 29
                                                             ANNEX II
                                                               LIST II
                                Finished products to which the 30 % rule in Article 1 (b) applies
                                                           Product obtained
              CCCN heading No                                          Description
                    84.01 C)        Steam and other vapour generating boilers (excluding central heating hot wat­
                                   er boilers capable also of producing low pressure steam); super-heated water
                                   boilers
                    84.02          Auxiliary plant for use with boilers of heading No 84.01 (for example,
                                   economixers, superheaters, soot removers, gas recoverers and the like);
                                   condensers for vapour engines and power units
                    84.03          Producer gas and water gas generators, with or without purifiers ; acetylene
                                   gas generators (water process) and similar gas generators, with or without
                                   puriners
                    84.07          Hydraulic engines and motors (including water wheels and water turbines)
                    84.08 C)       Other engines and motors :
                    84.10 O        Pumps (including motor pumps and turbo pumps) for liquids, whether or not
                                   fitted with measuring devices, liquid elevators of bucket, chain, screw, band
                                   and similar kinds :
                    84.11 O        Air pumps, vacuum pumps and air or gas compressors (including motor and
                                   turbo pumps and compressors, and free-piston generators for gas turbines);
                                   fans, blowers and the like
                    84.13          Furnace burners for liquid fuel (atomizers), for pulverized solid fuel or for
                                   gas ; mechanical stokers, mechanical grates, mecnanical ash dischargers and
                                   similar appliances
                    84.14          Industrial and laboratory furnaces and ovens, non-electric
                    84.15 C)       Refrigerators and refrigerating equipment (electrical and other)
                    84.16          Calendering and similar rolling machines (other than metal-working and
                                   metal-rolling machines and glass-working machines) and cylinders therefor
                    84.17          Machinery, plant and similar laboratory equipment, whether or not electrically
                                   heated, for the treatment of materials by a process involving a change of
                                   temperature such as heating, cooking, roasting, distilling, . rectifying,
                                   sterilizing, pasteurizing, steaming, drying, evaporating, vapourizing,
                                   condensing or cooling, not being machinery or plant of a kind used for
                                   domestic purposes ; instantaneous or storage water heaters, non-electrical
                    84.18          Centrifuges ; filtering and purifying machinery and apparatus (other than filter
                                   funnels, milk strainers and the like), for liquias or gases
                    84.19          Machinery for cleaning or drying bottles or other containers ; machinery for
                                   filling, closing, sealing, capsuling or labelling bottles, cans, boxes, bags or
                                   other containers ; other packing or wrapping ; machinery for aerating
                                   beverages ; dish washing machines
             (') The percentage rule to be applied shall be 25 % .
             (2) For rotary displacement pumps the percentage rule to be applied shall be 25 % .
             (3) For fans, blowers and the like the. percentage rule to be applied shall be 25 % .
 ---pagebreak--- No L 385 / 30                        Official Journal of the European Communities                                 31 . 12 . 82
                                                        Product obtained
             CCCN heading No                                        Description
                   84.20 O       Weighing machinery (excluding balances of a sensitivity of 5 eg or better)
                                  including weight-operated counting and checking machines ; weighing
                                  machine weights of all kinds
                   84.21         Mechanical appliances (whether or not hand operated) for projecting,
                                 dispersing or spraying liquids or powders ; fire extinguishers (charged or not);
                                 spray guns ana similar appliances ; steam or sand blasting machines and similar
                                 jet projecting machines
                   84.22         Lifting, handling, loading or unloading machinery, telphers and conveyors
                                 (for example, lifts, hoists, winches, cranes, transporter cranes, jacks pulley
                                 tackle, belt conveyors and teleferics), not being machinery falling within
                                 heading No 84.23                    ,
                   84.23         Excavating, levelling, tamping, boring and extracting machinery, stationary or
                                 mobile, for earth, minerals or ores (for example, mechanical shovels, coal­
                                 cutters, excavators, scrapers, levellers and bulldozers); pile-drivers ; snow­
                                 ploughs, not self-propelled (including snow-plough attachments)
                   84.24         Agricultural and horticultural machinery for soil preparation or cultivation
                                 (for example, ploughs, harrows, cultivators, seed and fertilizer distributors);
                                 lawn and sports ground rollers
                   84.25         Harvesting and threshing machinery; straw and fodder presses ; hay or grass
                                 mowers ; winnowing and similar cleaning machines for seed, grain or legumi­
                                 nous vegetables ana egg-grading and other grading machines for agricultural
                                 produce (other than those of a kind used in the bread grain milling industry
                                 falling within heading No 84.29)
                   84.26         Dairy machinery (including milking machines)
                   84.27         Presses, crushers and other machinery, of a kind used in wine-making, cider­
                                 making, fruit juice preparation or the like
                   84.28         Other agricultural, horticultural, poultry-keeping and bee-keeping machinery;
                                 germination plant fitted with mechanical or thermal equipment; poultry incu­
                                 bators and brooders
                  84.29          Machinery of a kind used in the bread grain milling industry, and other mach­
                                 inery (other than farm type machinery) for the working of cereals or dried
                                 leguminous vegetables
                  84.30          Machinery, not falling within any other heading of this Chapter, of a kind
                                 used in the following food or drink industries : bakery, confectionery,
                                 chocolate manufacture, macaroni, ravioli or similar cereal food manufacture,
                                 the preparation of meat, fish, fruit or vegetables (including mincing or slicing
                                 machines), sugar manufacture or brewing
                  84.31          Machinery for making or finishing cellulosic pulp, paper or paperboard
                  84.32          Book-binding machinery, including book-sewing machines
                  84.33          Paper or paperboard cutting machines of all kinds ; other machinery for
                                 making up paper pulp, paper or paperboard
            (') The percentage rule to be applied shall be 25 % .
 ---pagebreak--- 31 . 12 . 82                    Official Journal of the European Communities                                   No L 385 / 31
                                                    Product obtained
             CCCN heading No                               ',   Description
                 84.34        Machinery, apparatus and accessories for type-founding or type-setting; mach­
                             inery, other tnan the machine-tools of heading ^No 84.45, 84.46 or 84.47, for
                             preparing or working printing blocks, plates or cylinders ; printing type,
                             impressed flongs and matrices, printing blocks, plates and cylinders ; blocks,
                             plates, cylinders and lithographic stones, prepared for printing purposes (for
                             example, planed, grained or polished)
                 84.35       Other printing machinery; machines for uses ancillary to printing
                 84.38       Auxiliary machinery for use with machines of heading No 84.37 (for example,
                             dobbies, Jacquards, automatic stop motions and shuttle changing
                             mechanisms); parts and accessories suitable for use solely or principally with
                             the machines of the present heading or with machines falling within heading
                             No 84.36 or 84.37 (for example, spindles and spindle flyers, card clothing
                             combs, extruding nipples, shuttles, healds and heald lifters and hosiery
                             needles)
                 84.39       Machinery for the manufacture or finishing of felt in the piece or in shapes,
                             including felt-hat making machines and hat-making blocks
                 84.40       Machinery for washing, cleaning, drying, bleaching, dyeing, dressing,
                             finishing or coating textile yarns, fabrics or made-up textile articles (including
                             laundry and dry-cleaning machinery); fabric folding, reeling or cutting
                             machines ; machines of a kind used in the manufacture of linoleum or other
                             floor coverings for applying the paste to the base fabric or other support;
                             machines of a type used for printing a repetitive design, repetitive words or
                             overall colour on textiles, leather, wallpaper, wrapping paper, linoleum or
                             other materials, and engraved or etched plates, blocks or rollers therefor
                 84.42       Machinery (other than sewing machines) for preparing, tanning or working
                             hides, skins or leather (including boot and shoe machinery)
                 84.43       Converters, ladles, ingot moulds and casting machines, of a kind .used in
                             metallurgy and in metal foundries
                 84.44       Rolling mills and rolls therefor
                 84.49       Tools for working in the hand, pneumatic or with self-contained non-electric
                             motor
                 84.50       Gas-operated welding, brazing, cutting and surface tempering appliances
                 84.55       Parts and accessories (other than covers, carrying cases and the like) suitable
                             for use solely or principally with machines of a kind falling within heading No
                             84.51 , 84.52, 84.53 or 84.54
                 84.56       Machinery for sorting, screening, separating, washing, crushing, grinding or
                             mixing earth, stone, ores or other mineral substances, in solid (including
                             powder and paste) form; machinery for agglomerating, moulding or shaping
                             solid mineral fuels, ceramic pasté, unhardened cements, plastering materials or
                             other mineral products in powder or paste form ; machines for forming
                             foundry moulds of sand
                 84.57       Glass-working machines (other than machines for working glass in the cold);,
                             machines for assembling electric filament and discharge lamps and electronic
                             and similar tubes and valves
 ---pagebreak--- No L 385/32                        Official Journal of the European Communities                                     31 . 12 . 82
                                                       Product obtained
           CCCN heading No                                          Description
                 84.58          Automatic vending machines (for example, stamp, cigarette, chocolate and
                                food machines), not being games of skill or chance
                 84.59          Machines and mechanical appliances, having individual functions, not failing
                                within any other heading of this Chapter
                 84.60          Moulding boxes for metal foundry; moulds of a type used for metal (other
                                than ingot moulds), for metal carbides, for glass, for mineral materials (for
                                example, ceramic pastes, concrete or cement) or for rubber or artificial plastic
                                materials
                 84.61          Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats
                                ana the like, including pressure reducing valves and thermostatically
                                controlled valves
                 84.62 O        Ball, roller or needle roller bearings
                 84.63          Transmission shafts, cranks, bearing housings, plain shaft bearings, gears and
                                gearing (including friction gears and gear-boxes n ml other variable speed
                                gears), flywheels, pulleys and pulley blocks, clutches and shaft couplings
              ex Chapter        Electrical machinery and equipment; parts thereof; excluding products of
                 85 0           heading Nos 85.23, 85.24, 85.25, 85.26, 85.27 and 85.28
                 86.10          Railway and tramway track fixtures and fittings; mechanical equipment, not
                                electrically powered, for signalling to or controlling road, rail or other
                                vehicles, ships or aircraft; parts of the foregoing fixtures, fittings or equipment
                 87.05          Bodies (including cabs), for the motor vehicles falling within heading No
                                87.01 , 87.02 or 87.03
                 87.06          Parts and accessories of the motor vehicles falling within heading No 87.01 ,
                                87.02 or 87.03
                 87.07          Works trucks, mechanically propelled, of the types used in factories, ware­
                                houses, dock areas or airports for short distance transport or handling of
                                goods (for example, platform trucks, fork-lift trucks and straddle carriers);
                                tractors of the type used on railway station platforms ; parts of the foregoing
                                vehicles
                 87.08          Tanks and other armoured fighting vehicles, motorized, whether or not fitted
                                with weapons, and parts of such vehicles
                 87.09 O        Motor-cycles, auto-cycles and cycles fitted with an auxiliary motor, with or
                                without side-cars ; side-cars of all kinds
                 87.13          Baby carriages and parts thereof
                 87.14          Other vehicles (including trailers), not mechanically propelled, and parts
                                thereof
                 88.04          Parachutes and parts thereof and accessories thereto
                 88.05          Catapults and similar aircraft launching gear; ground flying trainers, parts of
                                any of, the foregoing articles
          (') The percentage rule to be applied shall be 25 % .
          (') For heading Nos 85.14 and 85.15 the percentage rule to be applied shall be 25 % and the value
              of the non-originating transistors used must not exceed 3 % of the value of the finished product.
          (J) For motor-cycles, auto-cycles and cycles, with or without sidecars, powered by internal
              combustion engines, of a cyclinder capacity of:
              — 50 cm- or less, the percentage rule to be applied shall be 20 %,
              — more than 50 cm1, the percentage rule to be applied shall be 25 % .
 ---pagebreak--- 31 . 12 . 82                          Official Journal of the European Communities                             No L 385 / 33
                                                        Product obtained
              CCCN heading No                                       Description
              ex Chapter 90 (')    Optical, photographic, cinematographic, measuring, checking, precision,
                                   medical and surgical instruments and apparatus and parts thereof, excluding
                                   products of heading Nos 90.01 , 90.02, 90.04, 90.23, 90.24, 90.27, 90.28 ana
                                   90.29
               '. 91.04            Other clocks
                  91.08            Clock movements, assembled
                  91.09            Watch cases and parts of watch cases
                  91.10            Clock cases and cases of a similar type for other goods of this Chapter, and
                                   parts thereof
                  91.11            Other clock and watch parts
                  92.11 O          Gramophones, dictating machines and other sound recorders or reproducers,
                                   including record-players and tape decks, with or· without sound-heads ;
                                   television image and sound recorders or reproducers
              ex 92.12             Gramophone records and other sound or similar recordings
             (') For heading Nos 90.17 and 90.18 the percentage rule to be applied shall be 25 % .
             (2) For electric gramophones the percentage rule to be applied shall be 25 % .