CELEX: 32019D2143
Language: en
Date: 2019-11-11 00:00:00
Title: Council Decision (EU) 2019/2143 of 11 November 2019 on the position to be taken on behalf of the European Union within the Trade Committee established under the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part, as regards the amendment of Annexes II and VIII to Protocol II of the Agreement

20.12.2019   
               
               
                  EN
               
               
                  Official Journal of the European Union
               
               
                  L 331/1
               
            
         COUNCIL DECISION (EU) 2019/2143
         of 11 November 2019
         on the position to be taken on behalf of the European Union within the Trade Committee established under the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part, as regards the amendment of Annexes II and VIII to Protocol II of the Agreement
         THE COUNCIL OF THE EUROPEAN UNION,
         Having regard to the Treaty on the Functioning of the European Union, and in particular Article 207(3) and the first subparagraph of Article 207(4), in conjunction with Article 218(9) thereof,
         Having regard to the proposal from the European Commission,
         Whereas:
         
                     (1)
                  
                  
                     The Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part (1) (the ‘Agreement’), signed on 30 July 2009, established a framework for an Economic Partnership Agreement. The Agreement has been provisionally applied by the Independent State of Papua New Guinea, the Republic of Fiji and the Independent State of Samoa since 20 December 2009, 28 July 2014 and 31 December 2018, respectively.
                  
               
                     (2)
                  
                  
                     Annex II to Protocol II of the Agreement is based on the 2007 version of the Harmonized System (HS) Nomenclature, annexed to the International Convention on the Harmonized Commodity Description and Coding System of the World Customs Organisation. Since 1 January 2007, a number of changes have been made to the HS Nomenclature. It is necessary to take account of those changes and align Annex II with the 2017 version of the HS Nomenclature. However, the status quo regarding the rules of origin should be maintained because changes made to the HS Nomenclature are not intended to affect the rule of origin applicable to a given product.
                  
               
                     (3)
                  
                  
                     Annex VIII to Protocol II of the Agreement lists the Overseas Countries and Territories (OCTs) of the Union. Following the change of status of Bermuda (2), Mayotte (3) and Saint-Barthélemy (4), and the entry into force of Council Decision 2013/755/EU (5) on the association of the overseas countries and territories with the European Union, the list of OCTs needs to be aligned with Annex II of the Treaty on the Functioning of the European Union (TFEU) in order to take into account those recent changes.
                  
               
                     (4)
                  
                  
                     Annexes II and VIII to Protocol II of the Agreement should therefore be amended in order to align them with the 2017 version of the HS Nomenclature and the list of OCTs in Annex II of the TFEU, respectively.
                  
               
                     (5)
                  
                  
                     Pursuant to Article 41 of Protocol II of the Agreement, the Trade Committee established under the Agreement (‘Trade Committee’) may decide to amend the provisions of that Protocol.
                  
               
                     (6)
                  
                  
                     The Union should determine the position to be taken in the Trade Committee as regards such amendments,
                  
               HAS ADOPTED THIS DECISION:
         
            Article 1
            The position to be taken on behalf of the Union in the Trade Committee established under the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part, as regards the amendment of Annexes II and VIII to Protocol II of the Agreement, shall be based on the draft decision of the Trade Committee attached to this Decision.
         
         
            Article 2
            This Decision shall enter into force on the date of its adoption.
         
         
            Done at Brussels, 11 November 2019.
            
               
                  For the Council
               
               
                  The President
               
               F. MOGHERINI
            
         
         
            (1)  OJ L 272, 16.10.2009, p. 2.
         
            (2)  Annex II to the TFUE (OJ C 326, 26.10.2012, p. 336).
         
            (3)  European Council Decision 2012/419/EU of 11 July 2012 amending the status of Mayotte with regard to the European Union (OJ L 204, 31.7.2012, p. 131).
         
            (4)  European Council Decision 2010/718/EU of 29 October 2010 amending the status with regard to the European Union of the island of Saint-Barthélemy (OJ L 325, 9.12.2010, p. 4).
         
            (5)  Council Decision 2013/755/EU of 25 November 2013 on the association of the overseas countries and territories with the European Union (‘Overseas Association Decision’) (OJ L 344, 19.12.2013, p. 1).
      
      
         
            DRAFT
            DECISION No …/2019 OF THE TRADE COMMITTEE ESTABLISHED UNDER THE INTERIM PARTNERSHIP AGREEMENT BETWEEN THE EUROPEAN COMMUNITY, OF THE ONE PART, AND THE PACIFIC STATES, OF THE OTHER PART
            of …
            amending Annexes II and VIII to Protocol II of the Agreement
            THE TRADE COMMITTEE,
            Having regard to the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part (1) (the ‘Agreement’), signed in London on 30 July 2009, and in particular Article 68(3) and Article 78, in conjunction with Article 41 of Protocol II thereof,
            Whereas:
            
                        (1)
                     
                     
                        The Agreement has been provisionally applied by the Independent State of Papua New Guinea, the Republic of Fiji and the Independent State of Samoa since 20 December 2009, 28 July 2014 and 31 December 2018 respectively.
                     
                  
                        (2)
                     
                     
                        Annex II to Protocol II of the Agreement is based on the 2007 version of the Harmonized System (HS) Nomenclature annexed to the International Convention on the Harmonized Commodity Description and Coding System of the World Customs Organisation (WCO). The WCO has issued a new HS Nomenclature 2017, effective from 1 January 2017. It is necessary to update Annex II to Protocol II of the Agreement to align it with the 2017 version of the HS Nomenclature. However, the status quo regarding the rules of origin should be maintained because changes made to the HS Nomenclature are not intended to affect the rule of origin applicable to a given product.
                     
                  
                        (3)
                     
                     
                        Annex VIII to Protocol II of the Agreement lists the Overseas Countries and Territories (OCTs) of the European Union. The status of some of the territories has recently changed: Saint Barthélemy (FR) and Bermuda (UK) became OCTs associated with the Union on 1 January 2012 and 1 January 2014 respectively, and Mayotte (FR) became an Outermost Region (OR) of the Union on 1 January 2014. It is necessary to update the list of OCTs in Annex VIII to Protocol II of the Agreement in order to align the list with the Treaty on the Functioning of the European Union,
                     
                  HAS ADOPTED THIS DECISION:
            
               Article 1
               The Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part, is amended as follows:
               
                           (1)
                        
                        
                           Annex II to Protocol II of the Agreement is replaced by the text set out in Annex I to this Decision.
                        
                     
                           (2)
                        
                        
                           Annex VIII to Protocol II of the Agreement is replaced by the text set out in Annex II to this Decision.
                        
                     
            
               Article 2
               This Decision shall enter into force on ….
            
            
               Done at …,
               
                  
                     For the Trade Committee
                  
                  
                     On behalf of the Union
                  
                  
                     On behalf of the Pacific States
                  
               
            
            
               (1)  OJ L 272, 16.10.2009, p. 2.
         
         
            
               ANNEX I
               
                  
                     
                        ‘ANNEX II TO PROTOCOL II
                        LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS
                        The products mentioned in this list may not all be covered by this Agreement. It is therefore necessary to consult the other parts of this Agreement.
                        
                                    HS heading No
                                 
                                 
                                    Description of product
                                 
                                 
                                    Working or processing carried out on non-originating materials that confers originating status
                                 
                              
                                    (1)
                                 
                                 
                                    (2)
                                 
                                 
                                    (3) or (4)
                                 
                              
                                    Chapter 01
                                 
                                 
                                    Live animals
                                 
                                 
                                    All the animals of Chapter 1 used must be wholly obtained
                                 
                                 
                                     
                                 
                              
                                    Chapter 02
                                 
                                 
                                    Meat and edible meat offal
                                 
                                 
                                    Manufacture in which all the materials of Chapters 1 and 2 used must be wholly obtained
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 03
                                 
                                 
                                    Fish and crustaceans, molluscs and other aquatic invertebrates; except for:
                                 
                                 
                                    All the materials of Chapter 3 used must be wholly obtained
                                 
                                 
                                     
                                 
                              
                                    0304 
                                 
                                 
                                    Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
                                 
                                 
                                    Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    0305 
                                 
                                 
                                    Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption
                                 
                                 
                                    Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    ex 0306 
                                 
                                 
                                    Crustaceans, whether in shell or not, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption
                                 
                                 
                                    Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    ex 0307 
                                 
                                 
                                    Molluscs, whether in shell or not, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption
                                 
                                 
                                    Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    ex 0308 
                                 
                                 
                                    Aquatic invertebrates other than crustaceans and molluscs, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption
                                 
                                 
                                    Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 04
                                 
                                 
                                    Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for:
                                 
                                 
                                    Manufacture in which all the materials of Chapter 4 used must be wholly obtained
                                 
                                 
                                     
                                 
                              
                                    0403 
                                 
                                 
                                    Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials of Chapter 4 used must be wholly obtained;
                                             
                                          
                                                —
                                             
                                             
                                                any fruit juice (except those of pineapple, lime or grapefruit) of heading No 2009  used must already be originating;
                                             
                                          
                                                —
                                             
                                             
                                                the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                             
                                          
                                 
                                     
                                 
                              
                                    ex Chapter 05
                                 
                                 
                                    Products of animal origin, not elsewhere specified or included; except for:
                                 
                                 
                                    Manufacture in which all the materials of Chapter 5 used must be wholly obtained
                                 
                                 
                                     
                                 
                              
                                    ex 0502 
                                 
                                 
                                    Prepared pigs', hogs' or boars' bristles and hair
                                 
                                 
                                    Cleaning, disinfecting, sorting and straightening of bristles and hair
                                 
                                 
                                     
                                 
                              
                                    Chapter 06
                                 
                                 
                                    Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials of Chapter 6 used must be wholly obtained;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                             
                                          
                                 
                                     
                                 
                              
                                    Chapter 07
                                 
                                 
                                    Edible vegetables and certain roots and tubers
                                 
                                 
                                    Manufacture in which all the materials of Chapter 7 used must be wholly obtained;
                                 
                                 
                                     
                                 
                              
                                    Chapter 08
                                 
                                 
                                    Edible fruit and nuts; peel of citrus fruits or melons
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the fruit and nuts used must be wholly obtained;
                                             
                                          
                                                —
                                             
                                             
                                                the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product
                                             
                                          
                                 
                                     
                                 
                              
                                    ex Chapter 09
                                 
                                 
                                    Coffee, tea, maté and spices; except for:
                                 
                                 
                                    Manufacture in which all the materials of Chapter 9 used must be wholly obtained
                                 
                                 
                                     
                                 
                              
                                    0901 
                                 
                                 
                                    Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion
                                 
                                 
                                    Manufacture from materials of any heading
                                 
                                 
                                     
                                 
                              
                                    0902 
                                 
                                 
                                    Tea, whether or not flavoured
                                 
                                 
                                    Manufacture from materials of any heading
                                 
                                 
                                     
                                 
                              
                                    ex 0910 
                                 
                                 
                                    Mixtures of spices
                                 
                                 
                                    Manufacture from materials of any heading
                                 
                                 
                                     
                                 
                              
                                    Chapter 10
                                 
                                 
                                    Cereals
                                 
                                 
                                    Manufacture in which all the materials of Chapter 10 used must be wholly obtained
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 11
                                 
                                 
                                    Products of the milling industry; malt; starches; inulin; wheat gluten; except for:
                                 
                                 
                                    Manufacture in which all the cereals, edible vegetables, roots and tubers of heading No 0714  or fruit used must be wholly obtained
                                 
                                 
                                     
                                 
                              
                                    ex 1106 
                                 
                                 
                                    Flour, meal and powder of the dried, shelled leguminous vegetables of heading No 0713 
                                 
                                 
                                    Drying and milling of leguminous vegetables of heading No 0708 
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 12
                                 
                                 
                                    Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
                                 
                                 
                                    Manufacture in which all the materials of Chapter 12 used must be wholly obtained
                                 
                                 
                                     
                                 
                              
                                    ex 1211 
                                 
                                 
                                    Plants and parts of plants (including seeds and fruits), of a kind used
                                    primarily in perfumery, in pharmacy or for insecticidal, fungicidal or
                                    similar purposes, chilled or frozen, whether or not cut, crushed or powdered:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                    ex 1211 20 
                                 
                                 
                                    – Ginseng roots
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                             
                                          
                                 
                                     
                                 
                              
                                    ex 1211 30 , ex 1211 40  and ex 1211 50 
                                 
                                 
                                    – Coca leafs, poppy straw and ephedra
                                 
                                 
                                    Manufacture in which all the materials of Chapter 14 used must be wholly obtained
                                 
                                 
                                     
                                 
                              
                                    ex 1211 90 
                                 
                                 
                                    Vegetable products not elsewhere specified or included, other than cotton linters:
                                 
                                 
                                    Manufacture in which all the materials of Chapter 14 used must be wholly obtained
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Nuts, not containing added sugar or spirit
                                 
                                 
                                    Manufacture in which the value of the originating nuts and oil seeds of heading Nos 0801 , 0802  and 1202  to 1207  used exceeds 60 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Peanut butter; mixtures based on cereals; palm hearts; maize (corn)
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                             
                                          
                                 
                                     
                                 
                              
                                    1301 
                                 
                                 
                                    Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
                                 
                                 
                                    Manufacture in which the value of any materials of heading No 1301  used may not exceed 50 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    1302 
                                 
                                 
                                    Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Mucilages and thickeners, modified, derived from vegetable products
                                 
                                 
                                    Manufacture from non-modified mucilages and thickeners
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Other
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    Chapter 14
                                 
                                 
                                    Vegetable plaiting materials; vegetable products not elsewhere specified or included
                                 
                                 
                                    Manufacture in which all the materials of Chapter 14 used must be wholly obtained
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 15
                                 
                                 
                                    Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animals or vegetable waxes; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    1501 
                                 
                                 
                                    Pig fat (including lard) and poultry fat, other than that of heading No 0209  or 1503 :
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Fats from bones or waste
                                 
                                 
                                    Manufacture from materials of any heading except those of heading No 0203 , 0206  or 0207  or bones of heading No 0506 
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Other
                                 
                                 
                                    Manufacture from meat or edible offal of swine of heading No 0203  or 0206  or of meat and edible offal of poultry of heading No 0207 
                                 
                                 
                                     
                                 
                              
                                    1502 
                                 
                                 
                                    Fats of bovine animals, sheep or goats, other than those of heading No 1503 :
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Fats from bones or waste
                                 
                                 
                                    Manufacture from materials of any heading except those of heading No 0201 , 0202 , 0204  or 0206  or bones of heading No 0506 
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Other
                                 
                                 
                                    Manufacture in which all the materials of Chapter 2 used must be wholly obtained
                                 
                                 
                                     
                                 
                              
                                    1504 
                                 
                                 
                                    Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Solid fractions
                                 
                                 
                                    Manufacture from materials of any heading including other materials of heading No 1504 
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Other
                                 
                                 
                                    Manufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained
                                 
                                 
                                     
                                 
                              
                                    ex 1505 
                                 
                                 
                                    Refined lanolin
                                 
                                 
                                    Manufacture from crude wool grease of heading No 1505 
                                 
                                 
                                     
                                 
                              
                                    1506 
                                 
                                 
                                    Other animals fats and oils and their fractions, whether or not refined, but not chemically modified:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Solid fractions
                                 
                                 
                                    Manufacture from materials of any heading including other materials of heading No 1506 
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Other
                                 
                                 
                                    Manufacture in which all the materials of Chapter 2 used must be wholly obtained
                                 
                                 
                                     
                                 
                              
                                    1507  to 1515 
                                 
                                 
                                    Vegetable oils and their fractions:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Solid fractions, except for that of jojoba oil
                                 
                                 
                                    Manufacture from other materials of heading Nos 1507  to 1515 
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Other
                                 
                                 
                                    Manufacture in which all the vegetable materials used must be wholly obtained
                                 
                                 
                                     
                                 
                              
                                    1516 
                                 
                                 
                                    Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized, whether or not refined, but not further prepared
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials of Chapter 2 used must be wholly obtained;
                                             
                                          
                                                —
                                             
                                             
                                                all the vegetable materials used must be wholly obtained. However, materials of heading Nos 1507 , 1508 , 1511  and 1513  may be used
                                             
                                          
                                 
                                     
                                 
                              
                                    1517 
                                 
                                 
                                    Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading No 1516 
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials of Chapters 2 and 4 used must be wholly obtained;
                                             
                                          
                                                —
                                             
                                             
                                                all the vegetable materials used must be wholly obtained. However, materials of heading Nos 1507 , 1508 , 1511  and 1513  may be used
                                             
                                          
                                 
                                     
                                 
                              
                                    ex Chapter 16
                                 
                                 
                                    Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates; except for:
                                 
                                 
                                    Manufacture from animals of Chapter 1
                                 
                                 
                                     
                                 
                              
                                    1604  and 1605 
                                 
                                 
                                    Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs;
                                    Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved
                                 
                                 
                                    Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 17
                                 
                                 
                                    Sugars and sugar confectionery; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    ex 1701 
                                 
                                 
                                    Cane or beet sugar and chemically pure sucrose, in solid form, flavoured or coloured
                                 
                                 
                                    Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    1702 
                                 
                                 
                                    Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Chemically pure maltose and fructose
                                 
                                 
                                    Manufacture from materials of any heading including other materials of heading No 1702 
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Other sugars in solid form, flavoured or coloured
                                 
                                 
                                    Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Other
                                 
                                 
                                    Manufacture in which all the materials used must already be originating
                                 
                                 
                                     
                                 
                              
                                    ex 1703 
                                 
                                 
                                    Molasses resulting from the extraction or refining of sugar, flavoured or coloured
                                 
                                 
                                    Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    1704 
                                 
                                 
                                    Sugar confectionery (including white chocolate), not containing cocoa
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                             
                                          
                                 
                                     
                                 
                              
                                    Chapter 18
                                 
                                 
                                    Cocoa and cocoa preparations
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                             
                                          
                                 
                                     
                                 
                              
                                    1901 
                                 
                                 
                                    Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading Nos 0401  to 0404 , not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Malt extract
                                 
                                 
                                    Manufacture from cereals of Chapter 10
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Other
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                             
                                          
                                 
                                     
                                 
                              
                                    1902 
                                 
                                 
                                    Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs
                                 
                                 
                                    Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained;
                                             
                                          
                                                —
                                             
                                             
                                                all the materials of Chapters 2 and 3 used must be wholly obtained
                                             
                                          
                                 
                                     
                                 
                              
                                    1903 
                                 
                                 
                                    Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms
                                 
                                 
                                    Manufacture from materials of any heading except potato starch of heading No 1108 
                                 
                                 
                                     
                                 
                              
                                    1904 
                                 
                                 
                                    Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included
                                 
                                 
                                    Manufacture:
                                    
                                                —
                                             
                                             
                                                from materials not classified within heading No 1806 ;
                                             
                                          
                                                —
                                             
                                             
                                                in which all the cereals and flour (except durum wheat and its derivates and Zea indurata maize) used must be wholly obtained;
                                             
                                          
                                                —
                                             
                                             
                                                in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                             
                                          
                                 
                                     
                                 
                              
                                    1905 
                                 
                                 
                                    Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
                                 
                                 
                                    Manufacture from materials of any heading except those of Chapter 11
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 20
                                 
                                 
                                    Preparations of vegetables, fruit, nuts or other parts of plants; except for:
                                 
                                 
                                    Manufacture in which all the fruit, nuts or vegetables used must be wholly obtained
                                 
                                 
                                     
                                 
                              
                                    ex 2001 
                                 
                                 
                                    Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    ex 2004  and ex 2005 
                                 
                                 
                                    Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    2006 
                                 
                                 
                                    Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallized)
                                 
                                 
                                    Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    2007 
                                 
                                 
                                    Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                             
                                          
                                 
                                     
                                 
                              
                                    ex 2008 
                                 
                                 
                                    – Nuts, not containing added sugar or spirit
                                 
                                 
                                    Manufacture in which the value of the originating nuts and oil seeds of heading Nos 0801 , 0802  and 1202  to 1207  used exceeds 60 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Peanut butter; mixtures based on cereals; palm hearts; maize (corn)
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                             
                                          
                                 
                                     
                                 
                              
                                    2009 
                                 
                                 
                                    Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                             
                                          
                                 
                                     
                                 
                              
                                    ex Chapter 21
                                 
                                 
                                    Miscellaneous edible preparations; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    2101 
                                 
                                 
                                    Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                all the chicory used must be wholly obtained
                                             
                                          
                                 
                                     
                                 
                              
                                    2103 
                                 
                                 
                                    Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Sauces and preparations therefor; mixed condiments and mixed seasonings
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product. However, mustard flour or meal or prepared mustard may be used
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Mustard flour and meal and prepared mustard
                                 
                                 
                                    Manufacture from materials of any heading
                                 
                                 
                                     
                                 
                              
                                    ex 2104 
                                 
                                 
                                    Soups and broths and preparations therefor
                                 
                                 
                                    Manufacture from materials of any heading except prepared or preserved vegetables of heading Nos 2002  to 2005 
                                 
                                 
                                     
                                 
                              
                                    2106 
                                 
                                 
                                    Food preparations not elsewhere specified or included
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                             
                                          
                                 
                                     
                                 
                              
                                    ex Chapter 22
                                 
                                 
                                    Beverages, spirits and vinegar; except for:
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                all the grapes or any material derived from grapes used must be wholly obtained
                                             
                                          
                                 
                                     
                                 
                              
                                    2202 
                                 
                                 
                                    Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009 
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product;
                                             
                                          
                                                —
                                             
                                             
                                                any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating
                                             
                                          
                                 
                                     
                                 
                              
                                    2207 
                                 
                                 
                                    Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
                                 
                                 
                                    Manufacture:
                                    
                                                —
                                             
                                             
                                                using materials not classified in headings No 2207  or 2208 ;
                                             
                                          
                                                —
                                             
                                             
                                                in which all the grapes or any materials derived from grapes used must be wholly obtained or if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume
                                             
                                          
                                 
                                     
                                 
                              
                                    2208 
                                 
                                 
                                    Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
                                 
                                 
                                    Manufacture:
                                    
                                                —
                                             
                                             
                                                from materials not classified within heading No 2207  or 2208 ;
                                             
                                          
                                                —
                                             
                                             
                                                in which all the grapes or any material derived from grapes used must be wholly obtained or if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume
                                             
                                          
                                 
                                     
                                 
                              
                                    ex Chapter 23
                                 
                                 
                                    Residues and waste from the food industries; prepared animal fodder; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    ex 2301 
                                 
                                 
                                    Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption
                                 
                                 
                                    Manufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained
                                 
                                 
                                     
                                 
                              
                                    ex 2303 
                                 
                                 
                                    Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight
                                 
                                 
                                    Manufacture in which all the maize used must be wholly obtained
                                 
                                 
                                     
                                 
                              
                                    ex 2306 
                                 
                                 
                                    Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil
                                 
                                 
                                    Manufacture in which all the olives used must be wholly obtained
                                 
                                 
                                     
                                 
                              
                                    2309 
                                 
                                 
                                    Preparations of a kind used in animal feeding
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the cereals, sugar or molasses, meat or milk used must already be originating;
                                             
                                          
                                                —
                                             
                                             
                                                all the materials of Chapter 3 used must be wholly obtained
                                             
                                          
                                 
                                     
                                 
                              
                                    ex Chapter 24
                                 
                                 
                                    Tobacco and manufactured tobacco substitutes; except for:
                                 
                                 
                                    Manufacture in which all the materials of Chapter 24 used must be wholly obtained
                                 
                                 
                                     
                                 
                              
                                    2402 
                                 
                                 
                                    Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
                                 
                                 
                                    Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401  used must already be originating
                                 
                                 
                                     
                                 
                              
                                    ex 2403 
                                 
                                 
                                    Smoking tobacco
                                 
                                 
                                    Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401  used must already be originating
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 25
                                 
                                 
                                    Salt; sulphur; earths and stone; plastering materials, lime and cement; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    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 stone, 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 stone (even if already sawn) of a thickness exceeding 25 cm
                                 
                                 
                                     
                                 
                              
                                    ex 2518 
                                 
                                 
                                    Calcined dolomite
                                 
                                 
                                    Calcination of dolomite not calcined
                                 
                                 
                                     
                                 
                              
                                    ex 2519 
                                 
                                 
                                    Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product. However, natural magnesium carbonate (magnesite) may be used
                                 
                                 
                                     
                                 
                              
                                    ex 2520 
                                 
                                 
                                    Plasters specially prepared for dentistry
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    ex 2524 
                                 
                                 
                                    Natural asbestos fibres
                                 
                                 
                                    Manufacture from asbestos concentrate
                                 
                                 
                                     
                                 
                              
                                    ex 2525 
                                 
                                 
                                    Mica powder
                                 
                                 
                                    Grinding of mica or mica waste
                                 
                                 
                                     
                                 
                              
                                    ex 2530 
                                 
                                 
                                    Earth colours, calcined or powdered
                                 
                                 
                                    Calcination or grinding of earth colours
                                 
                                 
                                     
                                 
                              
                                    Chapter 26
                                 
                                 
                                    Ores, slag and ash
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 27
                                 
                                 
                                    Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the 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
                                 
                                 
                                    Operations of refining and/or one or more specific process(es) (1)
                                    
                                 
                                 
                                    Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                                 
                              
                                    ex 2709 
                                 
                                 
                                    Crude oils obtained from bituminous minerals
                                 
                                 
                                    Destructive distillation of bituminous materials
                                 
                                 
                                     
                                 
                              
                                    2710 
                                 
                                 
                                    Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations
                                 
                                 
                                    Operations of refining and/or one or more specific process(es) (2)
                                    
                                 
                                 
                                    Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                                 
                              
                                    2711 
                                 
                                 
                                    Petroleum gases and other gaseous hydrocarbons
                                 
                                 
                                    Operations of refining and/or one or more specific process(es) (3)
                                    
                                 
                                 
                                    Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                                 
                              
                                    2712 
                                 
                                 
                                    Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes and similar products obtained by synthesis or by other processes, whether or not coloured
                                 
                                 
                                    Operations of refining and/or one or more specific process(es) (4)
                                    
                                 
                                 
                                    Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                                 
                              
                                    2713 
                                 
                                 
                                    Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials
                                 
                                 
                                    Operations of refining and/or one or more specific process(es) (5)
                                    
                                 
                                 
                                    Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                                 
                              
                                    2714 
                                 
                                 
                                    Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
                                 
                                 
                                    Operations of refining and/or one or more specific process(es) (6)
                                    
                                 
                                 
                                    Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                                 
                              
                                    2715 
                                 
                                 
                                    Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)
                                 
                                 
                                    Operations of refining and/or one or more specific process(es) (7)
                                    
                                 
                                 
                                    Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                                 
                              
                                    ex Chapter 28
                                 
                                 
                                    Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                              
                                    ex 2805 
                                 
                                 
                                    “Mischmetall”
                                 
                                 
                                    Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    ex 2811 
                                 
                                 
                                    Sulphur trioxide
                                 
                                 
                                    Manufacture from sulphur dioxide
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                              
                                    ex 2833 
                                 
                                 
                                    Aluminium sulphate
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    ex 2840 
                                 
                                 
                                    Sodium perborate
                                 
                                 
                                    Manufacture from disodium tetraborate pentahydrate
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                              
                                    ex 2852 
                                 
                                 
                                    – Mercury compounds of Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – – Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
                                 
                                 
                                    Manufacture from materials of any heading. However, the value of all the materials of heading No 2909  used may not exceed 20 % of the ex-works price of the product
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                              
                                     
                                 
                                 
                                    – – Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives
                                 
                                 
                                    Manufacture from materials of any heading
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                              
                                     
                                 
                                 
                                    – Mercury compounds of nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds
                                 
                                 
                                    Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932 , 2933  and 2934  used may not exceed 20 % of the ex-works price 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
                                 
                              
                                     
                                 
                                 
                                    – Other chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included, containing mercury compounds
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents, containing mercury compounds, whether or not on a backing, other than those of heading No 3002  or 3006 ; certified reference materials, containing mercury compounds
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 29
                                 
                                 
                                    Organic chemicals; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                              
                                    ex 2901 
                                 
                                 
                                    Acyclic hydrocarbons for use as power or heating fuels
                                 
                                 
                                    Operations of refining and/or one or more specific process(es) (8)
                                    
                                 
                                 
                                    Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                                 
                              
                                    ex 2902 
                                 
                                 
                                    Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels
                                 
                                 
                                    Operations of refining and/or one or more specific process(es) (9)
                                    
                                 
                                 
                                    Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                                 
                              
                                    ex 2905 
                                 
                                 
                                    Metal alcoholates of alcohols of this heading and of ethanol
                                 
                                 
                                    Manufacture from materials of any heading, including other materials of heading No 2905 . However, metal alcoholates of this heading may be used, provided their value does not exceed 20 % of the ex-works price of the product
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                              
                                    2915 
                                 
                                 
                                    Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
                                 
                                 
                                    Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2915  and 2916  used may not exceed 20 % of the ex-works price 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
                                 
                              
                                    ex 2932 
                                 
                                 
                                    – Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
                                 
                                 
                                    Manufacture from materials of any heading. However, the value of all the materials of heading No 2909  used may not exceed 20 % of the ex-works price of the product
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                              
                                     
                                 
                                 
                                    – Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives
                                 
                                 
                                    Manufacture from materials of any heading
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                              
                                    2933 
                                 
                                 
                                    Heterocyclic compounds with nitrogen hetero-atom(s) only
                                 
                                 
                                    Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932  and 2933  used may not exceed 20 % of the ex-works price 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
                                 
                              
                                    2934 
                                 
                                 
                                    Nucleic acids and their salts; other heterocyclic compounds
                                 
                                 
                                    Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932 , 2933  and 2934  used may not exceed 20 % of the ex-works price 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
                                 
                              
                                    ex 2937 
                                 
                                 
                                    Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Other heterocyclic compounds with nitrogen hetero-atom(s) only
                                 
                                 
                                    Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932  and 2933  used may not exceed 20 % of the ex-works price 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
                                 
                              
                                     
                                 
                                 
                                    – Other nucleic acids and their salts; other heterocyclic compounds
                                 
                                 
                                    Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932 , 2933  and 2934  used may not exceed 20 % of the ex-works price 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
                                 
                              
                                    ex 2939 11 
                                 
                                 
                                    Concentrates of poppy straw containing not less than 50 % by weight of alkaloids
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    2939 80 
                                 
                                 
                                    Alkaloids of non-vegetal origin:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Heterocyclic compounds with nitrogen hetero-atom(s) only
                                 
                                 
                                    Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932  and 2933  used may not exceed 20 % of the ex-works price 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
                                 
                              
                                     
                                 
                                 
                                    – Nucleic acids and their salts; other heterocyclic compounds
                                 
                                 
                                    Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932 , 2933  and 2934  used may not exceed 20 % of the ex-works price 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
                                 
                              
                                    ex Chapter 30
                                 
                                 
                                    Pharmaceutical products; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    ex 3002 
                                 
                                 
                                    Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Other carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds, in the form of peptides and proteins which are directly involved in the regulation of immunological processes
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                              
                                     
                                 
                                 
                                    – Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale
                                 
                                 
                                    Manufacture from materials of any heading, including other materials of heading No 3002 . The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Other:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – – human blood
                                 
                                 
                                    Manufacture from materials of any heading, including other materials of heading No 3002 . The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – – animal blood prepared for therapeutic or prophylactic uses
                                 
                                 
                                    Manufacture from materials of any heading, including other materials of heading No 3002 . The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – – blood fractions other than antisera, haemoglobin, blood globulins and serum globulins
                                 
                                 
                                    Manufacture from materials of any heading, including other materials of heading No 3002 . The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – – haemoglobin, blood globulins and serum globulins
                                 
                                 
                                    Manufacture from materials of any heading, including other materials of heading No 3002 . The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – – other
                                 
                                 
                                    Manufacture from materials of any heading, including other materials of heading No 3002 . The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Other heterocyclic compounds with nitrogen hetero-atom(s) only, containing an unfused imidazole ring (whether or not hydrogenated) in the structure, in the form of peptides and proteins which are directly involved in the regulation of immunological processes
                                 
                                 
                                    Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932  and 2933  used shall not exceed 20 % of the ex-works price 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
                                 
                              
                                     
                                 
                                 
                                    – Other nucleic acids and their salts, whether or not chemically defined, in the form of peptides and proteins which are directly involved in the regulation of immunological processes; other heterocyclic compounds, in the form of peptides and proteins which are directly involved in the regulation of immunological processes
                                 
                                 
                                    Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932 , 2933  and 2934  used shall not exceed 20 % of the ex-works price 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
                                 
                              
                                     
                                 
                                 
                                    – Other hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis, in the form of peptides and proteins (other than goods of heading No 2937 ) which are directly involved in the regulation of immunological processes; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones, in the form of peptides and proteins (other than goods of heading No 2937 ) which are directly involved in the regulation of immunological processes
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                              
                                     
                                 
                                 
                                    – Other polyethers, in primary forms, in the form of peptides and proteins which are directly involved in the regulation of immunological processes
                                 
                                 
                                    Manufacture in which the value of the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (10)
                                    
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                                 
                              
                                    3003  and 3004 
                                 
                                 
                                    Medicaments (excluding goods of heading No 3002 , 3005  or 3006 ):
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Obtained from amikacin of heading No 2941 
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials of heading No 3003  or 3004  may be used provided their value, taken together, does not exceed 20 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Other
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product. However, materials of heading No 3003  or 3004  may be used provided their value, taken together, does not exceed 20 % of the ex-works price of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                             
                                          
                                 
                                     
                                 
                              
                                    ex 3006 
                                 
                                 
                                    Appliances identifiable for ostomy use made of plastic:
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Sterile absorbable surgical or dental yarn and sterile surgical or dental adhesion barriers, whether or not absorbable:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – – Made of plastic:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – – – 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 any 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
                                 
                              
                                     
                                 
                                 
                                    – – – Addition homopolymerization 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;
                                             
                                          
                                                —
                                             
                                             
                                                the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (11)
                                                
                                             
                                          
                                 
                                    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 any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (12)
                                    
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                                 
                              
                                     
                                 
                                 
                                    – – Made of fabrics
                                 
                                 
                                    Manufacture from yarn (13)
                                    
                                 
                                 
                                     
                                 
                              
                                    3006 70 
                                 
                                 
                                    Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    ex 3006 92 
                                 
                                 
                                    Waste pharmaceuticals:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    Other chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), 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
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 31
                                 
                                 
                                    Fertilisers; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                              
                                    ex 3105 
                                 
                                 
                                    Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilizers; goods of this Chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for:
                                    
                                                —
                                             
                                             
                                                sodium nitrate
                                             
                                          
                                                —
                                             
                                             
                                                calcium cyanamide
                                             
                                          
                                                —
                                             
                                             
                                                potassium sulphate
                                             
                                          
                                                —
                                             
                                             
                                                magnesium potassium sulphate
                                             
                                          
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials 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 40 % of the ex-works price of the product
                                 
                              
                                    ex Chapter 32
                                 
                                 
                                    Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                              
                                    ex 3201 
                                 
                                 
                                    Tannins and their salts, ethers, esters and other derivatives
                                 
                                 
                                    Manufacture from tanning extracts of vegetable origin
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                              
                                    3205 
                                 
                                 
                                    Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes (14)
                                    
                                 
                                 
                                    Manufacture from materials of any heading, except headings Nos 3203 , 3204  and 3205 . However, materials from heading No 3205  may be used provided their value 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 40 % of the ex-works price of the product
                                 
                              
                                    ex Chapter 33
                                 
                                 
                                    Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                              
                                    3301 
                                 
                                 
                                    Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils
                                 
                                 
                                    Manufacture from materials of any heading, including materials of a different “group” (15) in this heading. However, materials of the same group may be used, provided their value does not exceed 20 % of the ex-works price of the product
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                              
                                    ex Chapter 34
                                 
                                 
                                    Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                              
                                    ex 3403 
                                 
                                 
                                    Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70 % by weight
                                 
                                 
                                    Operations of refining and/or one or more specific process(es) (16)
                                    
                                 
                                 
                                    Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                                 
                              
                                    3404 
                                 
                                 
                                    Artificial waxes and prepared waxes:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Other
                                 
                                 
                                    Manufacture from materials of any heading, except:
                                    
                                                —
                                             
                                             
                                                hydrogenated oils having the character of waxes of heading No 1516 ;
                                             
                                          
                                                —
                                             
                                             
                                                fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading No 3823 ;
                                             
                                          
                                                —
                                             
                                             
                                                materials of heading No 3404 
                                             
                                          However, these materials may be used provided their value does not exceed 20 % of the ex-works price of the product.
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                              
                                    ex Chapter 35
                                 
                                 
                                    Albuminoidal substances; modified starches; glues; enzymes; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                              
                                    3505 
                                 
                                 
                                    Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Starch ethers and esters
                                 
                                 
                                    Manufacture from materials of any heading, including other materials of heading No 3505 
                                 
                                 
                                    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 those of heading No 1108 
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                              
                                    ex 3507 
                                 
                                 
                                    Prepared enzymes not elsewhere specified or included
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    Chapter 36
                                 
                                 
                                    Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                              
                                    ex Chapter 37
                                 
                                 
                                    Photographic or cinematographic goods; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                              
                                    3701 
                                 
                                 
                                    Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Instant print film for colour photography, in packs
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than heading No 3701  or 3702 . However, materials from heading No 3702  may be used provided their value does not exceed 30 % of the ex-works price 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
                                 
                              
                                     
                                 
                                 
                                    – Other
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than heading No 3701  or 3702 . However, materials from heading Nos 3701  and 3702  may be used provided their value taken together, 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 40 % of the ex-works price of the product
                                 
                              
                                    3702 
                                 
                                 
                                    Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than heading No 3701  or 3702 
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                              
                                    3704 
                                 
                                 
                                    Photographic plates, film paper, paperboard and textiles, exposed but not developed
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than heading Nos 3701  to 3704 
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                              
                                    ex Chapter 38
                                 
                                 
                                    Miscellaneous chemical products; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                              
                                    ex 3801 
                                 
                                 
                                    – Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils
                                 
                                 
                                    Manufacture in which the value of all the materials of heading No 3403  used does not exceed 20 % of the ex-works price of the product
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                              
                                    ex 3803 
                                 
                                 
                                    Refined tall oil
                                 
                                 
                                    Refining of crude tall oil
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                              
                                    ex 3805 
                                 
                                 
                                    Spirits of sulphate turpentine, purified
                                 
                                 
                                    Purification by distillation or refining of raw spirits of sulphate turpentine
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                              
                                    ex 3806 
                                 
                                 
                                    Ester gums
                                 
                                 
                                    Manufacture from resin acids
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                              
                                    ex 3807 
                                 
                                 
                                    Wood pitch (wood tar pitch)
                                 
                                 
                                    Distillation of wood tar
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                              
                                    3808 
                                 
                                 
                                    Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
                                 
                                 
                                     
                                 
                              
                                    3809 
                                 
                                 
                                    Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, 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 products
                                 
                                 
                                     
                                 
                              
                                    3810 
                                 
                                 
                                    Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
                                 
                                 
                                     
                                 
                              
                                    3811 
                                 
                                 
                                    Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals
                                 
                                 
                                    Manufacture in which the value of all the materials of heading No 3811  used does not exceed 50 % 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
                                 
                                 
                                     
                                 
                              
                                    3812 
                                 
                                 
                                    Prepared rubber accelerators; compound plasticizers for rubber or plastics, not elsewhere specified or included; anti-oxidizing preparations and other compound stabilizers for 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
                                 
                                 
                                     
                                 
                              
                                    3813 
                                 
                                 
                                    Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    3814 
                                 
                                 
                                    Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or vanish removers
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    3818 
                                 
                                 
                                    Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    3819 
                                 
                                 
                                    Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    3820 
                                 
                                 
                                    Anti-freezing preparations and prepared de-icing fluids
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    ex 3821 
                                 
                                 
                                    Prepared culture media for the maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    3822 
                                 
                                 
                                    Diagnostic or laboratory reagents on a backing and prepared diagnostic or laboratory reagents, whether or not on a backing, other than those of heading No 3002  or 3006 
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    3823 
                                 
                                 
                                    Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Industrial monocarboxylic fatty acids, acid oils from refining
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Industrial fatty alcohols
                                 
                                 
                                    Manufacture from materials of any heading including other materials of heading No 3823 
                                 
                                 
                                     
                                 
                              
                                    3824 
                                 
                                 
                                    Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – The following of this heading:
                                    Prepared binders for foundry moulds or cores based on natural resinous products
                                    Naphthenic acids, their water insoluble salts and their esters
                                    Sorbitol other than that of heading No 2905 
                                    Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts
                                    Ion exchangers
                                    Getters for vacuum tubes
                                    Alkaline iron oxide for the purification of gas
                                    Ammoniacal gas liquors and spent oxide produced in coal gas purification
                                    Sulphonaphthenic acids, their water insoluble salts and their esters
                                    Fusel oil and Dippel's oil
                                    Mixtures of salts having different anions
                                    Copying pastes with a basis of gelatin, whether or not on a paper or textile backing
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
                                 
                                 
                                    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
                                 
                                 
                                     
                                 
                              
                                    ex 3825 
                                 
                                 
                                    Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to this chapter:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Clinical waste: surgical gloves, mittens and mitts
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Syringes, needles, catheters, cannulae and the like
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 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
                                 
                              
                                    3826 
                                 
                                 
                                    Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    3901  to 3915 
                                 
                                 
                                    Plastics in primary forms, waste, parings and scrap, of plastic; except for heading Nos ex 3907  and 3912  for which the rules are set out below:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Addition homopolymerization 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;
                                             
                                          
                                                —
                                             
                                             
                                                the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (17)
                                                
                                             
                                          
                                 
                                    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 the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (18)
                                    
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                                 
                              
                                    ex 3907 
                                 
                                 
                                    – Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS)
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product (19)
                                    
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Polyester
                                 
                                 
                                    Manufacture in which the value of any 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 any materials classified in the same heading as the product does not exceed 20 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    3916  to 3921 
                                 
                                 
                                    Semi-manufactures and articles of plastics; except for headings Nos ex 3916 , ex 3917 , ex 3920  and ex 3921 , 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 any 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 homopolymerization 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;
                                             
                                          
                                                —
                                             
                                             
                                                the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (20)
                                                
                                             
                                          
                                 
                                    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 any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (21)
                                    
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                                 
                              
                                    ex 3916  and ex 3917 
                                 
                                 
                                    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;
                                             
                                          
                                                —
                                             
                                             
                                                the value of any materials classified within the same heading as the product 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
                                 
                              
                                    ex 3920 
                                 
                                 
                                    – Ionomer sheet or film
                                 
                                 
                                    Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralized 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 any materials classified in the same heading as the product does not exceed 20 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    ex 3921 
                                 
                                 
                                    Foils of plastic, metallized
                                 
                                 
                                    Manufacture from highly transparent polyester foils with a thickness of less than 23 micron (22)
                                    
                                 
                                 
                                    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 in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    ex 4001 
                                 
                                 
                                    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, interchangeable 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 heading No 4011  or 4012 
                                 
                                 
                                     
                                 
                              
                                    ex 4017 
                                 
                                 
                                    Articles of hard rubber
                                 
                                 
                                    Manufacture from hard rubber
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 41
                                 
                                 
                                    Raw hides and skins (other than furskins) and leather; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    ex 4102 
                                 
                                 
                                    Raw skins of sheep or lambs, without wool on
                                 
                                 
                                    Removal of wool from sheep or lamb skins, with wool on
                                 
                                 
                                     
                                 
                              
                                    ex 4104  to 4106 
                                 
                                 
                                    Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared
                                 
                                 
                                    Retanning of pre-tanned leather
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                              
                                    4107 
                                 
                                 
                                    Leather further prepared after tanning or crusting, including parchment dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading No 4114 :
                                 
                                 
                                    Retanning of pre-tanned leather
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                              
                                    ex 4114 
                                 
                                 
                                    Patent leather and patent laminated leather; metallized leather
                                 
                                 
                                    Manufacture from leather of heading Nos 4104  to 4107 , 4112  or 4113 , provided its 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 in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 43
                                 
                                 
                                    Furskins and artificial fur; manufactures thereof; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    ex 4302 
                                 
                                 
                                    Tanned or dressed furskins, assembled:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Plates, crosses and similar forms
                                 
                                 
                                    Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Other
                                 
                                 
                                    Manufacture from non-assembled, tanned or dressed furskins
                                 
                                 
                                     
                                 
                              
                                    4303 
                                 
                                 
                                    Articles of apparel, clothing accessories and other articles of furskin
                                 
                                 
                                    Manufacture from non-assembled tanned or dressed furskins of heading No 4302 
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 44
                                 
                                 
                                    Wood and articles of wood; wood charcoal; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    ex 4403 
                                 
                                 
                                    Wood roughly squared
                                 
                                 
                                    Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down
                                 
                                 
                                     
                                 
                              
                                    ex 4407 
                                 
                                 
                                    Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or finger-jointed
                                 
                                 
                                    Planing, sanding or finger-jointing
                                 
                                 
                                     
                                 
                              
                                    ex 4408 
                                 
                                 
                                    Veneer sheets and sheets for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or finger-jointed
                                 
                                 
                                    Splicing, planing, sanding or finger-jointing
                                 
                                 
                                     
                                 
                              
                                    ex 4409 
                                 
                                 
                                    Wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Sanded or finger-jointed
                                 
                                 
                                    Sanding or finger-jointing
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Beadings and mouldings
                                 
                                 
                                    Beading or moulding
                                 
                                 
                                     
                                 
                              
                                    ex 4410  to ex 4413 
                                 
                                 
                                    Beadings and mouldings, including moulded skirting and other moulded boards
                                 
                                 
                                    Beading or moulding
                                 
                                 
                                     
                                 
                              
                                    ex 4415 
                                 
                                 
                                    Packing cases, boxes, crates, drums and similar packings, of wood
                                 
                                 
                                    Manufacture from boards not cut to size
                                 
                                 
                                     
                                 
                              
                                    ex 4416 
                                 
                                 
                                    Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood
                                 
                                 
                                    Manufacture from riven staves, not further worked than sawn on the two principal surfaces
                                 
                                 
                                     
                                 
                              
                                    ex 4418 
                                 
                                 
                                    – Builders' joinery and carpentry of wood
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product. However, cellular wood panels, shingles and shakes may be used
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Beadings and mouldings
                                 
                                 
                                    Beading or moulding
                                 
                                 
                                     
                                 
                              
                                    ex 4421 
                                 
                                 
                                    Match splints; wooden pegs or pins for footwear
                                 
                                 
                                    Manufacture from wood of any heading except drawn wood of heading No 4409 
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 45
                                 
                                 
                                    Cork and articles of cork; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    4503 
                                 
                                 
                                    Articles of natural cork
                                 
                                 
                                    Manufacture from cork of heading No 4501 
                                 
                                 
                                     
                                 
                              
                                    Chapter 46
                                 
                                 
                                    Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    Chapter 47
                                 
                                 
                                    Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 48
                                 
                                 
                                    Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    ex 4811 
                                 
                                 
                                    Paper and paperboard, ruled, lined or squared only
                                 
                                 
                                    Manufacture from paper-making materials of Chapter 47
                                 
                                 
                                     
                                 
                              
                                    4816 
                                 
                                 
                                    Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No 4809 ), duplicator stencils and offset plates, of paper, whether or not put up in boxes
                                 
                                 
                                    Manufacture from paper-making materials of Chapter 47
                                 
                                 
                                     
                                 
                              
                                    4817 
                                 
                                 
                                    Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
                                 
                                 
                                    Manufacturing in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                             
                                          
                                 
                                     
                                 
                              
                                    ex 4818 
                                 
                                 
                                    Toilet paper
                                 
                                 
                                    Manufacture from paper-making materials of Chapter 47
                                 
                                 
                                     
                                 
                              
                                    ex 4819 
                                 
                                 
                                    Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                             
                                          
                                 
                                     
                                 
                              
                                    ex 4820 
                                 
                                 
                                    Letter pads
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    ex 4823 
                                 
                                 
                                    Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape
                                 
                                 
                                    Manufacture from paper-making materials of Chapter 47
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 49
                                 
                                 
                                    Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than 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 not classified within heading No 4909  or 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 in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                             
                                          
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Other
                                 
                                 
                                    Manufacture from materials not classified in heading No 4909  or 4911 
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 50
                                 
                                 
                                    Silk; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    ex 5003 
                                 
                                 
                                    Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed
                                 
                                 
                                    Carding or combing of silk waste
                                 
                                 
                                     
                                 
                              
                                    5004  to ex 5006 
                                 
                                 
                                    Silk yarn and yarn spun from silk waste
                                 
                                 
                                    Manufacture from (23):
                                    
                                                —
                                             
                                             
                                                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:
                                 
                                 
                                    Manufacture from yarn (24)
                                    
                                 
                                 
                                    Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5  % of the ex-works price of the product
                                 
                              
                                    ex Chapter 51
                                 
                                 
                                    Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    5106  to 5110 
                                 
                                 
                                    Yarn of wool, of fine or coarse animal hair or of horsehair
                                 
                                 
                                    Manufacture from (25):
                                    
                                                —
                                             
                                             
                                                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:
                                 
                                 
                                    Manufacture from yarn (26)
                                    
                                 
                                 
                                    Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5  % of the ex-works price of the product
                                 
                              
                                    ex Chapter 52
                                 
                                 
                                    Cotton; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    5204  to 5207 
                                 
                                 
                                    Yarn and thread of cotton
                                 
                                 
                                    Manufacture from (27):
                                    
                                                —
                                             
                                             
                                                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:
                                 
                                 
                                    Manufacture from yarn (28)
                                    
                                 
                                 
                                    Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5  % of the ex-works price of the product
                                 
                              
                                    ex Chapter 53
                                 
                                 
                                    Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    5306  to 5308 
                                 
                                 
                                    Yarn of other vegetable textile fibres; paper yarn
                                 
                                 
                                    Manufacture from (29):
                                    
                                                —
                                             
                                             
                                                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
                                 
                                 
                                    Manufacture from yarn (30)
                                    
                                 
                                 
                                    Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5  % of the ex-works price of the product
                                 
                              
                                    5401  to 5406 
                                 
                                 
                                    Yarn, monofilament and thread of man-made filaments
                                 
                                 
                                    Manufacture from (31):
                                    
                                                —
                                             
                                             
                                                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
                                 
                                 
                                    Manufacture from yarn (32)
                                    
                                 
                                 
                                    Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5  % of the ex-works price of the product
                                 
                              
                                    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 (33):
                                    
                                                —
                                             
                                             
                                                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
                                 
                                 
                                    Manufacture from yarn (34)
                                    
                                 
                                 
                                    Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5  % of the ex-works price of the product
                                 
                              
                                    ex Chapter 56
                                 
                                 
                                    Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:
                                 
                                 
                                    Manufacture from (35):
                                    
                                                —
                                             
                                             
                                                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 (36):
                                    
                                                —
                                             
                                             
                                                natural fibres,
                                             
                                          
                                                —
                                             
                                             
                                                chemical materials or textile pulp
                                             
                                          
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Other
                                 
                                 
                                    Manufacture from (37):
                                    
                                                —
                                             
                                             
                                                natural fibres,
                                             
                                          
                                                —
                                             
                                             
                                                man-made staple fibres, or
                                             
                                          
                                                —
                                             
                                             
                                                chemical materials or textile pulp
                                             
                                          
                                 
                                     
                                 
                              
                                    5604 
                                 
                                 
                                    Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading No 5404  or 5405 , impregnated, coated, covered or sheathed with rubber or plastics:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Rubber thread and cord, textile covered
                                 
                                 
                                    Manufacture from rubber thread or cord, not textile covered
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Other
                                 
                                 
                                    Manufacture from (38):
                                    
                                                —
                                             
                                             
                                                natural fibres not carded or combed or otherwise processed for spinning,
                                             
                                          
                                                —
                                             
                                             
                                                chemical materials or textile pulp, or
                                             
                                          
                                                —
                                             
                                             
                                                paper-making materials
                                             
                                          
                                 
                                     
                                 
                              
                                    5605 
                                 
                                 
                                    Metallized yarn, whether or not gimped, being textile yarn, or strip or the like of heading No 5404  or 5405 , combined with metal in the form of thread, strip or powder or covered with metal
                                 
                                 
                                    Manufacture from (39):
                                    
                                                —
                                             
                                             
                                                natural fibres,
                                             
                                          
                                                —
                                             
                                             
                                                man-made staple fibres not carded or combed or otherwise processed for spinning,
                                             
                                          
                                                —
                                             
                                             
                                                chemical materials or textile pulp, or
                                             
                                          
                                                —
                                             
                                             
                                                paper-making materials
                                             
                                          
                                 
                                     
                                 
                              
                                    5606 
                                 
                                 
                                    Gimped yarn, and strip and the like of heading No 5404  or 5405 , gimped (other than those of heading No 5605  and gimped horsehair yarn); chenille yarn (including flock chenille yarn; loop wale-yarn
                                 
                                 
                                    Manufacture from (40):
                                    
                                                —
                                             
                                             
                                                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 (41):
                                    
                                                —
                                             
                                             
                                                natural fibres, or
                                             
                                          
                                                —
                                             
                                             
                                                chemical materials or textile pulp
                                             
                                          However jute fabric may be used as backing
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Of other felt
                                 
                                 
                                    Manufacture from (42):
                                    
                                                —
                                             
                                             
                                                natural fibres not carded or combed or otherwise processed for spinning, or
                                             
                                          
                                                —
                                             
                                             
                                                chemical materials or textile pulp
                                             
                                          
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Other
                                 
                                 
                                    Manufacture from yarn (43).
                                    However, jute fabric may be used as backing
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 58
                                 
                                 
                                    Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for:
                                 
                                 
                                    Manufacture from yarn (44)
                                    
                                 
                                 
                                    Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5  % of the ex-works price of the product
                                 
                              
                                    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 in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    5810 
                                 
                                 
                                    Embroidery in the piece, in strips or in motifs
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    5901 
                                 
                                 
                                    Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations
                                 
                                 
                                    Manufacture from yarn
                                 
                                 
                                     
                                 
                              
                                    5902 
                                 
                                 
                                    Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:
                                 
                                 
                                    Manufacture from yarn
                                 
                                 
                                     
                                 
                              
                                    5903 
                                 
                                 
                                    Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No 5902 
                                 
                                 
                                    Manufacture from yarn
                                 
                                 
                                    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) where 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 (45)
                                    
                                 
                                 
                                     
                                 
                              
                                    5905 
                                 
                                 
                                    Textile wall coverings:
                                 
                                 
                                    Manufacture from yarn
                                 
                                 
                                    Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5  % of the ex-works price of the product
                                 
                              
                                    5906 
                                 
                                 
                                    Rubberized textile fabrics, other than those of heading No 5902 :
                                 
                                 
                                    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
                                 
                                 
                                    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) where 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 in which all the materials used are classified within a heading other than 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 No 5911 
                                 
                                 
                                    Manufacture from yarn or waste fabrics or rags of heading No 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 No 5911 
                                 
                                 
                                    Manufacture from yarn (46)
                                    
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Other
                                 
                                 
                                    Manufacture from yarn (47)
                                    
                                 
                                 
                                     
                                 
                              
                                    Chapter 60
                                 
                                 
                                    Knitted or crocheted fabrics
                                 
                                 
                                    Manufacture from yarn (48)
                                    
                                 
                                 
                                     
                                 
                              
                                    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 fabric
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Other
                                 
                                 
                                    Manufacture from yarn (49)
                                    
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 62
                                 
                                 
                                    Articles of apparel and clothing accessories, not knitted or crocheted; except for:
                                 
                                 
                                    Manufacture from fabric
                                 
                                 
                                     
                                 
                              
                                    6213  and 6214 
                                 
                                 
                                    Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Embroidered
                                 
                                 
                                    Manufacture from yarn (50)
                                        (51)
                                    
                                 
                                 
                                    Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (52)
                                    
                                 
                              
                                     
                                 
                                 
                                    – Other
                                 
                                 
                                    Manufacture from yarn (53)
                                        (54)
                                    
                                 
                                 
                                    Making up followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted goods of heading Nos 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 No 6212 :
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Embroidered
                                 
                                 
                                    Manufacture from yarn (55)
                                    
                                 
                                 
                                    Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (56)
                                    
                                 
                              
                                     
                                 
                                 
                                    – Fire-resistant equipment of fabric covered with foil of aluminized polyester
                                 
                                 
                                    Manufacture from yarn (57)
                                    
                                 
                                 
                                    Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (58)
                                    
                                 
                              
                                     
                                 
                                 
                                    – Interlinings for collars and cuffs, cut out
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                             
                                          
                                 
                                     
                                 
                              
                                    ex Chapter 63
                                 
                                 
                                    Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    6301  to 6304 
                                 
                                 
                                    Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Of felt, of nonwovens
                                 
                                 
                                    Manufacture from (59)
                                    
                                    
                                                —
                                             
                                             
                                                fibres, or
                                             
                                          
                                                —
                                             
                                             
                                                chemical materials or textile pulp
                                             
                                          
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Other:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – – Embroidered
                                 
                                 
                                    Manufacture from yarn (60)
                                        (61)
                                    
                                 
                                 
                                    Manufacture from unembroidered fabric (other than knitted or crocheted) provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
                                 
                              
                                     
                                 
                                 
                                    – – Other
                                 
                                 
                                    Manufacture from yarn (62)
                                        (63)
                                    
                                 
                                 
                                     
                                 
                              
                                    6305 
                                 
                                 
                                    Sacks and bags, of a kind used for the packing of goods
                                 
                                 
                                    Manufacture from yarn (64)
                                    
                                 
                                 
                                     
                                 
                              
                                    6306 
                                 
                                 
                                    Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods
                                 
                                 
                                    Manufacture from fabric
                                 
                                 
                                     
                                 
                              
                                    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 their total value does not exceed 25 % of the ex-works price of the set
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 64
                                 
                                 
                                    Footwear, gaiters and the like; except for:
                                 
                                 
                                    Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 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 in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 65
                                 
                                 
                                    Headgear and parts thereof, except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    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 (65)
                                    
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 66
                                 
                                 
                                    Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than 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 in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 68
                                 
                                 
                                    Articles of stone, plaster, cement, asbestos, mica or similar materials; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    ex 6803 
                                 
                                 
                                    Articles of slate or of agglomerated slate
                                 
                                 
                                    Manufacture from worked slate
                                 
                                 
                                     
                                 
                              
                                    ex 6812 
                                 
                                 
                                    Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate
                                 
                                 
                                    Manufacture from materials of any heading
                                 
                                 
                                     
                                 
                              
                                    ex 6814 
                                 
                                 
                                    Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials
                                 
                                 
                                    Manufacture from worked mica (including agglomerated or reconstituted mica)
                                 
                                 
                                     
                                 
                              
                                    Chapter 69
                                 
                                 
                                    Ceramic products
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 70
                                 
                                 
                                    Glass and glassware; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    ex 7003 , ex 7004  and ex 7005 
                                 
                                 
                                    Glass with a non-reflecting layer
                                 
                                 
                                    Manufacture from materials of heading No 7001 
                                 
                                 
                                     
                                 
                              
                                    7006 
                                 
                                 
                                    Glass of heading No 7003 , 7004  or 7005 , bent, edgeworked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – glass plate substrate coated with dielectric thin film, semi-conductor grade, in accordance with SEMII standards (66)
                                    
                                 
                                 
                                    Manufacture from non-coated glass plate substrate of heading No 7006 
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – other
                                 
                                 
                                    Manufacture from materials of heading No 7001 
                                 
                                 
                                     
                                 
                              
                                    7007 
                                 
                                 
                                    Safety glass, consisting of toughened (tempered) or laminated glass
                                 
                                 
                                    Manufacture from materials of heading No 7001 
                                 
                                 
                                     
                                 
                              
                                    7008 
                                 
                                 
                                    Multiple-walled insulating units of glass
                                 
                                 
                                    Manufacture from materials of heading No 7001 
                                 
                                 
                                     
                                 
                              
                                    7009 
                                 
                                 
                                    Glass mirrors, whether or not framed, including rear-view mirrors
                                 
                                 
                                    Manufacture from materials of heading No 7001 
                                 
                                 
                                     
                                 
                              
                                    7010 
                                 
                                 
                                    Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                    Cutting of glassware, provided the value of the uncut glassware does not exceed 50 % of the ex-works price of the product
                                 
                              
                                    7013 
                                 
                                 
                                    Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No 7010  or 7018 )
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                    Cutting of glassware, provided the value of the uncut glassware does not exceed 50 % of the ex-works price of the product
                                    or
                                    Hand-decoration (with the exception of silk-screen printing) of hand-blown glassware, provided the value of the hand-blown glassware does not exceed 50 % of the ex-works price of the product
                                 
                              
                                    ex 7019 
                                 
                                 
                                    Articles (other than yarn) of glass fibres
                                 
                                 
                                    Manufacture from:
                                    
                                                —
                                             
                                             
                                                uncoloured slivers, rovings, yarn or chopped strands, or
                                             
                                          
                                                —
                                             
                                             
                                                glass wool
                                             
                                          
                                 
                                     
                                 
                              
                                    ex 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 in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    ex 7101 
                                 
                                 
                                    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
                                 
                                 
                                     
                                 
                              
                                    ex 7102 , ex 7103  and ex 7104 
                                 
                                 
                                    Worked precious or semi-precious stones (natural, synthetic or reconstructed)
                                 
                                 
                                    Manufacture from unworked precious or semi-precious stones
                                 
                                 
                                     
                                 
                              
                                    7106 , 7108  and 7110 
                                 
                                 
                                    Precious metals:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Unwrought
                                 
                                 
                                    Manufacture from materials not classified within heading No 7106 , 7108  or 7110 
                                 
                                 
                                    Electrolytic, thermal or chemical separation of precious metals of heading No 7106 , 7108  or 7110 
                                    or
                                    Alloying of precious metals of heading No 7106 , 7108  or 7110  with each other or with base metals
                                 
                              
                                     
                                 
                                 
                                    – Semi-manufactured or in powder form
                                 
                                 
                                    Manufacture from unwrought precious metals
                                 
                                 
                                     
                                 
                              
                                    ex 7107 , ex 7109  and ex 7111 
                                 
                                 
                                    Metals clad with precious metals, semi-manufactured
                                 
                                 
                                    Manufacture from metals clad with precious metals, unwrought
                                 
                                 
                                     
                                 
                              
                                    7116 
                                 
                                 
                                    Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    7117 
                                 
                                 
                                    Imitation jewellery
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                    Manufacture from base metal parts, not plated or covered with precious metals, provided the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                 
                              
                                    ex Chapter 72
                                 
                                 
                                    Iron and steel; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    7207 
                                 
                                 
                                    Semi-finished products of iron or non-alloy steel
                                 
                                 
                                    Manufacture from materials of heading No 7201 , 7202 , 7203 , 7204  or 7205 
                                 
                                 
                                     
                                 
                              
                                    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 or semi-finished materials of headings No 7206  or 7207 
                                 
                                 
                                     
                                 
                              
                                    7217 
                                 
                                 
                                    Wire of iron or non-alloy steel
                                 
                                 
                                    Manufacture from semi-finished materials of heading No 7207 
                                 
                                 
                                     
                                 
                              
                                    ex 7218 
                                 
                                 
                                    Semi-finished products
                                 
                                 
                                    Manufacture from materials of headings No 7201 , 7202 , 7203 , 7204  or 7205 
                                 
                                 
                                     
                                 
                              
                                    7219  to 7222 
                                 
                                 
                                    Flat-rolled products, bars and rods, angles, shapes and sections of stainless steel
                                 
                                 
                                    Manufacture from ingots or other primary forms or semi-finished materials of heading No 7218 
                                 
                                 
                                     
                                 
                              
                                    7223 
                                 
                                 
                                    Wire of stainless steel
                                 
                                 
                                    Manufacture from semi-finished materials of heading No 7218 
                                 
                                 
                                     
                                 
                              
                                    ex 7224 
                                 
                                 
                                    Semi-finished products
                                 
                                 
                                    Manufacture from materials of headings No 7201 , 7202 , 7203 , 7204  or 7205 
                                 
                                 
                                     
                                 
                              
                                    7225  to 7228 
                                 
                                 
                                    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 or semi-finished materials of headings No 7206 , 7207 , 7218  or 7224 
                                 
                                 
                                     
                                 
                              
                                    7229 
                                 
                                 
                                    Wire of other alloy steel
                                 
                                 
                                    Manufacture from semi-finished materials of heading No 7224 
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 73
                                 
                                 
                                    Articles of iron or steel; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    ex 7301 
                                 
                                 
                                    Sheet piling
                                 
                                 
                                    Manufacture from materials of heading No 7206 
                                 
                                 
                                     
                                 
                              
                                    7302 
                                 
                                 
                                    Railway or tramway track construction materials of iron or steel, the following: rails, checkrails and rackrails, 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 specialized for jointing or fixing rails
                                 
                                 
                                    Manufacture from materials of heading No 7206 
                                 
                                 
                                     
                                 
                              
                                    7304 , 7305  and 7306 
                                 
                                 
                                    Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel
                                 
                                 
                                    Manufacture from materials of heading No 7206 , 7207 , 7218  or 7224 
                                 
                                 
                                     
                                 
                              
                                    ex 7307 
                                 
                                 
                                    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 the value of which does not exceed 35 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    7308 
                                 
                                 
                                    Structures (excluding prefabricated buildings of heading No 9406 ) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product. However, welded angles, shapes and sections of heading No 7301  may not be used
                                 
                                 
                                     
                                 
                              
                                    ex 7315 
                                 
                                 
                                    Skid chain
                                 
                                 
                                    Manufacture in which the value of all the materials of heading No 7315  used does not exceed 50 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 74
                                 
                                 
                                    Copper and articles thereof; except for:
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                             
                                          
                                 
                                     
                                 
                              
                                    7401 
                                 
                                 
                                    Copper mattes; cement copper (precipitated copper)
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    7402 
                                 
                                 
                                    Unrefined copper; copper anodes for electrolytic refining
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    7403 
                                 
                                 
                                    Refined copper and copper alloys, unwrought:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Refined copper
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than 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 in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    7405 
                                 
                                 
                                    Master alloys of copper
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 75
                                 
                                 
                                    Nickel and articles thereof; except for:
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                             
                                          
                                 
                                     
                                 
                              
                                    7501  to 7503 
                                 
                                 
                                    Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 76
                                 
                                 
                                    Aluminium and articles thereof; except for:
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                             
                                          
                                 
                                     
                                 
                              
                                    7601 
                                 
                                 
                                    Unwrought aluminium
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product; and
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                             
                                          
                                 
                                    Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium
                                 
                              
                                    7602 
                                 
                                 
                                    Aluminium waste and scrap
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    ex 7616 
                                 
                                 
                                    Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used;
                                             
                                          
                                                —
                                             
                                             
                                                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 HS
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 78
                                 
                                 
                                    Lead and articles thereof; except for:
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                             
                                          
                                 
                                     
                                 
                              
                                    7801 
                                 
                                 
                                    Unwrought lead:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Refined lead
                                 
                                 
                                    Manufacture from “bullion” or “work” lead
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Other
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7802  may not be used
                                 
                                 
                                     
                                 
                              
                                    7802 
                                 
                                 
                                    Lead waste and scrap
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 79
                                 
                                 
                                    Zinc and articles thereof; except for:
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                             
                                          
                                 
                                     
                                 
                              
                                    7901 
                                 
                                 
                                    Unwrought zinc
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7902  may not be used
                                 
                                 
                                     
                                 
                              
                                    7902 
                                 
                                 
                                    Zinc waste and scrap
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 80
                                 
                                 
                                    Tin and articles thereof; except for:
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                             
                                          
                                 
                                     
                                 
                              
                                    8001 
                                 
                                 
                                    Unwrought tin
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 8002  may not be used
                                 
                                 
                                     
                                 
                              
                                    8002  and ex 8007 
                                 
                                 
                                    Tin waste and scrap; other articles of tin
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than 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 classified within the same heading as the product used does not exceed 50 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Other
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 82
                                 
                                 
                                    Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    8206 
                                 
                                 
                                    Tools of two or more of the heading Nos 8202  to 8205 , put up in sets for retail sale
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than heading Nos 8202  to 8205 . However, tools of heading Nos 8202  to 8205  may be incorporated into the set provided their value does not exceed 15 % of the ex-works price of the set
                                 
                                 
                                     
                                 
                              
                                    8207 
                                 
                                 
                                    Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                             
                                          
                                 
                                     
                                 
                              
                                    8208 
                                 
                                 
                                    Knives and cutting blades, for machines or for mechanical appliances
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                             
                                          
                                 
                                     
                                 
                              
                                    ex 8211 
                                 
                                 
                                    Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No 8208 
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product. However, knife blades and handles of base metal may be used
                                 
                                 
                                     
                                 
                              
                                    8214 
                                 
                                 
                                    Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used
                                 
                                 
                                     
                                 
                              
                                    8215 
                                 
                                 
                                    Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 83
                                 
                                 
                                    Miscellaneous articles of base metal; except for:
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    ex 8302 
                                 
                                 
                                    Other mountings, fittings and similar articles suitable for buildings, and automatic door closers
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading No 8302  may be used provided their value does not exceed 20 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    ex 8306 
                                 
                                 
                                    Statuettes and other ornaments, of base metal
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading No 8306  may be used provided their value does not exceed 30 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 84
                                 
                                 
                                    Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for:
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 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 8401 
                                 
                                 
                                    Nuclear fuel elements
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the final 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 in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 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
                                 
                              
                                    8403  and ex 8404 
                                 
                                 
                                    Central heating boilers other than those of heading No 8402  and auxiliary plant for central heating boilers
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than heading No 8403  or 8404 
                                 
                                 
                                    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 No 8407  or 8408 
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    8411 
                                 
                                 
                                    Turbo-jets, turbo propellers and other gas turbines
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 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
                                 
                                 
                                     
                                 
                              
                                    ex 8413 
                                 
                                 
                                    Rotary positive displacement pumps
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 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
                                 
                              
                                    ex 8414 
                                 
                                 
                                    Industrial fans, blowers and the like
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 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 machines of heading No 8415 
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the non-originating materials used does not exceed the value of 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
                                 
                              
                                    ex 8419 
                                 
                                 
                                    Machines for wood, paper pulp 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;
                                             
                                          
                                                —
                                             
                                             
                                                where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product
                                             
                                          
                                 
                                    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 therefor
                                 
                                 
                                    Manufacture:
                                    
                                                —
                                             
                                             
                                                in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                                             
                                          
                                                —
                                             
                                             
                                                where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 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 in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 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;
                                             
                                          
                                                —
                                             
                                             
                                                where, within the above limit, the materials classified within heading No 8431  are only used up to a value of 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;
                                             
                                          
                                                —
                                             
                                             
                                                where, within the above limit, the materials classified within heading No 8431  are only used up to a value of 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;
                                             
                                          
                                                —
                                             
                                             
                                                where, within the above limit, the value of the materials classified within heading No 8431  are only used up to a value of 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
                                 
                              
                                    ex 8431 
                                 
                                 
                                    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;
                                             
                                          
                                                —
                                             
                                             
                                                where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product
                                             
                                          
                                 
                                    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;
                                             
                                          
                                                —
                                             
                                             
                                                where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product
                                             
                                          
                                 
                                    Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                                 
                              
                                    ex 8443 
                                 
                                 
                                    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
                                 
                                 
                                     
                                 
                              
                                    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
                                 
                                 
                                     
                                 
                              
                                    ex 8448 
                                 
                                 
                                    Auxiliary machinery for use with machines of headings Nos 8444  and 8445 
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    8452 
                                 
                                 
                                    Sewing machines, other than book-sewing machines of heading No 8440 ; furniture, bases and covers specially designed for sewing machines; sewing machine needles:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor
                                 
                                 
                                    Manufacture:
                                    
                                                —
                                             
                                             
                                                in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                                             
                                          
                                                —
                                             
                                             
                                                where the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of the originating materials used;
                                             
                                          
                                                —
                                             
                                             
                                                the thread tension, crochet and zigzag mechanisms used are already originating
                                             
                                          
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Other
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    ex 8456 , 8457  to 8465  and ex 8466 
                                 
                                 
                                    Machine-tools and machines and their parts and accessories of headings Nos 8456  to 8466 , except for:
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – water-jet cutting machines;
                                    – parts and accessories of water-jet cutting machines
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 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
                                 
                              
                                    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 in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 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
                                 
                                 
                                     
                                 
                              
                                    ex 8486 
                                 
                                 
                                    Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electrodischarge, electrochemical, electron beam, ionic-beam or plasma arc processes and parts and accessories thereof
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    Machine tools (including presses) for working metal by bending, folding, straightening, flattening, and parts and accessories thereof
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    Machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass and parts and accessories thereof
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    Marking-out instruments which are pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates; parts and accessories thereof
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    Moulds, injection or compression types
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    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;
                                             
                                          
                                                —
                                             
                                             
                                                where, within the above limit, the materials classified within heading No 8431  are only used up to a value of 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
                                 
                              
                                    8487 
                                 
                                 
                                    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 in which
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 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;
                                             
                                          
                                                —
                                             
                                             
                                                where, within the above limit, the materials classified within heading No 8503  are only used up to a value of 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
                                 
                              
                                    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;
                                             
                                          
                                                —
                                             
                                             
                                                where, within the above limit, the materials classified within heading No 8501  or 8503 , taken together, are only used up to a value of 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
                                 
                              
                                    ex 8504 
                                 
                                 
                                    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
                                 
                                 
                                     
                                 
                              
                                    ex 8517 
                                 
                                 
                                    Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wireless network (such as a local or wide area network), other than transmission or reception apparatus of headings No 8443 , 8525 , 8527  or 8528 ;
                                 
                                 
                                    Manufacture:
                                    
                                                —
                                             
                                             
                                                in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                                             
                                          
                                                —
                                             
                                             
                                                where the value of all the non-originating materials used does not exceed the value of the originating materials used
                                             
                                          
                                 
                                    Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                                 
                              
                                    ex 8518 
                                 
                                 
                                    Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets
                                 
                                 
                                    Manufacture:
                                    
                                                —
                                             
                                             
                                                in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                                             
                                          
                                                —
                                             
                                             
                                                where the value of all the non-originating materials used does not exceed the value of 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 
                                 
                                 
                                    Sound recording or reproducing apparatus
                                 
                                 
                                    Manufacture:
                                    
                                                —
                                             
                                             
                                                in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                                             
                                          
                                                —
                                             
                                             
                                                where the value of all the non-originating materials used does not exceed the value of 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;
                                             
                                          
                                                —
                                             
                                             
                                                where the value of all the non-originating materials used does not exceed the value of 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 heading No 8519  or 8521 
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    8523 
                                 
                                 
                                    Discs, tapes, solid-state non-volatile storage devices, “smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Unrecorded discs, tapes, solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding 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
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Recorded discs, tapes solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding 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;
                                             
                                          
                                                —
                                             
                                             
                                                where, within the above limit, the materials classified within heading No 8523  are only used up to a value of 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
                                 
                              
                                     
                                 
                                 
                                    – Matrices and masters for the production of discs, but excluding 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
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Smart cards
                                 
                                 
                                    Manufacture:
                                    
                                                —
                                             
                                             
                                                in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                                             
                                          
                                                —
                                             
                                             
                                                where, within the above limit, the materials classified within heading No 8541  or 8542 , taken together, are only used up to a value of 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
                                 
                              
                                    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; digital cameras and video camera recorders
                                 
                                 
                                    Manufacture:
                                    
                                                —
                                             
                                             
                                                in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                                             
                                          
                                                —
                                             
                                             
                                                where the value of all the non-originating materials used does not exceed the value of the originating materials used
                                             
                                          
                                 
                                    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;
                                             
                                          
                                                —
                                             
                                             
                                                where the value of all the non-originating materials used does not exceed the value of 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 broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
                                 
                                 
                                    Manufacture:
                                    
                                                —
                                             
                                             
                                                in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                                             
                                          
                                                —
                                             
                                             
                                                where the value of all the non-originating materials used does not exceed the value of the originating materials used
                                             
                                          
                                 
                                    Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                                 
                              
                                    8528 
                                 
                                 
                                    Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading No 8471 
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Other monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus
                                 
                                 
                                    Manufacture:
                                    
                                                —
                                             
                                             
                                                in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                                             
                                          
                                                —
                                             
                                             
                                                where the value of all the non-originating materials used does not exceed the value of the originating materials used
                                             
                                          
                                 
                                    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 heading Nos 8525  to 8528 :
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Suitable for use solely or principally with video recording or reproducing apparatus
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Suitable for use solely or principally with monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading No 8471 
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 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
                                 
                              
                                     
                                 
                                 
                                    – Other
                                 
                                 
                                    Manufacture:
                                    
                                                —
                                             
                                             
                                                in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                                             
                                          
                                                —
                                             
                                             
                                                where the value of all the non-originating materials used does not exceed the value of the originating materials used
                                             
                                          
                                 
                                    Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                                 
                              
                                    8535 
                                 
                                 
                                    Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits, for a voltage exceeding 1 000  Volt
                                 
                                 
                                    Manufacture:
                                    
                                                —
                                             
                                             
                                                in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                                             
                                          
                                                —
                                             
                                             
                                                where, within the above limit, the materials classified within heading No 8538  are only used up to a value of 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
                                 
                              
                                    8536 
                                 
                                 
                                    Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1 000  Volt; connectors for optical fibres, optical fibre bundles or cables:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1 000  Volt
                                 
                                 
                                    Manufacture:
                                    
                                                —
                                             
                                             
                                                in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                                             
                                          
                                                —
                                             
                                             
                                                where, within the above limit, the materials classified within heading No 8538  are only used up to a value of 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
                                 
                              
                                     
                                 
                                 
                                    – Connectors for optical fibres, optical fibre bundles or cables:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – – of plastics
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – – of ceramics
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – – of copper
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                             
                                          
                                 
                                     
                                 
                              
                                    8537 
                                 
                                 
                                    Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading No 8535  or 8536 , for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading No 8517 
                                 
                                 
                                    Manufacture:
                                    
                                                —
                                             
                                             
                                                in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                                             
                                          
                                                —
                                             
                                             
                                                where, within the above limit, the materials classified within heading No 8538  are only used up to a value of 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
                                 
                              
                                    ex 8541 
                                 
                                 
                                    Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chips
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 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:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – 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;
                                             
                                          
                                                —
                                             
                                             
                                                where, within the above limit, the materials classified within heading No 8541  or 8542 , taken together, are only used up to a value of 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
                                 
                              
                                     
                                 
                                 
                                    – Multichips which are 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
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Other
                                 
                                 
                                    Manufacture:
                                    
                                                —
                                             
                                             
                                                in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                                             
                                          
                                                —
                                             
                                             
                                                where, within the above limit, the materials classified within heading No 8541  or 8542 , taken together, are only used up to a value of 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 No 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:
                                 
                                 
                                     
                                 
                                 
                                     
                                 
                              
                                     
                                 
                                 
                                    – Electronic microassemblies
                                 
                                 
                                    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 Nos 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
                                 
                              
                                     
                                 
                                 
                                    – Other
                                 
                                 
                                    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 electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 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 in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 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 in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 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 cc
                                 
                                 
                                    Manufacture:
                                    
                                                —
                                             
                                             
                                                in which the value of all the materials used does not exceed 40 % of the ex- works price of the product;
                                             
                                          
                                                —
                                             
                                             
                                                where the value of all the non-originating materials used does not exceed the value of the originating materials used
                                             
                                          
                                 
                                    Manufacture in which the value of all the materials used does not exceed 20 % of the ex-works price of the product
                                 
                              
                                     
                                 
                                 
                                    – – Exceeding 50 cc
                                 
                                 
                                    Manufacture:
                                    
                                                —
                                             
                                             
                                                in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                                             
                                          
                                                —
                                             
                                             
                                                where the value of all the non-originating materials used does not exceed the value of the originating materials used
                                             
                                          
                                 
                                    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;
                                             
                                          
                                                —
                                             
                                             
                                                where the value of all the non-originating materials used does not exceed the value of 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
                                 
                              
                                    ex 8712 
                                 
                                 
                                    Bicycles without ball bearings
                                 
                                 
                                    Manufacture from materials not classified in heading No 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 in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 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 in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 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 in which all the materials used are classified within a heading other than 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
                                 
                              
                                    ex 8804 
                                 
                                 
                                    Rotochutes
                                 
                                 
                                    Manufacture from materials of any heading including other materials of heading No 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 in which all the materials used are classified within a heading other than 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 in which all the materials used are classified within a heading other than that of the product. However, hulls of heading No 8906  may not be used
                                 
                                 
                                    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 in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 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 No 8544 ; sheets and plates of polarizing material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    9002 
                                 
                                 
                                    Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    9004 
                                 
                                 
                                    Spectacles, goggles and the like, corrective, protective or other
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    ex 9005 
                                 
                                 
                                    Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the non-originating materials used does not exceed the value of 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
                                 
                              
                                    ex 9006 
                                 
                                 
                                    Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the non-originating materials used does not exceed the value of 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 in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the non-originating materials used does not exceed the value of 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 in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the non-originating materials used does not exceed the value of 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
                                 
                              
                                    ex 9014 
                                 
                                 
                                    Other navigational instruments and appliances
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    9015 
                                 
                                 
                                    Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    9016 
                                 
                                 
                                    Balances of a sensitivity of 5 cg or better, with or without weights
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    9017 
                                 
                                 
                                    Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    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 No 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 in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 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 in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 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 in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 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 exceed 40 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    9026 
                                 
                                 
                                    Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading No 9014 , 9015 , 9028  or 9032 
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    9027 
                                 
                                 
                                    Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works 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;
                                             
                                          
                                                —
                                             
                                             
                                                where the value of all the non-originating materials used does not exceed the value of 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 No 9014  or 9015 ; stroboscopes
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    9030 
                                 
                                 
                                    Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading No 9028 ; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    9031 
                                 
                                 
                                    Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    9032 
                                 
                                 
                                    Automatic regulating or controlling instruments and apparatus
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    9033 
                                 
                                 
                                    Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    ex Chapter 91
                                 
                                 
                                    Clocks and watches and parts thereof; except for:
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    9105 
                                 
                                 
                                    Other clocks
                                 
                                 
                                    Manufacture:
                                    
                                                —
                                             
                                             
                                                in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                                             
                                          
                                                —
                                             
                                             
                                                where the value of all the non-originating materials used does not exceed the value of 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;
                                             
                                          
                                                —
                                             
                                             
                                                where the value of all the non-originating materials used does not exceed the value of 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;
                                             
                                          
                                                —
                                             
                                             
                                                where, within the above limit, the materials classified within heading No 9114  are only used up to a value of 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 in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 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 in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 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 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 in which all the materials used are classified within a heading other than 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
                                 
                              
                                    ex 9401  and ex 9403 
                                 
                                 
                                    Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less
                                 
                                 
                                    Manufacture in which all the materials used are classified in a heading other than that of the product
                                    or
                                    Manufacture from cotton cloth already made up in a form ready for use of heading No 9401  or 9403 , provided:
                                    
                                                —
                                             
                                             
                                                its value does not exceed 25 % of the ex-works price of the product;
                                             
                                          
                                                —
                                             
                                             
                                                all the other materials used are already originating and are classified in a heading other than heading No 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 in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    ex 9503 
                                 
                                 
                                    Other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                             
                                          
                                 
                                     
                                 
                              
                                    ex 9506 
                                 
                                 
                                    Golf clubs and parts thereof
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than 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 in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    ex 9601  and ex 9602 
                                 
                                 
                                    Articles of animal, vegetable or mineral carving materials
                                 
                                 
                                    Manufacture from “worked” carving materials of the same heading
                                 
                                 
                                     
                                 
                              
                                    ex 9603 
                                 
                                 
                                    Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorized, paint pads and rollers, squeegees and mops
                                 
                                 
                                    Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    9605 
                                 
                                 
                                    Travel sets for personal toilet, sewing or shoe or clothes cleaning
                                 
                                 
                                    Each item in the set must satisfy the rule, which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided their total value does not exceed 15 % of the ex-works price of the set
                                 
                                 
                                     
                                 
                              
                                    9606 
                                 
                                 
                                    Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks
                                 
                                 
                                    Manufacture in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                             
                                          
                                 
                                     
                                 
                              
                                    9608 
                                 
                                 
                                    Ball-points pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; penholders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading No 9609 
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product.
                                    However, nibs or nib-points classified within the same heading 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 in which:
                                    
                                                —
                                             
                                             
                                                all the materials used are classified within a heading other than that of the product;
                                             
                                          
                                                —
                                             
                                             
                                                the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                             
                                          
                                 
                                     
                                 
                              
                                    ex 9613 
                                 
                                 
                                    Lighters with piezo-igniter
                                 
                                 
                                    Manufacture in which the value of all the materials of heading No 9613  used does not exceed 30 % of the ex-works price of the product
                                 
                                 
                                     
                                 
                              
                                    ex 9614 
                                 
                                 
                                    Smoking pipes and pipe bowls
                                 
                                 
                                    Manufacture from roughly shaped blocks
                                 
                                 
                                     
                                 
                              
                                    9619 
                                 
                                 
                                    Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material.
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    9620 
                                 
                                 
                                    Monopods, bipods, tripods and similar articles
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than that of the product
                                 
                                 
                                     
                                 
                              
                                    Chapter 97
                                 
                                 
                                    Works of art, collectors' pieces and antiques
                                 
                                 
                                    Manufacture in which all the materials used are classified within a heading other than 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)  For the special conditions relating to ‘specific processes’, see Introductory Note 7.2.
               
                  (4)  For the special conditions relating to ‘specific processes’, see Introductory Note 7.2.
               
                  (5)  For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
               
                  (6)  For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
               
                  (7)  For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
               
                  (8)  For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
               
                  (9)  For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
               
                  (10)  In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
               
                  (11)  In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product
               
                  (12)  In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
               
                  (13)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5
               
                  (14)  Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacturing of colouring preparations, provided they are not classified in another heading in Chapter 32.
               
                  (15)  A ‘group’ is regarded as any part of the heading separated from the rest by a semi-colon.
               
                  (16)  For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3
               
                  (17)  In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
               
                  (18)  In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
               
                  (19)  In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
               
                  (20)  In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911 on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
               
                  (21)  In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
               
                  (22)  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 %.
               
                  (23)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (24)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (25)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (26)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (27)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (28)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (29)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (30)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (31)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (32)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (33)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (34)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (35)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (36)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (37)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (38)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (39)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (40)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (41)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (42)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (43)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (44)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (45)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (46)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (47)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (48)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (49)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (50)  See Introductory Note 6.
               
                  (51)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (52)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (53)  See Introductory Note 6.
               
                  (54)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (55)  See Introductory Note 6.
               
                  (56)  See Introductory Note 6.
               
                  (57)  See Introductory Note 6.
               
                  (58)  See Introductory Note 6.
               
                  (59)  See Introductory Note 6.
               
                  (60)  For knitted or crocheted articles, not elastic or rubberized, obtained by sewing or assembly pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.
               
                  (61)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (62)  For knitted or crocheted articles, not elastic or rubberized, obtained by sewing or assembly pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.
               
                  (63)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (64)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (65)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (66)  SEMII-Semiconductor Equipment and Materials Institute Incorporated
            
         
         
            
               ANNEX II
               
                  
                     
                        ‘ANNEX VIII TO PROTOCOL II
                        OVERSEAS COUNTRIES AND TERRITORIES
                        For the purposes of this Protocol, “overseas countries and territories” means the countries and territories referred to in Annex II of the Treaty on the Functioning of the European Union listed below:
                        (This list does not prejudge the status of these countries and territories, or future changes in their status.)
                        
                                    1.
                                 
                                 
                                    Overseas countries and territories that have special relations with the Kingdom of Denmark:
                                    
                                                —
                                             
                                             
                                                Greenland.
                                             
                                          
                              
                                    2.
                                 
                                 
                                    Overseas countries and territories that have special relations with the French Republic:
                                    
                                                —
                                             
                                             
                                                New Caledonia and Dependencies,
                                             
                                          
                                                —
                                             
                                             
                                                French Polynesia,
                                             
                                          
                                                —
                                             
                                             
                                                French Southern and Antarctic Territories,
                                             
                                          
                                                —
                                             
                                             
                                                Wallis and Futuna Islands,
                                             
                                          
                                                —
                                             
                                             
                                                Saint Pierre and Miquelon,
                                             
                                          
                                                —
                                             
                                             
                                                Saint-Barthélemy.
                                             
                                          
                              
                                    3.
                                 
                                 
                                    Overseas countries and territories that have special relations with the Kingdom of the Netherlands:
                                    
                                                —
                                             
                                             
                                                Aruba,
                                             
                                          
                                                —
                                             
                                             
                                                Bonaire,
                                             
                                          
                                                —
                                             
                                             
                                                Curaçao,
                                             
                                          
                                                —
                                             
                                             
                                                Saba,
                                             
                                          
                                                —
                                             
                                             
                                                Sint Eustatius,
                                             
                                          
                                                —
                                             
                                             
                                                Sint Maarten.
                                             
                                          
                              
                                    4.
                                 
                                 
                                    Overseas countries and territories that have special relations with the United Kingdom of Great Britain and Northern Ireland:
                                    
                                                —
                                             
                                             
                                                Anguilla,
                                             
                                          
                                                —
                                             
                                             
                                                Cayman Islands,
                                             
                                          
                                                —
                                             
                                             
                                                Falkland Islands,
                                             
                                          
                                                —
                                             
                                             
                                                South Georgia and South Sandwich Islands,
                                             
                                          
                                                —
                                             
                                             
                                                Montserrat,
                                             
                                          
                                                —
                                             
                                             
                                                Pitcairn,
                                             
                                          
                                                —
                                             
                                             
                                                Saint Helena and Dependencies,
                                             
                                          
                                                —
                                             
                                             
                                                British Antarctic Territory,
                                             
                                          
                                                —
                                             
                                             
                                                British Indian Ocean Territory,
                                             
                                          
                                                —
                                             
                                             
                                                Turks and Caicos Islands,
                                             
                                          
                                                —
                                             
                                             
                                                British Virgin Islands,
                                             
                                          
                                                —
                                             
                                             
                                                Bermuda.
                                             
                                          
                              
                  ’