CELEX: 31988R4264
Language: en
Date: 1988-12-13 00:00:00
Title: Council Regulation (EEC) No 4264/88 of 13 December 1988 on the application of Decision No 1/88 of the EEC-Cyprus Association Council amending, as a consequence of the introduction of the harmonized system, the Protocol concerning the definition of the concept of 'originating products' and methods of administrative cooperation

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31988R4264

Council Regulation (EEC) No 4264/88 of 13 December 1988 on the application of Decision No 1/88 of the EEC-Cyprus Association Council amending, as a consequence of the introduction of the harmonized system, the Protocol concerning the definition of the concept of 'originating products' and methods of administrative cooperation  

Official Journal L 378 , 31/12/1988 P. 0001 - 0001 Finnish special edition: Chapter 2 Volume 6 P. 0258  Swedish special edition: Chapter 2 Volume 6 P. 0258 

COUNCIL REGULATION (EEC) No 4264/88 of 13 December 1988 on the application of Decision No 1/88 of the EEC-Cyprus Association Council amending, as a consequence of the introduction of the harmonized system, the Protocol concerning the definition of  the concept of ´originating products' and methods of administrative cooperation THE COUNCIL OF THE EUROPEAN COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community, and in particular Article 113 thereof, Having regard to the proposal from the Commission, Whereas the Agreement establishing an  Association between the European Economic Community and the Republic of Cyprus (1) was signed on 19 December 1972;    Whereas, by virtue of Article 25 of the Protocol concerning the definition of the concept of ´originating products' and methods of  administrative cooperation, which forms an integral part of the above Agreement, the EEC-Cyprus Association Council has adopted Decision No 1/88 amending the said Protocol;    Whereas it is necessary to apply this Decision in the Community, HAS ADOPTED  THIS REGULATION:     Article 1 Decision No 1/88 of the EEC-Cyprus Association Council shall apply in the Community.     The text of the Decision is attached to this Regulation.      Article 2 This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Communities.     It shall apply from 1 January 1989.   This Regulation shall be binding in its entirety and directly applicable in all Member States.     Done at Brussels, 13 December 1988. For the Council The President K. PAPANAYOTOU    (1) OJ No L 133, 21. 5. 1973, p. 2.    DECISION No 1/88 OF THE EEC-CYPRUS ASSOCIATION COUNCIL of 21 November 1988  amending, as a consequence of the introduction of the harmonized system, Protocol 2 concerning the definition of the concept of ´originating products' and methods of  administrative cooperation  THE ASSOCIATION COUNCIL,  Having regard to the Agreement creating an Association between the European Economic Community and the Republic of Cyprus, signed on 19 December 1972, Having regard to the Protocol concerning the definition of the  concept of ´originating products' and methods of administrative cooperation, and in particular Article 25 thereof, Whereas the origin rules contained in the said Protocol are based on the use of the Customs Cooperation Council Nomenclature;    whereas the  Customs Cooperation Council approved the International Convention on the Harmonized Commodity Description and Coding System (hereinafter referred to as the ´harmonized system') on 14 June 1983;    whereas it is the intention that, as from 1 January 1988,  the harmonized system will replace the current nomenclature for the purposes of international trade;    whereas it is therefore necessary to adapt the rules of origin contained in the Protocol so that they are based on the use of the harmonized system;     Whereas, in the light of experience, the presentation of the origin rules could be improved by grouping all the exceptions to the basic change of heading rule into one List and by providing detailed guidance on how it should be interpreted, HAS DECIDED  AS FOLLOWS:     Article 1 In the last subparagraph of Article 1 of Protocol 2, ´in List C in Annex IV' is replaced by ´in Annex II'.  Article 2 Article 3 of the Protocol is replaced by the following:     ´Article 3 1.  The expressions ´´chapters'' and ´´headings'' used in this Protocol shall mean the chapters and the headings (four digit codes) used in the Nomenclature which makes up the  ´´Harmonized Commodity Description and Coding System'' (hereinafter referred to as the harmonized system or HS).The expression ´´classified'' shall refer to the classification of a product or material under a particular heading.     2.  For the purposes of  Article 1, non-originating materials are considered to be sufficiently worked or processed when the product obtained is classified in a heading which is different from those in which all the non-originating materials used in its manufacture are  classified, subject to the provisions of paragraphs 3 and 4. 3.  For a product mentioned in columns 1 and 2 of the List in Annex III, the conditions set out in column 3 for the product concerned must be fulfilled instead of the rule in paragraph 2. 4.   For the purpose of implementing Article 1, the following shall always be considered as insufficient working or processing to confer the status of originating product, whether or not there is a change of heading:   (a) operations to ensure the preservation  of merchandise in good condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations);   (b)simple operations consisting of  removal of dust, sifting or screening, sorting, classifying, matching (including the making up of sets of articles), washing, painting, cutting up;   (c)i(i) changes of packaging and breaking up and assembly of consignments;   (ii)simple placing in bottles,  flasks, bags, cases, boxes, fixing on cards or boards, etc.    , and all other simple packaging operations;   (d)affixing marks, labels or other like distinguish- ing signs on products or their packaging;       (e)simple mixing of products, whether or not of  different kinds, where one or more components of the mixture do not meet the conditions laid down in this Protocol to enable them to be considered as originating;   (f)simple assembly of parts of articles to constitute a complete article;   (g)a combination  of two or more operations specified in subparagraphs (a) to (f);   (h)slaughter of animals.    '.  Article 3 Article 4 of the Protocol is replaced by the following:     ´Article 41.  The term ´´value'' in the List in Annex III shall mean the customs value at the time of the import of the non-originating materials used or, if this is not known and cannot  be ascertained, the first ascertainable price paid for the materials in the territory concerned.    Where the value of the originating materials used needs to be established, this paragraph shall be applied ´´mutatis mutandis''. 2.  The term ´´ex works  price'' in the List in Annex III shall mean the ex works price of the product obtained minus any internal taxes which are, or may be, repaid when the product obtained is exported.    '.  Article 4 Article 6 of the Protocol is hereby amended as follows:   1. In paragraph 2, ´Article 3 (3)' is replaced by ´Article 3 (4)', and ´Brussels Nomenclature' by ´harmonized system'. 2.The following paragraph is added:   ´4.  Sets within the meaning of  General Rule 3 of the harmonized system shall be regarded as originating when all component articles are originating products.     Nevertheless, when a set is composed of originating and non-originating articles, the set as a whole shall be regarded as  originating provided that the value of the non-originating articles does not exceed 15 % of the ex works price of the set.    '.  Article 5 1.  Annexes I, II and III to this Decision replace Annexes I, II, III and IV to Protocol 2. 2.  Annexes V and VI are renumbered IV and V.  Article 6 1.  Products which were exported before 1 January 1988, accompanied by a movement certificate EUR 1 or form EUR 2, shall be considered as originating under the rules in force on 1 January 1988. 2.  Movement certificates EUR 1 or forms EUR 2  issued or made out before 1 January 1988 under the rules in force before that date shall be accepted up to and including 31 May 1988 according to the rules in force when they were issued.     3.  Articles 19 and 20 of the Protocol shall apply in the case of  goods exported before 1 January 1988 and retrospective or duplicate movement certificates may be issued under the rules in force before that date.      Article 7 Decision No 1/79 is replaced by this Decision.      Article 8 This Decision shall apply from 1 January 1989.   Done at Brussels, 21 November 1988. For the Association Council The President Th.     PANGALOS             Joint Declaration concerning the review of the changes to the origin rules as a result of the introduction of the harmonized system    Where, following the amendments made to the Nomenclature, the new rules introduced by Decision No 1/88 alter the substance of any rule existing prior to Decision No 1/88 and it appears that such alteration results in a situation prejudicial to  the interest of the sectors concerned, then, if one of the contracting parties so requests in the period up to and including 31 December 1990, an examination shall be made as a matter of urgency by the Association Council, of the need to restore the  rule concerned as it was before Decision No 1/88. In any case, the Association Council shall decide to restore, or not to restore, the substance of the rule concerned within a period of three months of the request being made to it by either of the  parties to the Agreement.     If the substance of the rule concerned is restored, then the parties to the Agreement shall also provide the legal framework necessary to guarantee that any customs duties improperly levied on the products concerned imported  after 1 January 1989 can be reimbursed.               ANNEX I  EXPLANATORY NOTES Note 1:    Articles 1 and 2 The terms ´the Community' and ´Cyprus' shall also cover the territorial waters of the Member States of the Community and of Cyprus respectively.    Vessels operating on the high seas, including factory ships, on  which fish caught are worked or processed, shall be considered as part of the territory of the State to which they belong provided that they satisfy the conditions set out in Explanatory Note 4. Note 2 - Article 1 The conditions set out in Article 1  relative to the acquisition of originating status must be fulfilled without interruption in the Community or Cyprus.    If originating products exported from the Community or Cyprus to another country are returned, they must be considered as non-originating  unless it can be demonstrated to the satisfaction of the customs authorities that:   - the goods returned are the same goods as those exported,and -they have not undergone any operations beyond that necessary to preserve them in good condition while in  that country.     Note 3 - Article 1 In order to determine whether goods originate in the Community or in Cyprus it shall not be necessary to establish whether the power and fuel, plant and equipment, and machines and tools used to obtain such goods  originate in third countries or not.     Note 4 - Article 2 (f) The term ´their vessels' shall apply only to vessels:   - which are registered or recorded in a Member State or in Cyprus,-which sail under the flag of a Member State or of Cyprus,-at least 50 %  of which are owned by nationals of the Member States and Cyprus or by a company which has its head office in a Member State or in Cyprus, of which the manager, managers, chairman of the board, and the majority of the members of such board are nationals  of the Member States or Cyprus and of which, in addition, in the case of partnerships or limited companies, at least halt the capital belongs to the Member States or to Cyprus or to public bodies or nationals of the Member States or of Cyprus,-of which  the captain and officers are all nationals of the Member States or of Cyprus,-of which at least 75 % of the crew are nationals of the Member States or of Cyprus.     Note 5 - Articles 2 and 3 1. The unit of qualification for the application of the origin  rules shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the harmonized system.     In the case of sets of products which are classified by virtue of General Rule 3, the unit of  qualification shall be determined in respect of each item in the set;    this also applies to the sets of heading Nos 6308, 8206 and 9605.Accordingly, it follows that:   - when a product composed of a group or assembly of articles is classified under the  terms of the harmonized system in a single heading, the whole constitutes the unit of qualification,-when a consignment consists of a number of identical products classified under the same heading of the harmonized system, each products must be taken  individually when applying the origin rules.    2.Where, under General Rule 5 of the harmonized system, packing is included with the product for classification purposes, it shall be included for purposes of determining origin.          Note 6 - Article 3 (1)  The Introductory Notes to Annex III shall also apply where appropriate to all products manufactured using non-originating materials even if they are not subject to a specific condition contained in the List in Annex III but are subject instead to the  change of heading rule set out in Article 3 (1). Note 7 - Article 4 ´Ex works price' shall mean the price paid to the manufacturer in whose undertaking the last working or processing is carried out, provided the price includes the value of all the  products used in manufacture.     ´Customs value' shall be understood as meaning the customs value laid down in the Convention concerning the valuation of goods for customs purposes signed in Brussels on 15 December 1950.               ANNEX II  List of products referred to in Article 1 which are temporarily excluded from the scope of this Protocol  HS headingNo Description of product    ex 2707  Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which  more than 65 % by volume distils at a temperature of up to 250° C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels ex 2709to2715 Mineral oils and products of their distillation;    bituminous substances;    mineral waxes   ex 2901  Acyclic hydrocarbons for use as power or heating fuels  ex 2902  Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels  ex 3403  Lubricating preparations containing petroleum oils or oils  obtained from bituminous minerals, provided they represent less than 70 % by weight  ex 3404  Artificial waxes and prepared waxes with a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax  ex 3811   Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals      ANNEX III  List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status INTRODUCTORY NOTES  General   Note 1:     1.1. The first two columns in the list describe the product  obtained.     The first column gives the heading number, or the chapter number, used in the harmonized system and the second column gives the description of goods used in that system for that heading or chapter.     For each entry in the first two columns a  rule is specified in column 3. Where, in some cases, the entry in the first column is preceded by an ´ex', this signifies that the rule in column 3 applies only to the part of that heading or chapter as described in column 2. 1.2.Where several heading  numbers are grouped together in column 1 or a chapter number is given and the description of product in column 2 is therefore given in general terms, the adjacent rule in column 3 applies to all products which, under the harmonized system, are  classified in headings of the chapter or in any of the headings grouped together in column 1. 1.3.Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the  heading covered by the adjacent rule in column 3.  Note 2:     2.1.The term ´manufacture' covers any kind of working or processing including ´assembly' or specific operations.     However, see Note 3.5 below.     2.2.The term ´material' covers any ´ingredient',  ´raw material', ´component' or ´part', etc.    , used in the manufacture of the product.     2.3.The term ´product' refers to the product being manufactured, even if it is intended for later use in another manufacturing operation.      Note 3:     3.1.In the case of  any heading not in the list or any part of a heading that is not in the list, the ´change of heading' rule set out in Article 3 (1) applies.     If a ´change of heading' condition applies to any entry in the list, then it is contained in the rule in column  3. 3.2.The working or processing required by a rule in column 3 has to be carried out only in relation to the non-originating materials used.     The restrictions contained in a rule in column 3 likewise apply only to the non-originating materials used.      3.3.Where a rule states that ´materials of any heading' may be used, materials of the same heading as the product may also be used, subject, however, to any specific limitations which may also be contained in the rule.     However, the expression  ´manufacture from materials of any heading including other materials of heading No . . .' means that only materials classified in the same heading as the product of a different description than that of the product as given in column 2 of the list may be  used.     3.4.If a product, made from non-originating materials which has acquired originating status during manufacture by virtue of the change of heading rule or its own list rule, is used as a material in the process of manufacture of another product,  then the rule applicable to the product in which it is incorporated does not apply to it.     - For example, an engine of heading No 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40  % of the ex works price, is made from ´other alloy steel roughly shaped by forging' of heading No 7224.      If this forging has been forged in the country concerned from a non-originating ingot then the forging has already acquired origin by virtue of  the rule for heading No ex 7224 in the List.     It can then count as originating in the value calculation for the engine regardless of whether it was produced in the same factory or another.     The value of the non-originating ingot is thus not taken into  account when adding up the value of the non-originating materials used.     3.5.Even if the change of heading rule or the rule contained in the list is satisfied, a product does not have origin if the processing carried out, taken as a whole, is  insufficient within the meaning of Article 3 (4).  Note 4:     4.1. The rule in the list represents the minimum amount of working or processing required and the carrying out of more working or processing also confers originating status;    conversely, the  carrying out of less working or processing cannot confer origin.     Thus if a rule says that non-originating material at a certain level of manufacture may be used, the use of such material at an earlier stage of manufacture is allowed and the use of such  material at a later stage is not.     4.2.When a rule in the list specifies that a product may be manufactured from more than one material, this means that any one or more of the materials may be used.     It does not require that all be used.     - For example,  the rule for fabrics says that natural fibres may be used and that chemical materials, among other materials, may also be used.     This does not mean that both have to be used, one can use one or the other or both.    If, however, a restriction applies to one  material and other restrictions apply to other materials in the same rule, then the restrictions only apply to the materials actually used.    -For example, the rule for sewing machines specifies that the thread tension mechanism used has to originate and  that the zigzag mechanism used also has to originate;    these two restrictions only apply if the mechanisms concerned are actually incorporated into the sewing machine.     4.3.When a rule in the list specifies that a product must be manufactured from a  particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule.    -For example, the rule for heading No 1904 which specifically excludes the use of cereals or their  derivatives does not prevent the use of mineral salts, chemicals and other additives which are not produced from cereals.    -For example, in the case of an article made from non-woven materials, if the use of only non-originating yarn is allowed for this  class of article, it is not possible to start from non-woven cloth - even if non-wovens cannot normally be made from yarn.     In such cases, the starting material would normally be at the stage before yarn - that is the fibre stage.    See also Note 7.3 in  relation to textiles.     4.4.If in a rule in the list two or more percentages are given for the maximum value of non-originating materials that can be used, then these percentages may not be added together.     The maximum value of all the non-originating  materials used may never exceed the highest of the percentages given.     Furthermore, the individual percentages must not be exceeded in relation to the particular materials they apply to.     Textiles Note 5:    5.1.The term ´natural fibres' is used in the list  to refer to fibres other than artificial or synthetic fibres and is restricted to the stages before spinning takes place, including waste and unless otherwise specified, the term ´natural fibres' includes fibres that have been carded, combed or  otherwise processed but not spun.        5.2.The term ´natural fibres' includes horsehair of heading No 0503, silk of heading Nos 5002 and 5003 as well as the wool fibres, fine or coarse animal hair of heading Nos 5101 to 5105, the cotton fibres of heading  Nos 5201 to 5203 and the other vegetable fibres of heading Nos 5301 to 5305. 5.3.The terms ´textile pulp', ´chemical materials' and ´paper making materials' are used in the list to describe the materials not classified in chapters 50 to 63, which can be  used to manufacture artificial, synthetic or paper fibres or yarns.     5.4.The term ´man-made staple fibres' is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of heading Nos 5501 to 5507. Note 6:    6.1.In the case  of the products classified in those headings in the list to which a reference is made in this Introductory Note, the conditions set out in column 3 of the list shall not be applied to any basic textile materials used in their manufacture which, taken  together, represent 10 % or less of the total weight of all the basic textile materials used (but see also Notes 6.3 and 6.4 below). 6.2.However, this tolerance may only be applied to mixed products which have been made from two or more basic textile  materials, irrespective of their share of the product.    The following are the basic textile materials:    - silk, - wool, - coarse animal hair, - fine animal hair, - horsehair, - cotton, - paper making materials and paper, - flax, - true hemp, - jute and  other textile bast fibres, - sisal and other textile fibres of the genus Agave, - coconut, abaca, ramie and other vegetable textile fibres, - synthetic man-made filaments, - artificial man-made filaments, - synthetic man-made staple fibres, - artificial  man-made staple fibres.    -For example, a yarn of heading No 5205 made from cotton fibres and synthetic staple fibres is a mixed yarn.     Therefore, non-originating materials that do not satisfy the origin rules may be used up to a weight of 10 % of the  yarn.    -For example, a woollen fabric of heading No 5112 made from woollen yarn and synthetic yarn of staple fibres is a mixed fabric.     Therefore, either non-originating synthetic yarn or woollen yarn or a combination thereof that does not satisfy the  origin rules may be used up to a weight of 10 % of the fabric.    -For example, tufted textile fabric of heading No 5802 made from cotton yarn and cotton fabric is only a mixed product if the cotton fabric is itself a mixed fabric being made from two or  more different basic textile materials or if the cotton yarns used are themselves mixtures.    -For example, if the tufted textile fabric concerned had been made from cotton yarn and synthetic fabric, then, obviously, two separate basic textile materials  would have been used.          -For example, a carpet with tufts made both from artificial yarns and tufts made from cotton yarns and with a jute backing is a mixed product because three basic textile materials are used.     Thus, any non-originating materials  that are used at a later stage of manufacture than the rule allows, may be used, provided their total weight taken together does not exceed 10 % of the weight of the textile materials in the carpet.     Thus, the jute backing, the artificial yarns and/or  the cotton yarns could be imported at that stage of manufacture, provided the weight conditions are met.     6.3.In the case of fabrics incorporating ´yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped' this  tolerance is 20 % in respect of this yarn.     6.4.In the case of fabrics incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means  of an adhesive between two films of plastic film, this tolerance is 30 % in respect of this strip.     Note 7:    7.1.In the case of those textile products, which are marked in the list by a footnote referring to this Introductory Note, textile trimmings and  accessories which do not satisfy the rule set out in the list in column 3 for the made up product concerned may be used provided that their weight does not exceed 10 % of the total weight of all the textile materials incorporated.    Textile trimmings and  accessories are those classified in Chapters 50 to 63. Linings and interlinings are not to be regarded as trimmings or accessories.     7.2.Any non-textile trimmings and accessories or other materials used which contain textiles do not have to satisfy the  conditions set out in column 3 even though they fall outside the scope of Note 4.3. 7.3.In accordance with Note 4.3, any non-originating non-textile trimmings and accessories or other product, which do not contain any textiles, may, anyway, be used  freely where they cannot be made from the materials listed in column 3.-For example, if a rule in the list says that for a particular textile item, such as a blouse, yarn must be used this does not prevent the use of metal items, such as buttons,  because they cannot be made from textile materials.     7.4.Where a percentage rule applies, the value of trimmings and accessories must be taken into account when calculating the value of the non-originating materials incorporated.      HS Heading No Description of product Working or processing carried out on non-originatingmaterials that confers originating status (1) (2) (3)  0201  Meat of bovine animals, fresh or chilled  Manufacture from materials of any heading except meat of  bovine animals, frozen of heading No 0202  0202  Meat of bovine animals, frozen  Manufacture from materials of any heading except meat of bovine animals, fresh or chilled of heading No 0201  0206  Edible offal of bovine animals, swine, sheep, goats,  horses, asses, mules or hinnies, fresh, chilled or frozen  Manufacture from materials of any heading except carcases of headings Nos 0201 to 0205  0210  Meat and edible meat offal, salted, in brine, dried or smoked;    edible flours and meals of meat or  meat offal  Manufacture from materials of any heading except meat and offal of heading Nos 0201 to 0206 and 0208 or poultry liver of heading No 0207  0302 to0305 to  Fish, other than live fish   Manufacture in which all the materials of Chapter 3 used  must already be originating              (1) (2) (3)  ex 0402,0404 to0406  Dairy products  Manufacture from materials of any heading except milk or cream of heading No 0401 or 0402  0403  Buttermilk, curdled milk and cream, yogurt, kephir and other  fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit or cocoa  Manufacture in which:    - all the materials of Chapter 4 used must already be  originating, -any fruit juice (except those of pineapple, lime or grapefruit) of heading No 2009 used must be originating, and -the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product  0408  Birds' eggs,  not in shell and egg yolks, fresh, dried, cooked, by steaming or by boiling in weter, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter  Manufacture from materials of any heading except birds' eggs  of heading No 0407  ex 0502  Prepared pigs', hogs' or boars' bristles and hair  Cleaning, disinfecting, sorting and straightening of bristles and hair  ex 0506  Bones and horn-cores unworked  Manufacture in which all the materials of Chapter 2 used must  already be originating  0710 to0713  Edible vegetables, frozen or dried, provisionally preserved except for heading Nos ex 0710 and ex 0711  Manufacture in which all the vegetable materials used must already be originating  ex 0710  Sweet corn (uncooked  or cooked by steaming or boiling in water), frozen  Manufacture from fresh or chilled sweet corn  ex 0711  Sweet corn, provisionally preserved  Manufacture from fresh or chilled sweet corn  0811  Fruit and nuts, uncooked or cooked by steaming or boiling  in water, frozen, whether or not containing added sugar or other sweetening matter:       - Containing added sugar  Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product     - Other  Manufacture in which all the fruit or nuts used must already be originating  0812  Fruit and nuts provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in  that state for immediate consumption  Manufacture in which all the fruit or nuts used must already be originating  0813  Fruit, dried, other than that of heading Nos 0801 to 0806;    mixtures of nuts or dried fruits of this chapter  Manufacture in which  all the fruit or nuts used must already be originating  0814  Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions  Manufacture in which all  the fruit or nuts used must already be originating               ex Chapter 11  Products of the milling industry;    malt, starches;    inulin;    whest gluten, except for heading No ex 1106  Manufacture in which all the cereals, edible vegetables, roots and  tubers of heading No 0714 or fruit used must already be originating  ex 1106  Flour and meal of the dried, shelled leguminous vegetables of heading No 0713  Drying and milling of leguminous vegetables of heading No 0708  1301  Lac;    natural gums, resins,  gum-resins and balsams  Manufacture in which the value of any materials of heading No 1301 used may not exceed 50 % of the ex- works price of the product  1501  Lard;    other pig fat and poultry fat, rendered, whether or not pressed or solvent-extracted:        - Fats from bones or waste  Manufacture from materials of any heading except those of heading Nos 0203, 0206 or 0207 or bones of heading No 0506    - Other  Manufacture from meat or edible offal of swine of heading Nos 0203 or 0206 or of meat and  edible offal of poultry of heading No 0207  1502  Fats of bovine animals, sheep or goats, raw or rendered, whether or not pressed or solvent-extracted:       - Fats from bones or waste  Manufacture from materials of any heading except those of heading Nos  0201, 0202, 0204 or 0206 or bones of heading No 0506    - Other  Manufacture in which all the animal materials of Chapter 2 used must already be originating  1504  Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but  not chemically modified:       -Solid fractions of fish oils and fats and oils of marine mammals  Manufacture from materials of any heading including other materials of heading No 1504    - Other  Manufacture in which all the animal materials of Chapters 2  and 3 used must already be originating  ex 1505  Refined lanolin  Manufacture from crude wool grease of heading No 1505  1506  Other animal fats and oils and their fractions, whether or not refined, but not chemically modified:       - Solid fractions   Manufacture from materials of any heading including other materials of heading No 1506    - Other  Manufacture in which all the animal materials of Chapter 2 used must already be originating  ex1507 to1515  Fixed vegetable oils and their fractions,  whether or not refined, but not chemically modified:       -Solid fractions, except for that of Jojoba oil  Manufacture from other materials of heading Nos 1507 to 1515             ex 1507 to1515(cont'd)  -Other, except for:    - Lung oil;    myrtle wax and  Japan wax -Those for technical or industrial uses other than the manufacture of foodstuffs for human Consumption  Manufacture in which all the vegetable materials used must already be originating  ex 1516  Animal or vegetable fats and oils and their  fractions, re-esterified, whether or not refined but not further prepared  Manufacture in which all the animal and vegetable materials used must already be originating  ex 1517  Edible liquid mixtures of vegetable oils of heading Nos 1507 to 1515   Manufacture in which all the vegetable materials used must already be originating  ex 1519  Industrial fatty alcohols having the character of artificial waxes  Manufacture from materials of any heading including fatty acids of heading No 1519  1601   Sausages and similar products, of meat, meat offal or blood;    food preparations based on these products  Manufacture from animals of Chapter 1  1602  Other prepared or preserved meat, meat offal or blood  Manufacture from animals of Chapter 1  1603   Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates  Manufacture from animals of Chapter 1. However, all fish, crustaceans, molluscs or other aquatic invertebrates used must already be originating  1604  Prepared or  preserved fish;    caviar and caviar substitutes prepared from fish eggs  Manufacture in which all the fish or fish eggs used must already be originating  1605  Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved  Manufacture in  which all the crustaceans, molluscs or other aquatic invertebrates used must already be originating  ex 1701  Cane or beet sugar and chemically pure sucrose, in solid form, flavoured or coloured  Manufacture in which the value of any materials of  Chapter 17 used does not exceed 30 % of the ex works price of the product  1702  Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form;    sugar syrups not containing added flavouring or colouring matter;    artificial  honey, whether or not mixed with natural honey;    caramel:       -Chemically pure maltose and fructose  Manufacture from materials of any heading including other materials of heading No 1702    -Other sugars in solid form, flavoured or coloured  Manufacture  in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex works price of the product    - Other  Manufacture in which all the materials used must already be originating  ex 1703  Molasses resulting from the extraction or  refining of sugar, flavoured or coloured  Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex works price of the product  1704  Sugar confectionery (including white chocolate), not containing cocos   Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any other materials of Chapter 17 used does not exceed 30 % of the ex works price of the product               1806  Chocolate  and other food preparations containing cocoa  Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex works price of  the product  1901  Malt extract;    food preparations of flour, meal, starch or malt extract, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 50 %, not elsewhere specified or included;    food preparations of  goods of heading Nos 0401 to 0404, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10 %, not elsewhere specified or included:       - Malt extract  Manufacture from cereals of Chapter 10    - Other  Manufacture  in which all the materials used are classified in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex works price of the product  1902  Pasta, whether or not cooked or stuffed  (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni;    couscous, whether or not prepared  Manufacture in which all the cereals (except durum wheat), meat, meat offal, fish,  crustaceans or molluscs used must already be originating  1903  Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms  Manufacture from materials of any heading except potato starch of  heading No 1108  1904  Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes);    cereals, other than maize (corn), in grain form, pre-cooked or otherwise prepared:       - Not containing cocoa   Manufacture in which:    -all the cereals and flour (except maize of the species Zea indurata and durum wheat and their derivatives) used must be wholly obtained, and -the value of any materials of Chapter 17 used does not exceed 30 % of the ex works price  of the product    - Containing cocoa  Manufacture from materials not classified in heading No 1806, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex works price of the product  1905  Bread, pastry, cakes, biscuits  and other bakers' wares, whether or not containing cocoa;    communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products  Manufacture from materials of any heading, except those of Chapter 11   2001  Vegetables, fruit nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid  Manufacture in which all the fruit, nuts or vegetables used must already be originating  2002  Tomatoes prepared or preserved otherwise than  by vinegar or acetic acid  Manufacture in which all the tomatoes used must already be originating  2003  Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid  Manufacture in which all the mushrooms or truffles used must  already be originating             2004 and2005  Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen or not frozen  Manufacture in which all the vegetables used must already be originating  2006  Fruit, nuts,  fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallized)  Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex works price of the product  2007  Jams, fruit jellies,  marmalades, fruit or nut purée and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter  Manufacture in which the value of any materials of Chapter 17 used must not exceed 30 % of the ex works  price of the product  2008  Fruit, nuts and other edible parts of plants otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:       -Fruit and nuts cooked  otherwise than by steaming or boiling in water, not containing added sugar, frozen  Manufacture in which all the fruit and nuts used must already be originating    -Nuts, not containing added sugar or spirits  Manufacture in which the value of the  originating nuts and oil seeds of heading Nos 0801, 0802 and 1202 to 1207 used exceeds 60 % of the ex works price of the product    - Other  Manufacture in which all the materials used are classified in a heading other than that of the product, provided  the value of any materials of Chapter 17 used does not exceed 30 % of the ex works price of the product  ex 2009  Fruit juices (including grape must), unfermented and not containing added spirit, whether or not containing added sugar or other sweetening  matter  Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex works price of the product  ex 2101  Roasted chicory  and extracts, essences and concentrates thereof  Manufacture in which all the chicory used must already be originating  ex 2103  -Sauces and preparations therefor;    mixed condiments and mixed seasonings  Manufacture in which all the materials used are  classified in a heading other than that of the product.     However, mustard flour or meal or prepared mustard may be used    -Prepared mustard  Manufacture from mustard flour or meal  ex 2104  -Soups and broths and preparations therefor  Manufacture from  materials of any heading, except prepared or preserved vegetables of heading Nos 2002 to 2005    -Homogenized composite food preparations  The rule for the heading in which the product would be classified in bulk shall apply  ex 2106  Sugar syrups,  flavoured or coloured  Manufacture in which the value of any materials of Chapter 17 used must not exceed 30 % of the ex works price of the product  2201  Waters, including natural or artificial mineral waters and aerated waters, not containing added  sugar or other sweetening matter nor flavoured;    ice and snow  Manufacture in which all the water used must already be originating               2202  Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter  or flavoured, and other non-alcohlic beverages, not including fruit or vegetable juices of heading No 2009  Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any materials of  Chapter 17 used does not exceed 30 % of the ex works price of the product and any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating  ex 2204  Wine of fresh grapes, including fortified wines, and grape must  with the addition of alcohol  Manufacture from other grape must  2205 ex 2207,ex 2208 andex 2209  The following, containing grape materials:    vermouth and other wine of fresh grapes flavoured with plants or aromatic substances;    ethyl alcohol and other  spirits, denatured or not;    spirits, liqueurs and other spirituous beverages;    compound alcoholic preparations of a kind used for the manufacture of beverages;    vinegar  Manufacture from materials of any heading, except grapes or any material derived from  grapes  ex 2208  Whiskies of an alcoholic strength by volume of less than 50 % vol.      Manufacture in which the value of any cereal based spirits used does not exceed 15 % of the ex works price of the product  ex 2303  Residues from the manufacture of  starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight  Manufacture in which all the maize used must already be originating  ex 2306  Oil cake and other solid residues  resulting from the extraction of olive oil, containing more than 3 % of olive oil  Manufacture in which all the olives used must already be originating  2309  Preparations of a kind used in animal feeding  Manufacture in which all the cereals, sugar or  molasses, must or milk used must already be originating  2402  Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes  Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No  2401 used must already be originating  ex 2403  Smoking tobacco  Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating  ex 2504  Natural crystalline graphite,  with enriched carbon content, purified and ground  Enriching of the carbon content, purifying and grinding of crude crystalline graphite  ex 2515  Marble, merely cut by sawing or otherwise into blocks or slabs of a rectangular (including square) shape,  of a thickness not exceeding 25 cm  Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm  ex 2516  Granite porphyry, basalt, sandstone and other monumental and building stones, merely cut by sawing or  otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm  Cutting, by sawing or otherwise, of stones (even if already sawn) of a thickness exceeding 25 cm  ex 2518  Calcined dolomite  Calcination of  dolomite not calcined           (1) (2) (3)   ex 2519  Crushed natural magnesium carbonate (magnesite), in hermetically sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia   Manufacture in which all the materials used are classified in a heading other than that of the product.     However, natural magnesium carbonate (magnesite) may be used  ex 2520  Plasters specially prepared for dentistry  Manufacture in which the value of  all the materials used does not exceed 50 % of the ex works price 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  ex 2707  Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which  more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels  These are Annex II products  2709to2715  Mineral oils and products of their distillation;     bituminous substances;    mineral waxes  These are Annex II products  ex Chapter 28  Inorganic chemicals;    organic or inorganic compounds of precious metals, of rare earth metals, of radioactive elements or of isotopes;    except for heading Nos ex 2811 and ex  2833 for which the rules are set out below  Manufacture in which all the materials used are classified within a heading other than that of the product.     However, materials classified within the same heading may be used provided their value does not  exceed 20 % of the ex works price of the product  ex 2811  Sulphur trioxide  Manufacture from sulphur dioxide  ex 2833  Aluminium sulphate  Manufacture in which the value of all the materials used does not exceed 50 % of the ex works price of the  product  ex Chapter 29  Organic chemicals, except for heading Nos ex 2901, ex 2902, ex 2905, 2915, ex 2932, 2933 and 2934, for which the position is set out below  Manufacture in which all the materials used are classified within a heading other than  that of the product.     However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex works price of the product  ex 2901  Acyclic hydrocarbons for use as power or heating fuels  These are Annex II  products  ex 2902  Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels  These are Annex II products  ex 2905  Metal alcoholates of alcohols of this heading and of ethanol or glycerol  Manufacture  from materials of any heading, including other materials of heading No 2905. However, metal alcoholates of this heading may be used, provided their value does not exceed 20 % of the ex works price of the product  2915  Saturated acyclic monocarboxylic  acids and their anhydrides, halides, peroxides and peroxyacids;    their halogenated, sulphonated, nitrated or nitrosated derivatives  Manufacture from materials of any heading.     However, the value of all the materials of heading Nos 2915 and 2916 used may  not exceed 20 % of the ex works price of the product  ex 2932  - Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivates  Manufacture from materials of any heading.     However, the value of all the materials of heading No 2909  used may not exceed 20 % of the ex works price of the product             (1) (2) (3)  ex 2932(cont'd)  - Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivates  Manufacture from materials of any  heading  2933  Heterocyclic compounds with nitrogen hetero-atom(s) only;    nucleic acids and their salts:     Manufacture from materials of any heading.     However, the value of all the materials of heading Nos 2932 and 2933 used may not exceed 20 % of the ex  works price of the product  2934  Other heterocyclic compounds  Manufacture in which all the materials used are classified within a heading other than that of the product.     However, materials classified within the same heading may be used provided their  value does not exceed 20 % of the ex works price of the product  ex Chapter 30  Pharmaceutical products, except for heading Nos 3002, 3003 and 3004, for which the rules are set out below  Manufacture in which all the materials used are classified within  a heading other than that of the product.     However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex works price of the product  3002  Human blood;    animal blood prepared for therapeutic,  prophylactic or diagnostic uses;    antisera and other blood fractions;    vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:       -Products consisting of two or more constituents which have been mixed together for  therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale  Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this  description may also be used, provided their value does not exceed 20 % of the ex works price of the product    - Other:       - Human blood  Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this  description may also be used, provided their value does not exceed 20 % of the ex works price of the product    - Animal blood prepared for therapeutic or prophylactic uses  Manufacture from materials of any heading, including other materials of heading  No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex works price of the product    -Blood fractions other than antisera, haemoglobin and serum globulin  Manufacture from materials of any  heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex works price of the product    -Haemoglobin, blood globulin and serum globulin  Manufacture  from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex works price of the product    - Other  Manufacture from materials of any  heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex works price of the product           (1) (2) (3)  ex 3003and3004  Medicaments (excluding goods  of heading Nos 3002, 3005 or 3006)  Manufacture in which:    - all the materials used are classified within a heading other than that of the product.     However, materials of heading No 3003 or 3004 may be used provided their value, taken together, does not  exceed 20 % of the ex works price of the product, and - the value of all the materials used does not exceed 50 % of the ex works price of the product   ex Chapter 31  Fertilizers except for heading No ex 3105 for which the rule is set out below   Manufacture in which all the materials used are classified within a heading other than that of the product.     However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex works price of the product   ex 3105  Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium;    other fertilizers;    goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg,  except for:    - Sodium nitrate- Calcium cyanamide- Potassium sulphate- Magnesium potassium sulphate  Manufacture in which:    -all the materials used are classified within a heading other than that of the product.     However, materials classified within the  same heading may be used provided their value does not exceed 20 % of the ex works price of the product, and -the value of all the materials used does not exceed 50 % of the ex works price of the product  ex Chapter 32  Tanning or dyeing extracts;     tannins and their derivatives;    dyes, pigments and other colouring matter;    paints and varnishes;    putty and other mastics;    inks;    except for heading Nos ex 3201 and 3205, for which the rules are set out below  Manufacture in which all the materials used  are classified within a heading other than that of the product.     However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex works price of the product  ex 3201  Tannins and their salts, ethers,  esters and other derivatives  Manufacture from tanning extracts of vegetable origin  3205  Colour lakes;    preparations as specified in note 3 to this chapter based on colour lakes (1)  Manufacture from materials of any heading, except heading Nos 3202  and 3204 provided the value of any materials classified in heading No 3205 does not exceed 20 % of the ex works price of the product  ex Chapter 33  Essential oils and resinoids;    perfumery, cosmetic or toilet preparations;    except for heading No 3301,  for which the rule is set out below  Manufacture in which all the materials used are classified within a heading other than that of the product.     However, materials classified within the same heading may be used provided their value does not exceed 20 %  of the ex works price of the product  3301  Essential oils (terpeneless or not), including concretes and absolutes;    resinoids;    concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration;    terpenic  by-products of the deterpenation of essential oils;    aqueous distillates and aqueous solutions of essential oils  Manufacture from materials of any heading, including materials of a different ´group' (2) within this heading.     However, materials of the  same group may be used, provided their value does not exceed 20 % of the ex works price of the product               (1) (2) (3)  ex Chapter 34  Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes,  ´dental waxes' and dental preparations with a basis of plaster;    except for heading Nos ex 3403 and 3404, for which the position is set out below  Manufacture in which all the materials used are classified within a heading other than that of the product.      However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex works price of the product  ex 3403  Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals,  provided they represent less than 70 % by weight  These are Annex II products  ex 3404  Artificial waxes and prepared waxes:       - With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax  These are Annex  II products    - Other  Manufacture from materials of any heading, except:    - hydrogenated oils having the character of waxes of heading No 1516 -fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading No  1519 -materials of heading No 3404. However, these materials may be used provided their value does not exceed 20 % of the ex works price of the product  ex Chapter 35  Albuminoidal substances;    modified starches;    glues;    enzymes;    except for heading Nos  3505 and ex 3507 for which the rules are set out below  Manufacture in which all the materials used are classified within a heading other than that of the product.     However, materials classified within the same heading may be used provided their value  does not exceed 20 % of the ex works price of the product  3505  Dextrins and other modified starches (for example, pregelatinized or esterified starches);    glues based on starches, or on dextrins or other modified starches:       - Starch ethers and esters   Manufacture from materials of any heading, including other materials of heading No 3505     - Other  Manufacture from materials of any heading, except those of heading No 1108  ex 3507  Prepared enzymes not elsewhere specified or included  Manufacture  in which the value of all the materials used does not exceed 50 % of the ex works price of the product  Chapter 36  Explosives;    pyrotechnic products;    matches;    pyrophoric alloys;    certain combustible preparations  Manufacture in which all the materials  used are classified within a heading other than that of the product.     However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex works price of the product  ex Chapter 37  Photographic or  cinematographic goods;    except for heading Nos 3701, 3702 and 3704 for which the rules are set out below  Manufacture in which all the materials used are classified within a heading other than that of the product.     However, materials classified within the  same heading may be used provided their value does not exceed 20 % of the ex works price of the product           (1) (2) (3)  ex 3701  Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or  textiles;    instant print film in the flat, sensitized, unexposed, whether or not in packs  Manufacture in which all the materials used are classified in a heading other than heading No 3702  3702  Photographic film in rolls, sensitized, unexposed, of any  material other than paper, paperboard or textiles;  instant print film in rolls, sensitized, unexposed  Manufacture in which all the materials used are classified within a heading other than heading No 3701 or 3702  3704  Photographic plates, film,  paper, paperboard and textiles, exposed but not developed  Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 to 3704  ex Chapter 38  Miscellaneous chemical products;    except for heading Nos ex 3801,  ex 3803, ex 3805, ex 3806, ex 3807, 3808 to 3814, 3818 to 3820, 3822 and 3823 for which the rules are set out below:     Manufacture in which all the materials used are classified within a heading other than that of the product.     However, materials  classified within the same heading may be used provided their value does not exceed 20 % of the ex works price of the product  ex 3801  - Colloidal graphite in suspension in oil and semicolloidal graphite;    carbonaceous pastes for electrodes  Manufacture  in which the value of all the materials used does not exceed 50 % of the ex works price of the product    -Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils  Manufacture from materials of any heading.      However, the value of the materials of heading No 3403 used must not exceed 20 % of the ex works price of the product  ex 3803  Refined tall oil  Refining of crude tall oil  ex 3805  Spirits of sulphate turpentine, purified  Purification by distillation  or refining of raw spirits of sulphate turpentine  ex 3806  Ester gums  Manufacture from resin acids  ex 3807  Wood pitch (wood tar pitch)  Distillation of wood tar  3808to38143818to38203822and  Miscellaneous chemical products:     -Prepared additives for  lubricating oil, containing petroleum oils or oils obtained from bituminous minerals, of heading No 3811      These are Annex II products  3823  -The following of heading No 3823:    - Prepared binders for foundry moulds or cores based on natural resinous  products -Naphthenic acids, their water insoluble salts and their esters -Sorbitol other than that of heading No 2905 -Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines;    thiophenated sulphonic acids  of oils obtained from bituminous minerals, and their salts -Ion exchangers -Getters for vacuum tubes -Alkaline iron oxide for the purification of gas   Manufacture in which all the materials used are classified within a heading other than that of the  product.     However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex works price of the product             (1) (2) (3)  ex 3808to38143818to38203822and3823(cont'd)  - - Ammoniacal gas liquors and  spent oxide produced in coal gas purification -Sulphonaphthenic acids, their water insoluble salts and their esters -Fusel oil and Dippel's oil -Mixtures of salts having different anions -Copying pastes with a basis of gelatin, whether or not on a paper  or textile backing    -Other  Manufacture in which the value of all the materials used does not exceed 50 % of the ex works price of the product  3901to3915  Plastics in primary forms, waste, parings and scrap, of plastic:    - Addition homopolymerization  products Manufacture in which:    -the value of all the materials used does not exceed 50 % of the ex works price of the product, and -the value of any materials of Chapter 39 used does not exceed 20 % of the ex works price of the product (3)    - Other   Manufacturing in which the value of the materials of Chapter 39 used does not exceed 20 % of the ex works price of the product (4)  3916to3921  Semi-manufactures of plastics:    - Flat products, further worked than only surface-worked or cut into forms  other than rectangles;    other products, further worked than only surface-worked    Manufacture in which the value of any materials of Chapter 39 used does not exceed 50 % of the ex works price of the product    - Other:       -Addition homopolymerization  products  Manufacture in which:    -the value of all the materials used does not exceed 50 % of the ex works price of the product, and -the value of any materials of Chapter 39 used does not exceed 20 % of the ex works price of the product (5)    -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 (6)  3922to3926  Articles of plastic  Manufacture in which the value of all the materials used does not exceed 50 % of the ex  works price of the product  ex 4001  Laminated slabs of crepe rubber for shoes  Lamination of sheets of natural rubber  4005  Compounded rubber, unvulcanized, in primary forms or in plates, sheets or strip  Manufacture in which the value of all the  materials used, except natural rubber, does not exceed 50 % of the ex works price of the product  4012  Retreaded or used pneumatic tyres of rubber;    solid or cushion tyres, interchangeable tyre treads and tyre flaps of rubber  Manufacture from materials  of any heading, except those of heading Nos 4011 or 4012  ex 4017  Articles of hard rubber  Manufacture from hard rubber             (1) (2) (3)  ex 4102  Raw skins of sheep or lambs, without wool on  Removal of wool from sheep or lamb skins, with wool on  4104to4107  Leather, without hair or wool other than leather of heading No 4108 or 4109  Retanning of pre-tanned  leatherorManufacture in which all the materials used are classified in a heading other than that of the product  4109  Patent leather and patent laminated leather;    metallized leather  Manufacture from leather of heading Nos 4104 to 4107 provided its  value does not exceed 50 % of the ex works price of the product  ex 4302  Tanned or dressed furskins, assembled:       - Plates, crosses and similar forms  Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins     - Other  Manufacture from non-assembled, tanned or dressed furskins (7)  4303  Articles of apparel, clothing accessories and other articles of furskin  Manufacture from non-assembled, tanned or dressed furskins, of heading No 4302 (8)  ex 4403  Wood  roughly squared  Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down  ex 4407  Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or finger-jointed  Planing,  sanding or finger-jointing ex 4408  Veneer sheets and sheets for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled, of a thickness not exceeding 6 mm, planed, sanded or finger-jointed  Splicing,  planing, sanding or finger-jointing  ex 4409  - Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or  faces, sanded or finger-jointed  Sanding or finger-jointing    - Beadings and mouldings  Beading or moulding  ex4410toex4413  Beadings and mouldings, including moulded skirting and other moulded boards  Beading or moulding  ex4415  Packing cases, boxes,  crates, drums and similar packings, of wood  Manufacture from boards not cut to size  ex4416  Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood  Manufacture from riven staves, not further worked than sawn on the two  principal surfaces  ex 4418  - Builders' joinery and carpentry of wood  Manufacture in which all the materials used are classified within a heading other than that of the product.     However, cellular wood panels, shingles and shales may be used     -Beadings and mouldings  Beading or moulding  ex 4421  Match splints;    wooden pegs or pins for footwear  Manufacture from wood of any heading except drawn wood of heading No 4409              (1) (2) (3)  ex 4503  Articles of natural cork  Manufacture from cork of heading No 4501  ex 4811  Paper and paperboard, ruled, lined or squared only  Manufacture from paper-making materials of Chapter 47  4816  Carbon paper, self-copy  paper and other copying or transfer papers (other than those of heading No 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes  Manufacture from paper-making materials of Chapter 47  4817  Envelopes, letter cards,  plain postcards and correspondence cards, of paper or paperboard;    boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery  Manufacture in which:    - all the materials used are classified within  a heading other than that of the product, and -the value of all the materials used does not exceed 50 % of the ex works price of the product  ex 4818  Toilet paper  Manufacture from paper-making materials of Chapter 47  ex 4819  Cartons, boxes, cases,  bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres  Manufacture in which:    -all the materials used are classified within a heading other than that of the product, and -the value of all the materials  used does not exceed 50 % of the ex works price of the product  ex 4820  Letter pads  Manufacture in which the value of all the materials used does not exceed 50 % of the ex works price of the product  ex 4823  Other paper, paperboard, cellulose wadding  and webs of cellulose fibres, cut to size or shape  Manufacture from paper-making materials of Chapter 47  4909  Printed or illustrated postcards;    printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or  without envelopes or trimmings  Manufacture from materials not classified within heading No 4909 or 4911  4910  Calendars of any kind, printed, including calendar blocks:  - Calenders of the ´perpetual' type or with replaceable blocks mounted on bases  other than paper or paperboard  Manufacture in which:    -all the materials used are classified within a heading other than that of the product, and -the value of all the materials used does not exceed 50 % of the ex works price of the product    - Other   Manufacture from materials not classified within heading No 4909 or 4911  ex 5003  Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed  Carding or combing of silk waste  5501to5507  Man-made staple  fibres  Manufacture from chemical materials or textile pulp exChapter 50toChapter 55  Yarn, monofilament and thread  Manufacture from (9):    - natural fibres not carded or combed or otherwise processed for spinning, -chemical materials or textile pulp, or  -paper-making materials            (1) (2) (3)  ex  Chapter 50toChapter 55  Woven fabrics:    - Incorporating rubber thread    Manufacture from single yarn (10)    - Other  Manufacture from (11):    - coir yarn, -natural fibres, -man-made staple fibres not carded or combed or  otherwise processed for spinning, -chemical materials or textile pulp, or -paper or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance  processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex works price of the product  ex Chapter 56  Wadding, felt and non-wovens;    special yarns, twine  cordage, ropes and cables and articles thereof except for heading Nos 5602, 5604, 5605 and 5606, for which the rules are set out below  Manufacture from (12):    - 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 (13):    - natural fibres, -chemical materials or textile pulp However:    -polypropylene filament of heading No 5402, -polypropylene  fibres of heading No 5503 or 5506, or -polypropylene filament tow of heading No 5501, of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided that their value does not exceed 40 % of the ex works  price of the product    - Other  Manufacture from (14):    - natural fibres, - man-made staple fibres made from casein, or -chemical materials or textile pulp  5604  Rubber thread and cord, textile covered;    textile yarn, and strip and the like of heading  No 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:       -Rubber thread and cord, textile covered  Manufacture from rubber thread or cord, not textile covered              (1) (2) (3)  ex 5604(cont'd)  - Other  Manufacture from (15):    - 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 (16):    -natural fibres, -man-made staple fibres not carded or combed or  otherwise processed for spinning, -chemical materials or textile pulp, or -paper-making materials  5606  Gimped yarn, and strip and the like of heading No 5404 or 5405, gimped (other then those of heading No 5605 and gimped horsehair yarn);    chenille  yarn (including flock chenille yarn);    loop wale-yarn  Manufacture from (17):    -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 (18):    -natural fibres, or -chemical materials or textile pulp.     However:    -polypropylene filament of heading No 5402, -polypropylene fibres of heading No 5503 or 5506, or  -polypropylene filament tow of heading No 5501 of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided that their value does not exceed 40 % of the ex works price of the product    - Of other felt   Manufacture from (19):    -natural fibres not carded or combed or otherwise processed for spinning, or -chemical materials or textile pulp    -Other  Manufacture from (20):    -coir yarn, -synthetic or artificial filament yarn, -natural fibres, or -man-made  staple fibres not carded or combed or otherwise processed for spinning             (1) (2) (3)  ex Chapter 58  Special woven fabrics;    tufted textile fabrics;    lace;    tapestries;    trimmings, embroidery, except for heading Nos 5805 and 5810;    the rule for heading No 5810 is set out below:       - Combined with rubber thread   Manufacture from single yarn (21)    - Other  Manufacture from (22):    -natural fibres, -man-made staple fibres not carded or combed or otherwise processed for spinning, or -chemical materials or textile pulp or Printing accompanied by at least two  preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric  used does not exceed 47,5 % of the ex works price of the product  5810  Embroidery in the piece, in strips or in motifs  Manufacture in which the value of all the materials used does not exceed 50 % of the ex works price of the product  5901  Textile  fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like;    tracing cloth;    prepared painting canvas;    buckram and similar stiffened textile fabrics of a kind used for hat foundations  Manufacture from yarn   5902  Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:       -Containing not more than 90 % by weight of textile materials  Manufacture from yarn    - Other  Manufacture from chemical materials or textile  pulp  5903  Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No 5902  Manufacture from yarn  5904  Linoleum, whether or not cut to shape;    floor coverings consisting of a coating or covering applied on  a textile backing, whether or not cut to shape  Manufacture from yarn (23)  5905  Textile wall coverings:       -Impregnated, coated, covered or laminated with rubber, plastics or other materials  Manufacture from yarn                 (1) (2) (3)  ex 5905(cont'd)  - Other  Manufacture from (24):    - coir yarn, -natural fibres, -man-made staple fibres not carded or combed or otherwise processed for spinning, or -chemical materials or textile pulp or Printing  accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the  value of the unprinted fabric used does not exceed 47,5 % of the ex works price of the product  5906  Rubberized textile fabrics, other than those of heading No 5902:       -Knitted or crocheted fabrics  Manufacture from (25):    -natural fibres, -man-made  staple fibres not carded or combed or otherwise processed for spinning, or -chemical materials or textile pulp    -Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials  Manufacture from chemical  materials    - Other  Manufacture from yarn  5907  Textile fabrics otherwise impregnated, coated or covered;    painted canvas being theatrical scenery, studio backcloths or the like  Manufacture from yarn  ex 5908  Incandescent gas mantles, impregnated   Manufacture from tubular knitted gas mantle fabric  5909to5911  Textile articles of a kind suitable for industrial use:    -Polishing discs or rings other than of felt of heading No 5911 Manufacture from yarn or waste fabrics or rags of heading No 6310     - Other  Manufacture from (26):    -coir yarn, -natural fibres, -man-made staple fibres not carded or combed or otherwise processed for spinning, or -chemical materials or textile pulp  Chapter 60  Knitted or crocheted fabrics  Manufacture from (27):    -  natural fibres, - man-made staple fibres not carded or combed or otherwise processed for spinning, or -chemical materials or textile pulp         (1) (2) (3)   ex Chapter 61  Articles of apparel and clothing accessories, knitted or crocheted:       -  Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form  Manufacture from yarn (28)    - Other  Manufacture from (29):    -natural fibres,  -man-made staple fibres not carded or combed or otherwise processed for spinning, or -chemical materials or textile pulp  ex Chapter 62  Articles of apparel and clothing accessories, not knitted or crocheted, except for heading Nos ex 6202, ex 6204, ex  6206, ex 6209, ex 6210, 6213, 6214, ex 6216 and ex 6217 for which the rules are set out below  Manufacture from yarn (30)  ex6202ex6204ex6206ex6209andex6217  Women's, girls' and babies' clothing and ´other made-up clothing accessories', embroidered   Manufacture from yarn (31) or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex works price of the product (32)  ex6210ex6216andex6217  Fire-resistant equipment of fabric covered  with foil of aluminized polyester  Manufacture from yarn (33) or Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the ex works price of the product (34)  6213and6214  Handkerchiefs, shawls, scarves,  mufflers, mantillas, veils and the like:       -Embroidered  Manufacture from unbleached single yarn (35) (36) or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex works price of the  product (37)    - Other  Manufacture from unbleached single yarn (38) (39)  6301to6304  Blankets, travelling rugs, bed linen etc.    ;    curtains, etc.    ;    other furnishing articles:       - Of felt, of non-wovens  Manufacture from (40):    - natural fibres, or -  chemical materials or textile pulp    - Other:    - Embroidered    Manufacture from unbleached single yarn (41) or Manufacture from unembroidered fabric (other than knitted or crocheted) provided the value of the unembroidered fabric used does not exceed  40 % of the ex works price of the product    - Other  Manufacture from unbleached single yarn (42)        (1) (2) (3)   ex 6305  Sacks and bags, of a kind used for the packing of goods  Manufacture from (43):    - natural fibres, -man-made staple fibres  not carded or combed or otherwise processed for spinning, or -chemical materials or textile pulp  6306  Tarpaulins, sails for boats, sailboards or landcraft, awnings, sunblinds, tents and camping goods:       -Of non-wovens  Manufacture from (44):    -natural  fibres, or -chemical materials or textile pulp    -Other  Manufacture from unbleached single yarn  ex 6307  Other made-up articles, including dress patterns  Manufacture in which the value of all the materials used does not exceed 40 % of the ex works  price of the product (45)  6308  Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes or similar textile articles, put up in packings for retail sale  Each  item in the set must satisfy the rule which would apply to it if it were not included in the set.     However, non-originating articles may be incorporated provided their total value does not exceed 15 % of the ex works price of the set  6401to6405   Footwear  Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 6406  6503  Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No  6501, whether or not lined or trimmed  Manufacture from yarn or textile fibres (46)  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 (47)  6601  Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)  Manufacture in which the  value of all the materials used does not exceed 50 % of the ex works price of the product  ex 6803  Articles of slate or of agglomerated slate  Manufacture from worked slate  ex6812  Articles of asbestos or of mixtures with a basis of asbestos or with a  basis of asbestos and magnesium carbonate  Manufacture from fabricated asbestos fibres or from mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate  ex6814  Articles of mica;    including agglomerated or reconstituted mica  on a support of paper, paperboard or other materials  Manufacture from worked mica (including agglomerated or reconstituted mica)  ex 7006  Glass of heading No 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but  not framed or fitted with other materials  Manufacture from materials of heading No 7001         (1) (2) (3)   ex 7007  Safety glass, consisting of toughened (tempered) or laminated glass  Manufacture from materials of heading No 7001  7008   Multiple-walled insulating units of glass  Manufacture from materials of heading No 7001  7009  Glass mirrors, whether or not framed, including rear-view mirrors  Manufacture from materials of heading No 7001  7010  Carboys, bottles, flasks, jars, pots,  phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods;    preserving jars of glass;    stoppers, lids and other closures, of glass  Manufacture in which all the materials used are classified within a heading  other than that of the product or Cutting of glassware, provided the value of the uncut glassware does not exceed 50 % of the ex works price of the product  7013  Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar  purposes (other than that of heading No 7010 or 7018)  Manufacture in which all the materials used are classified within a heading other than that of the product and Cutting of glassware, provided the value of the uncut glassware does not exceed 50 % of  the ex works price of the product or Hand-decoration (with the exception of silk screen printing) of hand-blown glassware, provided the value of the hand-blown glassware does not exceed 50 % of the ex works price of the product  ex 7019  Articles (other  than yarn) of glass fibres  Manufacture from:    - uncoloured slivers, rovings, yarn or chopped strands, or -glass wool  ex 7102ex7103andex7104  Worked precious or semi-precious stones (natural, synthetic or reconstructed)  Manufacture from unworked  precious or semi-precious stones  71067108and7110  Precious metals:    -Unwrought    Manufacture from materials not classified in heading No 7106, 7108 or 7110 or Electrolytic, thermal or chemical separation of precious metals of heading No 7106, 7108 or  7110 or Alloying of precious metals of heading No 7106, 7108 or 7110 with each other or with base metals    -Semi-manufactured or in powder form (All)  Manufacture from unwrought precious metals  ex 7107ex7109andex7111  Metals clad with precious metals,  semi-manufactured  Manufacture from metals clad with precious metals, unwrought  ex 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  ex 7117  Imitation jewellery  Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture from base metal parts, not plated or  covered with precious metals, provided the value of all the materials used does not exceed 50 % of the ex works price of the product        (1) (2) (3)  ex 7207  Semi-finished products of iron or non-alloy steel  Manufacture from materials of heading No  7201, 7202, 7203, 7204 or 7205  7208to7216  Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel  Manufacture from ingots or other primary forms of heading No 7206  7217  Wire of iron or non-alloy steel   Manufacture from semi-finished materials of heading No 7207  ex72187219to7222  Semi-finished products, flat-rolled products, bars and rods, angles, shapes and sections of stainless steel  Manufacture from ingots or other primary forms of heading No 7218   7223  Wire of stainless steel  Manufacture from semi-finished materials of heading No 7218  ex72247225to7227  Semi-finished products, flat-rolled products, bars and rods, in irregularly wound coils, of other alloy steel  Manufacture from ingots or  other primary forms of heading No 7224  7228  Other bars and rods of other alloy steel;    angles, shapes and sections, of other alloy steel;    hollow drill bars and rods, of alloy or non-alloy steel  Manufacture from ingots or other primary forms of heading  No 7206, 7218 or 7224  7229  Wire of other alloy steel  Manufacture from semi-finished materials of heading No 7224  ex 7301  Sheet piling  Manufacture from materials of heading No 7206  7302  Railway or tramway track construction material of iron or  steel, the following:    rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fishplates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other  material specialized for jointing or fixing rails  Manufacture from materials of heading No 7206  73047305and7306  Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel  Manufacture from materials of heading No 7206, 7207, 7218 or  7224  7308  Structures (excluding prefabricated buildings of heading No 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and  thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel;    plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel  Manufacture in which all the materials used are classified  within a heading other than that of the product.     However, welded angles, shapes and sections of heading No 7301 may not be used  ex 7315  Skid-chains  Manufacture in which the value of all the materials of heading No 7315 used does not exceed 50 % of  the ex works price of the product  ex 7322  Radiators for central heating, not electrically heated  Manufacture in which the value of all the materials of heading No 7322 used does not exceed 5 % of the ex works price of the product      (1) (2) (3)    ex Chapter 74  Copper and articles thereof, except for heading Nos 7401 to 7405;    the rule for heading No ex 7403 is set out below  Manufacture in which:    - all the materials used are classified within a heading other than that of the product, and -the  value of all the materials used does not exceed 50 % of the ex works price of the product  ex 7403  Copper alloys, unwrought  Manufacture from refined copper, unwrought, or waste and scrap  ex Chapter 75  Nickel and articles thereof, except for heading  Nos 7501 to 7503;     Manufacture in which:    -all the materials used are classified within a heading other than that of the product, and -the value of all the materials used does not exceed 50 % of the ex works price of the product  ex Chapter 76  Aluminium  and articles thereof, except for heading Nos 7601 and 7602;    the rules for heading Nos ex 7601 and ex 7616 are set out below  Manufacture in which -all the materials used are classified within a heading other than that of the product, and -the value of  all the materials used does not exceed 50 % of the ex works price of the product  ex 7601  -Aluminium alloys  Manufacture from aluminium, not alloyed, or waste and scrap    -´Super-pure' aluminium (ISO No Al 99.99)  Manufacture from aluminium, not  alloyed (ISO No Al 99.8)  ex 7616  Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium  Manufacture in which:    -all the  materials used are classified within a heading other than that of the product.     However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be  used, and -the value of all the materials used does not exceed 50 % of the ex works price of the product  ex Chapter 78  Lead and articles thereof, except for heading Nos 7801 and 7802;    the rule for heading No 7801 is set out below  Manufacture in  which:    -all the materials used are classified within a heading other than that of the product, and -the value of all the materials used does not exceed 50 % of the ex works price of the product  ex 7801  Unwrought lead:       - Refined lead  Manufacture  from ´bullion' or ´work' lead    - Other  Manufacture in which all the materials used are classified in a heading other than that of the product.     However, waste and scrap of heading No 7802 may not be used        (1) (2) (3)  ex Chapter 79  Zinc and  articles thereof, except for heading Nos 7901 and 7902;    the rule for heading No 7901 is set out below  Manufacture in which:    - all the materials used are classified in a heading other than that of the product, and -the value of all the materials used  does not exceed 50 % of the ex works price of the product  7901  Unwrought zinc  Manufacture in which all the materials used are classified in a heading other than that of the product.     However, waste and scrap of heading No 7902 may not be used  ex  Chapter 80  Tin and articles thereof, except for heading Nos 8001, 8002 and 8007;    the rule for heading No 8001 is set out below  Manufacture in which:    -all the materials used are classified in a heading other than that of the product, and -the value of  all the materials used does not exceed 50 % of the ex works price of the product  8001  Unwrought tin  Manufacture in which all the materials used are classified in a heading other than that of the product.     However, waste and scrap of heading No 8002  may not be used  ex Chapter 81  Other base metals, wrought;    articles thereof  Manufacture in which the value of all the materials classified in the same heading as the products used does not exceed 50 % of the ex works price of the product  8206  Tools  of two or more of the heading Nos 8202 to 8205, put up in sets for retail sale  Manufacture in which all the materials used are classified in a heading other than heading Nos 8202 to 8205. However, tools of heading Nos 8202 to 8205 may be incorporated  into the set provided their value does not exceed 15 % of the ex works price of the set  8207  Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading,  drilling, boring, broaching, milling, turning or screwdriving), including dies for drawing or extruding metal, and rock-drilling or earth-boring tools  Manufacture in which:    -all the materials used are classified in a heading other than that of the  product, and -the value of all the materials used does not exceed 40 % of the ex works price of the product  8208  Knives and cutting blades, for machines or for mechanical appliances  Manufacture in which:    -all the materials used are classified in a  heading other than that of the product, and -the value of all the materials used does not exceed 40 % of the ex works price of the product            (1) (2) (3)  ex 8211  Knives with cutting blades, serrated or not (including pruning knives),  other than knives of heading No 8208  Manufacture in which all the materials used are classified in a heading other than that of the product.     However, knife blades and handles of base metal may be used  8214  Other articles of cutlery (for example, hair  clippers, butcher's or kitchen cleavers, choppers and mincing knives, paper knives);    manicure or pedicure sets and instruments (including nail files)  Manufacture in which all the materials used are classified in a heading other than that of the  product.     However, handles of base metal may be used  8215  Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware  Manufacture in which all the materials used are classified in a heading  other than that of the product.     However, handles of base metal may be used  ex 8306  Statuettes and other ornaments, of base metal  Manufacture in which all the materials used are classified in a heading other than that of the product.     However, the  other materials of heading No 8306 may be used provided their value does not exceed 30 % of the ex works price of the product  exChapter 84  Nuclear reactors, boilers, machinery and mechanical appliances;    parts thereof;    except for those falling within  the following headings or parts of headings for which the rules are set out below:    8402, 8403, ex 8404, 8406 to 8409, 8411, 8412, ex 8413, ex 8414, 8415, 8418, ex 8419, 8420, 8423, 8425 to 8430, ex 8431, 8439, 8441, 8444 to 8447, ex 8448, 8452, 8456 to  8466, 8469 to 8472, 8480, 8482, 8484 and 8485  Manufacture:    - in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and -where, within the above limit, the materials classified within the same heading as  the product are only used up to a value of 5 % of the ex works price of the product  8403andex8404  Central heating boilers, other than those of heading No 8402, and auxiliary plant for central heating boilers  Manufacture in which all the materials  used are classified in a heading other than heading No 8403 or 8404. However, materials which are classified in heading No 8403 or 8404 may be used provided their value, taken together, does not exceed 5 % of the ex works price of the product  8406   Steam turbines and other vapour turbines  Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the product  8407  Spark-ignition reciprocating or rotary internal combustion piston engines  Manufacture in  which the value of all the materials used does not exceed 40 % of the ex works price of the product  8408  Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)  Manufacture in which the value of all the materials used  does not exceed 40 % of the ex works price of the product  8409  Parts suitable for use solely or principally with the engines of heading No 8407 or 8408  Manufacture in which the value of all the materials used does not exceed 40 % of the ex works  price of the product  8412  Other engines and motors  Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the product  8415  Air conditioning machines, comprising a motor-driven fan and elements for  changing the temperature and humidity, including those machines in which the humidity cannot be seperately regulated  Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the product               8418   Refrigerators, freezers and other refrigerating or freezing equipment, electric or other heat pumps other than air conditioning machines of heading No 8415  Manufacture:    - in which the value of all the materials used does not exceed 40 % of the ex works  price of the product, and -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex works price of the product, and -where the value of all the non-originating materials  used does not exceed the value of the originating materials used  ex 8419  Machines for the wood, paper pulp and paper board industries  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex works price of the  product, and -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex works price of the product  8420  Calendering or other rolling machines, other than for metals or  glass, and cylinders therefor  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and -where, within the above limit, the materials classified within the same heading as the product are  only used up to a value of 25 % of the ex works price of the product  8425to8428  Lifting, handling, loading or unloading machinery  Manufacture:    - in which the value of all the materials used does not exceed 40 % of the ex works price of the product,  and -where, within the above limit, the materials classified in heading No 8431 are only used up to a value of 5 % of the ex works price of the product  8429  Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels,  excavators, shovel loaders, temping machines and road rollers:       - Road rollers  Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the product    - Other  Manufacture:    -in which the value of all the  materials used does not exceed 40 % of the ex works price of the product, and -where, within the above limit, the value of the materials classified within heading No 8431 are only used up to a value of 5 % of the ex works price of the product              8430  Other moving, grading, levelling, scraping, excavating, temping, compacting, extracting or boring machinery, for earth, minerals or ores;    pile-drivers and pile-extractors;    snow-ploughs and snow- blowers  Manufacture:    -in which the value of all  the materials used does not exceed 40 % of the ex works price of the product, and -where, within the above limit, the value of the materials classified within heading No 8431 are only used up to value of 5 % of the ex works price of the product  ex8431   Parts for road rollers  Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the product  8439  Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard   Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 %  of the ex works price of the product  8441  Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex works price of  the product, and -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex works price of the product  8444to8447  Machines of these headings for use in the textile  industry  Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the product  ex8448  Auxiliary machinery for use with machines for heading Nos 8444 and 8445  Manufacture in which the value of all the  materials used does not exceed 40 % of the ex works price of the product  8452  Sewing machines, other than book sewing machines of heading No 8440;    furniture, bases and covers specially designed for sewing machines;    sewing machine needles:       -Sewing  machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex works price of the product, -where the value of all of  the non-originating materials used in assembling the head (without motor) does not exceed the value of the originating materials used, and -the thread tension, crochet and zigzag mechanisms used are already originating    - Other  Manufacture in which  the value of all the materials used does not exceed 40 % of the ex works price of the product  8456to8466  Machine-tools and machines and their parts and accessories of heading Nos 8456 to 8466  Manufacture in which the value of all the materials used  does not exceed 40 % of the ex works price of the product               8469to8472  Office machines (for example, typewriters, calculating machines, automatic data-processing machines, duplicating machines, stapling machines)  Manufacture in which the  value of all the materials used does not exceed 40 % of the ex works price of the product  8480  Moulding boxes for metal foundry;    mould bases;    moulding patterns;    moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials,  rubber or plastics  Manufacture in which the value of all the materials used does not exceed 50 % of the ex works price of the product  8484  Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal;     sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings  Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the product  8485   Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this chapter  Manufacture in which the value of all the materials used does not exceed 40 % of the ex  works price of the product  exChapter 85  Electrical machinery and equipment and parts thereof;    sound recorders and reproducers, television image and sound recorders and reproducers and parts and accessories of such articles;    except for those falling  within the following headings or parts of headings for which the rules are set out below:    8501, 8502, ex 8518, 8519 to 8529, 8535 to 8537, ex 8541, 8542, 8544 to 8548  Manufacture:    -in which the value of all the materials used does not exceed 40 % of  the ex works price of the product, and -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex works price of the product  8501  Electric motors and generators  (excluding generating sets)  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and -where, within the above limit, the materials classified within heading No 8503 are only used up to a  value of 5 % of the ex works price of the product  8502  Electric generating sets and rotary converters  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and -where, within the above  limit, the materials classified within heading No 8501 or 8503, taken together, are only used up to a value of 5 % of the ex works price of the product  ex8518  Microphones and stands therefor;    loudspeakers, whether or not mounted in their enclosures;     audio-frequency electric amplifiers;    electric sound amplifier sets  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex works price of the product, -where the value of all the non-originating materials used does not  exceed the value of the originating materials used, and -the value of all the transistors of heading No 8541 used does not exceed 3 % of the ex works price of the product             8519  Turntables (record-decks), record-players, cassette-players and  other sound reproducing apparatus, not incorporating a sound recording device  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex works price of the product, -where the value of all the non-originating materials  used does not exceed the value of the originating materials used, and -the value of all the transistors of heading No 8541 used does not exceed 3 % of the ex works price of the product  8520  Magnetic tape recorders and other sound recording apparatus,  whether or not incorporating a sound reproducing device  Manufacture:    - in which the value of all the materials used does not exceed 40 % of the ex works price of the product, -where the value of all the non-originating materials used does not exceed  the value of the originating materials used, and, -the value of all the transistors of heading No 8541 used does not exceed 3 % of the ex works price of the product  8521  Video recording or reproducing apparatus  Manufacture:    -in which the value of all  the materials used does not exceed 40 % of the ex works price of the product, -where the value of all the non-originating materials used does not exceed the value of the originating materials used, and -the value of all the transistors of heading No  8541 used does not exceed 3 % of the ex works price of the product  8522  Parts and accessories of apparatus of heading Nos 8519 to 8521  Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the product   8523  Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37  Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the product  8524   Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37:       -Matrices and masters for the production of records   Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the product    - Other  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and  -where, within the above limit, the materials classified within heading No 8523 are only used up to a value of 5 % of the ex works price of the product               8525  Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting  or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus;    television cameras  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex works price of the product, -where  the value of all the non-originating materials used does not exceed the value of the originating materials used, and -the value of all the transistors of heading No 8541 used does not exceed 3 % of the ex works price of the product  8526  Radar  apparatus, radio navigational aid apparatus and radio remote control apparatus  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex works price of the product, -where the value of all the non-originating materials  used does not exceed the value of the originating materials used, and -the value of all the transistors of heading No 8541 used does not exceed 3 % of the ex works price of the product  8527  Reception apparatus for radio-telephony, radio-telegraphy or  radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex works price of the product, -where the  value of all the non-originating materials used does not exceed the value of the originating materials used, and -the value of all the transistors of heading No 8541 used does not exceed 3 % of the ex works price of the product  8528  Television  receivers (including video monitors and video projectors), whether or not combined, in the same housing, with radio-broadcast receivers or sound or video recording or reproducing apparatus  Manufacture:    -in which the value of all the materials used does  not exceed 40 % of the ex works price of the product,      -where the value of all the non-originating materials used does not exceed the value of the originating materials used, and -the value of all the transistors of heading No 8541 used does not  exceed 3 % of the ex works price of the product  8529  Parts suitable for use solely or principally with the apparatus of heading Nos 8525 to 8528    -Suitable for use solely or principally with video recording or reproducing apparatus  Manufacture in  which the value of all the materials used does not exceed 40 % of the ex works price of the product    - Other  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex works price of the product, -where the value of all  the non-originating materials used does not exceed the value of the originating materials used, and -the value of all the transistors of heading No 8541 used does not exceed 3 % of the ex works price of the product             8535and8536  Electrical  apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and -where, within  the above limit, the materials classified within heading No 8538 are only used up to a value of 5 % of the ex works price of the product  8537  Boards, panels (including numerical control panels), consoles, desks, cabinets and other bases, equipped with  two or more apparatus of heading No 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, other than switching apparatus of heading No 8517  Manufacture:    - in which  the value of all the materials used does not exceed 40 % of the ex works price of the product, and -where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 5 % of the ex works price of the product   ex8541  Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chips  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and -where, within the above  limit, the materials classified within the same heading as the products are only used up to a value of 5 % of the ex works price of the product  8542  Electronic integrated circuits and microassemblies  Manufacture:    -in which the value of all the  materials used does not exceed 40 % of the ex works price of the product, and -where, within the above limit, the materials classified within heading No 8541 or 8542, taken together, are only used up to a value of 5 % of the ex works price of the  product  8544  Insulated (including enamelled or anodized) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors;    optical fibre cables, made up of individually sheathed fibres, whether or  not assembled with electric conductors or fitted with connectors  Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the product  8545  Carbon electrodes, carbon brushes, lamp carbons, battery carbons  and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes  Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the product  8546  Electrical  insulators of any material  Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the product  8548  Electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter   Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the product  8601to8607  Railway or tramway locomotives, rolling-stock and parts thereof  Manufacture in which the value of all the materials used  does not exceed 40 % of the ex works price of the product  8608  Railway or tramway track fixtures and fittings;    mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways,  parking facilities, port installations or airfields;    parts of the foregoing  Manufacture:    - in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and -where, within the above limit, the materials  classified within the same heading as the product are only used up to a value of 5 % of the ex works price of the product               8609  Containers (including containers for the transport of fluids) specially designed and equipped for carriage by  one or more modes of transport  Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the product  exChapter 87  Vehicles other than railway or tramway rolling-stock and parts and accessories thereof;     except for those falling within the following headings or parts of headings for which the rules are set out below:    8709 to 8711, ex 8712, 8715 and 8716  Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price  of the product  8709  Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods;    tractors of the type used on railway station  platforms;    parts of the foregoing vehicles  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and -where, within the above limit, the materials classified within the same heading as the  product are only used up to a value of 5 % of the ex works price of the product  8710  Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles  Manufacture:    - in which the value of all the  materials used does not exceed 40 % of the ex works price of the product, and -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex works price of the product  8711   Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars;    side-cars   Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and -where the value  of all the non-originating materials used does not exceed the value of the originating materials used  ex8712  Bicycles without ball bearings  Manufacture from materials not classified within heading No 8714  8715  Baby carriages and parts thereof   Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 %  of the ex works price of the product  8716  Trailers and semi-trailers;    other vehicles, not mechanically propelled;    parts thereof  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and  -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex works price of the product             8803  Parts of goods of heading No 8801 or 8802  Manufacture in which the  value of all the materials of heading No 8803 used does not exceed 5 % of the ex works price of the product  8804  Parachutes (including dirigible parachutes) and rotochutes;    parts thereof and accessories thereto:       - Rotochutes  Manufacture from  materials of any heading including other materials of heading No 8804    - Other  Manufacture in which the value of all the materials of heading No 8804 used does not exceed 5 % of the ex works price of the product  8805  Aircraft launching gear;     deck-arrestor or similar gear;    ground flying trainers;    parts of the foregoing articles  Manufacture in which the value of all the materials of heading No 8805 used does not exceed 5 % of the ex works price of the product  Chapter 89  Ships, boats and  floating structures  Manufacture in which all the materials used are classified within a heading other than that of the product.     However, hulls of heading No 8906 may not be used  exChapter 90  Optical, photographic, cinematographic, measuring,  checking, precision, medical or surgical instruments and apparatus;    parts and accessories thereof;    except for those falling within the following headings or parts of headings for which the rules are set out below:    9001, 9002, 9004, ex 9005, ex 9006,  9007, 9011, ex 9014, 9015 to 9020 and 9024 to 9033  Manufacture:  -in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and -where, within the above limit, the materials classified within the same  heading as the product are only used up to a value of 5 % of the ex works price of the product  9001  Optical fibres and optical fibre bundles;    optical fibre cables other than those of heading No 8544;  sheets and plates of polarizing material;    lenses  (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked  Manufacture in which the value of all the materials used does not exceed 40 % of the ex works  price of the product  9002  Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked  Manufacture in which the value of  all the materials used does not exceed 40 % of the ex works price of the product  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  ex9005  Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor  Manufacture:    -in which the value of all the materials used does not exceed 40 %  of the ex works price of the product, -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex works price of the product, and -where the value of all the  non-originating materials used does not exceed the value of the originating materials used               ex9006  Photographic (other than cinematographic) cameras;    photographic flashlight apparatus and flashbulbs other than electrically ignited  flashbulbs  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex works price of the product,      -where, within the above limit, the materials classified within the same heading as the product are only used up to a  value of 5 % of the ex works price of the product, and -where the value of all the non-originating materials used does not exceed the value of the originating materials used  9007  Cinematographic cameras and projectors, whether or not incorporating  sound recording or reproducing apparatus  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex works price of the product,       -where, within the above limit, the materials classified within the same heading as the  product are only used up to a value of 5 % of the ex works price of the product, and -where the value of all the non-originating materials used does not exceed the value of the originating materials used  9011  Compound optical microscopes, including  those for photomicrography, cinephotomicrography or microprojection  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex works price of the product,       -where, within the above limit, the materials classified  within the same heading as the product are only used up to a value of 5 % of the ex works price of the product, and -where the value of all the non-originating materials used does not exceed the value of the originating materials used  ex9014  Other  navigational instruments and appliances  Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the product  9015  Surveying (including photogrammetrical surveying), hydrographic, oceanographic,  hydrological, meteorological or geophysical instruments and appliances, excluding compasses;    rangefinders  Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the product  9016  Balances of a  sensitivity of 5 cg or better, with or without weights  Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the product  9017  Drawing, marking-out or mathematical calculating instruments (for example,  drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators);    instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this  chapter  Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the product             9018  Dentists' chairs incorporating dental appliances or dentists' spittoons  Manufacture from materials of any  heading, including other materials of heading No 9018  9024  Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)   Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the product  9025  Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or  not, and any combination of these instruments  Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the product  9026  Instruments and apparatus for measuring or checking the flow, level, pressure or  other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading No 9014, 9015, 9028 or 9032  Manufacture in which the value of all the materials used does not exceed  40 % of the ex works price of the product  9027  Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus);    instruments and apparatus for measuring or checking  viscosity, porosity, expansion, surface tension or the like;    instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters);    microtomes  Manufacture in which the value of all the materials used does  not exceed 40 % of the ex works price of the product  9028  Gas, liquid or electricity supply or production meters, including calibrating meters therefor:       - Parts and accessories  Manufacture in which the value of all the materials used does not  exceed 40 % of the ex works price of the product    - Other  Manufacture:    - in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and      -where the value of all the non-originating materials used does  not exceed the value of the originating materials used  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 exChapter 91  Clocks and watches  and parts thereof;    except for those falling under the following headings for which the rules are set out below:    9105, 9109 to 9113  Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the product  9105   Other clocks  Manufacture:    - in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and -where the value of all the non-originating materials used does not exceed the value of the originating materials  used  9109  Clock movements, complete and assembled  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and -where the value of all the non-originating materials used does not exceed the  value of the originating materials used  9110  Complete watch or clock movements, unassembled or partly assembled (movement sets);    incomplete watch or clock movements, assembled;    rough watch or clock movements  Manufacture:    -in which the value of all  the materials used does not exceed 40 % of the ex works price of the product, and -where, within the above limit, the materials classified within heading No 9114 are only used up to a value of 5 % of the ex works price of the product  9111  Watch cases  and parts thereof  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex works price of the product, and -where, within the above limit, the materials classified within the same heading as the product are only used up  to a value of 5 % of the ex works price of the product  9112  Clock cases and cases of a similar type for other goods of this chapter, and parts thereof  Manufacture:    -in which the value of all the materials used does not exceed 40 % of the ex works  price of the product, and -where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 5 % of the ex works price of the product  9113  Watch straps, watch bands and watch bracelets, and  parts thereof:        -Of base metal, whether or not plated, or clad with precious metal  Manufacture in which the value of all the materials used does not exceed 40 % of the ex works price of the product    - Other  Manufacture in which the value of all  the materials used does not exceed 50 % of the ex works price of the product             Chapter 92  Musical instruments;    parts and accessories of such articles  Manufacture in which the value of all the materials used does not exceed 40 % of the ex  works price of the product Chapter 93  Arms and ammunitions;    parts and accessories thereof  Manufacture in which the value of all the materials used does not exceed 50 % of the ex works price of the product  ex9401andex9403  Base metal furniture,  incorporating unstuffed cotton cloth of a weight of 300 g/m² or less  Manufacture in which all the materials used are classified within a heading other than that of the product or Manufacture from cotton cloth already made up in a form ready for use of  heading No 9401 or 9403, provided:    -its value does not exceed 25 % of the ex works price of the product, and -all the other materials used are already originating and are classified within a heading other than heading No 9401 or 9403  9405  Lamps and  lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included;    illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified  or included  Manufacture in which the value of all the materials used does not exceed 50 % of the ex works price of the product  9406  Prefabricated buildings  Manufacture in which the value of all the materials used does not exceed 50 % of the ex works  price of the product  9503  Other toys;    reduced-size (´scale') models and similar recreational models, working or not;    puzzles of all kinds  Manufacture in which:    -all the materials used are classified within a heading other than that of the product,  and -provided the value of all the materials used does not exceed 50 % of the ex works price of the product  ex 9506  Finished golf club heads  Manufacture from roughly shaped blocks  9507  Fishing rods, fish-hooks and other line fishing tackle;    fish  landing nets, butterfly nets and similar nets;    decoy ´birds' (other than those of heading No 9208 or 9705) and similar hunting or shooting requisites  Manufacture in which all the materials used are classified within a heading other than that of the  product.     However, materials classified within the same heading may be used provided their value does not exceed 5 % of the ex works price of the product  ex9601andex9602  Articles of animal, vegetable or mineral carving materials  Manufacture from  ´worked' carving materials of the same heading  ex 9603  Brooms and brushes, (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorized, paint pads and rollers, squeegees and  mops  Manufacture in which the value of all the materials used does not exceed 50 % of the ex works price of the product               9605  Travel sets for personal toilet, sewing or shoe or clothes cleaning  Each item in the set must satisfy the rule  which would apply to it if it were not included in the set.     However, non-originating articles may be incorporated, provided their total value does not exceed 15 % of the ex works price of the set  9606  Buttons, press-fasteners, snap-fasteners and  press-studs, button moulds and other parts of these articles;    button blanks  Manufacture in which:    - all the materials used are classified within a heading other than that of the product, and -the value of all the materials used does not exceed 50 % of  the ex works price of the product  9608  Ball point pens;    felt tipped and other porous-tipped pens and markers;    fountain pens, stylograph pens and other pens;    duplicating stylos;    propelling or sliding pencils;    pen-holders, pencil-holders and similar  holders;    parts (including caps and clips) of the foregoing articles, other than those of heading No 9609  Manufacture in which all the materials used are classified within a heading other than that of the product.     However, nibs or nib points may be used  and the other materials classified within the same heading may also be used provided their value does not exceed 5 % of the ex works price of the product  9612  Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether  or not on spools or in cartridges;    ink-pads, whether or not inked, with or without boxes  Manufacture in which - all the materials used are classified within a heading other than that of the product, and -the value of all the materials used does not  exceed 50 % of the ex works price of the product  ex 9614  Smoking pipes or pipe bowls  Manufacture from roughly shaped blocks             (1) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacturing of colouring preparations, provided they are not classified within another heading in  Chapter 32. (2)A ´group' is regarded as any part of the heading separated from the rest by a semi-colon.      (3) In the case of products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to  3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.      (4) Until 31 March 1990, assembled suzluki, grey Siberian squirrel and hamster skins of heading No 4302 may be used.      (5) For  special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.  (6) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.  (7) For special conditions  relating to products made of a mixture of textile materials, see Introductory Note 6.  (8) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.(9) For special conditions relating to products made  of a mixture of textile materials, see Introductory Note 6.   (10) See Introductory Note 7 for the treatment of textile trimmings and accessories.     (11)For special conditions relating to products made of a mixture of textile materials, see Introductory  Note 6.(12) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6. (13) For filter masks, manufacture from undrawn polyester staple fibres is permitted.     This special provision shall apply until 31  March 1988. (14)See Introductory Note 7 for the treatment of textile trimmings and accessories.