CELEX: 32016D1336
Language: en
Date: 2016-07-18 00:00:00
Title: Council Decision (EU) 2016/1336 of 18 July 2016 on the position to be adopted on behalf of the European Union within the EU-Central America Association Council as regards the replacement of Appendix 2 to Annex II to the Agreement establishing an Association between the European Union and its Member States, on the one hand, and Central America on the other

5.8.2016   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 212/8
            
         COUNCIL DECISION (EU) 2016/1336
   of 18 July 2016
   on the position to be adopted on behalf of the European Union within the EU-Central America Association Council as regards the replacement of Appendix 2 to Annex II to the Agreement establishing an Association between the European Union and its Member States, on the one hand, and Central America on the other
   THE COUNCIL OF THE EUROPEAN UNION,
   Having regard to the Treaty on the Functioning of the European Union, and in particular the first subparagraph of Article 207(4), in conjunction with Article 218(9) thereof,
   Having regard to the proposal from the European Commission,
   Whereas:
   
               (1)
            
            
               The Agreement establishing an Association between the European Union and its Member States, on the one hand, and Central America on the other (1) (the ‘Agreement’), was initialled on 22 March 2011 and signed on 29 June 2012. Pursuant to Article 353(4) of the Agreement, Part IV thereof has been applied provisionally since 1 August 2013 between the Union, Nicaragua, Honduras and Panama, since 1 October 2013 between those parties and El Salvador and Costa Rica, and since 1 December 2013 between the Union, Nicaragua, Honduras, Panama, El Salvador and Costa Rica on the one side and Guatemala on the other.
            
         
               (2)
            
            
               In accordance with Article 36 of Annex II to the Agreement, the EU-Central America Association Council (the ‘Association Council’) may decide to modify the provisions of the Appendixes to Annex II.
            
         
               (3)
            
            
               Appendix 2 to Annex II to the Agreement is based on the Harmonised Commodity Description and Coding System (‘HS’) 2007.
            
         
               (4)
            
            
               The HS is updated every five years, the last update being in 2012. Since the product specific rules in the Agreement are based on an outdated version of the HS, namely the HS 2007, they should be updated to reflect the HS 2012.
            
         
               (5)
            
            
               The Sub-Committee on Customs, Trade Facilitation and Rules of Origin, referred to in Article 123 of the Agreement, has agreed the amendments to Appendix 2 to Annex II to the Agreement, setting out the list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status (the ‘product specific rules’), in order to bring that Appendix into line with the latest version of the HS.
            
         
               (6)
            
            
               The product specific rules should remain unchanged for those products that have been reclassified within the HS 2012. In cases where products are moved to a different Chapter or heading, the product specific rules should be added to the list rules in the new Chapter or heading where the list rules in the new Chapter or heading are different from those laid down in the old Chapter or heading.
            
         
               (7)
            
            
               The changes to the product specific rules in headings 2852 and 9619 resulting from the HS 2012 would become complicated to apply because of the large number of products moving to these headings each with a different rule for determining origin. The current rules could be kept unchanged because the effects of not applying the changes would not substantially alter the determination of the origin of the products.
            
         
               (8)
            
            
               In the case of the majority of products moving to heading 9619, they have an alternative rule providing that the value of all non-originating materials used does not exceed a certain percentage of the ex-work price of the product. This alternative rule should be added with the value of non-originating materials set at a maximum of 50 %.
            
         
               (9)
            
            
               The opportunity should be taken to correct a mistake in the product specific rules for the footnote in heading 3920 in the Spanish version only.
            
         
               (10)
            
            
               Corrections to the list rules are needed for Chapter 84 and heading 8522. The opportunity should be taken to correct these by including the changes in the new appendix.
            
         
               (11)
            
            
               For reasons of clarity, taking into account the number of amendments that need to be made in Appendix 2 to Annex II to the Agreement, that Appendix should be replaced in its entirety.
            
         
               (12)
            
            
               The position to be adopted on the Union's behalf within the Association Council should therefore be based on the attached draft decision,
            
         HAS ADOPTED THIS DECISION:
   Article 1
   1.   The position to be adopted on the Union's behalf within the Association Council regarding the replacement of Appendix 2 to Annex II to the Agreement, setting out the product specific rules, shall be based on the draft Decision of the Association Council attached to this Decision.
   2.   Minor changes to the draft Decision of the Association Council may be agreed to by the representatives of the Union in the Association Council without further decision of the Council.
   Article 2
   The Decision of the Association Council shall be published in the Official Journal of the European Union.
   Article 3
   This Decision shall enter into force on the date of its adoption.
   
      Done at Brussels, 18 July 2016.
      
         
            For the Council
         
         
            The President
         
         F. MOGHERINI
      
   
   
      (1)  OJ L 346, 15.12.2012, p. 3.
   
      DRAFT
      DECISION No …/2016 OF THE EU-CENTRAL AMERICA ASSOCIATION COUNCIL
      of …
      modifying Appendix 2 (List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status) to Annex II (Concerning definition of the concept of ‘originating products’ and methods of administrative cooperation)
      THE EU-CENTRAL AMERICA ASSOCIATION COUNCIL,
      Having regard to the Agreement establishing an Association between the European Union and its Member States, on the one hand, and Central America on the other, and in particular Article 36 of Annex II thereof and point (iv) of paragraph 2(a) of Article 345 thereof,
      Whereas:
      
                  (1)
               
               
                  Article 36 of Annex II and point (iv) of paragraph 2(a) of Article 345 of the Agreement establishing an Association between the European Union and its Member States, on the one hand, and Central America on the other (the ‘Agreement’) provide that the Association Council may modify Appendix 2 to Annex II to the Agreement.
               
            
                  (2)
               
               
                  Amendments were introduced on 1 January 2012 into the Nomenclature governed by the Convention on the Harmonised Commodity Description and Coding System (‘HS’).
               
            
                  (3)
               
               
                  The Parties to the Agreement have agreed upon updating the product specific rules to reflect the HS 2012.
               
            
                  (4)
               
               
                  The changes to the product specific rules in headings 2852 and 9619 resulting from the HS 2012 would become complicated to apply because of the large number of products moving to these headings each with a different rule for determining origin. The current rules should be kept unchanged because the effects of not applying the changes would not substantially alter the determination of the origin of the products.
               
            
                  (5)
               
               
                  In the case of the majority of products moving to heading 9619, they have an alternative rule that the value of all the non-originating materials used does not exceed a certain percentage of the ex-work price of the product. This alternative rule should be added with the value of non-originating materials set at a maximum of 50 %.
               
            
                  (6)
               
               
                  Corrections to the list rules are needed for Chapter 84 and heading 8522. The opportunity should be taken to correct these by including the changes in the new appendix.
               
            
                  (7)
               
               
                  Footnote 88 regarding the rules of origin in Appendix 2 for products under heading 3920 should be amended in order to align the Spanish language version to other language versions.
               
            
                  (8)
               
               
                  Appendix 2 to Annex II to the Agreement should therefore be modified. Those modifications do not make substantive changes to the negotiated rules of origin,
               
            HAS ADOPTED THIS DECISION:
      Article 1
      Appendix 2 to Annex II to the Agreement containing the list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status is hereby replaced by the Appendix set out in the Annex to this Decision.
      Article 2
      This Decision shall enter into force 120 days after the date of its adoption.
      
         Done at …,
         
            
               For the Association Council,
            
            
               For the CA Party,
            
            
               For the EU Party,
            
         
      
   
   
      ANNEX
      
         APPENDIX 2
         LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS
         The products mentioned in the list may not be all covered by the agreement. It is, therefore, necessary to consult the other parts of this agreement.
         
                     HS code
                  
                  
                     Description of product
                  
                  
                     Working or processing, carried out on non-originating materials, which confers originating status
                  
               
                     (1)
                  
                  
                     (2)
                  
                  
                     (3)
                  
                  
                     or (4)
                  
               
                     Chapter 01
                  
                  
                     Live animals
                  
                  
                     All the animals of Chapter 01 are wholly obtained
                  
                  
                      
                  
               
                     Chapter 02
                  
                  
                     Meat and edible meat offal
                  
                  
                     Manufacture in which all the materials of Chapters 01 and 02 used are wholly obtained
                  
                  
                      
                  
               
                     Chapter 03
                  
                  
                     Fish and crustaceans, molluscs and other aquatic invertebrates
                  
                  
                     Manufacture in which all the materials of Chapter 03 used are wholly obtained
                  
                  
                      
                  
               
                     ex Chapter 04
                  
                  
                     Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for:
                  
                  
                     Manufacture in which all the materials of Chapter 04 used are wholly obtained
                  
                  
                      
                  
               
                     0403 
                  
                  
                     Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials of Chapter 04 used are wholly obtained,
                              
                           
                                 —
                              
                              
                                 all the fruit juice (except that of pineapple, lime or grapefruit) of heading 2009  used is originating, and
                              
                           
                                 —
                              
                              
                                 the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex Chapter 05
                  
                  
                     Products of animal origin, not elsewhere specified or included; except for:
                  
                  
                     Manufacture in which all the materials of Chapter 05 used are wholly obtained
                  
                  
                      
                  
               
                     ex ex 0502 
                  
                  
                     Prepared pigs', hogs' or boars' bristles and hair
                  
                  
                     Cleaning, disinfecting, sorting and straightening of bristles and hair
                  
                  
                      
                  
               
                     Chapter 06 (63)
                     
                  
                  
                     Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     Chapter 07 (64)
                     
                  
                  
                     Edible vegetables and certain roots and tubers
                  
                  
                     Manufacture in which all the products of Chapter 07 are wholly obtained
                  
                  
                      
                  
               
                     Chapter 08 (65)
                     
                  
                  
                     Edible fruit and nuts; peel of citrus fruit or melons
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the fruit and nuts are wholly obtained, and
                              
                           
                                 —
                              
                              
                                 the value of all the materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex Chapter 09 (66)
                     
                  
                  
                     Coffee, tea, maté and spices; except for:
                  
                  
                     Manufacture in which all the materials of Chapter 09 used are wholly obtained
                  
                  
                      
                  
               
                     0902 
                  
                  
                     Tea, whether or not flavoured
                  
                  
                     Manufacture from materials of any heading
                  
                  
                      
                  
               
                     ex ex 0910 
                  
                  
                     Mixtures of spices
                  
                  
                     Manufacture from materials of any heading
                  
                  
                      
                  
               
                     Chapter 10 (67)
                     
                  
                  
                     Cereals
                  
                  
                     Manufacture in which all the products of Chapter 10 are wholly obtained
                  
                  
                      
                  
               
                     ex Chapter 11 (68)
                     
                  
                  
                     Products of the milling industry; malt; starches; inulin; wheat gluten; except for:
                  
                  
                     Manufacture in which all the cereals, edible vegetables, roots and tubers of heading 0714  or fruit used are wholly obtained
                  
                  
                      
                  
               
                     1101 
                  
                  
                     Wheat or meslin flour
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex ex 1102  and ex ex 1103 
                  
                  
                     Corn flour, groats and meal of corn
                  
                  
                     Manufacture from materials of any heading, except that of the product, in which at least 50 % by weight of maize of heading 1005  is originating
                  
                  
                      
                  
               
                     ex ex 1106 
                  
                  
                     Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713 
                  
                  
                     Drying and milling of leguminous vegetables of heading 0708 
                  
                  
                      
                  
               
                     Chapter 12 (69)
                     
                  
                  
                     Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
                  
                  
                     Manufacture in which all the materials of Chapter 12 used are wholly obtained
                  
                  
                      
                  
               
                     1301 
                  
                  
                     Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
                  
                  
                     Manufacture in which the value of all the materials of heading 1301  used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     1302 
                  
                  
                     Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Mucilages and thickeners, modified, derived from vegetable products
                              
                           
                  
                     Manufacture from non-modified mucilages and thickeners
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     Chapter 14 (70)
                     
                  
                  
                     Vegetable plaiting materials; vegetable products not elsewhere specified or included
                  
                  
                     Manufacture in which all the materials of Chapter 14 used are wholly obtained
                  
                  
                      
                  
               
                     ex Chapter 15
                  
                  
                     Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product in which all the vegetal materials of heading 1511  and 1513  used are wholly obtained
                  
                  
                      
                  
               
                     1501 
                  
                  
                     Pig fat (including lard) and poultry fat, other than that of heading 0209  or 1503 :
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Fats from bones or waste
                              
                           
                  
                     Manufacture from materials of any heading, except those of heading 0203 , 0206  or 0207  or bones of heading 0506 
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from meat or edible offal of swine of heading 0203  or 0206  or of meat and edible offal of poultry of heading 0207 
                  
                  
                      
                  
               
                     1502 
                  
                  
                     Fats of bovine animals, sheep or goats, other than those of heading 1503 :
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Fats from bones or waste
                              
                           
                  
                     Manufacture from materials of any heading, except those of heading 0201 , 0202 , 0204  or 0206  or bones of heading 0506 
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which all the materials of Chapter 02 used are wholly obtained
                  
                  
                      
                  
               
                     1504 
                  
                  
                     Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Solid fractions
                              
                           
                  
                     Manufacture from materials of any heading, including other materials of heading 1504 
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which all the materials of Chapters 02 and 03 used are wholly obtained
                  
                  
                      
                  
               
                     ex ex 1505 
                  
                  
                     Refined lanolin
                  
                  
                     Manufacture from crude wool grease of heading 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 1506 
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which all the materials of Chapter 02 used are wholly obtained
                  
                  
                      
                  
               
                     1507  to 1510 
                  
                  
                     
                                 –
                              
                              
                                 Soya oil, ground nut oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Solid fractions
                              
                           
                  
                     Manufacture from other materials of headings 1507  to 1510 
                  
                  
                      
                  
               
                      
                  
                  
                     Other
                  
                  
                     Manufacture in which all the vegetable materials used are wholly obtained
                  
                  
                      
                  
               
                     1511 
                  
                  
                     Palm oil and its fractions, whether or not refined but not chemically modified
                  
                  
                     Manufacture in which all the vegetable materials used are wholly obtained
                  
                  
                      
                  
               
                     1512 
                  
                  
                     
                                 –
                              
                              
                                 Oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Solid fractions
                              
                           
                  
                     Manufacture from other materials of heading 1512 
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which all the vegetable materials used are wholly obtained
                  
                  
                      
                  
               
                     1513 
                  
                  
                     Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined but not chemically modified
                  
                  
                     Manufacture in which all the vegetable materials used are wholly obtained
                  
                  
                      
                  
               
                     1514  to 1515 
                  
                  
                     
                                 –
                              
                              
                                 Tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Solid fractions, except for that of jojoba oil
                              
                           
                  
                     Manufacture from other materials of headings 1514  to 1515 
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which all the vegetable materials used are wholly obtained
                  
                  
                      
                  
               
                     1516 
                  
                  
                     Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials of Chapter 02 used are wholly obtained, and
                              
                           
                                 —
                              
                              
                                 all the vegetable materials used are wholly obtained. However, materials of headings 1507  and 1508  may be used
                              
                           
                  
                      
                  
               
                     1517 
                  
                  
                     Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials of Chapters 02 and 04 used are wholly obtained, and
                              
                           
                                 —
                              
                              
                                 all the vegetable materials used are wholly obtained. However, materials of headings 1507  and 1508  may be used
                              
                           
                  
                      
                  
               
                     Chapter 16 (71)
                     
                  
                  
                     Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from animals of Chapter 01, and/or
                              
                           
                                 —
                              
                              
                                 in which all the materials of Chapter 03 used are wholly obtained
                              
                           
                  
                      
                  
               
                     1701 
                  
                  
                     Cane or beet sugar and chemically pure sucrose, in solid form
                  
                  
                     Manufacture in which all the materials of Chapter 17 used are wholly obtained
                  
                  
                      
                  
               
                     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 1702 
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other sugars in solid form, containing added flavouring or colouring matter
                              
                           
                  
                     Manufacture in which all the materials of Chapter 17 used are wholly obtained
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which all the materials used are originating
                  
                  
                      
                  
               
                     1703 
                  
                  
                     Molasses resulting from the extraction or refining of sugar,
                  
                  
                     Manufacture in which all the materials of Chapter 17 used are wholly obtained
                  
                  
                      
                  
               
                     1704 
                  
                  
                     Sugar confectionery (including white chocolate), not containing cocoa
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials of Chapter 17, except of materials from subheading 1702 30 , used does not exceed 30 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     Chapter 18
                  
                  
                     Cocoa and cocoa preparations
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials of Chapter 17, except of materials from subheading 1702 30 , used does not exceed 30 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     1901 
                  
                  
                     Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401  to 0404 , not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Malt extract
                              
                           
                  
                     
                                 —
                              
                              
                                 Manufacture from cereals of Chapter 10
                              
                           
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     1902 
                  
                  
                     Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs
                              
                           
                  
                     Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used are wholly obtained
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs
                              
                           
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the cereals and their derivatives (except durum wheat and its derivatives) used are wholly obtained, and
                              
                           
                                 —
                              
                              
                                 all the materials of Chapters 02 and 03 used are wholly obtained
                              
                           
                  
                      
                  
               
                     1903 
                  
                  
                     Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms
                  
                  
                     Manufacture from materials of any heading, except potato starch of heading 1108 
                  
                  
                      
                  
               
                     1904 
                  
                  
                     Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except those of headings 1006  and 1806 ,
                              
                           
                                 —
                              
                              
                                 in which all the materials of Chapter 11 are originating, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     1905 
                  
                  
                     Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
                  
                  
                     Manufacture from materials of any heading, except those of Chapter 11
                  
                  
                      
                  
               
                     ex Chapter 20
                  
                  
                     Preparations of vegetables, fruit, nuts or other parts of plants; except for:
                  
                  
                     Manufacture in which all the vegetables, fruit or nuts used are wholly obtained. However, black split beans of heading ex ex 0713  may be used
                  
                  
                      
                  
               
                     ex ex 2001 
                  
                  
                     Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex ex 2004  and ex ex 2005 
                  
                  
                     Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     2006 
                  
                  
                     Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallized)
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the 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, obtained by cooking, whether or not containing added sugar or other sweetening matter
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex ex 2008 
                  
                  
                     
                                 –
                              
                              
                                 Nuts, not containing added sugar or spirits
                              
                           
                  
                     Manufacture from materials of any heading in which the value of all non originating materials of heading 1202  used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Peanut butter; mixtures based on cereals; palm hearts; maize (corn)
                              
                           
                  
                     Manufacture from materials of any heading in which the value of all non originating materials of heading 1202  used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen
                              
                           
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     2009 
                  
                  
                     Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirits, whether or not containing added sugar or other sweetening matter
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex Chapter 21
                  
                  
                     Miscellaneous edible preparations; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     2101 
                  
                  
                     Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which all the coffee of heading 0901  used is wholly obtained
                              
                           
                  
                      
                  
               
                     2103 
                  
                  
                     Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Sauces and preparations therefore; mixed condiments and mixed seasonings
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Mustard flour and meal and prepared mustard
                              
                           
                  
                     Manufacture from materials of any heading
                  
                  
                      
                  
               
                     ex ex 2104 
                  
                  
                     Soups and broths and preparations therefore
                  
                  
                     Manufacture from materials of any heading, except prepared or preserved vegetables of headings 2002  to 2005 
                  
                  
                      
                  
               
                     2106 
                  
                  
                     Food preparations not elsewhere specified or included
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex Chapter 22
                  
                  
                     Beverages, spirits and vinegar; except for:
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which all the grapes or materials derived from grapes used are wholly obtained
                              
                           
                  
                      
                  
               
                     2202 
                  
                  
                     Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009 
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     2207 
                  
                  
                     Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except heading 1005 , 1007 , 1703 , 2207  or 2208 , and
                              
                           
                                 —
                              
                              
                                 in which all the grapes or materials derived from grapes used are wholly obtained
                              
                           
                  
                      
                  
               
                     2208 
                  
                  
                     Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Rum and other spirits obtained by distilling fermented sugar-cane products:
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product and heading 1703  or 2207 
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except heading 2207  or 2208 , and
                              
                           
                                 —
                              
                              
                                 in which all the grapes or materials derived from grapes used are wholly obtained
                              
                           
                  
                      
                  
               
                     ex Chapter 23
                  
                  
                     Residues and waste from the food industries; prepared animal fodder; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex ex 2301 
                  
                  
                     Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption
                  
                  
                     Manufacture in which all the materials of Chapters 02 and 03 used are wholly obtained
                  
                  
                      
                  
               
                     ex 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 is wholly obtained
                  
                  
                      
                  
               
                     ex 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 vegetable materials used are wholly obtained
                  
                  
                      
                  
               
                     ex ex 2308 
                  
                  
                     Other
                  
                  
                     Manufacture in which all the vegetable materials used are wholly obtained
                  
                  
                      
                  
               
                     2309 
                  
                  
                     Preparations of a kind used in animal feeding:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Dog or cat food, put up for retail sale
                              
                           
                  
                     Manufacture in which the value of all cereals of Chapter 10 used does not exceed 50 % of the ex-works price of the product, and sugar, molasses, meat or milk used are originating and
                     
                                 —
                              
                              
                                 all the materials of Chapter 03 used are wholly obtained
                              
                           
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the cereals, sugar or molasses, meat or milk used are originating, and
                              
                           
                                 —
                              
                              
                                 all the materials of Chapter 03 used are wholly obtained
                              
                           
                  
                      
                  
               
                     ex Chapter 24
                  
                  
                     Tobacco and manufactured tobacco substitutes; except for:
                  
                  
                     Manufacture in which all the materials of Chapter 24 used are wholly obtained
                  
                  
                      
                  
               
                     2402 
                  
                  
                     Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
                  
                  
                     Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401  used is originating
                  
                  
                      
                  
               
                     ex ex 2403 
                  
                  
                     Smoking tobacco
                  
                  
                     Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401  used is originating
                  
                  
                      
                  
               
                     ex Chapter 25
                  
                  
                     Salt; sulphur; earths and stone; plastering materials, lime and cement; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex 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 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 ex 2516 
                  
                  
                     Granite, porphyry, basalt, sandstone and other monumental or building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm
                  
                  
                     Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm
                  
                  
                      
                  
               
                     ex ex 2518 
                  
                  
                     Calcined dolomite
                  
                  
                     Calcination of dolomite not calcined
                  
                  
                      
                  
               
                     ex 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 from materials of any heading, except that of the product. However, natural magnesium carbonate (magnesite) may be used
                  
                  
                      
                  
               
                     ex 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 ex 2524 
                  
                  
                     Natural asbestos fibres
                  
                  
                     Manufacture from asbestos concentrate
                  
                  
                      
                  
               
                     ex ex 2525 
                  
                  
                     Mica powder
                  
                  
                     Grinding of mica or mica waste
                  
                  
                      
                  
               
                     ex ex 2530 
                  
                  
                     Earth colours, calcined or powdered
                  
                  
                     Calcination or grinding of earth colours
                  
                  
                      
                  
               
                     Chapter 26
                  
                  
                     Ores, slag and ash
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex Chapter 27
                  
                  
                     Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex ex 2707 
                  
                  
                     Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels
                  
                  
                     Operations of refining and/or one or more specific process(es) (72)
                     
                     or
                     Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex ex 2709 
                  
                  
                     Crude oils obtained from bituminous minerals
                  
                  
                     Destructive distillation of bituminous materials
                  
                  
                      
                  
               
                     2710 
                  
                  
                     Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations; waste oils
                  
                  
                     Operations of refining and/or one or more specific process(es) (73)
                     
                     or
                     Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     2711 
                  
                  
                     Petroleum gases and other gaseous hydrocarbons
                  
                  
                     Operations of refining and/or one or more specific process(es) (74)
                     
                     or
                     Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     2712 
                  
                  
                     Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured
                  
                  
                     Operations of refining and/or one or more specific process(es) (75)
                     
                     or
                     Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     2713 
                  
                  
                     Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
                  
                  
                     Operations of refining and/or one or more specific process(es) (76)
                     
                     or
                     Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     2714 
                  
                  
                     Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
                  
                  
                     Operations of refining and/or one or more specific process(es) (77)
                     
                     or
                     Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     2715 
                  
                  
                     Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)
                  
                  
                     Operations of refining and/or one or more specific process(es) (78)
                     
                     or
                     Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 28
                  
                  
                     Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex ex 2805 
                  
                  
                     ‘Mischmetall’
                  
                  
                     Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex ex 2811 
                  
                  
                     Sulphur trioxide
                  
                  
                     Manufacture from sulphur dioxide
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex 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 ex 2840 
                  
                  
                     Sodium perborate
                  
                  
                     Manufacture from disodium tetraborate pentahydrate
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex ex 2852 
                  
                  
                     
                                 –
                              
                              
                                 Mercury compounds of internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
                              
                           
                  
                     Manufacture from materials of any heading. However, the value of all the materials of heading 2909  used shall not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Mercury compounds of nucleic acids and their salts, whether or not chemically defined; other heterocyclic mercury compounds
                              
                           
                  
                     Manufacture from materials of any heading. However, the value of all the materials of headings 2852 , 2932 , 2933  and 2934  used shall not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002  or 3006 ; certified reference materials
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 29
                  
                  
                     Organic chemicals; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex ex 2901 
                  
                  
                     Acyclic hydrocarbons for use as power or heating fuels
                  
                  
                     Operations of refining and/or one or more specific process(es) (79)
                     
                     or
                     Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex ex 2902 
                  
                  
                     Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels
                  
                  
                     Operations of refining and/or one or more specific process(es) (80)
                     
                     or
                     Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex ex 2905 
                  
                  
                     Metal alcoholates of alcohols of this heading and of ethanol
                  
                  
                     Manufacture from materials of any heading, including other materials of heading 2905 . However, metal alcoholates of this heading may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     2915 
                  
                  
                     Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
                  
                  
                     Manufacture from materials of any heading. However, the value of all the materials of headings 2915  and 2916  used shall not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex ex 2932 
                  
                  
                     
                                 –
                              
                              
                                 Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
                              
                           
                  
                     Manufacture from materials of any heading. However, the value of all the materials of heading 2909  used shall not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives
                              
                           
                  
                     Manufacture from materials of any heading
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     2933 
                  
                  
                     Heterocyclic compounds with nitrogen hetero-atom(s) only
                  
                  
                     Manufacture from materials of any heading. However, the value of all the materials of headings 2932  and 2933  used shall not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     2934 
                  
                  
                     Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds
                  
                  
                     Manufacture from materials of any heading. However, the value of all the materials of headings 2932 , 2933  and 2934  used shall not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex ex 2939 
                  
                  
                     Concentrates of poppy straw containing not less than 50 % by weight of alkaloids
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 30
                  
                  
                     Pharmaceutical products; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3001 
                  
                  
                     Glands and other organs for organo therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included
                  
                  
                     Manufacture from materials of any heading
                  
                  
                      
                  
               
                     3002 
                  
                  
                     Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:
                  
                  
                     Manufacture from materials of any heading
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds, in the form of peptides and proteins which are directly involved in the regulation of immunological processes
                              
                           
                  
                     Manufacture from materials of any heading except that of the product. However, materials of the same heading as the product may be used provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis, in the form of peptides and proteins (other than goods of heading 2937 ) which are directly involved in the regulation of immunological processes; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones, in the form of peptides and proteins (other than goods of heading 2937 ) which are directly involved in the regulation of immunological processes
                              
                           
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other heterocyclic compounds with nitrogen hetero-atom(s) only, containing an unfused imidazole ring (whether or not hydrogenated) in the structure, in the form of peptides and proteins which are directly involved in the regulation of immunological processes
                              
                           
                  
                     Manufacture from materials of any heading. However, the value of all the materials of headings 2932  and 2933  used shall not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other nucleic acids and their salts, whether or not chemically defined, in the form of peptides and proteins which are directly involved in the regulation of immunological processes; other heterocyclic compounds, in the form of peptides and proteins which are directly involved in the regulation of immunological processes
                              
                           
                  
                     Manufacture from materials of any heading. However, the value of all the materials of headings 2932 , 2933  and 2934  used shall not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other polyethers, in primary forms, in the form of peptides and proteins which are directly involved in the regulation of immunological processes
                              
                           
                  
                     Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     3003  and 3004 
                  
                  
                     Medicaments (excluding goods of heading 3002 , 3005  or 3006 ):
                  
                  
                     Manufacture from materials of any heading, except that of the product and heading 3003 
                  
                  
                      
                  
               
                     ex ex 3006 
                  
                  
                     
                                 –
                              
                              
                                 Waste pharmaceuticals specified in note 4(k) to this Chapter
                              
                           
                  
                     The origin of the product in its original classification shall be retained
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Sterile surgical or dental adhesion barriers, whether or not absorbable:
                              
                           
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 made of plastics
                              
                           
                  
                     Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 made of fabrics
                              
                           
                  
                     Manufacture from (81):
                     
                                 —
                              
                              
                                 natural fibres
                              
                           
                                 —
                              
                              
                                 man-made staple fibres, not carded or combed or otherwise processed for spinning,
                                 or
                              
                           
                                 —
                              
                              
                                 chemical materials or textile pulp
                              
                           
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Appliances identifiable for ostomy use
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 31
                  
                  
                     Fertilizers; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
               
                     ex ex 3105 
                  
                  
                     Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilizers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for:
                     
                                 —
                              
                              
                                 sodium nitrate
                              
                           
                                 —
                              
                              
                                 calcium cyanamide
                              
                           
                                 —
                              
                              
                                 potassium sulphate
                              
                           
                                 —
                              
                              
                                 magnesium potassium sulphate
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 30 % of the ex-works price of the product
                  
                  
                     Manufacture in which 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:
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex ex 3201 
                  
                  
                     Tannins and their salts, ethers, esters and other derivatives
                  
                  
                     Manufacture from tanning extracts of vegetable origin
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     3205 
                  
                  
                     Colour lakes; preparations as specified in note 3 to this chapter based on colour lakes (82)
                     
                  
                  
                     Manufacture from materials of any heading, except headings 3203 , 3204  and 3205 . However, materials of heading 3205  may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex Chapter 33
                  
                  
                     Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     3301 
                  
                  
                     Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils
                  
                  
                     Manufacture from materials of any heading, including materials of a different ‘group’ (83) in this heading. However, materials of the same group as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex Chapter 34
                  
                  
                     Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex ex 3403 
                  
                  
                     Lubricating preparations containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals
                  
                  
                     Operations of refining and/or one or more specific process(es) (84)
                     
                     or
                     Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3404 
                  
                  
                     Artificial waxes and prepared waxes:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from materials of any heading, except:
                     
                                 —
                              
                              
                                 hydrogenated oils having the character of waxes of heading 1516 ,
                              
                           
                                 —
                              
                              
                                 fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823 , and
                              
                           
                                 —
                              
                              
                                 materials of heading 3404 
                              
                           However, these materials may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex Chapter 35
                  
                  
                     Albuminoidal substances; modified starches; glues; enzymes; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     3505 
                  
                  
                     Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Starch ethers and esters
                              
                           
                  
                     Manufacture from materials of any heading, including other materials of heading 3505 
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from materials of any heading, except those of heading 1108 
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex 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 from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex Chapter 37
                  
                  
                     Photographic or cinematographic goods; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     3701 
                  
                  
                     Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Instant print film for colour photography, in packs
                              
                           
                  
                     Manufacture from materials of any heading, except those of headings 3701  and 3702 . However, materials of heading 3702  may be used, provided that their total value does not exceed 30 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from materials of any heading, except those of headings 3701  and 3702 . However, materials of headings 3701  and 3702  may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     3702 
                  
                  
                     Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
                  
                  
                     Manufacture from materials of any heading, except those of headings 3701  and 3702 
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     3704 
                  
                  
                     Photographic plates, film paper, paperboard and textiles, exposed but not developed
                  
                  
                     Manufacture from materials of any heading, except those of headings 3701  to 3704 
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex Chapter 38
                  
                  
                     Miscellaneous chemical products; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex ex 3801 
                  
                  
                     
                                 –
                              
                              
                                 Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils
                              
                           
                  
                     Manufacture in which the value of all the materials of heading 3403  used does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex ex 3803 
                  
                  
                     Refined tall oil
                  
                  
                     Refining of crude tall oil
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex ex 3805 
                  
                  
                     Spirits of sulphate turpentine, purified
                  
                  
                     Purification by distillation or refining of raw spirits of sulphate turpentine
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex ex 3806 
                  
                  
                     Ester gums
                  
                  
                     Manufacture from resin acids
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex ex 3807 
                  
                  
                     Wood pitch (wood tar pitch)
                  
                  
                     Distillation of wood tar
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     3808 
                  
                  
                     Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
                  
                  
                      
                  
               
                     3809 
                  
                  
                     Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
                  
                  
                      
                  
               
                     3810 
                  
                  
                     Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
                  
                  
                      
                  
               
                     3811 
                  
                  
                     Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals
                              
                           
                  
                     Manufacture in which the value of all the materials of heading 3811  used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3812 
                  
                  
                     Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidizing preparations and other compound stabilizers for rubber or plastics
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3813 
                  
                  
                     Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3814 
                  
                  
                     Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3818 
                  
                  
                     Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3819 
                  
                  
                     Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3820 
                  
                  
                     Anti-freezing preparations and prepared de-icing fluids
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex ex 3821 
                  
                  
                     Prepared culture media for maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3822 
                  
                  
                     Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002  or 3006 ; certified reference materials
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3823 
                  
                  
                     Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Industrial monocarboxylic fatty acids, acid oils from refining
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Industrial fatty alcohols
                              
                           
                  
                     Manufacture from materials of any heading, including other materials of heading 3823 
                  
                  
                      
                  
               
                     3824 
                  
                  
                     Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 The following of this heading:
                              
                           
                                 – –
                              
                              
                                 Prepared binders for foundry moulds or cores based on natural resinous products
                              
                           
                                 – –
                              
                              
                                 Naphthenic acids, their water-insoluble salts and their esters
                              
                           
                                 – –
                              
                              
                                 Sorbitol other than that of heading 2905 
                              
                           
                                 – –
                              
                              
                                 Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts
                              
                           
                                 – –
                              
                              
                                 Ion exchangers
                              
                           
                                 – –
                              
                              
                                 Getters for vacuum tubes
                              
                           
                                 – –
                              
                              
                                 Alkaline iron oxide for the purification of gas
                              
                           
                                 – –
                              
                              
                                 Ammoniacal gas liquors and spent oxide produced in coal gas purification
                              
                           
                                 – –
                              
                              
                                 Sulphonaphthenic acids, their water-insoluble salts and their esters
                              
                           
                                 – –
                              
                              
                                 Fusel oil and Dippel's oil
                              
                           
                                 – –
                              
                              
                                 Mixtures of salts having different anions
                              
                           
                                 – –
                              
                              
                                 Copying pastes with a basis of gelatin, whether or not on a paper or textile backing
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3826 
                  
                  
                     Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous materials
                  
                  
                     Manufacturing in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3901  to 3915 
                  
                  
                     Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex ex 3907  and 3912  for which the rules are set out below:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content
                              
                           
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 50 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (85)
                                 
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (86)
                     
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     ex ex 3907 
                  
                  
                     
                                 –
                              
                              
                                 Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS)
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product (87)
                     
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Polyester
                              
                           
                  
                     Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product and/or manufacture from polycarbonate of tetrabromo-(bisphenol A)
                  
                  
                      
                  
               
                     3912 
                  
                  
                     Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms
                  
                  
                     Manufacture in which the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3916  to 3919 
                  
                  
                     Semi-manufactures and articles of plastics
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     3920  (88)
                     
                  
                  
                     Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
               
                     3921  to 3926 
                  
                  
                     Articles of plastics
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
               
                     ex Chapter 40
                  
                  
                     Rubber and articles thereof; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     4005 
                  
                  
                     Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
                  
                  
                     Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     4012 
                  
                  
                     Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Retreaded pneumatic, solid or cushion tyres, of rubber
                              
                           
                  
                     Retreading of used tyres
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from materials of any heading, except those of headings 4011  and 4012 
                  
                  
                      
                  
               
                     ex ex 4017 
                  
                  
                     Articles of hard rubber
                  
                  
                     Manufacture from hard rubber
                  
                  
                      
                  
               
                     ex Chapter 41
                  
                  
                     Raw hides and skins (other than furskins) and leather; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex ex 4102 
                  
                  
                     Raw skins of sheep or lambs, without wool on
                  
                  
                     Removal of wool from sheep or lamb skins, with wool on
                  
                  
                      
                  
               
                     4104  to 4106 
                  
                  
                     Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared
                  
                  
                     Retanning of tanned leather
                     or
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     4107 , 4112  and 4113 
                  
                  
                     Leather further prepared after tanning or crusting, including parchment-dressed leather, without wool or hair on, whether or not split, other than leather of heading 4114 
                  
                  
                     Manufacture from materials of any heading, except headings 4104  to 4113 
                  
                  
                      
                  
               
                     ex ex 4114 
                  
                  
                     Patent leather and patent laminated leather; metallised leather
                  
                  
                     Manufacture from materials of headings 4104  to 4106 , 4107 , 4112  or 4113 , provided that their total value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     Chapter 42
                  
                  
                     Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex Chapter 43
                  
                  
                     Furskins and artificial fur; manufactures thereof; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex ex 4302 
                  
                  
                     Tanned or dressed furskins, assembled:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Plates, crosses and similar forms
                              
                           
                  
                     Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from non-assembled, tanned or dressed furskins
                  
                  
                      
                  
               
                     4303 
                  
                  
                     Articles of apparel, clothing accessories and other articles of furskin
                  
                  
                     Manufacture from non-assembled tanned or dressed furskins of heading 4302 
                  
                  
                      
                  
               
                     ex Chapter 44
                  
                  
                     Wood and articles of wood; wood charcoal; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex ex 4403 
                  
                  
                     Wood roughly squared
                  
                  
                     Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down
                  
                  
                      
                  
               
                     ex ex 4407 
                  
                  
                     Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or end-jointed
                  
                  
                     Planning, sanding or end-jointing
                  
                  
                      
                  
               
                     ex ex 4408 
                  
                  
                     Sheets for veneering (including those obtained by slicing laminated wood) and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end-jointed
                  
                  
                     Splicing, planning, sanding or end-jointing
                  
                  
                      
                  
               
                     ex ex 4409 
                  
                  
                     Wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Sanded or end-jointed
                              
                           
                  
                     Sanding or end-jointing
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Beadings and mouldings
                              
                           
                  
                     Beading or moulding
                  
                  
                      
                  
               
                     ex ex 4410  to ex ex 4413 
                  
                  
                     Beadings and mouldings, including moulded skirting and other moulded boards
                  
                  
                     Beading or moulding
                  
                  
                      
                  
               
                     ex ex 4415 
                  
                  
                     Packing cases, boxes, crates, drums and similar packings, of wood
                  
                  
                     Manufacture from boards not cut to size
                  
                  
                      
                  
               
                     ex ex 4416 
                  
                  
                     Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood
                  
                  
                     Manufacture from riven staves, not further worked than sawn on the two principal surfaces
                  
                  
                      
                  
               
                     ex ex 4418 
                  
                  
                     
                                 –
                              
                              
                                 Builders' joinery and carpentry of wood
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product. However, cellular wood panels, shingles and shakes may be used
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Beadings and mouldings
                              
                           
                  
                     Beading or moulding
                  
                  
                      
                  
               
                     ex ex 4421 
                  
                  
                     Match splints; wooden pegs or pins for footwear
                  
                  
                     Manufacture from wood of any heading, except drawn wood of heading 4409 
                  
                  
                      
                  
               
                     ex Chapter 45
                  
                  
                     Cork and articles of cork; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     4503 
                  
                  
                     Articles of natural cork
                  
                  
                     Manufacture from cork of heading 4501 
                  
                  
                      
                  
               
                     Chapter 46
                  
                  
                     Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     Chapter 47
                  
                  
                     Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex Chapter 48 (89)
                     
                  
                  
                     Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex 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 4809 ), duplicator stencils and offset plates, of paper, whether or not put up in boxes
                  
                  
                     Manufacture from paper-making materials of Chapter 47
                  
                  
                      
                  
               
                     4817 
                  
                  
                     Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex ex 4818 
                  
                  
                     Toilet paper
                  
                  
                     Manufacture from paper-making materials of Chapter 47
                  
                  
                      
                  
               
                     ex ex 4819 
                  
                  
                     Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex 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 ex 4823 
                  
                  
                     Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape
                  
                  
                     Manufacture from paper-making materials of Chapter 47
                  
                  
                      
                  
               
                     ex Chapter 49
                  
                  
                     Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     4909 
                  
                  
                     Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings
                  
                  
                     Manufacture from materials of any heading, except those of headings 4909  and 4911 
                  
                  
                      
                  
               
                     4910 
                  
                  
                     Calendars of any kind, printed, including calendar blocks:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Calendars of the ‘perpetual’ type or with replaceable blocks mounted on bases other than paper or paperboard
                              
                           
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from materials of any heading, except those of headings 4909  and 4911 
                  
                  
                      
                  
               
                     ex Chapter 50
                  
                  
                     Silk; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex ex 5003 
                  
                  
                     Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed
                  
                  
                     Carding or combing of silk waste
                  
                  
                      
                  
               
                     5004  to ex 5006 
                  
                  
                     Silk yarn and yarn spun from silk waste
                  
                  
                     Manufacture from (90):
                     
                                 —
                              
                              
                                 raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                              
                           
                                 —
                              
                              
                                 other natural fibres, not carded or combed or otherwise prepared for spinning,
                              
                           
                                 —
                              
                              
                                 chemical materials or textile pulp, or
                              
                           
                                 —
                              
                              
                                 paper-making materials
                              
                           
                  
                      
                  
               
                     5007 
                  
                  
                     Woven fabrics of silk or of silk waste:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Incorporating rubber thread
                              
                           
                  
                     Manufacture from single yarn (91)
                     
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from (92):
                     
                                 —
                              
                              
                                 coir yarn,
                              
                           
                                 —
                              
                              
                                 natural fibres,
                              
                           
                                 —
                              
                              
                                 man-made staple fibres, not carded or combed or otherwise prepared for spinning,
                              
                           
                                 —
                              
                              
                                 chemical materials or textile pulp, or
                              
                           
                                 —
                              
                              
                                 paper
                              
                           or
                     Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 51
                  
                  
                     Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     5106  to 5110 
                  
                  
                     Yarn of wool, of fine or coarse animal hair or of horsehair
                  
                  
                     Manufacture from (93):
                     
                                 —
                              
                              
                                 raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                              
                           
                                 —
                              
                              
                                 natural fibres, not carded or combed or otherwise prepared for spinning,
                              
                           
                                 —
                              
                              
                                 chemical materials or textile pulp, or
                              
                           
                                 —
                              
                              
                                 paper-making materials
                              
                           
                  
                      
                  
               
                     5111  to 5113 
                  
                  
                     Woven fabrics of wool, of fine or coarse animal hair or of horsehair:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Incorporating rubber thread
                              
                           
                  
                     Manufacture from single yarn (94)
                     
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from (95):
                     
                                 —
                              
                              
                                 coir yarn,
                              
                           
                                 —
                              
                              
                                 natural fibres,
                              
                           
                                 —
                              
                              
                                 man-made staple fibres, not carded or combed or otherwise prepared for spinning,
                              
                           
                                 —
                              
                              
                                 chemical materials or textile pulp, or
                              
                           
                                 —
                              
                              
                                 paper
                              
                           or
                     Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 52
                  
                  
                     Cotton; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     5204  to 5207 
                  
                  
                     Yarn and thread of cotton
                  
                  
                     Manufacture from (96):
                     
                                 —
                              
                              
                                 raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                              
                           
                                 —
                              
                              
                                 natural fibres, not carded or combed or otherwise prepared for spinning,
                              
                           
                                 —
                              
                              
                                 chemical materials or textile pulp, or
                              
                           
                                 —
                              
                              
                                 paper-making materials
                              
                           
                  
                      
                  
               
                     5208  to 5212 
                  
                  
                     Woven fabrics of cotton:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Incorporating rubber thread
                              
                           
                  
                     Manufacture from singleyarn (97)
                     
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from (98):
                     
                                 —
                              
                              
                                 coir yarn,
                              
                           
                                 —
                              
                              
                                 natural fibres,
                              
                           
                                 —
                              
                              
                                 man-made staple fibres, not carded or combed or otherwise prepared for spinning,
                              
                           
                                 —
                              
                              
                                 chemical materials or textile pulp, or
                              
                           
                                 —
                              
                              
                                 paper
                              
                           or
                     Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 53
                  
                  
                     Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     5306  to 5308 
                  
                  
                     Yarn of other vegetable textile fibres; paper yarn
                  
                  
                     Manufacture from (99):
                     
                                 —
                              
                              
                                 raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                              
                           
                                 —
                              
                              
                                 natural fibres, not carded or combed or otherwise prepared for spinning,
                              
                           
                                 —
                              
                              
                                 chemical materials or textile pulp, or
                              
                           
                                 —
                              
                              
                                 paper-making materials
                              
                           
                  
                      
                  
               
                     5309  to 5311 
                  
                  
                     Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Incorporating rubber thread
                              
                           
                  
                     Manufacture from single yarn (100)
                     
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from (101):
                     
                                 —
                              
                              
                                 coir yarn,
                              
                           
                                 —
                              
                              
                                 jute yarn,
                              
                           
                                 —
                              
                              
                                 natural fibres,
                              
                           
                                 —
                              
                              
                                 man-made staple fibres, not carded or combed or otherwise prepared for spinning,
                              
                           
                                 —
                              
                              
                                 chemical materials or textile pulp, or
                              
                           
                                 —
                              
                              
                                 paper
                              
                           or
                     Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                  
                  
                      
                  
               
                     5401  to 5406 
                  
                  
                     Yarn, monofilament and thread of man-made filaments
                  
                  
                     Manufacture from (102):
                     
                                 —
                              
                              
                                 raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                              
                           
                                 —
                              
                              
                                 natural fibres, not carded or combed or otherwise prepared for spinning,
                              
                           
                                 —
                              
                              
                                 chemical materials or textile pulp, or
                              
                           
                                 —
                              
                              
                                 paper-making materials
                              
                           
                  
                      
                  
               
                     5407  and 5408 
                  
                  
                     Woven fabrics of man-made filament yarn:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Incorporating rubber thread
                              
                           
                  
                     Manufacture from single yarn (103)
                     
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from (104):
                     
                                 —
                              
                              
                                 coir yarn,
                              
                           
                                 —
                              
                              
                                 natural fibres,
                              
                           
                                 —
                              
                              
                                 man-made staple fibres, not carded or combed or otherwise prepared for spinning,
                              
                           
                                 —
                              
                              
                                 chemical materials or textile pulp, or
                              
                           
                                 —
                              
                              
                                 paper
                              
                           or
                     Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                  
                  
                      
                  
               
                     5501  to 5507 
                  
                  
                     Man-made staple fibres
                  
                  
                     Manufacture from chemical materials or textile pulp
                  
                  
                      
                  
               
                     5508  to 5511 
                  
                  
                     Yarn and sewing thread of man-made staple fibres
                  
                  
                     Manufacture from (105):
                     
                                 —
                              
                              
                                 raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                              
                           
                                 —
                              
                              
                                 natural fibres, not carded or combed or otherwise prepared for spinning,
                              
                           
                                 —
                              
                              
                                 chemical materials or textile pulp, or
                              
                           
                                 —
                              
                              
                                 paper-making materials
                              
                           
                  
                      
                  
               
                     5512  to 5516 
                  
                  
                     Woven fabrics of man-made staple fibres:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Incorporating rubber thread
                              
                           
                  
                     Manufacture from single yarn (106)
                     
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from (107):
                     
                                 —
                              
                              
                                 coir yarn,
                              
                           
                                 —
                              
                              
                                 natural fibres,
                              
                           
                                 —
                              
                              
                                 man-made staple fibres, not carded or combed or otherwise prepared for spinning,
                              
                           
                                 —
                              
                              
                                 chemical materials or textile pulp, or
                              
                           
                                 —
                              
                              
                                 paper
                              
                           or
                     Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 56
                  
                  
                     Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:
                  
                  
                     Manufacture from (108):
                     
                                 —
                              
                              
                                 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 (109):
                     
                                 —
                              
                              
                                 natural fibres, or
                              
                           
                                 —
                              
                              
                                 chemical materials or textile pulp
                              
                           However:
                     
                                 —
                              
                              
                                 polypropylene filament of heading 5402 ,
                              
                           
                                 —
                              
                              
                                 polypropylene fibres of heading 5503  or 5506 , or
                              
                           
                                 —
                              
                              
                                 polypropylene filament tow of heading 5501 ,
                              
                           of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from (110):
                     
                                 —
                              
                              
                                 natural fibres,
                              
                           
                                 —
                              
                              
                                 man-made staple fibres made from casein, or
                              
                           
                                 —
                              
                              
                                 chemical materials or textile pulp
                              
                           
                  
                      
                  
               
                     5604 
                  
                  
                     Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404  or 5405 , impregnated, coated, covered or sheathed with rubber or plastics:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Rubber thread and cord, textile covered
                              
                           
                  
                     Manufacture from rubber thread or cord, not textile covered
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from (111):
                     
                                 —
                              
                              
                                 natural fibres, not carded or combed or otherwise processed for spinning,
                              
                           
                                 —
                              
                              
                                 chemical materials or textile pulp, or
                              
                           
                                 —
                              
                              
                                 paper-making materials
                              
                           
                  
                      
                  
               
                     5605 
                  
                  
                     Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404  or 5405 , combined with metal in the form of thread, strip or powder or covered with metal
                  
                  
                     Manufacture from (112):
                     
                                 —
                              
                              
                                 natural fibres,
                              
                           
                                 —
                              
                              
                                 man-made staple fibres, not carded or combed or otherwise processed for spinning,
                              
                           
                                 —
                              
                              
                                 chemical materials or textile pulp, or
                              
                           
                                 —
                              
                              
                                 paper-making materials
                              
                           
                  
                      
                  
               
                     5606 
                  
                  
                     Gimped yarn, and strip and the like of heading 5404  or 5405 , gimped (other than those of heading 5605  and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn
                  
                  
                     Manufacture from (113):
                     
                                 —
                              
                              
                                 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 (114):
                     
                                 —
                              
                              
                                 natural fibres, or
                              
                           
                                 —
                              
                              
                                 chemical materials or textile pulp
                              
                           However:
                     
                                 —
                              
                              
                                 polypropylene filament of heading 5402 ,
                              
                           
                                 —
                              
                              
                                 polypropylene fibres of heading 5503  or 5506 , or
                              
                           
                                 —
                              
                              
                                 polypropylene filament tow of heading 5501 ,
                              
                           of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product
                     Jute fabric may be used as a backing
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Of other felt
                              
                           
                  
                     Manufacture from (115):
                     
                                 —
                              
                              
                                 natural fibres, not carded or combed or otherwise processed for spinning, or
                              
                           
                                 —
                              
                              
                                 chemical materials or textile pulp
                              
                           
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from (116):
                     
                                 —
                              
                              
                                 coir yarn or jute yarn,
                              
                           
                                 —
                              
                              
                                 synthetic or artificial filament yarn,
                              
                           
                                 —
                              
                              
                                 natural fibres, or
                              
                           
                                 —
                              
                              
                                 man-made staple fibres, not carded or combed or otherwise processed for spinning
                              
                           Jute fabric may be used as a backing
                  
                  
                      
                  
               
                     ex Chapter 58
                  
                  
                     Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Combined with rubber thread
                              
                           
                  
                     Manufacture from single yarn (117)
                     
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from (118):
                     
                                 —
                              
                              
                                 natural fibres,
                              
                           
                                 —
                              
                              
                                 man-made staple fibres, not carded or combed or otherwise processed for spinning, or
                              
                           
                                 —
                              
                              
                                 chemical materials or textile pulp
                              
                           or
                     Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                  
                  
                      
                  
               
                     5805 
                  
                  
                     Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     5810 
                  
                  
                     Embroidery in the piece, in strips or in motifs
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     5901 
                  
                  
                     Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations
                  
                  
                     Manufacture from yarn
                  
                  
                      
                  
               
                     5902 
                  
                  
                     Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Containing not more than 90 % by weight of textile materials
                              
                           
                  
                     Manufacture from yarn
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from chemical materials or textile pulp
                  
                  
                      
                  
               
                     5903 
                  
                  
                     Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 
                  
                  
                     Manufacture from yarn
                     or
                     Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                  
                  
                      
                  
               
                     5904 
                  
                  
                     Linoleum, whether or note cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape
                  
                  
                     Manufacture from yarn (119)
                     
                  
                  
                      
                  
               
                     5905 
                  
                  
                     Textile wall coverings:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Impregnated, coated, covered or laminated with rubber, plastics or other materials
                              
                           
                  
                     Manufacture from yarn
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from (120):
                     
                                 —
                              
                              
                                 coir yarn,
                              
                           
                                 —
                              
                              
                                 natural fibres,
                              
                           
                                 —
                              
                              
                                 man-made staple fibres, not carded or combed or otherwise processed for spinning, or
                              
                           
                                 —
                              
                              
                                 chemical materials or textile pulp
                              
                           or
                     Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                  
                  
                      
                  
               
                     5906 
                  
                  
                     Rubberised textile fabrics, other than those of heading 5902 :
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Knitted or crocheted fabrics
                              
                           
                  
                     Manufacture from (121):
                     
                                 —
                              
                              
                                 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 back-cloths or the like
                  
                  
                     Manufacture from yarn
                     or
                     Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                  
                  
                      
                  
               
                     5908 
                  
                  
                     Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefore, whether or not impregnated:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Incandescent gas mantles, impregnated
                              
                           
                  
                     Manufacture from tubular knitted gas-mantle fabric
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     5909  to 5911 
                  
                  
                     Textile articles of a kind suitable for industrial use:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Polishing discs or rings other than of felt of heading 5911 
                              
                           
                  
                     Manufacture from yarn or waste fabrics or rags of heading 6310 
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 5911 
                              
                           
                  
                     Manufacture from (122):
                     
                                 —
                              
                              
                                 coir yarn,
                              
                           
                                 —
                              
                              
                                 the following materials:
                                 
                                             —
                                          
                                          
                                             yarn of polytetrafluoroethylene (123),
                                          
                                       
                                             —
                                          
                                          
                                             yarn, multiple, of polyamide, coated impregnated or covered with a phenolic resin,
                                          
                                       
                                             —
                                          
                                          
                                             yarn of synthetic textile fibres of aromatic polyamides, obtained by polycondensation of m-phenylenediamine and isophthalic acid,
                                          
                                       
                                             —
                                          
                                          
                                             monofil of polytetrafluoroethylene (124),
                                          
                                       
                                             —
                                          
                                          
                                             yarn of synthetic textile fibres of poly(p-phenylene terephthalamide),
                                          
                                       
                                             —
                                          
                                          
                                             glass fibre yarn, coated with phenol resin and gimped with acrylic yarn (125),
                                          
                                       
                                             —
                                          
                                          
                                             copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4-cyclohexanediethanol and isophthalic acid,
                                          
                                       
                                             —
                                          
                                          
                                             natural fibres,
                                          
                                       
                                             —
                                          
                                          
                                             man-made staple fibres not carded or combed or otherwise processed for spinning, or
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp
                                          
                                       
                           
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from (126):
                     
                                 —
                              
                              
                                 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 (127):
                     
                                 —
                              
                              
                                 natural fibres,
                              
                           
                                 —
                              
                              
                                 man-made staple fibres, not carded or combed or otherwise processed for spinning, or
                              
                           
                                 —
                              
                              
                                 chemical materials or textile pulp
                              
                           
                  
                      
                  
               
                     Chapter 61 (128)
                     
                  
                  
                     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 (129)
                         (130)
                     
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from (131):
                     
                                 —
                              
                              
                                 natural fibres,
                              
                           
                                 —
                              
                              
                                 man-made staple fibres, not carded or combed or otherwise processed for spinning, or
                              
                           
                                 —
                              
                              
                                 chemical materials or textile pulp
                              
                           
                  
                      
                  
               
                     ex Chapter 62 (132)
                     
                  
                  
                     Articles of apparel and clothing accessories, not knitted or crocheted; except for:
                  
                  
                     Manufacture from yarn (133)
                         (134)
                     
                  
                  
                      
                  
               
                     ex ex 6202 , ex ex 6204 , ex ex 6206 , ex ex 6209  and ex ex 6211 
                  
                  
                     Women's, girls' and babies' clothing and clothing accessories for babies, embroidered
                  
                  
                     Manufacture from yarn (135)
                     
                     or
                     Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (136)
                     
                  
                  
                      
                  
               
                     ex ex 6210  and ex ex 6216 
                  
                  
                     Fire-resistant equipment of fabric covered with foil of aluminised polyester
                  
                  
                     Manufacture from yarn (137)
                     
                     or
                     Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (138)
                     
                  
                  
                      
                  
               
                     6213  and 6214 
                  
                  
                     Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Embroidered
                              
                           
                  
                     Manufacture from unbleached single yarn (139)
                         (140)
                     
                     or
                     Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (141)
                     
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from unbleached single yarn (142)
                         (143)
                     
                     or
                     Making up, followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of all the unprinted goods of headings 6213  and 6214  used does not exceed 47,5 % of the ex-works price of the product
                  
                  
                      
                  
               
                     6217 
                  
                  
                     Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212 :
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Embroidered
                              
                           
                  
                     Manufacture from yarn (144)
                     
                     or
                     Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (145)
                     
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Fire-resistant equipment of fabric covered with foil of aluminised polyester
                              
                           
                  
                     Manufacture from yarn (146)
                     
                     or
                     Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (147)
                     
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Interlinings for collars and cuffs, cut out
                              
                           
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from yarn (148)
                     
                  
                  
                      
                  
               
                     ex Chapter 63
                  
                  
                     Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     6301  to 6304 
                  
                  
                     Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Of felt, of nonwovens
                              
                           
                  
                     Manufacture from (149):
                     
                                 —
                              
                              
                                 natural fibres, or
                              
                           
                                 —
                              
                              
                                 chemical materials or textile pulp
                              
                           
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other:
                              
                           
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 – –
                              
                              
                                 Embroidered
                              
                           
                  
                     Manufacture from unbleached single yarn (150)
                         (151)
                     
                     or
                     Manufacture from unembroidered fabric (other than knitted or crocheted), provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 – –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from unbleached single yarn (152)
                         (153)
                     
                  
                  
                      
                  
               
                     6305 
                  
                  
                     Sacks and bags, of a kind used for the packing of goods
                  
                  
                     Manufacture from (154):
                     
                                 —
                              
                              
                                 natural fibres,
                              
                           
                                 —
                              
                              
                                 man-made staple fibres, not carded or combed or otherwise processed for spinning, or
                              
                           
                                 —
                              
                              
                                 chemical materials or textile pulp
                              
                           
                  
                      
                  
               
                     6306 
                  
                  
                     Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Of nonwovens
                              
                           
                  
                     Manufacture from (155)
                         (156):
                     
                                 —
                              
                              
                                 natural fibres, or
                              
                           
                                 —
                              
                              
                                 chemical materials or textile pulp
                              
                           
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from unbleached single yarn (157)
                         (158)
                     
                  
                  
                      
                  
               
                     6307 
                  
                  
                     Other made-up articles, including dress patterns
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     6308 
                  
                  
                     Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale
                  
                  
                     Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set
                  
                  
                      
                  
               
                     6401 
                  
                  
                     Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 with customs value above 10 EUR
                              
                           
                  
                     Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406 
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 with customs value of 10 EUR or less
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product and uppers of heading 6406 
                  
                  
                      
                  
               
                     6402 
                  
                  
                     Other footwear with outer soles and uppers of rubber or plastics
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 with customs value above 8 EUR
                              
                           
                  
                     Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406 
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 with customs value of 8 EUR or less
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product and uppers of heading 6406 
                  
                  
                      
                  
               
                     6403 
                  
                  
                     Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 with customs value above 24 EUR
                              
                           
                  
                     Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406 
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 with customs value of 24 EUR or less
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product and uppers of heading 6406 
                  
                  
                      
                  
               
                     6404 
                  
                  
                     Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 with customs value above 13 EUR
                              
                           
                  
                     Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406 
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 with customs value of 13 EUR or less
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product and uppers of heading 6406 
                  
                  
                      
                  
               
                     6405 
                  
                  
                     Other footwear
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 with customs value above 9 EUR
                              
                           
                  
                     Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406 
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 with customs value of 9 EUR or less
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product and uppers of heading 6406 
                  
                  
                      
                  
               
                     6406 
                  
                  
                     Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex Chapter 65
                  
                  
                     Headgear and parts thereof; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     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 (159)
                     
                  
                  
                      
                  
               
                     ex Chapter 66
                  
                  
                     Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     6601 
                  
                  
                     Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     Chapter 67
                  
                  
                     Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex Chapter 68
                  
                  
                     Articles of stone, plaster, cement, asbestos, mica or similar materials; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex ex 6802 
                  
                  
                     Marble, travertine and alabaster
                  
                  
                     Manufacture from materials of any heading, except that of the product and heading 2515 
                  
                  
                      
                  
               
                     ex ex 6803 
                  
                  
                     Articles of slate or of agglomerated slate
                  
                  
                     Manufacture from worked slate
                  
                  
                      
                  
               
                     ex ex 6812 
                  
                  
                     Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate
                  
                  
                     Manufacture from materials of any heading
                  
                  
                      
                  
               
                     ex ex 6814 
                  
                  
                     Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials
                  
                  
                     Manufacture from worked mica (including agglomerated or reconstituted mica)
                  
                  
                      
                  
               
                     Chapter 69
                  
                  
                     Ceramic products
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex Chapter 70
                  
                  
                     Glass and glassware; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex ex 7003 , ex ex 7004  and ex ex 7005 
                  
                  
                     Glass with a non-reflecting layer
                  
                  
                     Manufacture from materials of heading 7001 
                  
                  
                      
                  
               
                     7006 
                  
                  
                     Glass of heading 7003 , 7004  or 7005 , bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII-standards (160)
                                 
                              
                           
                  
                     Manufacture from non-coated glass-plate substrate of heading 7006 
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from materials of heading 7001 
                  
                  
                      
                  
               
                     7007 
                  
                  
                     Safety glass, consisting of toughened (tempered) or laminated glass
                  
                  
                     Manufacture from materials of heading 7001 
                  
                  
                      
                  
               
                     7008 
                  
                  
                     Multiple-walled insulating units of glass
                  
                  
                     Manufacture from materials of heading 7001 
                  
                  
                      
                  
               
                     7009 
                  
                  
                     Glass mirrors, whether or not framed, including rear-view mirrors
                  
                  
                     Manufacture from materials of heading 7001 
                  
                  
                      
                  
               
                     7010 
                  
                  
                     Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass
                  
                  
                     Manufacture from materials of any heading, except that of the product
                     or
                     Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     7013 
                  
                  
                     Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010  or 7018 )
                  
                  
                     Manufacture from materials of any heading, except that of the product
                     or
                     Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product
                     or
                     Hand-decoration (except silk-screen printing) of hand-blown glassware, provided that the total value of the hand-blown glassware used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex ex 7019 
                  
                  
                     Articles (other than yarn) of glass fibres
                  
                  
                     Manufacture from:
                     
                                 —
                              
                              
                                 uncoloured slivers, rovings, yarn or chopped strands, or
                              
                           
                                 —
                              
                              
                                 glass wool
                              
                           
                  
                      
                  
               
                     ex Chapter 71
                  
                  
                     Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex ex 7101 
                  
                  
                     Natural or cultured pearls, graded and temporarily strung for convenience of transport
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex ex 7102 , ex ex 7103  and ex ex 7104 
                  
                  
                     Worked precious or semi-precious stones (natural, synthetic or reconstructed)
                  
                  
                     Manufacture from unworked precious or semi-precious stones
                  
                  
                      
                  
               
                     7106 , 7108  and 7110 
                  
                  
                     Precious metals:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Unwrought
                              
                           
                  
                     Manufacture from materials of any heading, except those of headings 7106 , 7108  and 7110 
                     or
                     Electrolytic, thermal or chemical separation of precious metals of heading 7106 , 7108  or 7110 
                     or
                     Alloying of precious metals of heading 7106 , 7108  or 7110  with each other or with base metals
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Semi-manufactured or in powder form
                              
                           
                  
                     Manufacture from unwrought precious metals
                  
                  
                      
                  
               
                     ex ex 7107 , ex ex 7109  and ex ex 7111 
                  
                  
                     Metals clad with precious metals, semi-manufactured
                  
                  
                     Manufacture from metals clad with precious metals, unwrought
                  
                  
                      
                  
               
                     7116 
                  
                  
                     Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     7117 
                  
                  
                     Imitation jewellery
                  
                  
                     Manufacture from materials of any heading, except that of the product
                     or
                     Manufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 72
                  
                  
                     Iron and steel; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     7207 
                  
                  
                     Semi-finished products of iron or non-alloy steel
                  
                  
                     Manufacture from materials of heading 7201 , 7202 , 7203 , 7204 , 7205  or 7206 
                  
                  
                      
                  
               
                     7208  to 7216 
                  
                  
                     Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel
                  
                  
                     Manufacture from ingots or other primary forms or semi-finished materials of heading 7206  or 7207 
                  
                  
                      
                  
               
                     7217 
                  
                  
                     Wire of iron or non-alloy steel
                  
                  
                     Manufacture from semi-finished materials of heading 7207 
                  
                  
                      
                  
               
                     ex ex 7218 91  and ex ex 7218 99 
                  
                  
                     Semi-finished products
                  
                  
                     Manufacture from materials of heading 7201 , 7202 , 7203 , 7204 , 7205  or 7218 10 
                  
                  
                      
                  
               
                     7219  to 7222 
                  
                  
                     Flat-rolled products, bars and rods, angles, shapes and sections of stainless steel
                  
                  
                     Manufacture from ingots or other primary forms or semi-finished materials of heading 7218 
                  
                  
                      
                  
               
                     7223 
                  
                  
                     Wire of stainless steel
                  
                  
                     Manufacture from semi-finished materials of heading 7218 
                  
                  
                      
                  
               
                     ex ex 7224 90 
                  
                  
                     Semi-finished products
                  
                  
                     Manufacture from materials of heading 7201 , 7202 , 7203 , 7204 , 7205  or 7224 10 
                  
                  
                      
                  
               
                     7225  to 7228 
                  
                  
                     Flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel
                  
                  
                     Manufacture from ingots or other primary forms or semi-finished materials of heading 7206 , 7207 , 7218  or 7224 
                  
                  
                      
                  
               
                     7229 
                  
                  
                     Wire of other alloy steel
                  
                  
                     Manufacture from semi-finished materials of heading 7224 
                  
                  
                      
                  
               
                     ex Chapter 73
                  
                  
                     Articles of iron or steel; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex ex 7301 
                  
                  
                     Sheet piling
                  
                  
                     Manufacture from materials of heading 7206 
                  
                  
                      
                  
               
                     7302 
                  
                  
                     Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails
                  
                  
                     Manufacture from materials of heading 7206 
                  
                  
                      
                  
               
                     7304 , 7305  and 7306 
                  
                  
                     Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel
                  
                  
                     Manufacture from materials of heading 7206 , 7207 , 7218  or 7224 
                  
                  
                      
                  
               
                     ex ex 7307 
                  
                  
                     Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several parts
                  
                  
                     Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35 % of the ex-works price of the product
                  
                  
                      
                  
               
                     7308 
                  
                  
                     Structures (excluding prefabricated buildings of heading 9406 ) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, welded angles, shapes and sections of heading 7301  may not be used
                  
                  
                      
                  
               
                     ex ex 7315 
                  
                  
                     Skid chain
                  
                  
                     Manufacture in which the value of all the materials of heading 7315  used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 74
                  
                  
                     Copper and articles thereof; except for:
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     7401 
                  
                  
                     Copper mattes; cement copper (precipitated copper)
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     7402 
                  
                  
                     Unrefined copper; copper anodes for electrolytic refining
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     7403 
                  
                  
                     Refined copper and copper alloys, unwrought:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Refined copper
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Copper alloys and refined copper containing other elements
                              
                           
                  
                     Manufacture from refined copper, unwrought, or waste and scrap of copper
                  
                  
                      
                  
               
                     7404 
                  
                  
                     Copper waste and scrap
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     7405 
                  
                  
                     Master alloys of copper
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     7413 
                  
                  
                     Stranded wire, cables, plaited bands and the like, of copper, not electrically insulated
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex Chapter 75
                  
                  
                     Nickel and articles thereof; except for:
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     7501  to 7503 
                  
                  
                     Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex Chapter 76
                  
                  
                     Aluminium and articles thereof; except for:
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     7601 
                  
                  
                     Unwrought aluminium
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           or
                     Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium
                  
                  
                      
                  
               
                     7602 
                  
                  
                     Aluminium waste or scrap
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     7607  (161)
                     
                  
                  
                     Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm
                  
                  
                     Manufacture from materials of any heading, except that of the product and heading 7606 
                  
                  
                      
                  
               
                     7610  and 7614 
                  
                  
                     Aluminium structures (excluding prefabricated buildings of heading 9406 ) and parts of structures (for example, bridges and bridge sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures; Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex 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:
                     
                                 —
                              
                              
                                 from materials of any heading, except 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
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     Chapter 77
                  
                  
                     Reserved for possible future use in the HS
                  
                  
                      
                  
                  
                      
                  
               
                     ex Chapter 78
                  
                  
                     Lead and articles thereof; except for:
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     7801 
                  
                  
                     Unwrought lead:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Refined lead
                              
                           
                  
                     Manufacture from ‘bullion’ or ‘work’ lead
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7802  may not be used
                  
                  
                      
                  
               
                     7802 
                  
                  
                     Lead waste and scrap
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex Chapter 79
                  
                  
                     Zinc and articles thereof; except for:
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     7901 
                  
                  
                     Unwrought zinc
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7902  may not be used
                  
                  
                      
                  
               
                     7902 
                  
                  
                     Zinc waste and scrap
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex Chapter 80
                  
                  
                     Tin and articles thereof; except for:
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     8001 
                  
                  
                     Unwrought tin
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 8002  may not be used
                  
                  
                      
                  
               
                     8002  and 8007 
                  
                  
                     Tin waste and scrap; other articles of tin
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     Chapter 81
                  
                  
                     Other base metals; cermets; articles thereof:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other base metals, wrought; articles thereof
                              
                           
                  
                     Manufacture in which the value of all the materials of the same heading as the product used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex Chapter 82
                  
                  
                     Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     8206 
                  
                  
                     Tools of two or more of the headings 8202  to 8205 , put up in sets for retail sale
                  
                  
                     Manufacture from materials of any heading, except those of headings 8202  to 8205 . However, tools of headings 8202  to 8205  may be incorporated into the set, provided that their total value does not exceed 15 % of the ex-works price of the set
                  
                  
                      
                  
               
                     8207 
                  
                  
                     Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     8208 
                  
                  
                     Knives and cutting blades, for machines or for mechanical appliances
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex ex 8211 
                  
                  
                     Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208 
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, knife blades and handles of base metal may be used
                  
                  
                      
                  
               
                     8214 
                  
                  
                     Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used
                  
                  
                      
                  
               
                     8215 
                  
                  
                     Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used
                  
                  
                      
                  
               
                     ex Chapter 83
                  
                  
                     Miscellaneous articles of base metal; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex ex 8302 
                  
                  
                     Other mountings, fittings and similar articles suitable for buildings, and automatic door closers
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, other materials of heading 8302  may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex ex 8306 
                  
                  
                     Statuettes and other ornaments, of base metal
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, other materials of heading 8306  may be used, provided that their total value does not exceed 30 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 84
                  
                  
                     Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for:
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     ex ex 8401 
                  
                  
                     Nuclear fuel elements
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8402 
                  
                  
                     Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8403  and ex ex 8404 
                  
                  
                     Central heating boilers other than those of heading 8402  and auxiliary plant for central heating boilers
                  
                  
                     Manufacture from materials of any heading, except those of headings 8403  and 8404 
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     8406 
                  
                  
                     Steam turbines and other vapour turbines
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8407 
                  
                  
                     Spark-ignition reciprocating or rotary internal combustion piston engines
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8408 
                  
                  
                     Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8409 
                  
                  
                     Parts suitable for use solely or principally with the engines of heading 8407  or 8408 
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8411 
                  
                  
                     Turbo-jets, turbo-propellers and other gas turbines
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8412 
                  
                  
                     Other engines and motors
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex ex 8413 
                  
                  
                     Rotary positive displacement pumps
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     ex ex 8414 
                  
                  
                     Industrial fans, blowers and the like
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8415 
                  
                  
                     Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8418 
                  
                  
                     Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 
                  
                  
                     Manufacture from materials of any heading, except that of the product. However materials of the same heading as the product may be used provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
               
                     ex ex 8419 
                  
                  
                     Machines for wood, paper pulp, paper and paperboard industries
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8420 
                  
                  
                     Calendering or other rolling machines, other than for metals or glass, and cylinders therefor
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8423 
                  
                  
                     Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     8424 
                  
                  
                     Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     8425  to 8428 
                  
                  
                     Lifting, handling, loading or unloading machinery
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 within the above limit, the value of all the materials of heading 8431  used does not exceed 10 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8429 
                  
                  
                     Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Road rollers
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 within the above limit, the value of all the materials of heading 8431  used does not exceed 10 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8430 
                  
                  
                     Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 within the above limit, the value of all the materials of heading 8431  used does not exceed 10 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     ex ex 8431 
                  
                  
                     Parts suitable for use solely or principally with road rollers
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8439 
                  
                  
                     Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8441 
                  
                  
                     Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     ex ex 8443 
                  
                  
                     Printers, for office machines (for example automatic data processing machines, word-processing machines, etc.)
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8444  to 8447 
                  
                  
                     Machines of these headings for use in the textile industry
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex ex 8448 
                  
                  
                     Auxiliary machinery for use with machines of headings 8444  and 8445 
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8452 
                  
                  
                     Sewing machines, other than book-sewing machines of heading 8440 ; furniture, bases and covers specially designed for sewing machines; sewing machine needles:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor
                              
                           
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                              
                           
                                 —
                              
                              
                                 the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of all the originating materials used, and
                              
                           
                                 —
                              
                              
                                 the thread-tension, crochet and zigzag mechanisms used are originating
                              
                           
                  
                      
                  
               
                      
                  
                  
                     Other
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8456  to 8466 
                  
                  
                     Machine-tools and machines and their parts and accessories of headings 8456  to 8466 , except for:
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex ex 8456 
                  
                  
                     Water-jet cutting machines
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product and heading 8466 , and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     ex ex 8466 
                  
                  
                     Parts of water-jet cutting machines
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product and heading 8456 , and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8469  to 8472 
                  
                  
                     Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8480 
                  
                  
                     Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8482 
                  
                  
                     Ball or roller bearings
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8484 
                  
                  
                     Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex ex 8486 
                  
                  
                     
                                 –
                              
                              
                                 Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electrodischarge, electrochemical, electron beam, ionic-beam or plasma arc processes and parts and accessories thereof
                              
                           
                                 –
                              
                              
                                 machine tools (including presses) for working metal by bending, folding, straightening, flattening, and parts and accessories thereof
                              
                           
                                 –
                              
                              
                                 machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass and parts and accessories thereof
                              
                           
                                 –
                              
                              
                                 marking-out instruments which are pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates; parts and accessories thereof
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 moulds, injection or compression types
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 lifting, handing, loading or unloading machinery
                              
                           
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 within the above limit, the value of all the materials of heading 8431  used does not exceed 10 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8487 
                  
                  
                     Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 85
                  
                  
                     Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for:
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8501 
                  
                  
                     Electric motors and generators (excluding generating sets)
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 within the above limit, the value of all the materials of heading 8503  used does not exceed 10 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8502 
                  
                  
                     Electric generating sets and rotary converters
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 within the above limit, the value of all the materials of headings 8501  and 8503  used does not exceed 10 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     ex ex 8504 
                  
                  
                     Power supply units for automatic data-processing machines
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8506 
                  
                  
                     Primary cells and primary batteries
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     8507 
                  
                  
                     Electric accumulators, including separators therefore, whether or not rectangular (including square)
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     8510 
                  
                  
                     Shavers, hair clippers and hair-removing appliances, with self-contained electric motor
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, other materials of the same heading may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
               
                     8516 
                  
                  
                     Electric instantaneous or storage water heaters and immersion heaters; electric space-heating apparatus and soil-heating apparatus; electrothermic hairdressing apparatus (for example, hairdryers hair curlers, curling tong heaters) and hand-dryers; electric smoothing irons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, other materials of the same heading may be used, provided that their total value does not exceed 20 % of the ex-works price of the product.
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
               
                     ex ex 8517 
                  
                  
                     Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wireless network (such as a local or wide area network), other than transmission or reception apparatus of headings 8443 , 8525 , 8527  or 8528 
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     ex ex 8518 
                  
                  
                     Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8519 
                  
                  
                     Sound recording and sound reproducing apparatus
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8521 
                  
                  
                     Video recording or reproducing apparatus, whether or not incorporating a video tuner
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8522 
                  
                  
                     Parts and accessories suitable for use solely or principally with the apparatus of headings 8519  or 8521 
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8523 
                  
                  
                     
                                 –
                              
                              
                                 Unrecorded discs, tapes, solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding products of Chapter 37
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 recorded discs, tapes solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding products of Chapter 37
                              
                           
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 within the above limit, the value of all the materials of heading 8523  used does not exceed 10 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 matrices and masters for the production of discs, but excluding products of Chapter 37
                              
                           
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 within the above limit, the value of all the materials of heading 8523  used does not exceed 10 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 proximity cards and ‘smart cards’ with two or more electronic integrated circuits
                              
                           
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 ‘smart cards’ with one electronic integrated circuit
                              
                           
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 within the above limit, the value of all the materials of headings 8541  and 8542  used does not exceed 10 % of the ex-works price of the product
                              
                           or
                     The operation of diffusion, in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant, whether or not assembled and/or tested in a country other than those specified in Article 3
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8525 
                  
                  
                     Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8526 
                  
                  
                     Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8527 
                  
                  
                     Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8528 
                  
                  
                     
                                 –
                              
                              
                                 Monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading 8471 
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 other monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus
                              
                           
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8529 
                  
                  
                     Parts suitable for use solely or principally with the apparatus of headings 8525  to 8528 :
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Suitable for use solely or principally with video recording or reproducing apparatus
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Suitable for use solely or principally with monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading 8471 
                              
                           
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8531 
                  
                  
                     Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512  or 8530 
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     8535 
                  
                  
                     Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1 000  V
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 within the above limit, the value of all the materials of heading 8538  used does not exceed 10 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8536 
                  
                  
                     
                                 –
                              
                              
                                 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1 000  V
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 connectors for optical fibres, optical fibre bundles or cables:
                              
                           
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 – –
                              
                              
                                 of plastics
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 – –
                              
                              
                                 of ceramics
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 – –
                              
                              
                                 of copper
                              
                           
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     8537 
                  
                  
                     Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535  or 8536 , for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex ex 8541 
                  
                  
                     Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chips
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     ex ex 8542 
                  
                  
                     Electronic integrated circuits:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Monolithic integrated circuits
                              
                           
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 within the above limit, the value of all the materials of headings 8541  and 8542  used does not exceed 10 % of the ex-works price of the product
                              
                           or
                     The operation of diffusion, in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant, whether or not assembled and/or tested in a country other than those specified in Article 3
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Multichips which are parts of machinery or apparatus, not specified or included elsewhere in this Chapter
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Others
                              
                           
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 within the above limit, the value of all the materials of headings 8541  and 8542  used does not exceed 10 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8544  (162)
                     
                  
                  
                     Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8545 
                  
                  
                     Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8546 
                  
                  
                     Electrical insulators of any material
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8547 
                  
                  
                     Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546 ; electrical conduit tubing and joints therefor, of base metal lined with insulating material
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8548 
                  
                  
                     Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Electronic microassemblies
                              
                           
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 within the above limit, the value of all the materials of headings 8541  and 8542  used does not exceed 10 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Others
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 86
                  
                  
                     Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds; except for:
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8608 
                  
                  
                     Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     ex Chapter 87
                  
                  
                     Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for:
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8709 
                  
                  
                     Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8710 
                  
                  
                     Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8711 
                  
                  
                     Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
               
                     ex ex 8712 
                  
                  
                     Bicycles without ball bearings
                  
                  
                     Manufacture from materials of any heading, except those of heading 8714 
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8715 
                  
                  
                     Baby carriages and parts thereof
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8716 
                  
                  
                     Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     ex Chapter 88
                  
                  
                     Aircraft, spacecraft, and parts thereof; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex ex 8804 
                  
                  
                     Rotochutes
                  
                  
                     Manufacture from materials of any heading, including other materials of heading 8804 
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     8805 
                  
                  
                     Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     Chapter 89
                  
                  
                     Ships, boats and floating structures
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906  may not be used
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex Chapter 90
                  
                  
                     Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for:
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     9001 
                  
                  
                     Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544 ; sheets and plates of polarizing material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9002 
                  
                  
                     Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9004 
                  
                  
                     Spectacles, goggles and the like, corrective, protective or other
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex ex 9005 
                  
                  
                     Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product,
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and
                              
                           
                                 —
                              
                              
                                 in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     ex ex 9006 
                  
                  
                     Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product,
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     9007 
                  
                  
                     Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product,
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     9011 
                  
                  
                     Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product,
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     ex ex 9014 
                  
                  
                     Other navigational instruments and appliances
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9015 
                  
                  
                     Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9016 
                  
                  
                     Balances of a sensitivity of 5 cg or better, with or without weights
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9017 
                  
                  
                     Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9018 
                  
                  
                     Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Dentists' chairs incorporating dental appliances or dentists' spittoons
                              
                           
                  
                     Manufacture from materials of any heading, including other materials of heading 9018 
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     9019 
                  
                  
                     Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     9020 
                  
                  
                     Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     9024 
                  
                  
                     Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9025 
                  
                  
                     Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9026 
                  
                  
                     Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014 , 9015 , 9028  or 9032 
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9027 
                  
                  
                     Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9028 
                  
                  
                     Gas, liquid or electricity supply or production meters, including calibrating meters therefor:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Parts and accessories
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     9029 
                  
                  
                     Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014  or 9015 ; stroboscopes
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9030 
                  
                  
                     Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028 ; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9031 
                  
                  
                     Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9032 
                  
                  
                     Automatic regulating or controlling instruments and apparatus
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9033 
                  
                  
                     Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 91
                  
                  
                     Clocks and watches and parts thereof; except for:
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9105 
                  
                  
                     Other clocks
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     9109 
                  
                  
                     Clock movements, complete and assembled
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     9110 
                  
                  
                     Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 within the above limit, the value of all the materials of heading 9114  used does not exceed 10 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     9111 
                  
                  
                     Watch cases and parts thereof
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     9112 
                  
                  
                     Clock cases and cases of a similar type for other goods of this chapter, and parts thereof
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     9113 
                  
                  
                     Watch straps, watch bands and watch bracelets, and parts thereof:
                  
                  
                      
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Of base metal, whether or not gold- or silver-plated, or of metal clad with precious metal
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                      
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     Chapter 92
                  
                  
                     Musical instruments; parts and accessories of such articles
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     Chapter 93
                  
                  
                     Arms and ammunition; parts and accessories thereof
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 94
                  
                  
                     Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex ex 9401  and ex ex 9403 
                  
                  
                     Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less
                  
                  
                     Manufacture from materials of any heading, except that of the product
                     or
                     Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401  or 9403 , provided that:
                     
                                 —
                              
                              
                                 the value of the cloth does not exceed 25 % of the ex-works price of the product, and
                              
                           
                                 —
                              
                              
                                 all the other materials used are originating and are classified in a heading other than heading 9401  or 9403 
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     9405 
                  
                  
                     Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included
                  
                  
                     Manufacture from materials of any heading except that of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
               
                     9406 
                  
                  
                     Prefabricated buildings
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 95
                  
                  
                     Toys, games and sports requisites; parts and accessories thereof; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex ex 9503 
                  
                  
                     Other toys; reduced-size (‘scale’) models and similar recreational models, working or not; puzzles of all kinds
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex ex 9506 
                  
                  
                     Golf clubs and parts thereof
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, roughly-shaped blocks for making golf-club heads may be used
                  
                  
                      
                  
               
                     ex Chapter 96
                  
                  
                     Miscellaneous manufactured articles; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex ex 9601  and ex ex 9602 
                  
                  
                     Articles of animal, vegetable or mineral carving materials
                  
                  
                     Manufacture from ‘worked’ carving materials of the same heading as the product
                  
                  
                      
                  
               
                     ex 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 that their total value does not exceed 15 % of the ex-works price of the set
                  
                  
                      
                  
               
                     9606 
                  
                  
                     Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     9608 
                  
                  
                     Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609 
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, materials of subheading 9608 91  or 9608 99  may be used
                  
                  
                      
                  
               
                     9609 
                  
                  
                     Pencils (other than pencils of heading 9608 ), crayons, pencils leads pastels, drawing charcoals, writing or drawing chalks and tailors' chalks
                  
                  
                     Manufacture from materials of any heading
                  
                  
                      
                  
               
                     9612 
                  
                  
                     Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials of any heading, except that of the product, and
                              
                           
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex ex 9613 
                  
                  
                     Lighters with piezo-igniter
                  
                  
                     Manufacture in which the value of all the materials of heading 9613  used does not exceed 30 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex ex 9614 
                  
                  
                     Smoking pipes and pipe bowls
                  
                  
                     Manufacture from roughly-shaped blocks
                  
                  
                      
                  
               
                     9619 
                  
                  
                     Sanitary towels (pads) and tampons, napkins and napkin liners for babies, and similar articles, or any material
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-work price of the product
                  
               
                     Chapter 97
                  
                  
                     Works of art, collectors' pieces and antiques
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
      
         (63)  See introductory Note 8.
      
         (64)  See introductory Note 8.
      
         (65)  See introductory Note 8.
      
         (66)  See introductory Note 8.
      
         (67)  See introductory Note 8.
      
         (68)  See introductory Note 8.
      
         (69)  See introductory Note 8.
      
         (70)  See introductory Note 8.
      
         (71)  See Note 1 in Appendix 2A for heading ex ex 1604.
      
         (72)  For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
      
         (73)  For the special conditions relating to ‘specific processes’, see Introductory Note 7.2.
      
         (74)  For the special conditions relating to ‘specific processes’, see Introductory Note 7.2.
      
         (75)  For the special conditions relating to ‘specific processes’, see Introductory Note 7.2.
      
         (76)  For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
      
         (77)  For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
      
         (78)  For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
      
         (79)  For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
      
         (80)  For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
      
         (81)  For special conditions relating to products made of a mixture of textile materials, see introductory Note 5.
      
         (82)  Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations, provided that they are not classified in another heading in Chapter 32.
      
         (83)  A ‘group’ is regarded as any part of the heading separated from the rest by a semicolon.
      
         (84)  For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
      
         (85)  In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
      
         (86)  In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
      
         (87)  In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
      
         (88)  See Note 2 in Appendix 2A for heading 3920.
      
         (89)  See Note 3 in Appendix 2 A for headings 4810, ex ex 4811, 4816, 4817, ex ex 4818, ex ex 4819, ex ex 4820 and ex ex 4823.
      
         (90)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (91)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (92)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (93)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (94)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (95)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (96)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (97)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (98)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (99)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (100)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (101)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (102)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (103)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (104)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (105)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (106)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (107)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (108)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (109)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (110)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (111)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (112)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (113)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (114)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (115)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (116)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (117)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (118)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (119)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (120)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (121)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (122)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (123)  The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper making machinery.
      
         (124)  The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper making machinery.
      
         (125)  The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper making machinery.
      
         (126)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (127)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (128)  See Note 4 in Appendix 2A for specific subheadings of Chapter 61.
      
         (129)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (130)  See Introductory Note 6.
      
         (131)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (132)  See Note 4 in Appendix 2A for specific subheadings of Chapter 62.
      
         (133)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (134)  See Introductory Note 6.
      
         (135)  See Introductory Note 6.
      
         (136)  See Introductory Note 6.
      
         (137)  See Introductory Note 6.
      
         (138)  See Introductory Note 6.
      
         (139)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (140)  See Introductory Note 6.
      
         (141)  See Introductory Note 6.
      
         (142)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (143)  See Introductory Note 6.
      
         (144)  See Introductory Note 6.
      
         (145)  See Introductory Note 6.
      
         (146)  See Introductory Note 6.
      
         (147)  See Introductory Note 6.
      
         (148)  See Introductory Note 6.
      
         (149)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (150)  See Introductory Note 6.
      
         (151)  For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.
      
         (152)  See Introductory Note 6.
      
         (153)  For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.
      
         (154)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (155)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (156)  See Introductory Note 6.
      
         (157)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
      
         (158)  See Introductory Note 6.
      
         (159)  See Introductory Note 6.
      
         (160)  SEMII – Semiconductor Equipment and Materials Institute Incorporated.
      
         (161)  See Note 5 in Appendix 2A for subheading 7607 20.
      
         (162)  See Note 6 in Appendix 2A for subheadings 8544 30, 8544 42, 8544 49, and 8544 60.