CELEX: 31985R3330
Language: en
Date: 1985-12-05 00:00:00
Title: Council Regulation (EEC) No 3330/85 of 5 December 1985 amending Regulation (EEC) No 950/68 on the Common Customs Tariff

9 . 12 . 85                              Official Journal of the European Communities                                 No L 330 / 1
                                                                 I
                                             (Acts whose publication is obligatory)
                                        COUNCIL REGULATION (EEC) No 3330 / 85
                                                      of 5 December 1985
                           amending Regulation (EEC) No 950 / 68 on the Common Customs Tariff
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                            Whereas these adjustments to the conventional duties
                                                                    should be adopted in the form of an amendment to Council
                                                                     Regulation (EEC ) No 950 / 68 of 28 June 1968 on the
Having regard to the Treaty establishing the European               Common Customs tariff ( ! ), as last amended by Regulation
Economic Community , and in particular Article 113                   (EEC) No 3147 / 85 (2 );
thereof,
                                                                    Whereas this Regulation does not apply to products
Having regard to the proposal from the Commission,                  covered by the Treaty establishing the European Coal and
                                                                    Steel Community , although the nomenclature and the
Whereas Articles 38 and 198 of the Act of Accession of
                                                                    adjustments to conventional duties for these products are
Spain and Portugal lay down that the conventional duties            included, for information purposes , in the schedule of
of the EEC Common Customs Tariff and of the ECSC
                                                                    customs duties in order to make it more comprehensible,
unified tariff shall be the conventional duties of the EEC
and the ECSC, as at present constituted, with the exception
of the adjustments to be made to take into account the fact
that the duties in force in the Spanish and Portuguese tariffs      HAS ADOPTED THIS REGULATION :
are on the whole higher than the duties in force in the
tariffs of the EEC and the ECSC as at present
constituted ;
                                                                                                 Article 1
Whereas it has not been possible at this stage to take
account of the importance of non-tariff import restrictions         The    Annex    headed       'Common      Customs  Tariff  to
as an element of overall protection in Spain an Portugal in         Regulation (EEC ) No 950 / 68 is hereby replaced by the
determining the new conventional duties ;                           Annex to this Regulation.
Whereas many non-tariff measures should be liberalized in
accordance with the Accession treaty and further                                                 Article 2
adjustments to the new duty rates may , therefore , be
decided at a later stage;                                           This Regulation shall enter into force on 1 January 1986 .
                  This Regulation shall be binding in its entirety and directly applicable in all Member
                  States .
                  Done at Brussels , 5 December 1985 .
                                                                                       For the Council
                                                                                         The President
                                                                                       J.-Cl . JUNCKER
                                                                   (') OJ No L 172 , 22 . 7 . 1968 , p . 1 .
                                                                   ( 2) OJ No L 299 , 13 . 11 . 1985 , p. 5 .
 ---pagebreak---  ---pagebreak--- 9 . 12 . 85   Official Journal of the European Communities No L 330 / 3
                                ANNEX
            COMMON CUSTOMS TARIFF
 ---pagebreak---  ---pagebreak--- 9 . 12 . 85                               Official Journal of the European Communities                                   No L 330 / 5
                                                            SUMMARY
                                                            Page     Chapter                                                     Page
           PART I — PRELIMINARY PROVISIONS
                                                                     13 Lacs; gums, resins and other vegetable saps and
                                                                         extracts                                      .          68
Section I — General Rules
                                                                     14 Vegetable plaiting materials; vegetable products not
                                                                         elsewhere specified or included                          70
A. Rules for the interpretation of the nomenclature of
     the Common Customs Tariff                               11
B. General rules concerning duties .                         11                                  Section 111
C. General rules applicable both to nomenclature and to
     duties                                                  12 „        Animal and vegetable fats and oils and their cleavage
                                                                                       products; prepared edible fats;
                                                                                        animal and vegetable waxes
Section II — Special Provisions                                      15 Animal and vegetable fats and oils and their cleavage
                                                                         products; prepared edible fats; animal and vegetable
A. Goods for certain categories of ships, boats and                      waxes                                . . .               71
     other vessels and for drilling or production platforms  13
B. Civil aircraft and goods for use in civil aircraft ...    14                                  Section IV
C. Standard rate of duty                                     14
D. Packings imported full                                    15                             Prepared foodstuffs;
                                                                                  beverages, spirits and vinegar; tobacco
                                                                     16 Preparations of meat, of fish , of crustaceans or
            PART II — SCHEDULE OF CUSTOMS                                molluscs                                                 76
                            DUTIES
                                                                     17 Sugars and sugar confectionery                            79
                            Section I
                                                                     18 Cocoa and cocoa preparations                              83
Chapter           Live animals; animal products                      19 Preparations of cereals, flour or starch ; pastry-cooks'
                                                                         products                                                 86
 1 Live animals                                              19      20 Preparations of vegetables, fruit or other parts of
                                                                         plants                                                   92
 2 Meat and edible meat offals                               21
                                                                     21 Miscellaneous edible preparations                        101
 3 Fish , crustaceans and molluscs                           31
                                                                     22 Beverages, spirits and vinegar . .                       109
 4 Dairy produce; birds' eggs; natural honey; edible
     products of animal origin , not elsewhere specified or          23 Residues and waste from the food industries ;
    included                                                 37          prepared animal fodder                                  116
 5 Products of animal origin , not elsewhere specified or            24 Tobacco                                                  119
     included                                                41
                                                                                                 Section V
                            Section II
                                                                                             Mineral products
                       Vegetable products
                                                                     25 Salt; sulphur; earths and stone; plastering materials,
 6 Live trees and other plants ; bulbs, roots and the like;              lime and cement                                         120
     cut flowers and ornamental foliage                      43     26 Metallic ores, slag and ash                               125
 7 Edible vegetables and certain roots and tubers ....       45      27 Mineral fuels , mineral oils and products of their
 8 Edible fruit and nuts; peel of melons or citrus fruit     49          distillation ; bituminous substances ; mineral waxes 127
 9 Coffee, tea, mat£ and spices                              54
                                                                                                 Section VI
10 Cereals                                                   57
11 Products of the milling industry; malt and starches;                       Products of the chemical and allied industries
    gluten ; inulin                                          60
12 Oil seeds and oleaginous fruit; miscellaneous grains,             28 Inorganic chemicals; organic and inorganic
     seeds and fruit; industrial and medical plants; straw               compounds of precious metals, of rare earth metals,
     and fodder                                              65          of radio-active elements and of isotopes                134
 ---pagebreak--- No L 330 / 6                               Official Journal of the European Communities                                        9 . 12 . 85
Chapter                                                      Page     Chapter                                                          Page
29 Organic chemicals                                         146                                    Section X
30 Pharmaceutical products                                   163
                                                                      Paper-making material; paper and paperboard and articles
31 Fertilisers                                               165                                     thereof
32 Tanning and dyeing extracts; tannins and their
     derivatives; dyes, colours, paints and varnishes;                47 Paper-making material; paper and paperboard and
     putty, fillers and stoppings; inks                      168           articles thereof                                            207
33 Essential oils and resinoids , perfumery, cosmetic or              48 Paper and paperboard; articles of paper pulp, of
     toilet preparations . .                                 171           paper or of paperboard                                      208
34 Soap , organic surface-active agents, washing                      49 Printed books, newspapers, pictures and other
     preparations, lubricating preparations, artificial                    products of the printing industry; manuscripts,
     waxes , prepared waxes , polishing and scouring                       typescripts and plans                                       212
     preparations, candles and similar articles, modelling
     pastes and "dental waxes" . .                »          173
35 Albuminoidal substances; glues; enzymes                   175
                                                                                                   Section XI
36 Explosives; pyrotechnic products; matches;
     pyrophoric alloys; certain combustible preparations 177
                                                                                          Textiles and textile articles
37 Photographic and cinematographic goods                    178
38 Miscellaneous chemical products                           180      50 Silk and waste silk                                           217
                                                                      51 Man-made fibres ( continuous)                                 219
                                                                      52 Metallised textiles                                           221
                             Section VII
                                                                      53 Wool and other animal hair                                    222
Artificial resins and plastic materials, cellulose esters and         54 Flax and ramie                                                224
ethers, and articles thereof; rubber, synthetic rubber, factice,      55 Cotton                          ...                           225
                        and articles thereof
                                                                      56 Man-made fibres ( discontinuous )                             226
39 Artificial resins and plastic materials, cellulose esters
     and ethers ; articles thereof                           185      57 Other vegetable textile materials; paper yarn and
                                                                           woven fabrics of paper yarn                                 228
40 Rubber, synthetic rubber, factice, and articles
     thereof                                                 190      58 Carpets, mats , matting and tapestries ; pile and
                                                                           chenille fabrics; narrow fabrics; trimmings; tulle and
                                                                           other net fabrics; lace; embroidery                      . 229
                                                                      59 Wadding and felt; twine, cordage, ropes and cables;
                            Section VIII                                   special fabrics; impregnated and coated fabrics;
                                                                           textile articles of a kind suitable for industrial use . 232
Raw hides and skins, leather, furskins and articles thereof;          60 Knitted and crocheted goods                                   236
saddlery and harness; travel goods, handbags and similar
      containers; articles of gut (other than silk-worm gut)          61 Articles of apparel and clothing accessories of textile
                                                                           fabric, other than knitted or crocheted goods               243
41 Raw hides and skins ( other than furskins) and                     62 Other made up textile articles                                250
     leather . . .                                           195
                                                                      63 Old clothing and other textile articles; rags ...... 253
42 Articles of leather; saddlery and harness; travel
     goods, handbags and similar containers; articles of
     animal gut (other than silk-worm gut)                   197
43 Furskins and artificial fur; manufactures thereof . . 199                                       Section XII
                                                                      Footwear, headgear, umbrellas, sunshades, whips,
                             Section IX                               riding-crops and parts thereof; prepared feathers and articles
                                                                         made therewith; artificial flowers; articles of human hair
Wood and articles of wood; wood charcoal; cork and articles
of cork; manufactures of straw, of esparto and of other               64 Footwear, gaiters and the like; parts of such articles 254
         plaiting materials; basketware and wickerwork                65 Headgear and parts thereof                                    256
44 Wood and articles of wood; wood charcoal ... — 201                 66 Umbrellas , sunshades, walking-sticks, whips^ riding­
                                                                           crops and parts thereof                                     258
45 Cork and articles of cork                                 205
                                                                      67 Prepared feathers and down and articles made of
46 Manufactures of straw, of esparto and of other                          feathers or of down; artificial flowers; articles of
     plaiting materials; basketware and wickerwork . . . 206               human hair                                                  259
 ---pagebreak---  9 . 12 . 85                               Official Journal of the European Communities                                 No L 330 / 7
Chapter                                                       Page    Chapter                                                      Page
                              Section XIII                            87 Vehicles, other than railway               or  tramway
                                                                          rolling-stock, and parts thereof                        345
Articles of stone, of plaster, of cement, of asbestos, of mica
and of similar materials; ceramic products; glass and                 88 Aircraft and parts thereof; parachutes; catapults and
                               glassware                                  similar aircraft launching gear; ground flying
                                                                          trainers                                                349
68 Articles of stone, of plaster, of cement, of asbestos, of
     mica and of similar materials                            261     89 Ships, boats and floating structures                 . . 351
69 Ceramic products                                           265
70 Glass and glassware                                        269                              Section XVIII
                                                                      Optical, photographic, cinematographic, measuring, checking,
                              Section XIV                             precision, medical and surgical instruments and apparatus;
                                                                      clocks and watches; musical instruments; sound recorders or
Pearls, precious and semi-precious stones, precious metals,           reproducers; television image and sound recorders or
rolled precious metals, and articles thereof; imitation jewellery;                       reproducers; parts thereof
                                  coin
71 Pearls, precious and semi-precious stones, precious                90 Optical, photographic, cinematographic, measuring,
     metals, rolled precious metals, and articles thereof;                checking, precision, medical and surgical instruments
     imitation jewellery                                      273         and apparatus; parts thereof .                          352
72 Coin                                                       278     91 Clocks and watches and parts thereof                     359
                                                                      92 Musical instruments; sound recorders or reproducers;
                                                                          television image and sound recorders or reproducers;
                              Section XV
                                                                          parts and accessories of such articles                  361
               Base metals and articles of base metal
73 Iron and steel and articles thereof                        280                               Section XIX
74 Copper and articles thereof                                294
                                                                                    Arms and ammunition; parts thereof
75 Nickel and articles thereof                                297
76 Aluminium and articles thereof                             299     93 Arms and ammunition; parts thereof                       364
77 Magnesium and beryllium and articles thereof .... 302
78 Lead and articles thereof                                  303                               Section XX
79 Zinc and articles thereof                                  305
                                                                                    Miscellaneous manufactured articles
80 Tin and articles thereof                                   307
81 Other base metals employed in metallurgy and                       94 Furniture and parts thereof; bedding, mattresses,
     articles thereof                                         309         mattress supports, cushions and similar stuffed
                                                                          furnishings .                                           366
82 Tools, implements, cutlery, spoons and forks, of base
     metal; parts thereof                                     312     95 Articles and manufactures of carving or moulding
                                                                          material                                                368
83 Miscellaneous articles of base metal                       315
                                                                      96 Brooms, brushes , powder-puffs and sieves                370
                                                                      97 Toys, games and sports requisites; parts thereof ... 371
                              Section XVI                             98 Miscellaneous manufactured articles      .               373
Machinery and mechanical appliances; electrical equipment;
                             parts thereof
84 Boilers, machinery and mechanical appliances; parts                                         Section XXI
     thereof                                                  318
85 Electrical machinery and equipment; parts thereof 334                       Works of art, collectors' pieces, and antiques
                                                                      99 Works of art, collectors' pieces, and antiques           376
                             Section XVII
Vehicles, aircraft, vessels and associated transport equipment                                   ANNEX
86 Railway and tramway locomotives, rolling-stock and
     parts thereof; railway and tramway track fixtures and            Headings or subheadings of which only part is covered by
     fittings; traffic signalling equipment of all kinds (not         a GATT concession or in which different concessions
     electrically powered)                                    343    have been granted                                            379
 ---pagebreak---  ---pagebreak--- 9 . 12 . 85 Official Journal of the European Communities No L 330 / 9
                                 PART I
                     PRELIMINARY PROVISIONS
 ---pagebreak---  ---pagebreak--- 9 . 12 . 85                             Official Journal of the European Communities                            No L 330 / 11
                                                          SECTION I
                                                       GENERAL RULES
            A. Rules for the interpretation of the nomenclature of the Common Customs Tariff
               Interpretation of the nomenclature of the Common Customs Tariff shall be governed by
               the following principles :
               1 . The titles of Sections , Chapters and sub-Chapters are provided for ease of reference
                    only ; for legal purposes , classification shall be determined according to the terms of
                    the headings and any relative Section or Chapter Notes and , provided such headings
                    or Notes do not otherwise require , according to the following provisions .
               2 . ( a ) Any reference in a heading to an article shall be taken to include a reference to
                          that article incomplete or unfinished , provided that, as imported , the incomplete
                          or unfinished article has the essential character of the complete or finished article .
                          It shall also be taken to include a reference to that article complete or finished ( or
                          falling to be classified as complete or finished by virtue of this Rule), imported
                          unassembled or disassembled .
                    ( b ) Any reference in a heading to a material or substance shall be taken to include a
                          reference to mixtures or combinations of that material or substance with other
                          materials or substances . Any reference to goods of a given material or substance
                          shall be taken to include a reference to goods consisting wholly or partly of such
                          material or substance. The classification of goods consisting of more than one
                          material or substance shall be according to the principles of Rule 3 .
               3 . When for any reason , goods are , prima facie, classifiable under two or more
                    headings , classification shall be effected as follows:
                    ( a ) The heading which provides the most specific description shall be preferred to
                          headings providing a more general description .
                    ( b ) Mixtures , composite goods consisting of different materials or made up of
                          different components , and goods put up in sets , which cannot be classified by
                          reference to 3 ( a ), shall be classified as if they consisted of the material or
                          component which gives them their essential character , in so far as this criterion is
                          applicable.
                    ( c) When goods cannot be classified by reference to 3 ( a ) or 3 ( b ), they shall be
                          classified under the heading which occurs latest among those which equally merit
                          consideration .
               4 . Goods not falling within any heading of the Tariff shall be classified under the
                    heading appropriate to the goods to which they are most akin .
               5 . The above Rules shall also apply mutatis mutandis when determining the appropriate
                    subheading within a heading.
            B. General rules concerning duties
                1 . The customs duties applicable to imported goods originating in countries which are
                    Contracting Parties to the General Agreement on Tariffs and Trade or with which the
                    European Economic Community has concluded agreements containing the
                    most-favoured-nation tariff clause shall be the conventional duties shown in column 4
 ---pagebreak--- No L 330 / 12                          Official Journal of the European Communities                           9 . 12 . 85
                    of the schedule of duties . Unless the context otherwise requires , these conventional
                    duties aire applicable to goods , other than those referred to above , imported from any
                    third country .
                    The autonomous duties shown in column 3 are applicable:
                    — when they are less than the conventional duties ; or
                    — when no conventional duty exists , in which case a dash is shown in column 4 .
                2 . Paragraph 1 shall not apply where special autonomous customs duties are provided
                    for in respect of goods originating in certain countries or where preferential customs
                    duties are applicable in pursuance of agreements .
                3 . Paragraphs 1 and 2 shall not preclude the Member States from applying customs
                    duties other than those of the Common Customs Tariff where the application of such
                    other duties is justified by Community law .
                4 . The duties expressed as percentage rates in columns 3 and 4 are ad valorem duties .
                5 . The letter ( L ) appearing in column 3 opposite certain headings or subheadings
                    denotes that the goods concerned are subject to levies .
                    When the customs duty is followed by the sign ( + ) and the letter ( L ), for example
                    " 16 + ( L )", the goods are subject to both duty and levy .
                    When the customs duty is followed by the letter ( L), for example "20 ( L )", the figure
                    20 refers to a rate of duty made obsolete by the introduction of the levy system .
                6 . The letters "vc" in columns 3 and 4 denote that the goods concerned are chargeable
                    with a "variable component" determined under the regulations relating to trade in
                    certain goods processed from agricultural products .
                7 . The symbol "ads" or "adf" in column 4 in Chapters 17 , IB and 19 indicates that the
                    maximum rate of duty consists of an ad valorem duty plus an additional duty for
                    certain forms of sugar or for flour . This additional duty is fixed in accordance with
                    the rules concerning trade in certain processed agricultural products .
                8 . The symbol "ads" in column 4 in Chapter 20 indicates that the Community reserves
                    the right to charge , over and above the bound duty , an additional duty on sugar
                    corresponding to the duty payable on imported sugar and applicable to the quantity
                    of various sugars contained in this product in excess of the percentage by weight laid
                    down in Additional Notes 3 and 5 to Chapter 20 , or, in respect of products falling
                    within headings Nos 20.03 , 20.04 and 20.05 which exceed 13 % by weight .
                9 . In heading No 20.06 , column 4 , the symbol "2 ads" indicates that the applicable rate
                    of the additional duty on sugar is fixed at a standard rate of 2 % of the customs value
                    of the goods .
             C. General rules applicable both to nomenclature and to duties
                1 . Unless provided otherwise , the provisions relating to value for customs purposes shall
                    be applied to determine, in addition to the value for the assessment of ad valorem
                    customs duties , the values by reference to which the scope of certain headings or
                    subheadings is defined .
                2 . The dutiable weight , in the case of goods chargeable by weight, and the weights by
                    reference to which the scope of certain headings or subheadings is defined , shall be
                    taken to be :
                    ( a ) in the case of a reference to "gross weight", the aggregate weight of the goods and
                          of all packings thereof;
                     ( b) in the case of a reference to "net weight" or simply to "weight" without
                          qualification, the weight of the goods themselves without packing of any kind .
 ---pagebreak--- 9 . 12 . 85                              Official Journal of the European Communities                                  No L 330 / 13
                      For the purposes of paragraphs ( a ) and (b ) above , "packing" means any external or
                      internal containers , holders , wrappings or supports other than transport devices (e.g.
                      transport containers), tarpaulins, tackle or ancillary transport equipment.
                  3 . Pursuant to the first subparagraph of Article 2 ( 2) of Regulation (EEC ) No
                      2779 / 78 ( J ), as amended by Regulation (EEC) No 289 / 84 ( 2), the value in national
                      currencies of the ECU by reference to which certain specific customs duties are
                      expressed , or which is used as a criterion limiting the scope of certain subheadings,
                      shall be the following:
                                                 44,8967         Belgian francs / Luxembourg francs,
                                                  2,21310        German marks ,
                                                  2,49387        Dutch guilders ,
                                                  0,588624       pound sterling,
                                                  8,05101        Danish kroner,
                      1 ECU =                     6,75259        French francs,
                                             1495,66             Italian lira ,
                                                  0,715722       Irish pound ,
                                               108,744           Greek drachmas*
                                                135,300          Spanish pesetas,
                                                139,766          Portuguese escudos.
                                                                SECTION II
                                                         SPECIAL PROVISIONS
            A. Goods for certain categories of ships, boats and other vessels
                  1 . Customs duties are suspended in respect of goods intended for incorporation in the
                      ships, boats or other vessels listed in the following schedule, for the purposes of their
                      construction , repair, maintenance or conversion, and in respect of goods intended for
                      fitting to or equipping such ships , boats or other vessels.
                          Heading                                            Description
                          number
                           89.01       Ships, boats and other vessels not falling within headings Nos 89.02 to
                                       89.05 :
                                       A. Warships
                                       B.   Other :
                                             I. Sea-going vessels
                           89.02       Vessels specially designed for towing (tugs) or pushing other vessels:
                                       A. Tugs
                                       B.   Pusher craft :
                                              I. Sea-going
                       ex 89.03        Light- vessels , fire-floats, dredgers of all kinds, floating cranes, and other
                                       vessels, excluding floating or submersible drilling or production platforms,
                                       the navigability of which is subsidiary to their main function; floating
                                       docks :
                                       A. , Sea-going
            (>) OJ No L 333 , 30. 11 . 1978 , p . 5 .
            ( 2 ) OJ No L 33 , 4 . 2 . 1984 , p . 2 .
 ---pagebreak--- No L 330 / 14                               Official Journal of the European Communities                                  9 . 12 . 85
                   2 . Customs duties are suspended in respect of:
                        ( a) goods intended for incorporation in drilling or production platforms:
                             ( 1 ) fixed , subheading ex 84.23 A II a ), operating in the territorial waters of
                                   Member States ,
                             ( 2) floating or submersible, subheading ex 89.03 A,
                             for the purposes of their construction , repair, maintenance, conversion or
                             equipping.
                             Those goods such as motor fuel , lubricants and gas, which are necessary for the
                             operation of machines and apparatus which do not affect permanently, and are
                             not integral parts of the platforms and which are used on board for their
                             construction , repair, maintenance , conversion or equipping are regarded also as
                             being used for incorporation in drilling or production platforms;
                        (b) tubes, pipes, cables and their connecting pieces linking these drilling or
                             production platforms to the mainland .
                   3 . The suspensions shall be subject to such conditions as may be determined by the
                        competent authorities with a view to customs control of the use of such goods.
            B. Civil aircraft and goods for use in civil aircraft
                   1 . Relief from customs duty is provided for:
                       — civil aircraft,
                       — certain goods for use in civil aircraft and for incorporation therein in the course of
                            their manufacture, repair , maintenance , rebuilding, modification or conversion ,
                       — ground flying trainers and their parts.
                       These goods are covered by subheadings (') with a footnote reference in the following
                       terms :
                            "Entry under this subheading is subject to conditions to be determined by the
                            competent authorities. See also Section II , paragraph B , of the Preliminary
                            Provisions ."
                   2 . For the purposes of paragraph 1 , "civil aircraft" means aircraft other than aircraft
                       used in military or similar services in the Member States which carry a military or
                       non-civil registration .
                   3 . For the application of paragraph 1 , second indent, the expression "for use in civil
                       aircraft" in all relevant subheadings 0 ) shall include goods for use in ground flying
                       trainers for civil use .
            C. Standard rate of duty
                   1 . Customs duty shall be charged at the flat rate of 10 % ad valorem on goods:
                       — sent in small consignments to private individuals , or
                       — contained in travellers' personal luggage,
                       provided that such importations are not of a commercial nature and that the total
                       value of such goods does not exceed 115 ECU per consignment or per traveller .
                       Such flat rate assessment shall not apply to goods falling within Chapter 24 .
             f 1 ) The subheadings concerned are within the following headings:
                   39.07 , 40.09 , 40.11 , 40.14, 40.16 , 62.05 , 68,13 , 68.14, 70.08 ,  73.18 , 73.25 , 73.38 , 76.06 ,
                   81.04, 83.02 , 83.07 , 83.08 , 84.06, 84.07 , 84.08 , 84.10 , 84.11 ,  84.12, 84.15 , 84.17, 84.18 ,
                   84.21 , 84.22 , 84.53 , 84.59 , 84.63 , 84.64, 85.01 , 85.04, 85.08 ,  85.12 , 85.14 , 85.15 , 85.17 ,
                   85.20 , 85.22 , 85.23 , 88.01 , 88.02, 88.03 , 88.05 , 90.01 , 90.02 , 90.14 , 90.18 , 90.23 , 90.24 ,
                   90.27 , 90.28 , 90.29 , 91.03 , 91.08 , 94.01 and 94.03 .
 ---pagebreak--- 9 . 12 . 85                            Official Journal of the European Communities                             No L 330 / 15
                2 . An importation shall be treated as not being of a commercial nature if:
                    — it is occasional ,
                    — it consists solely of goods for personal or family use by the consignee or, in the
                          case of travellers, imported goods intended as gifts: such goods shall be of such
                          kind or quality that there is no indication that they are .being imported for any
                          commercial purpose .
                3 . The flat rate charge shall apply independently of the duty-free admission granted
                     in respect of goods contained in traveller's personal luggage , in accordance with
                     Articles 45 to 49 of Regulation (EEC) No 918 / 83 (*).
                4 . The flat rate of customs duty shall not apply to goods imported under the conditions
                     set out above if the person entitled has, before the said flat rate is applied to them ,
                     requested that they be subject to the customs duties appropriate to them . All the
                     goods making up the consignment shall then be subject to the import duties which
                     are appropriate to them , without prejudice to the duty-free admission under
                     Articles 45 to 49 of Regulation (EEC) No 918 / 83 .
                     For the purposes of the first subparagraph , import duties shall mean both customs
                     duties and charges having equivalent effect and agricultural levies and other import
                     charges provided for under the common agricultural policy or under specific
                     arrangements laid down for certain goods resulting from the processing of
                     agricultural products .
                5 . Member States may round off the amount in national currency resulting from the
                     conversion of the sum of 115 ECU .
                 6 . Member States may maintain unchanged the equivalent in national currency of the
                       sum of 115 ECU if, at the time of the annual adjustment provided for in the first
                       paragraph of Article 2 (2 ) of Regulation (EEC) No 2779 / 78 , as last amended by
                       Regulation (EEC) No 289 / 84 , the conversion of this amount, before rounding off
                       provided for in paragraph 5 , results in a change of less than 5 % in the equivalent in
                       national currency.
            D. Packings imported full
                1 . Packings , as defined in Section I , C. , 2 ., imported full and put into free circulation at
                     the same time as the goods contained therein shall be:
                     ( a) chargeable at the same rate of customs duty as the goods contained therein:
                          — where such goods are subject to an ad valorem customs duty, or
                                                                                   I
                          — where the packings are to be included in the dutiable weight of the goods
                              contained therein ;
                     (b ) admitted free of customs duties:
                          — where the goods contained therein are free of customs duty , or
                          — where the goods contained therein are dutiable otherwise than by reference to
                              weight or value , or
                          — where the weight of the packings is not to be included in the dutiable weight of
                              the goods contained therein ;
            (') OJ No L 105 , 23 . 4 . 1983 , p. 1 .
 ---pagebreak--- No L 330 / 16                        Official Journal of the European Communities                              9 . 12 . 85
                    (c) chargeable at the rates of customs duty appropriate to them , notwithstanding
                        subparagraphs ( a) and (b ) above:
                        — where they are not of a type normally used for the goods contained therein and
                           have an independent and durable use other than as packings , or
                        — where they have been used in order to evade payment of customs duties
                           applicable thereto in accordance with their tariff description .
                2. Where packings covered by the provisions of paragraphs 1 (a) and (b) contain goods
                    of several different tariff descriptions, the weight and value of the packings shall , for
                    the purpose of determining their dutiable weight or value, be apportioned between all
                    the goods contained, in proportion to the weight or value of those goods .
            Note
            A heading number placed between square brackets in column 1 of the Schedule of Customs
            Duties indicates that the heading has been deleted (for example, headings Nos [05.06],
             [29.181 and [95.01 ]}.
 ---pagebreak--- 9 . 12 . 85 Official Journal of the European Communities No L 330 / 17
                               PART II
                SCHEDULE OF CUSTOMS DUTIES
 ---pagebreak---  ---pagebreak--- 9 . 12 . 85                                            Official Journal of the European Communities                                                     No L 330 / 19
                                                                                SECTION I
                                                          LIVE ANIMALS; ANIMAL PRODUCTS
                                                                                CHAPTER 1
                                                                             LIVE ANIMALS
Notes
1 . This Chapter covers all live animals except:
      ( a ) Fish , crustaceans and molluscs , of headings Nos 03.01 and 03.03 ;
      ( b ) Microbial cultures and other products of heading No 30.02 ; and
      ( c) Animals of heading No 97.08 .
2 . Any reference in this Chapter to a particular genus or species , except where the context otherwise requires, includes
      a reference to the young of that genus or species .
Il                                                                                                                                              Rate of duty
        Heading                                                                                                                       Autonomous
        number                                                           Description                                                         %            Conventional
                                                                                                                                          or levy               %
                                                                                                                                            (L)
            1                                                                 2                                                              3                  4
         01.01           Live horses, asses, mules and hinnies:
                         A.    Horses :
Il                               I. Pure-bred breeding animals (a)                                                                         Free                Free
                                II . For slaughter ( a ) . . . .                                                                            11                   4
                               III . Other                                                                                                  23                  18
ll                       B.    Asses                                                                                                        12                  —
                         G.    Mules and hinnies                                                                                            17                  —
         01.02           Live animals of the bovine species:
                         A. Domestic species:
                                 I. Pure-bred breeding animals ( a)                                                                        Free                Free
                                II . Other                                                                                             16 + ( L)               r .)
                                                                                                                                         (b)(*)
                         B.    Other                                                                                                       Free
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
( b) Subject to certain conditions prescribed in Article 13 of Council Regulation (EEC) No 805 / 68 of 27 June 1968 , the levy which was to be applied to young male bovine
     animals intended for fattening, of a live weight of 300 kg or less may be totally or partially suspended.
(") In certain conditions a levy is applicable in addition to the customs duty.
(**) To be determined .
 ---pagebreak--- No L 330 / 20                                    Official Journal of the European Communities                                     9 . 12 . 85
                                                                                                                      Rate of duty
   Heading                                                                                                 Autonomous
    number                                                          Description                                 %             Conventional
                                                                                                             or levy                 %
                                                                                                               ( I. )
      1                                                                  2                                       3                   4
    01.03           Live swine :
                    A. Domestic species:
li                         I. Pure-bred breeding animals ( a )                                                Free                 Free
                          11 . Other :
                               a ) Sows having farrowed at least once , of a weight of not less than
                                   160 kg .                                                                  16 ( L )
                               b ) Other                                                                     16 ( I. )               —
                    B, Other                                                                                  Free                   —
    01.04           Live sheep and goats:
                    A. Pure-bred breeding animals ( a ):
                           I. Sheep                                                                           Free                 0,2
                          II . Goats                                                                            5                    —
                    B. Other :
                           I. Sheep                                                                          15 ( L )                —
                          II . Goats                                                                         5 (L)
    01.05           Live poultry, that is to say, fowls, ducks, geese, turkeys and guinea fowls:
                    A. Of a weight not exceeding 185 g:
                           I. Turkeys and geese                                                              12 ( L )                —
II                        II . Other                                                                         12 ( L )                —
                    B.   Other :
l                          I. Fowls                                                                          12 ( L )                —
\\                        11 . Ducks                                                                         12 ( L )                —
                         III . Geese                                                                         12 ( L )                —
\\                       IV . Turkeys                                                                        12 ( L )                —
                          V. Guinea fowls                                                                    12 ( L )                —
    01.06           Other live animals :
||                  A. Domestic rabbits . . . ,                                                                10                     6
||                  B. Pigeons . . . .                                                                 .       12                    10
                    C. Other                                                                                  Free                   (b)
  (a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
  (b) See Annex .
 ---pagebreak---  9 . 12 . 85                                                                                                      No L 330 / 21
                                           Official Journal of the European Communities
                                                             CHAPTER 2
                                                 MEAT AND EDIBLE MEAT OFFALS
Note
This Chapter does not cover:
( a) Products of the kinds described in headings Nos 02.01 , 02.02 , 02.03 , 02.04 and 02.06 , unfit or unsuitable for
     human consumption ;
(b) Guts, bladders or stomachs of animals (heading No 05.04) and animal blood (heading No 05.15 ); or
(c) Animal fat, other than products of heading No 02.05 (Chapter 15 ).
Additional Notes
1 . A. For the purposes of heading No 02.01 , the following expressions shall have the meanings hereunder assigned to
          them :
          (a) "Carcases of bovine animals ", for the purposes of subheading 02.01 A II: whole carcases of the slaughtered
              animals after having been bled, eviscerated and skinned, imported with or without the heads, with or
               without the feet and with or without the other offals attached. Where carcases are imported without the
               heads, the latter must have been separated from the carcase at the atloido-occipital joint. When imported
               without the feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints;
               "carcase " shall include the front part of the carcase comprising all the bones and the scrag, neck and shoulder
               having more than 10 pairs of ribs;
          (b) "Half-carcases of bovine animals ", for the purposes of subheading 02.01 A II: the product resulting from the
              symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral
               vertebra and through the centre of the sternum and of the ischio-pubic symphysis; "half-carcase" shall
               include the front part of the half-carcase comprising all the bones and the scrag, neck and shoulder having
               more than 10 ribs;
          (c) "Compensated quarters ", for the purposes of subheadings 02.01 A II a) 1 and A II b) 1 : portions composed
               of either:
                    forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the 10th rib; and
                    hindquarters comprising all the bones and the thigh and sirloin, and cut at the third rib; or
               — forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the fifth rib, with the
                    whole of the flank and breast attached; and hindquarters comprising all the bones and the thigh and
                    sirloin, and cut at the eighth cut rib.
               The forequarters and the hindquarters constituting "compensated quarters " must be imported at the same
               time and in equal numbers, and the total weight of the forequarters must be the same as that of the
               hindquarters; however, a difference between the weights of the two parts of the consignment is allowed
              provided that this does not exceed 5% of the weight of the heavier part (forequarters or hindquarters);
          (d) "Unseparated forequarters", for the purposes of subheadings .02.01 All a) 2 and A II b) 2: the front part of a
              carcase comprising all the bones and the scrag, neck and shoulder, with a minimum offour pairs of ribs and
              a maximum of 10 pairs of ribs (the first four pairs of ribs must be whole, the others may be cut) with or
               without the thin flank;
          (e) "Separated forequarters", for the purposes of subheadings 02.01 A II a) 2 and A II b) 2: the front part of a
              half-carcase comprising all the bones and the scrag, neck and shoulder, with a minimum offour ribs and a
              maximum of 10 ribs (the first four ribs must be whole, the others may be cut) with or without the thin
              flank;
          (f) "Unseparated hindquarters ", for the purposes of subheadings 02.01 All a) 3 and A II b) 3: the rear part of a
              carcase comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three pairs
              of whole or cut ribs, with or without the shank and with or without the thin flank;
 ---pagebreak--- No L 330 / 22                             Official Journal of the European Communities                                9 . 12 . 85
        (g) "Separated hindquarters", for the purposes of subheadings 02.01 A II a) 3 and A II b) 3: the rear part of a
             half-carcase comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three
            whole or cut ribs, with or without the shank and with or without the thin flank;
        (h) 11 . "Crop " and "chuck and blade" cuts, for the purposes of subheading 02.01 All b) 4 bb) 22: the dorsal
                  part of the forequarter, including the upper part of the shoulder, obtained from a forequarter with a
                  minimum offour ribs and a maximum of 10 ribs by a cut along a straight line through the point where
                  the first rib joins the first sternal segment to the point of reflection of the diaphragm on the 1 0th rib;
            22 . "Brisket" cut, for the purposes of subheading 02.01 A lib) 4 bb) 22: the lower part of the forequarter
                  comprising the brisket navel end and the brisket point end.
    B. In determining the number of whole or cut ribs referred to in paragraph A, only those attached to the backbone
       shall be taken into consideration .
2 . A. The following expressions shall have the meanings hereunder assigned to them:
        (a) "Whole carcases or half-carcases ", for the purposes of subheading 02.01 A III a) 1 : slaughtered pigs in the
            form of carcases of domestic swine which have been bled and eviscerated and from which the bristles and
            hooves have been removed. Half-carcases are derived from whole carcases by division through the centre of
            each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and the ischio-pubic
            symphysis. These whole carcases and half-carcases may be with or without head, feet, flare fat, kidneys, tail
            or diaphragm. Half-carcases may be with or without spinal cord, brain or tongue. Whole carcases and
            half-carcases of sows may be with or without udders (mammary glands);
       (b) "Legs", for the purposes ofsubheading 02.01 A III a) 2 and "hams", for the purposes ofsubheadings 02.06 B
            1 a) 3 and B I b) 1 : the posterior (caudal) part of the half-carcase including bones, with or without foot,
            shank, rind or subcutaneous fat.
             The leg (ham) is separated from the rest of the half-carcase so that it includes, at most, the last lumbar
            vertebra;
       (c) "Fore-ends", for the purposes of subheadings 02.01 A III a) 3 and 02 . 06 B I a) 4 and B 1 b) 2: the anterior
            (cranial) part of the half-carcase without the head, including bones, with or without foot, shank, rind or
            subcutaneous fat.
            The fore-end is separated from the rest of the half-carcase so that it includes, at most, the fifth dorsal
            vertebra .
            The upper (dorsal) part of the fore-end, whether or not containing the blade-bone and attached muscles
            (neck-end in fresh or collar in salted condition), is considered a cut of the loin, when it is separated from the
            lower (ventral) part of the fore-end, at most. by a cut just below the vertebral column;
        (d) "Shoulders", for the purposes of subheadings 02.01 A III a) 3 and 02.06 B I a) 4 and Bib) 2: the lower part
            of the fore-end whether or not containing the blade-bone and attached muscles, including bones, with or
            without foot, shank, rind or subcutaneous fat.
            The blade-bone and attached muscles imported separately shall remain classified in this subheading as a part
            of the shoulder;
       (e) "Loins ", for the purposes of subheadings 02.01 A III a) 4 and 02.06 B I a) S and Bib) 3 : the upper part of
            the half-carcase, extending from the first cervical vertebra to the caudal vertebrae, including bones, with or
            without the tenderloin, blade-bone, subcutaneous fat or rind.
            The loin is separated from the lower part of the half-carcase by a cut just below the vertebral column;
       (f) "Bellies ", for the purposes of subheadings 02.01 A III a) S and 02.06 B I a) 6 and B I b) 4: the lower part of
            the half-carcase situated between the leg (ham) and the shoulder, commonly known as "streaky", with or
            without bones, but with the rind and the subcutaneous fat;
       (g) "Bacon sides ", for the purposes of subheading 02.06 B I a) 1 : the pig half-carcase without the head, cheek,
            chap, feet, tail, flare fat, kidney, tenderloin, blade-bone, sternum, vertebral column, pelvic bone and
            diaphragm;
        (h) "Spencers ", for the purposes of subheading 02.06 B I a) 1 : the bacon side without the ham, whether or not
             boned;
 ---pagebreak--- 9 . 12 . 85                             Official Journal of the European Communities                          No L 330 / 23
         (i) "V4 sides ", for the purposes of subheading 02.06 B I a) 2 : the bacon side without the fore-end, whether or
             not boned;
         (k) "Middles", for the purposes of subheading 02.06 B I a) 2: the bacon side without the ham and the fore-end,
             whether or not boned.
             The subheading also includes cuts of middles containing tissue of loin and belly in natural proportion to the
             entire middles.
    B. The parts of the cuts defined under paragraph 2 (A) (b), (c), (d) and (e) fall within the same subheadings only if
         they contain muscle tissue and bones in natural proportion to the entire cuts.
         If the cuts falling under subheadings 02.06 B I a) 3 and B I a) 4 as well as 02.06 Bib) 1 and B1 b) 2 are derived
        from a bacon side from which the bones indicated under paragraph 2 (A) (g) have already been removed, the
         lines of cutting shall follow those defined under paragraph 2 (A) (b), (c) and (d) respectively; in any case, these
         cuts or parts thereof shall contain bones.
    C. For the purposes of subheadings 02.01 B II c) 1 and 02.06 B II a), "heads " shall have the meaning of heads or
         halves of heads of domestic swine, with or without the brains, cheeks or tongues.
         The head is separated from the rest of the half-carcase by a straight cut parallel to the cranium.
         The cheeks, snouts and ears as well as the meat attached to the head, particularly to the rear part (including the
         chaps), are considered parts of heads. The boneless meat of the fore-end (including the jowl) falls within
        subheadings 02.01 A III a) 6 aa) and 02.06 B I a) 7 aa) and B1 b) 5 aa), as the case may be.
    D. For the purposes of subheading 02.05 A, "subcutaneous pig fat" shall have the meaning of the fatty tissue which
         accumulates under the rind of the pig and adheres to it, irrespective of the part of the pig from which it comes;
         in any case, the weight of the fatty tissue shall exceed the weight of the rind.
         The subheading also includes subcutaneous pig fat from which the rind has been removed.
    E. For the purposes of subheading 02.06 B I b), products in which the water/protein ratio in the meat (nitrogen
         content x 6,25) is 2,8 or less shall be considered as "dried or smoked". The nitrogen content shall be
         determined according to ISO method 937-1978.
3. A. For the purposes of heading No 02.01, the following expressions shall have the meanings hereunder assigned to
          them:
         (a) "Carcases", for the purposes of subheadings 02.01 A IV a) 1 and b) 1 : whole carcases of the slaughtered
             animals after having been bled, eviscerated and skinned, imported with or without the heads, with or
             without the feet and with or without the other offals attached. Where carcases are imported without the
             heads, the latter must have been separated from the carcase at the atloido-occipital joint. When imported
             without the feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints;
         (b) "Half-carcases", for the purposes of subheadings 02.01 A IV a) 1 and b) 1 : the product resulting from the
             symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral
             vertebra and through the centre of the sternum and of the ischio-pubic symphysis;
          (c) "Short-forequarters ", for the purposes of subheadings 02.01 A IV a) 2 and b) 2: the anterior part of the
              carcase with or without the breast including all the bones and the shoulders, scrag and middle neck, cut at
              right-angles to the backbone with a minimum of five and a maximum of seven pairs of whole or cut
              ribs;
          (d) "Short forequarter", for the purposes of subheadings 02.01 A IV a) 2 and b) 2: the anterior part of the
              half-carcase with or without the breast including all the bones and the shoulder, scrag and middle neck, cut
              at right-angles to the backbone with a minimum offive and a maximum of seven whole or cut ribs;
 ---pagebreak--- No L 330 / 24                                                                                                    9 . 12 . 85
                                        Official Journal of the European Communities
         (e) "Chines and/or best ends ", for the purposes of subheadings 02.01 A IV a) 3 and b) 3: the remaining part of
             the carcase after the legs and short forequarters have been removed with or without the kidneys; the chines
             when separated from the best ends must include a minimum offive lumbar vertebrae; the best ends when
             separated from the chines must include a minimum offive pairs of whole or cut ribs;
         (f) "Chine and/or best end", for the purposes of subheadings 02.01 A IV a) 3 and b) 3: the remaining part of
             the half-carcase after the legs and short forequarters have been removed with or without the kidney, the
             chine when separated from the best end must include a minimum of five lumbar vertebrae; the best end
             when separated from the chine must include a minimum of five whole or cut ribs;
         (g) "Legs", for the purposes of subheadings 02.01 A IV a) 4 and b) 4: the rear part of the carcase comprising all
             the bones and the legs and cut at right-angles to the backbone at the sixth lumbar vertebra just under the
             ilium or at the fourth sacral vertebra through the ilium anterior to the ischio-pubic symphysis;
         (h) "Leg", for the purposes of subheadings 02.01 A IV a) 4 and b) 4: the rear part of the half-carcase
             comprising all the bones and the leg and cut at right-angles to the backbone at the sixth lumbar vertebra just
             under the ilium or at the fourth sacral vertebra through the ilium anterior to the ischio-pubic symphysis.
    B. In determining the number of whole or cut ribs referred to in paragraph A, only those attached to the backbone
        shall be taken into consideration .
4. Fort the purposes of subheading 02.02 B II f), "goose or duck paletots " shall be taken to mean geese or ducks
    plucked and completely drawn, without heads or feet, with carcase bones (breastbone, ribs, backbone and sacrum)
    removed but with the femurs, tibias and humeri.
5. In accordance with Regulation (EEC) No 3324/80, the import duty applicable to mixtures falling within this
    Chapter shall be calculated as follows:
    (a) in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that
        component applies;
    (b) in other mixtures, the rate applicable shall be that of the component which results in the highest amount of
         import duty.
6 . (a) "Seasoned meat" of poultry, swine or bovine animals, excluding the products described in paragraph (c), falls
         within subheadings 16.02 B I, 16.02 B III a) and 16.02 B III b) 1 aa) respectively. "Seasoned meat" shall be
         uncooked meat that has been seasoned either in depth or over the whole surface of the product with seasoning
         either visible to the naked eye or clearly distinguishable by taste.
    (b) Fresh, chilled or frozen meat of sheep or goats falling within subheading 02.01 A IV includes meat, the
        seasoning of, which does neither penetrate in depth nor is applied over the whole surface of the product or is
         neither visible to the naked eye nor clearly distinguishable by taste, or can be removed.
    (c) However, products falling within subheadings 02.06 B I, 02.06 CI a) and 02.06 C II a) to which seasoning has
         been added during the process of preparation continues to fall within the said subheadings provided that the
        addition of seasoning has not changed their character of product falling within heading No 02.06.
7. (a) For the purposes ofsubheadings 02.02 B II a), b), c), d) and e), "poultry cuts, boned (bone-in)", shall be taken
          to mean the cuts specified therein, including all bones.
     (b) Poultry cuts as referred to in (a) which have been partly boned shall fall within subheading 02.02 B II g).
 ---pagebreak---  9 . 12 . 85                                          Official Journal of the European Communities                                                         No L 330 / 25
\||                                                                                                                                                  Rate of duty
      Heading                                                                                                                            Autonomous
       number                                                           Description                                                            %             Conventional
                                                                                                                                            or levy                %
                                                                                                                                              (L)
           1                                                                   2                                                               3                   4
       02.01              Meat and edible offals of, the animals falling within heading No 01.01 , 01.02,
                          01.03 or 01.04 , fresh , chilled or frozen:
                          A. Meat :
                                I. Of horses , asses , mules and hinnies                        . .                                           16                    8
                               II . Of bovine animals:
                                     a ) Fresh or chilled :
                                         1 . Carcases, half-carcases or "compensated" quarters                                                20                  (*•)
                                                                                                                                          +-( L ) (*)
                                         2 . Separated or unseparated forequaters                                                             20                  (")
                                                                                                                                          + (L ) (♦)
                                         3 . Separated or unseparated hindquaters                                                             20                  (")
                                                                                                                                          + ( L) (*)
                                         4.  Other :
                                             aa ) Unboned ( bone-in )                                                                         2b                  (")
                                                                                                                                          + ( L) (*)
                                             bb ) Boned or boneless                                                                           20                  (")
                                                                                                                                          + (u n
                                    b ) Frozen :
                                         1 . Carcases, half-carcases, or "compensated" quarters                                               20                  (")
                                                                                                                                          + (u n
                                         2. Separated or unseparated forequaters                                                              20                  (•*)
                                                                                                                                        + ( L ) ( a ) (*)
                                         3 . Separated or unseparated hindquaters                                                             20                  (...)
                                                                                                                                          + ( L) (*)
                                         4.  Other :
                                             aa ) Unboned ( bone-in )                                    .                                    20                  (..)
                                                                                                                                          + (L ) n
                                             bb ) Boned or boneless:
                                                    11 . Forequarters, whole or cut into a maximum of five
                                                           pieces , each quarter being in a single block; "compen­
                                                           sated" quarters in two blocks, one of which contains the
                                                           forequarter, whole or cut into a maximum of five
                                                           pieces , and the other, the hindquarter, excluding the
                                                           tenderloin , in one piece                                                          20                  (..)
                                                                                                                                        + ( L) (a) (*)
                                                    22 . Crop , chuck and blade and brisket cuts (b)                                         20                   (..)
                                                                                                                                        + (L ) ( a ) (♦)
                                                    33 .   Other                                                                              20                  (..)
                                                                                                                                        + (L ) ( a ) (•)
(a) Subject to certain conditions provided for in Article 14 of Council Regulation (EEC) No 805 / 68 of 27 June 1968 , the levy on frozen meat intended for processing may be
     totally or partially suspended .
( b) Entry under this subheading is subject to the production of a certificate issued in accordance with the conditions laid down by the competent authorities.
(*) In certain conditions A levy is applicable in addition to the customs duty .
(**) To be determined .
 ---pagebreak--- No L 330 / 26                                          Official Journal of the European Communities                               9 . 12 . 85
                                                                                                                      Rate of duty
        Heading                                                                                            Autonomous
         number                                                           Description                           %             Conventional
                                                          <
                                                                                                             or levy                 %
                                                                                                               ( I. )
            1                                                                  2                                 3                   4
         02.01            A. III . Of swine:
        (cont'd)
                                    a ) Of domestic swine :
                                          1 . Carcases or half-carcases                                      20 ( L )                —
li                                       2.    Legs and parts thereof                                       20 ( L )                 —
                                         3.    Fore-ends or shoulders; parts thereof                        20 ( L )                 —
                                         4.    Loins and parts thereof                                      20 ( I. )                —
II                                       5.    Bellies and parts thereof .                                  20 ( L )                 —
li                                       6.    Other :
                                               aa ) Boned or boneless                                       20(L )                   —
                                               bb ) Other                                                   20 ( I. )                —
                                    b ) Other                                                                   7                     3
                               IV . Of sheep or goats:
||                                  a ) Fresh or chilled :
                                          1.   Carcases or half-carcases                                    20 ( L )                20
                                         2 . Short forequarters                                             20 ( L )                20
II                                       3.    Chines and / or best ends                                    20 ( 1 .)               20
                                         4 . Legs                                                           20 ( L )                20
                                         5.    Other :
                                               aa ) Unboned ( bone-in )                                     20 ( L )                20
                                               bb ) Boned or boneless                                       20 ( L )                20
                                    b ) Frozen :
\\                                        1 . Carcases or half-carcases                                     20 ( L )                20
                                         2 . Short forequarters                                             20 ( L )                20
||                                       3.    Chines and / or best ends                                    20 ( L ) :              20
li                                       4 . Legs                                                           20 ( L )                20
                                         5.    Other :
li                                             aa ) Unboned ( bone-in )                                     20 - ( L )               20
                                               bb ) Boned or boneless                                       20 ( L )                20
                          B. Offals :
                                I. For the manufacture of pharmaceutical products ( a )                       Free                 Free
                               II . Other :
                                    a ) Of horses , asses , mules and hinnies                                  16                    10
                                    b ) Of bovine animals :
                                         1.    Livers                                                          20                    7
                                         2.    Other                                                           20                    4
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak---   9 . 12 . 85                             Official Journal of the European Communities                                No L 330 / 27
                                                                                                                Rate of duty
       Heading                                                                                        Autonomous
        number                                           Description                                       %            Conventional
                                                                                                        or levy               %
                                                                                                          ( I-)
           1                                                  2                                             3                 4
        02.01   B.   II . c )  Of domestic swine :
       (cont'd)
                                1.  Heads and parts thereof                                             20   (L)              4
                               2.   Feet or tails                                                       20   (L)             16,3
                               3.   Kidneys                                                             20   (L)              4
                               4.   Livers                                                              20   (L)              7
                                5.  Hearts , tongues or lungs                                           20   (L)              4
                                6.  Livers , hparts , tongues and lungs with windpipe and gullet all
                                    attached                                                         , 20 (L)                 4
                               7.   Other                                                               20 ( L )              4
                           d)  Other                                                                      12                  3
        02.02   Dead poultry (that is to say, fowls, ducks, geese, turkeys and guinea fowls) and
                edible offals thereof (except liver), fresh , chilled or frozen :
                A. Whole poultry :
                        I. Fowls :
                           a ) Plucked and gutted , with heads and feet, known as "83 %
                               chickens"                                                                18 ( L )              —
                           b ) Plucked and drawn , without heads and feet but with hearts , livers
                               and gizzards , known as "70 % chickens"                                  18 ( L )
                           c) Plucked and drawn , without heads and feet and without hearts ,
                               livers and gizzards , known as "65 % chickens"                           18 ( L )
                      II . Ducks :
                           a ) Plucked , bled , gutted but not drawn , with heads and feet, known as
                               " 85 % ducks"                                                            18 ( L )              —
                           b)  Plucked and drawn , without heads and feet but with hearts , livers
                               and gizzards , known as "70 % ducks"                                     18 ( L ),
                           c)  Plucked and drawn , without heads and feet and without hearts ,
                               livers and gizzards , known as "63 % ducks"                              18 ( L )
                    III . Geese :
.
                           a)  Plucked , bled , not drawn , with heads and feet , known as "82 %
                               geese"                                                                   18 ( L )              —
                           b ) Plucked and drawn , without heads and feet , with or without hearts
                               and gizzards , known as "75 % geese"                                     18 ( L )
                    IV . Turkeys :
                           a ) Plucked and drawn , without heads and feet but with necks , hearts ,
                               livers and gizzards , known as "80 % turkeys"                            18 ( L )              —
                           b ) Plucked and drawn , without heads and feet and without necks ,
                               hearts , livers and gizzards , known as "73 % turkeys"                   18 ( L )
                    V.     Guinea fowls                                                              ! 18 ( L)                —
 ---pagebreak--- No L 330 / 28                         Official Journal of the European Communities                               9 . 12 . 85
                                                                                                     Rate of duty
   Heading                                                                                Autonomous
    number                                               Description                           %             Conventional
                                                                                            or levy                %
                                                                                              ( I. )
      1                                                        2                                3                   4
    02.02     B. Poultry cuts (excluding offals):
   (cont 'd)
                   I.  Boned or boneless :             .
                       a ) Of geese                                                         18 ( L )
                       b) Of turkeys                                                        18 ( L )
                       c) Of other poultry                                                  18 ( L )
                  II . Unboned ( bone-in ):
                       a) Halves or quarters:
                            1.   Of fowls                                                   18 - ( L )
                            2.   Of ducks                                                   18 ( L )
                            3 . Of geese                                                    18 ( L )
                            4 . Of turkeys                                                  18 ( L )
                            5 . Of guinea fowls                                             18 ( L )
                       b ) Whole wings , with or without tips                               18 ( L )
                       c)   Backs , necks, backs with necks attached, rumps and wing tips   18 ( L )
                       d)   Breasts and cuts of breasts :
                            1.   Of geese                                                   18 ( L )
                            2.   Of turkeys                  '                              18 ( L )
                            3.   Of other poultry                                           18 ( L )
                       e)   Legs and cuts of legs:
                            1 . Of geese                                                    18 ( L )
                            2 . Of turkeys:
                                 aa )   Drumsticks and cuts of drumsticks                   18 ( L )
                                 bb )   Other                                               18 ( L )
                            3 . Of other poultry                                            18 ( L )
                       f)   Goose or duck paletots                                          18 ( I. )
                       g) Other                                                             18 ( L )
              C.  Offals                                                                    18 ( L )
    02.03     Poultry liver, fresh , chilled , frozen , salted or in brine:
              A. Fatty liver of goose or duck                                               5 (L)                   3
              B.  Other                                                                     16 ( L )               10
    02.04     Other meat and edible meat, offals , fresh , chilled or frozen :
              A. Of domestic pigeons and domestic rabbits                                     13                   10
              B. Of game                                                                       7                    3
              C.  Other :
                   I. Whale and seal meat; frogs' legs                                        19                   10
                  II . Other                                                                  19                   14
 ---pagebreak--- 9 . 12 . 85                           Official Journal of the European Communities                                No L 330 / 29
             \                                                                                              Rate of duty
     Heading                                                                                       Autonomous
     number                                           Description                                       %           Conventional
                                                                                                     or levy             %
                                                                                                       (L)
         1                                                2                                             3                4
      02.05  Pig fat free of lean meat and poultry fat (not rendered or solvent-extracted), fresh,
             chilled, frozen, salted, in brine, dried or smoked:
                                                                                                   l
             A. Subcutaneous pig fat:                                                              I
                   I. Fresh , chilled , frozen , salted or in brine                                  22 (L )             _
                  11 . Dried or smoked                                                               22 ( L )            —
             B. Pig fat, other than that falling within subheading A . . . .                         22 ( L)             —
             C. Poultry fat                                                                          22 (L)              —
      02.06  Meat and edible meat offals (except poultry liver), salted, in brine, dried or
             smoked :
                                                                                                   l
             A. Horsemeat, salted, in brine or dried                                                   16                10
             B.   Meat and edible meat offals of domestic swine:                                   I
                  I.   Meat :                                                                      ll
                       a)  Salted or in brine:                                                     I
                            1 . Bacon sides or spencers                                              25  (L )            —
                           2.    3/4 sides or middles                                                25  (L )            —
                           3.    Hams and parts thereof                                              25  (L )            —
                           4.    Fore-ends or shoulders; parts thereof                               25  (L)             —
                            5.   Loins and parts thereof                                             25  (L)             —
                           6.    Bellies and parts thereof                                           25  (L)             —
                           7.    Other:                                                            I|
                                 aa) Boned or boneless                                               25 (L )             —
                                 bb) Other                                                           25 (L )             —
                       b ) Dried or smoked:                                                        II
\                           1 . Hams and parts thereof                                               25  (L)             —
                           2 . Fore-ends or shoulders; parts thereof                                 25  (L)             —
                           3 . Loins and parts thereof                                               25  (L)             —
                           4. Bellies and parts thereof                                              25  (L)             —
                            5.   Other :                                                           II
                                 aa)    Boned or boneless                                            25 (L)              —
                                 bb)    Other                .                                       25. (L)             —
                  II . Offals:                                                                     \
\                      a) Heads and parts thereof .                                                  25  (L )            —
                       b ) Feet or tails                                                             25  (L)             —   ■
                       c)   Kidneys .                                                                25  (L)             —
1                      d)  Livers                                                                    25  (L )            —
\                      e)   Hearts, tongues or lungs . ...                                           25  (L )            —
                       f)   Livers, hearts, tongues and lungs with windpipe and gullet all II
                            attached                                                                 25 (L )             —
                       g) Other                                                                      25 (L )
 ---pagebreak--- No L 330 / 30                                       Official Journal of the European Communities                       9 . 12 . 85
                                                                                                           Rate of duty
    Heading                                                                                      Autonomous
    number                                                             Description                     %           Conventional
                                                                                                   or levy               %
                                                                                                      (L)
        1                                                                    2                         3                  4
    02.06             C.    Other :
   (cont'd)
                              I. Of bovine animals :
                                  a)    Meat:
                                        1 . Unboned (bone-in )                                       24
                                                                                                  + ( L ) (*)
                                        2.    Boned or boneless                                      24
                                                                                                  + (L ) n
                                  b) Offals                                                          24                  20
                             I. Of sheep and goats :
                                  a)    Meat:
                                        1.    Unboned ( bone-in)                                   24 ( L )               —
                                        2.    Boned or boneless . . . .                 . .        24 (L)       .
                                  b ) Offals                             ...                         24
                            III . Other                                                              24                  —
  (*) In certain conditions a levy is applicable in addition to the customs duty .
 ---pagebreak---  9 . 12 . 85                                          Official Journal of the European Communities                                                        No L 330 / 31
                                                                                 CHAPTER 3
                                                           FISH , CRUSTACEANS AND MOLLUSCS
 Note
 This Chapter does not cover:
 ( a ) Marine mammals (heading No 01.06 ) or meat thereof ( heading No 02.04 or 02.06 );
 (b ) Fish ( including livers and roes thereof), crustaceans and molluscs , dead, unfit or unsuitable for human
        consumption by reason of either their species or their condition (Chapter 5 ); or
 ( c) Caviar or caviar substitutes ( heading No 16.04).
                                                                                                                                                    Rate of duty
        Heading                                                                                                                           Autonomous
         number                                                          Description                                                            %           Conventional
                                                                                                                                             or levy              %
                                                                                                                                                (L)
               1                                                               2                                                                 3                4
         03.01          Fish , fresh (live or dead ), chilled or frozen:                                                                                  \
                        A.   Freshwater fish :                                                                                         ||II
                               I. Trout and other salmonidae :                                                                         IIII
ll                                 a)    Trout                                                                                                  16                12
                                   b ) Salmon                                                                                                   16               (")
ll                                 c) Lake white fish                                                                                          Free                8
                                   d ) Other                                                                                                   Free               10
li                            II . Eels (Anguilla spp)                                                                                          10                 3
||                           III. Carp                                                                                                          10                 8
                             IV. Other . .                                                                                                     Free               (a)
                        B.   Saltwater fish :                                                                                                             I
ll                             I. Whole, headless or in pieces:                                                                                           I
II                                 a) Herring:                                                                                         \I
II                                       1 . From 15 .February to 15 June:                                                                                I
Il                                             aa ) Fresh or chilled                                                                           Free              C *)
II                                             bb ) Frozen                                                                                    Free               (")
                                         2 . From 16 June to 14 February :                                                                                I
Il                                             aa ) Fresh or chilled                                                                         20 ( b )         15 ( b ) (c )
Il                                             bb ) Frozen                                                                                   20 ( b)          15 ( b ) (c )
II                                 b) Sprats:                                                                                          I
ll                                       1 . From 15 February to 15 June                                                                      Free               Free
                                         2 . From 16 June to 14 February . .                                                                    20               13,1
( a)   See Annex .
( b) Subject to compliance with the reference price . A countervailing tax is provided for in the case of non-compliance with the reference price.
(c) Duty exemption within the limits of an annual tariff quota of 34 000 tonnes to be granted^ by the competent authorities and subject to compliance with the reference
       price .
(**) To be determined .
 ---pagebreak---   No L 330 / 32                                       Official Journal of the European Communities                                                               9 . 12 . 85
                                                                                                                                                    Rate of duty
      Heading                                                                                                                             Autonomous
       number                                                           Description                                                             %           Conventional
                                                                                                                                            or levy               %
                                                                                                                                               ( L)
           1                                                                  2                                                                  3                 4
       03.01            B.     I. c) Tuna (Thunnus spp and Euthynnus spp):
      (cont'd)                                                                                                                                            I
                                        1 . For the industrial manufacture of products falling within heading IIII
                                             No 16.04 ( a ):                                                                          IlI
                                             aa) Whole :
                                                    11 . Yellowfin tuna ( Thunnus albacares ):
li                                                         aaa) Weighing not more than 10 kg each                                         25 (b ) (c )       22(c)C *)
Il                                                         bbb ) Other . . .                                                              25 ( b ) (c)       22 (c )(**)
\\                                                  22 . Albacore (Thunnus alalunga)                                                      25 ( b ) ( c)      22 ( c) (»•)
                                                    33 .  Other                                                                           25 (b ) (c )      22,5 (c) C
                                             bb) Gilled and gutted:                                                                   \\
                                                    11 . Yellowfin tuna (Thunnus albacares):                                                              l
li                                                         aaa) Weighing not more than 10 kg each                                         25 ( b) ( c)      22,2 ( c) (»*
                                                           bbb ) Other                                                                    25 ( b ) (c)       22 (c ) (")
                                                    22 . Albacore (Thunnus alalunga)                                                      25 ( b ) (c)       22 (c)(")
                                                    33 . Other                                                                            25 ( b ) ( c)      22 ( c)( ••)
                                             cc) Other ( for example, "heads off'):                                                   \l
                                                    11 . Yellowfin tuna (Thunnus albacares ):                                         Il\
                                                          aaa) Weighing not more than 10 kg each                                          25 ( b) (c)        22 ( c)(")
                                                          bbb ) Other                                                        — .          25 ( b) (c)        22 (c ) (**)
                                                   22 . Albacore ( Thunnus alalunga )                                                     25 (b ) (c)        22 (c) (**)
                                                    33 .  Other                                                                           25 ( b) (c)        22 (c)(")
                                        2 . Other                                                                                           25 ( c)          22 (c) (♦*)
                                  d ) Sardines ( Sardina pilchardus ):
                                        1.   Fresh or chilled                                                                                  25                  23
                                        2.   Frozen                                                                                            25                  23
                                  e) Sharks
                                        1 . Dogfish (Squalus acanthias and Scyliorhinus spp):                                                             \
                                             aa ) Fresh or chilled                                                                             15                8(d)
                                             bb) Frozen                                                                                        15                8(d)
                                        2.   Other                                                                                             15                 8,1
(a)  Entry under this subheading is subject to conditions to be determined by the competent authorities.
( b) Total suspension for an indefinite period .
( c) Subject to compliance with the reference price. A countervailing tax is provided for in the case of non-compliance with the reference price.
(d ) Duty rate reduced to 6 % in respect of piked dogfish ( Squalus acanthias) within the limits of an annual tariff quota of 5 000 tonnes to be granted by the competent
     authorities .
(*') Duty exemption in respect of tunny intended for the canning industry , within the limits of an annual tariff quota to be determined.
 ---pagebreak--- 9 . 12 . 85                                  Official Journal of the European Communities                            No L 330 / 33
                                                                                                               Rate of duty
      Heading                                                                                          Autonomous
       number                                               Description                                     %          Conventional
                                                                                                         or levy             %
                                                                                                           (L)
          1                                                     2                                           3                 4
       03.01            B. I. f)   Redfish ( Sebastes marinus)
      (cont'd)                     1.   Fresh or chilled                                                   15                 8
                                   2.   Frozen                                                             15                 8
                              g)   Atlantic halibut and lesser or Greenland halibut:
                                   1 . Atlantic halibut (Hippoglossus hippoglossus):
                                        aa ) Fresh or chilled           .                                  15                 8
                                        bb) Frozen                                                         15                 8
                                   2 . Lesser or Greenland halibut (Reinhardtius hippoglossoides):
                                        aa ) Fresh or chilled                                              15                 8
                                        bb ) Frozen .                                                      15                8,2
                              h ) Cod (Gadus morhua ):
                                   1.   Fresh or chilled                                                   15               (**)
                                   2.   Frozen                                                             15               (**)
                              ij ) Saithe (Pollachius virens):
                                   1.   Fresh or chilled                                                   15               (**)
                                   2.   Frozen                                                             15               (.♦)
                              k) Haddock (Melanogrammus aeglefinus):
                                   1.   Fresh or chilled                                                   15                15
                                   2.   Frozen                                                             15                15
                              1)   Whiting (Merlangus merlangus):
                                   1.   Fresh or chilled                                                   15                15
                                   2.   Frozen                                                             15                15
                              m) Ling (Molva spp):
                                   1.   Fresh or chilled                                           ...     15                15
                                   2.   Frozen                                                     ...     15                15
                              n ) Alaska pollack (Theragra chalcogramma) and pollack (Pollachius
                                   pollachius ):
                                   1.   Fresh or chilled                                                   15                15
                                   2.   Frozen . *.                                                        15                15
                              o) Mackerel (Scomber scombrus, Scomber japonicus and Orcynopsis
                                   unicolor):
                                   1 . From 15 February to 15 June:
                                        aa )  Fresh or chilled                                            Free              Free
                                        bb )  Frozen .                    .                               Free              Free
                                   2.   From 16 June to 14 February :
                                        aa ) Fresh or chilled                                              20                20
                                        bb) Frozen                                                         20                20
                              p ) Anchovies (Engraulis spp ):
                                   1.   Fresh or chilled                                                   15                15
                                   2.   Frozen                                                             15                15
(**) To be determined .
 ---pagebreak--- No L 330 / 34                                Official Journal of the European Communities                                9 . 12 . 85
                                                                                                            Rate of duty
     Heading                                                                                        Autonomous
      number                                                Description                                  %          Conventional
                                                                                                      or levy              %
                                                                                                        (L)
         1                                                       2                                       3                 4
      03.01            B.  I. q) Plaice (Pleuronectes platessa):
     (cont'd)                         1.  Fresh or chilled   .                                          15                 15
                                      2.  Frozen                                                        15                 15
      •
                               r)   Flounder (Platichthys flesus):
\\                                    1.  Fresh or chilled                                              15                 15
                                      2.  Frozen                                                        15                 15
                               s)   Sea bream of the species Dentex dentex and Pagellus spp:
Il                                    1.  Fresh or chilled                                              15                 15
                                      2.  Frozen                                                        15                 15
                               t)   Hake (Merluccius spp):                                          Il
II                                    1.  Fresh or chilled                                              15                (♦.,
                                      2.  Frozen . . .                                                  15                (*•)
                               u) Megrim (Lepidorhombus spp):
Il                                    1.  Fresh or chilled                                              15                 15
I                                     2.  Frozen                                                        15                 15
li                             v)   Ray's bream (Brama spp):
Il                                    1.  Fresh or chilled                                              15                 15
                                      2.  Frozen                                                        15                 15
                               w) Monkfish ( Lophius spp):                                          l
                                      1.  Fresh or chilled                                              15                 15
||                                    2.  Frozen                                                        15                 15
                               x) Blue whiting (Micromesistius poutassou or Gadus poutassou ) ....      15                (**)
                               y ) Other                                                                15                [**)
                          II . Fillets :
                               a)   Fresh or chilled                                                    18                 18
                               b ) Frozen :                                                         I
Il                                    1.  Of cod (Gadus morhua , Boreogadus saida , Gadus ogac) ...     18                ('*)
                                      2.  Of saithe ( Pollachius virens)                                18                 15
                                      3.  Of haddock ( Melanogrammus aeglefinus )                     ' 18                 15
                                      4.  Of redfish ( Sebastes marinus)                                18                 12
                                      5.  Of whiting (Merlangus merlangus)                              18                 15
                                      6.  Of ling (Molva spp)                                           18                 15
                                      7.  Of tuna ( Thunnus spp and Euthynnus spp )                     18                 18
II                                    8.  Of mackerel (Scomber scombrus, Scomber japonicus and
Il                                        Orcynopsis unicolor)                                          18                 15
\\                                    9.  Of hake (Merluccius spp)          ...                         18               (...)
Il                                  10.   Of sharks (Squalus spp)                                       18                 15
                                    11 .  Of plaice (Pleuronectes platessa)                             18                 15
                                    12 .  Of flounder (Platichthys flesus )                             18                 15
li                                  13 .  Of herring                                                    18                 15
li                                  14.   Of megrim (Lepidorhombus spp )                                18                 15
                                    15 .  Of Ray's bream (Brama spp)                                    18                 15
                                    16 .  Of Monkfish (Lophius spp)                                     18 ,               15
                                    17 .  Other                                                         18                 15
                       C. Livers and roes                                                               14               11,1
**) To be determined .
 ---pagebreak---  9 . 12 . 85                                          Official Journal of the European Communities                             No L 330 / 35
||||                                                                                                                     Rate of duty
       Heading                                                                                                   Autonomous
        number                                                     Description                                        %          Conventional
                                                                                                                   or levy              %
                                                                                                                     (L)
           1                                                           2                                              3                  4
        03.02           Fish , dried , salted or in brine; smoked fish , whether or not cooked before or
                        during the smoking process:
                        A. Dried , salted or in brine :
                               I. Whole , headless or in pieces :
||                                     a ) Herring                                                                   12                 12
                                       b) Cod ( Gadus morhua , Borieogadus saida , Gadus ogac)                       13               (**)
                                       c) Anchovies ( Engraulis spp)                                                 15                 10
                                       d) Atlantic halibut ( Hippoglossus hippoglossus)                              15                 —
                                       e) Salmon , salted or in brine                                                15                 11
                                       f)   Other                                                                    15                 12
I                             II .     Fillets :                                                                 I
                                       a ) Of cod ( Gadus morhua , Boreogadus saida , Gadus ogac)                    20               (*•)
                                       b ) Of salmon , salted or in brine                                            18                 15
                                       c) Of lesser or Greenland halibut ( Reinhardtius hippoglossoides), salted
                                            or in brine                                                              18                 15
                                       d ) Other                                                                     18                 16
||                      B. Smoked , whether or not cooked before or during the smoking process:
                                   I. Herring                                                                        16               10,2
                                  II . Salmon                                                                        16                 13
                               III . Lesser or Greenland halibut ( Reinhardtius hippoglossoides )                    16                 15
||                             IV . Atlantic halibut ( Hippoglossus hippoglossus)                                    16                 16
                                 V. Mackerel ( Scomber scombrus, Scomber japonicus and Orcynopsis
                                       unicolor)                                                                     16                 14
Il                             VI . Trout                                                                            16                 14
                              VII . Eels (Anguilla spp)                                                              16                 14
ll                          VIII . Other                                                                             16                 14
I                       C. Livers and roes                                                                           15               11,2
                        D. Fish meal                                                                                 15                 13
        03.03           Crustaceans and molluscs , whether in shell or not, fresh (live or dead), chilied ,
                        frozen , salted, in brine or dried; crustaceans, in shell, simply boiled in water:
                        A. Crustaceans :
                                   I. Crawfish                                                                       25                 (a)
||                                II . Lobsters ( Homarus spp ):                                                 I
                                       a ) Live                                                                      25                (*•)
Il                                     b ) Other :
                                            1.   Whole                                                               25                (•*)-
                                            2.   Other :                                                         \l
                                                 aa ) Frozen                             . . . .                     25               16,2
                                                 bb ) Other                                                          25                 20
( a ) See Annex .
(**) To be determined .
 ---pagebreak--- No L 330 / 36                                 Official Journal of the European Communities                                    9 . 12 . 85
                                                                                                                  Rate of duty
    Heading                                                                                               Autonomous
     number                                                  Description                                      %           Conventional
                                                                                                            or levy             %
                                                                                                              (L)
        1                                                        2                                             3                 4
     03.03           A.   III . Crabs and freshwater crayfish :
    (cont'd)
                                a) Crabs of the species Paralithodes camchaticus, Chionoecetes spp and                  Il
                                    Callinectes sapidus                                                       18                8,1
\                               b) Edible crabs (Cancer pagurus)                                              18                 15
                                c) Other                                                                      18                 15
                          IV. Shrimps and prawns:                                                         ||||
                                a) Prawns and shrimps of the Pandalidae family                                18               (.♦,
                                b) Shrimps of the genus Crangon:                                          Il!!
II                                  1 . Fresh, chilled or simply boiled in water                              18                 19
li                                  2 . Other                                                                 18                 18
Il                              c) Other                                                                      18                 18
                           V. Other:                                                                      \
                                a) Norway lobsters (Nephrops norvegicus):                                 \
                                    1.   Frozen                                                               14                 12
II                                  2.   Other                                                                14                 12
                                b) Other                                                                      14                 12
                     B. Molluscs :                                                                                      \
                            I. Oysters:                                                                                 I
                                a) European flat oysters weighing not more than 40 g each                    Free              5,2
                                b) Other                                                                      18                 18
                           II . Mussels                                                                       10                 10
                          III . Snails , other than sea snails                                                 6               Free
il                        IV . Other:                                                                                   \
                                a ) Frozen :                                                                            I
                                    1 . Squid:                                                            I
                                         aa) Loglio spp                                                        8                6,6
                                         bb) Todarodes sagittatus                                              8                7,3
                                         cc) Illex spp                                                         8               11,9
II                                       dd) Other                                                             8               11,5
                                    2 . Cuttle-fish of the species Sepia officinalis , Rossia macrosoma , I
                                         Sepiola rondeleti                                                     8               8,4
                                    3 . Octopus                                                                8                 8
Il                                  4 . Coquilles St Jacques ( Pecten maximus) .                               8                  8
                                    5 . Striped venus and other species of the family Veneridae                8                 8
                                    6.   Other                           .                                     8                 8
                                b ) Other                                                                 \\
II                                  1 . Squid :
                                         aa) Loglio spp . . .                                                  8                 6
II                                       bb) Todarodes sagittatus                                              8                  8
                                         cc) Illex spp                                                         8                 8
Il                                       dd) Other                                                             8               11,5
                                    2.   Other                                                                 8                 8
  (**) To be determined .
 ---pagebreak--- 9 . 12 . 85                              Official Journal of the European Communities                                No L 330/ 37
                                                              CHAPTER 4
DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE
                                                     SPECIFIED OR INCLUDED
Notes
1 . The expression "milk" means full cream or skimmed milk, buttermilk, whey, curdled milk , kephir, yoghourt and
    other fermented or acidified milk .
2 . Milk and cream put up in hermetically sealed cans are regarded as preserved within the meaning of heading No
    04.02 . However, milk and cream are not regarded as so preserved merely by reason of being pasteurised , sterilised
    or peptonised, if they are not put up in hermetically sealed cans .
Additional Notes
1 . The term "cans ", as used in Note 2 to this Chapter, shall be taken to apply only to such containers of a net capacity
    not exceeding 5 kg.
2 . The expression "special milk for infants ", as used in subheading 04.02 B I a), shall be taken to mean products free
    from pathogenic and toxigenic germs and containing per gram less than 1 0 000 revivifiable aerobic bacteria and
    less than two coliform bacteria.
3 . For the purpose of calculating the fat content of products falling within subheadings 04.02 Bib) and B 11 b), the
    weight of any added sugar shall be disregarded.
4. Levy applicable to certain mixtures falling within this Chapter:
    The levy applicable to mixtures falling within this Chapter and composed of products classified under subheading
    04.01 B, 17.02 A or 21.07 F Lor heading No 04.02, 04.03 or 04.04 shall be that applicable to the ingredient which
    involves the higher or highest levy and which also forms at least 10% by weight of the mixture concerned. Where
    this method of assessing the levy cannot be applied, the levy to be applied to such mixtures shall be that determined
    by the tariff classification of the mixtures.
||                                                                                                             Rate of duty
     Heading                                                                                          Autonomous
      number                                           Description                                         %           Conventional
                                                                                                        or levy             %
                                                                                                          (L)
         1                                                  2                                              3                4
      04.01       Milk and cream, fresh, not concentrated or sweetened:
                  A. Of a fat content, by weight, not exceeding 6% :
                        I. Yoghourt, kephir, curdled milk, whey, buttermilk and other fermented
                            or acidified milk :
                            a) In immediate packings of a net capacity of two litres or less ....       16 (L)
                            b)  Other                                                                   16 (L )             —
                       II . Other :
                            a) In immediate packings of a net capacity of two litres or less and of a
                                fat content, by weight:                                                              \
II                              1 . Not exceeding 4%                                                    16 (L )             —
Il                              2 . Exceeding 4%                                                        16 ( L )            —
                            b ) Other , of a fat content, by weight :
                                1 . Not exceeding 4%                                                    16 ( L )            —
                                2 . Exceeding 4%                                                        16 (L )             —
 ---pagebreak--- No L 330 / 38                                      Official Journal of the European Communities                                      9 . 12 . 85
                                                                                                                         Rate of duty
     Heading                                                                                                    Autonomous
      number                                                          Description                                    %           Conventional
                                                                                                                  or levy              %
                                                                                                                    (L)
         1                                                                 2                                         3                  4
      04.01            B. Other, of a fat content, by weight:
     (cont'd)
                             I. Exceeding 6 % but not exceeding 21 %                                              16 (L )               —
                            II. Exceeding 21 % but not exceeding 45 %                                             16 ( L )              —
                           III. Exceeding 45 %                                                                ,   16 (L)               —
      04.02            Milk and cream, preserved, concentrated or sweetened:
                       A. Not containing added sugar:                                                                          \
\\                           I. Whey                                                                              18 (L )              —
||                          II. Milk and cream , in powder or granules:
                                 a) In immediate packings of a net capacity of 2,5 kg or less and of a fat                     \
                                      content, by weight:                                                     \
                                      1 . Not exceeding ,1,5 %                                                    18  (L)              —
                                      2. Exceeding 1 ,5 % but not exceeding 27 %                                  18  ( L)              —
                                      3 . Exceeding 27 % but not exceeding 29 %                                   18  (L)               —
                                      4 . Exceeding 29%                                                           18  (L)              —
                                                                                                                            *
                                 b ) Other , of a fat content, by weight:
l.\                                   1 . Not exceeding 1,5 %                                                     18  (L )              —
                                      2 . Exceeding 1,5 % but not exceeding 27 %                                  18  (L )             —
II                                    3 . Exceeding 27 % but not exceeding 29 %                                   18  (L)              —
                                      4. Exceeding 29 %                                                           18  (L )             —
||                         III. Milk and cream, other than in powder or granules:
\\                               a) In immediate packings of a net capacity of 2,5 kg or less and of a fat
                                      content, by weight, not exceeding 11 % :                                Il
li                                    1 . Of a fat content, by weight, not exceeding 8,9 %                        18 ( L)              —
                                      2.    Other                                                                 18 ( L )              —
\\                               b) Other, of a fat content by weight:
                                      1 . Not exceeding 45 %                                                      18 ( L)              —
                                      2 . Exceeding 45 %                                                          18 ( L )             —
||                     B. Containing added sugar:
                             I. Milk and cream, in powder or granules:
                                 a) Special milk for infants, in hermetically sealed containers of a net I
                                      capacity of 500 g or less and of a fat content, by weight, exceeding \
\\                                    10 % but not exceeding 27 % ( a)                                            23 (L )               —
                                 b) Other:                                                                    I
                                      1 . In immediate packings of a net capacity of 2,5 kg or less and of a
Il                                         fat content, by weight:                                            \
                                            aa ) Not exceeding 1,5 %                                              23 ( L )              —
                                            bb) Exceeding 1,5 % but not exceeding 27 %                      .     23 ( L )              —
                                            cc) Exceeding 27 %                                      —             23 (L )               —
II                                    2 . Other, of a fat content , by weight:                                \I
II                                          aa) Not exceeding 1,5 %                                               23 ( L )              —
Il                                          bb) Exceeding 1,5 % but not exceeding 27 %                            23 ( L )              —
                                            cc) Exceeding 27 %                                           ».       23 ( L )              —
(a) Entry under this subheading-is subject to conditions to be determined by the competent authorities .
 ---pagebreak---  9 . 12 . 85                                          Official Journal of the European Communities                              No L 330 / 39
li                                                                                                                        Rate of duty
       Heading                                                                                                   Autonomous
        number                                                          Description                                   o/
                                                                                                                       /0         Conventional
                                                                                                                   or levy              %
                                                                                                                     ( L)
           1                                                                  2                                        3                 4
        04.02            B. II . Milk and cream , other than in powder or granules:
       (cont'd)
                                     a) In immediate packings of a net capacity of 2,5 kg or less and of a fat ||
                                          content, by weight, not exceeding 9,5 %                                  23 ( L)              —
                                     b) Other, of a fat content by weight:                                     Il
li                                         1 . Not exceeding 45 %                                                  23 (L\               —
                                          2. Exceeding 45 %                                                        23 (L )
        04.03            Butter:
                         A. Of a fat content, by weight, not exceeding 85 % .                                .     24 (L )
                                                                                                                                I       —
                         B.   Other                                                                                24 (L)
        04.04            Cheese and curd :
                         A. Emmentaler, Gruyère, Sbrinz, Bergkase, Appenzell , Vacherin fribourgeois
                              and T6te de moine, not grated or powdered                                            23 ( L)              (a)
                         B. Glarus herb cheese (known as Schabziger), made from skimmed milk and
                              mixed with finely-ground herbs (b)                                                 23 ( L ) (c )          12
                         C. Blue-veined cheese, not grated or powdered                                             23 ( L )             —
II                       D. Processed cheese, not grated or powdered , of a fat content, by weight:            II
\\                             I. Not exceeding 36 % and of a fat content, by weight, in the dry                                I
II                                   matter :
                                                                                                               II
                                     a ) Not exceeding 48 %                                                        23 ( L)              —
||                                  b) Exceeding 48 % . . .                                                        23 (L )              —
                              II . Exceeding 36 %                                                                  23 (L )
              -
                         E.   Other :
                               I. Not grated or powdered, of a fat content, by weight, not exceeding 40 %
Il                                  and a water content, calculated by weight of the non-fatty matter:                          I
li                                  a)    Not exceeding 47 %                                                      23 ( L )              —
                                    b) Exceeding 47 % but not exceeding 72 % :                                                  I
                                          1.    Cheddar                                                           23 ( L )             (**)
                                          2.    Other                                                          :  23 (L)               (")
( a ) See Annex .
( b ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
(c) The levy cannot exceed 6 % of the customs value.
(**) To be determined .
 ---pagebreak--- No L 330 / 40                                       Official Journal of the European Communities                                                                9 . 12 . 85
                                                                                                                                                    Rate of duty
     Heading                                                                                                                              Autonomous
     number                                                            Description                                                             O/
                                                                                                                                                /0          Conventional
                                                                                                                                             or levy              %
         1                                                                  2                                                                   3                  4
       04.04           E.     I. c) Exceeding 72 % :
    (cont'd)
                                       1 . In immediate packings of a net capacity not exceeding 500 g                                       23 ( L )
                                       2 . Other:                                                                                            23 ( L )
                             II . Other
                                  a) Grated or powdered                                                                                      23 ( L )
                                  b ) Other                                . .                                                               23 ( L )
       04.05           Birds' eggs and egg yolks, fresh, dried or otherwise preserved, sweetened or
                       not :
                       A. Eggs in shell, fresh or preserved:
                              I. Poultry eggs:
                                  a) Eggs for hatching ( a):
                                       1 . Of turkeys or geese                                                                               12 ( L )
                                       2 . Other                                                                                             12 ( L )
                                  b ) Other                                                                                                  12 ( L )
                            II . Other eggs                                                                                                    12
                       B. Eggs , not in shell ; egg yolks:
                              I. Suitable for human consumption:
                                  a ) Eggs , not in shell :
                                       1 . Dried                                                                                             22 ( L )
                                       2.   Other                                                                                            22 ( L )
                                  b) Egg yolks:
                                       1 . Liquid                                                                                            22 ( L )
                                       2.   Frozen                                                                                           22 ( L )
                                       3.   Dried                                                                                            22 ( L )
                            II . Other ( b )                                                                                                  Free               Free
      04.06            Natural honey                                                                                                           30                 27
      04.07            Edible products of animal origin, not elsewhere specified or included                                                   12
  ( a ) Only poultry eggs which fulfil the conditions stipulated by the competent authorities are eligible for entry under this subheading .
  (b ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
                          /
 ---pagebreak--- 9 . 12 . 85                               Official Journal of the European Communities                               No L 330 / 41
                                                                CHAPTER 5
                       PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
Notes
1 . This Chapter does not cover:
    (a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal
         blood , liquid or dried );
    (b) Hides or skins (including furskins) other than goods falling within heading No 05.05 or 05.07 and parings and
         similar waste of raw hides or skins falling within heading No 05.15 ( Chapter 41 or 43 );
    ( c) Animal textile materials, other than horsehair and horsehair waste ( Section XI); or
    (d ) Prepared knots or tufts for broom or brush making ( heading No 96.01 ).
2 . For the purposes of heading No 05.01 , the sorting of hair by length (provided the root ends and tip ends
    respectively are not arranged together) shall be deemed not to constitute working.
3 . Throughout the Tariff elephant, mammoth , mastodon , walrus, narwhal and wild boar tusks, rhinoceros horns and
    the teeth of all animals are regarded as ivory .
4 . Throughout the Tariff the expression "horsehair" means hair of the manes and tails of equine or bovine
    animals .
                                                                                                               Rate of duty
      Heading                                                                                          Autonomous
      number                                              Description                                       %          Conventional
                                                                                                         or levy             O/
                                                                                                                              /O
                                                                                                           (L)
         1                                                     2                                            3                 4
       05.01        Human hair, unworked , whether or not washed or scoured: waste of human
                    hair                                                                                  Free              Free
       05.02        Pigs', hogs' and boars' bristles or hair; badger hair and other brush-making hair;
                    waste of such bristles and hair                                                       Free              Free
       05.03        Horsehair and horsehair waste, whether or not put up on a layer or between two
                    layers of other material:
                    A. Neither curled nor put up on a layer or between two layers of other
                         material                                                                         Free              0,1
                    B,   Other                                                                              3                  1
       05.04        Guts, bladders and stomachs of animals (other than fish), whole and pieces
                    thereof                                                                               Free              0,5
       05.05        Fish waste                                                -                           Free              Free
      [05.06]
 ---pagebreak--- No L 330 / 42                                  Official Journal of the European Communities                                9 . 12 . 85
                                                                                                               Rate of duty
    Heading                                                                                            Autonomous
     number                                                 Description                                     %          Conventional
                                                                                                         or levy              %
                                                                                                           (L)
         1                                                      2                                           3                 4
      05.07        Skins and other parts of birds, with their feathers or down, feathers and parts of
                   feathers (whether or not with trimmed edges) and down, not further worked than
                   cleaned, disinfected or treated for preservation; powder and waste of feathers or
                   parts of feathers:
                   A. Bed feathers; down :
ll                       I.  Raw    . . .                                                                 Free              Free
li                      II . Other ..                                                                       4                3,8
                   B.   Other                                    :                                          3                2,4
      05.08        Bones and horn-cores, unworked, defatted, simply prepared (but not cut to
                   shape), treated with acid or degelatinised; powder and waste of these products         Free              Free
      05.09        Ivory, tortoise-shell, horns, antlers, hooves, nails, claws and beaks, unworked or
                   simply prepared but not cut to shape, and waste and powder of these products;
                   whalebone and the like, unworked or simply prepared but not cut to shape, and
                   hair and waste of these products                                                       Free               (a)
    [05.10]
    [05.11 ]
      05.12        Coral and similar substances, unworked or simply prepared but not otherwise
                   worked; shells, unworked or simply prepared but not cut to shape; powder and
                   waste of shells                                                                        Free               0,1
      05.13        Natural sponges:
llA.                                  Raw . .......         ......... ..... ......    ..........          Free                —
                   B.   Other                                                                               8                 —
      05.14        Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried;
                   animal products, fresh, chilled or frozen, or otherwise provisionally preserved, of
                   a kind used in the preparation of pharmaceutical products                              Free              Free
      05.15        Animal products not elsewhere specified or included; dead animals of Chapter 1
                   or Chapter 3, unfit for human consumption:
\\                 A. Fish , crustaceans and molluscs                             —                       Free                (a)
                   B.   Other                                                                             Free              Free
  ( a ) See Annex.
 ---pagebreak--- 9 . 12 . 85                                Official Journal of the European Communities                           No L 330 / 43
                                                                 SECTION II
                                                        VEGETABLE PRODUCTS
                                                                  CHAPTER 6
 LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE ; CUT FLOWERS AND ORNAMENTAL FOLIAGE
Notes
1 . This Chapter covers only live trees and goods ( including seedling vegetables) of -a kind commonly supplied by
    nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes , onions ,
    shallots , garlic and other products of Chapter 7 .
2 . Any reference in heading No 06.03 or 06.04 to goods of any kind shall be construed as including a reference to
    bouquets , floral baskets, wreaths and similar articles made wholly or partly of goods of that kind , account not
    being taken of accessories of other materials .
ll                                                                                                          Rate of duty
     Heading                                                                                        Autonomous
     number                                                Description                                   %          Conventional
                                                                                                      or levy            %
                                                                                                        (D
         1                                                      2                                        3                4
      06.01        Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth
                   or in flower :
||                 A.   Dormant                                                                         10                 8
                   B. In growth or in flower :                                                                    I
\                        I , Orchids , hyacinths , narcissi and tulips                                  18                15
                        II . Other                                                                      15                10
      06.02        Other live plants, including trees , shrubs, bushes, roots, cuttings and slips:
                   A. Unrooted cuttings and slips :
                         I.  Of vines                                                                  Free               —
                       II .  Other                                                                      12                8
ll                 B.   Vine slips , grafted or rooted                                                   3                —
                   C. Pineapple plants                                                                 Free              0,2
                   D.  Other                                                                            15                13
     06.03         Cut flowers and flower buds of a kind suitable for bouquets or for ornamental
                   purposes , fresh , dried , dyed , bleached , impregnated or otherwise prepared :
                   A.   Fresh :
                         I. From 1 June to 31 October                                                   24                24
\                       II . From 1 November to 31 May                                                  20                17
                   B.   Other                                                                           20                —
 ---pagebreak--- No L 330 / 44                        Official journal of the European Communities                                  9 . 12 . 85
li                                                                                                     Rate of duty
   Heading                                                                                     Autonomous
   number                                          Description                                      %          Conventional
                                                                                                 or levy             %
                                                                                                   (L)
      1                                                2                                            3                 4
    06.04     Foliage, branches and other parts (other than flowers or buds) of trees, shrubs,
              bushes and other plants, and mosses, lichens and grasses, being goods of a kind
              suitable for bouquets or ornamental purposes, fresh, dried, dyed, bleached,
              impregnated or otherwise prepared :
              A.   Reindeer moss                                                                   10               Free
              B.   Other :
                     I. Fresh                                                                      12                 10
                    II . Not further prepared than dried                                           10                 4
                   III . Other .                                                                   17                 —
 ---pagebreak--- 9 . 12 . 85                                            Official Journal of the European Communities                        No L 330 / 45
                                                                                CHAPTER 7.
                                             EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
Note
In headings Nos 07.01 , 07.02 and 07.03 , the word "vegetables" is to be taken to include edible mushrooms, truffles,
olives, capers, tomatoes, potatoes, salad beetroot, cucumbers, gherkins , marrows, pumpkins, aubergines , sweet
peppers , fennel , parsley , chervil , tarragon , cress, sweet marjoram (Majorana hortensis or Origanum majorana ),
horseradish and garlic .
Heading No 07.04 covers all dried, dehydrated or evaporated vegetables of the kinds falling within headings
Nos 07.01 to 07.03 , other than :
( a) Dried leguminous vegetables , shelled (heading No 07.05 );
( b ) Ground sweet peppers ( heading No 09.04 );
(c) Flours of the dried leguminous vegetables of heading No 07.05 (heading No 11.04 );
( d ) Flour , meal and flakes of potato ( heading No 11.05 ).
Additional Note
 The expression "cultivated mushrooms ", as used in subheading 07.01 Q 1, shall be taken to apply only to the following
cultivated mushrooms of the Psalliota (Agaricus) species: hortensis, alba or dispora and subedulis. Other species,
including those cultivated artificially (for example, Rhodopaxillus nudus and Polypurus tuberaster), fall within
subheading 07.01 Q IV.
                                                                                                                     Rate of duty
        Heading                                                                                            Autonomous
        number                                                           Description                              %          Conventional
                                                                                                               or levy            %
                                                                                                                 (L)
            1                                                                 2                                   3               4
         07.01            Vegetables, fresh or chilled:
                          A.   Potatoes :
                                 I. Seed potatoes ( a ) . . .                                                    10               7
||                              II . New potatoes :
                                     a)    From 1 January to 15 May                                              15               —
Il                                   b ) From 16 May to 30 June                                                  21               —
II                             III . Other :                                                               l
                                     a)    For the manufacture of starch ( a ) . . .                              9               —
                                     b)    Other .                                                               18               —
                          B. Cabbages , cauliflowers and Brussels sprouts:
                               1.    Cauliflowers :                                                        l
                                     a)    From 15 April to 30 November                                          17
                                                                                                              subject
                                                                                                            to a min.
                                                                                                           of 2 ECU
                                                                                                           per 100 kg
                                                                                                                net
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 330/46                       Official Journal of the European Communities                                         9. 12. 85
                                                                                                           Rate of duty
   Heading                                                                                       Autonomous
    number                                      Description                                            %           Conventional
                                                                                                    or levy              %
                                                                                                      (L )
      1                                             2                                                   3                4
    07.01   B.   I. b) From 1 December to 14 April                                                    12                 —
   (cont'd)                                                                                        subject
                                                                                                  to a min.
                                                                                                of 1,40 ECU
                                                                                                 per 100 kg
                                                                                                      net
                 II.White cabbages and red cabbages                                                   15
                                                                                                   subject
                                                                                                  to a min.
                                                                                                of 0,50 ECU
                                                                                                 per 100 kg
                                                                                                      net
               III . Other                                                                            15                 —
\           C. Spinach                                                                                13                 —
            D. Salad vegetables , including endive and chicory:
                 I. Cabbage lettuce:
                     a) From 1 April to 30 November                                                   15
                                                                                                   subject
                                                                                                  to a min.
                                                                                                of 2,50 ECU
                                                                                                 per 100 kg
                                                                                                     gross
                     b ) From 1 December to 31 March                                                  13
                                                                                                   subject
                                                                                                  to a min.
                                                                                                of 1,60 ECU
                                                                                                 per 100 kg
                                                                                                     gross
                II . Other                                                                            13                 —
            E. Chard ( or white beet) and cardoons                                                     13                —
            F. Leguminous vegetables, shelled or unshelled:
                 I. Peas :                                                                      \
                     a ) From 1 September to 31 May                                                    12                10
                     b) From 1 June to 31 August                                                       17                —
                II. Beans (of the species Phaseolus):                                           Il||
                     a) From 1 October to 30 June                                                      13
                                                                                                    subject
                                                                                                  to a min.
                                                                                                  of 2 ECU
                                                                                                 per 100 kg
                                                                                                      net
                     b) From 1 July to 30 September                                                    17
                                                                                                    subject
                                                                                                  to a min.
                                                                                                  of 2 ECU
                                                                                                 per 100 kg
                                                                                                      net
\              III . Other                                                                             17                14
I           G. Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible
               roots :
                 I. Celeriac (rooted celery or German celery ):
\                    a) From 1 May to 30 September              »...                                   13                —
I                    b) From 1 October to 30 April                                                     17                """""
 ---pagebreak--- 9. 12. 85                                              Official Journal of the European Communities                           No L 330 / 47
                                                                                                                        Rate of duty
       Heading                                                                                               Autonomous
        number                                                            Description                               %           Conventional
                                                                                                                or levy              %
                                                                                                                   ( L) -
           1                                                                    2                                    3               4
        07.01             G. II . Carrots and turnips                                                              17
       (cont'd)
                               III . Horse-radish ( Cochlearia armoracia )                                         17                15
                               IV . Other                                                                          17
                          H. Onions , shallots and garlic                                                          12                12
                          IJ . Leeks and other alliaceous plants ( for example, chives, Welsh onions ) ....        13
                          K. Asparagus                                                                             16                16
                          L. Artichokes                                                                            13
                          M. Tomatoes :
                                 I. From 1 November to 14 May                                                      11
                                                                                                              subject to
                                                                                                                a min.
                                                                                                              of 2 ECU
                                                                                                             per 100 kg
                                                                                                                net ( a )
                                II . From 15 May to 31 October                                                     18
                                                                                                              subject to
                                                                                                                a min.
                                                                                                            of 3,50 ECU
                                                                                                             per 100 kg
                                                                                                                net ( a )
                          N. Olives :
                                 I. For uses other than the production of oil ( b )                                 7
                                II . Other                                                                       7 (L)
                          O. Capers                                                                                 7
                          P. Cucumbers and gherkins :
                                 I. Cucumbers :
                                     a ) From 1 November to 15 May                                               16 ( a )
                                     b) From 16 May to 31 October                                               20 ( a )             20
                                II . Gherkins                                                                      16
                          Q. Mushrooms and truffles :
                                 I. Cultivated mushrooms                                                           16
                                II . Chantarelles                                                                  10                 4
                               III . Flap mushrooms                                                                10                 7
                               IV . Other                                                                          10                 8
                          R. Fennel                                                                                12                10
                          S. Sweet peppers                                                                         11                 9
                          T. Other :
                                 I. Courgettes . . .                                                             16 ( a )
                                II . Aubergines                                                                 16(a )
                               III . Other                                                                         16
        07.02             Vegetables ( whether or not cooked), preserved by freezing:
                          A. Olives                                                                                19                19
                          B. Other                                                         ...                     19                18
( a ) In certain conditions a countervailing tax is provided for in addition to the customs duty .
( b ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 330 / 48                                        Official Journal of the European Communities                                         9 . 12 . 85
1                                                                                                                             Rate of duty
     Heading                                                                                                      Autonomous
      number                                                            Description                                     %             Conventional
                                                                                                                    or levy                 %
                                                                                                                       ( 1 -)
          1                                                                  2                                           3                   4
       07.03            Vegetables provisionally preserved in brine, in sulphur water or in other
                        preservative solutions, but not specially prepared for immediate consumption :
                        A. Olives :
ll                            I. For uses other than the production of oil ( a )                                         8                   —
li                           II . Other                                                                              8- ( L )                —
                        B. Capers                                                                                       8                     6
                        C. Onions                                                                                       9                     9
ll                      D. Cucumbers and gherkins                                                                      15                    15
ll                      E. Other vegetables                                                                            12                    —
                        F. Mixtures of vegetables specified above                                             ...      15                    —
       07.04            Dried , dehydrated or evaporated vegetables, whole, cut, sliced, broken or in
                        powder, but not further prepared :
l                       A. Onions                                                                                     20                     16
                        B. Other                                                                                       16                    16
       07.05            Dried leguminous vegetables, shelled , whether or not skinned or split:
                        A. For sowing:
\\                              1 . Peas ( including chick peas) and beans (of the species Phaseolus )                 10                   3,4
Il                            II . Lentils                                                                              7                   2,1
ll                           III . Other                                                                                7                   5,1
ll                      B. Other :                                                                                \
||                              I. Peas ( including chick peas) and beans ( of the species Phaseolus)                  10                   3,3
li                            II . Lentils . . .                                                                        7                     2
                             III . Other                                                                                7                    5
       07.06            Manioc, arrowroot, salep , Jerusalem artichokes , sweet potatoes and other similar
                        roots and tubers with high starch or inulin content, fresh or dried , whole or
                        sliced; sago pith :
                        A. Manioc , arrowroot , salep and other similar roots and tubers with high starch
                             content, excluding sweet potatoes:
ll                      1       I. Fresh or dried , whole or sliced , but not further processed                      6 (L)                 (••).
ll                            11 . Other , including pellets                                                         6 ( I. )              r*r
                        B.   Other                                                                                   6 ( b)
  . ;i ) Kntry under this subheading is subject to conditions to be determined by the competent authorities ,
  ( b ) Duty rate reduced to 3 % (suspension ) for an indefinite period.
  (**) To be determined .
 ---pagebreak--- 9 . 12 . 85                                             Official Journal of the European Communities                      No L 330 / 49
                                                                                  CHAPTER 8
                                          EDIBLE FRUIT AND NUTS ; PEEL OF MELONS OR CITRUS FRUIT
Notes
1 . This Chapter does not cover inedible nuts or fruits .
                                     i
2 . The word "fresh" is to be taken to extend to goods which have been chilled .
                                                                                                                    Rate of duty
        Heading                                                                                           Autonomous
        number                                                             Description                         %            Conventional
                                                                                                            or levy              %
                                                                                                              ( 1-)
             1                                                                   2                              3                 4
         08.01             Dates , bananas , coconuts, Brazil nuts , cashew nuts , pineapples, avocados ,
                           mangoes, guavas and mangosteens, fresh or dried, shelled or not:
                           A.   Dates                                                                         12
                           B.   Bananas                                                                     20 ( a )             20
                           C. Pineapples                                                                        9                 9
                           D.   Avocados                                                                      12                  8
                           E.   Coconuts                                                                        2                2,3
                           F.   Cashew nuts                                                                     5                0,1
                           G.   Brazil nuts                                                                     5                0,1
                           H. Other                                                                           12                  6
         08.02             Citrus fruit, fresh or dried :
                           A. Oranges :
                                I. Sweet oranges , fresh :
                                       a ) From 1 April to 30 April                                         15 ( b )              13
                                       b ) From 1 May to 15 May                                             15 ( b )              6
                                       c ) From 16 May to 15 October                                        15 ( b )              4
                                       d)   From 16 October to 31 March                                     20 ( b )
                                II .   Other :
                                       a)   From 1 April to 15 October                                        15                  15
                                       b)   From 16 October to 31 March                                       20
                           B. Mandarins ( including tangerines and satsumas); Clementines, wiikings and
                                other similar citrus hybrids :
                                 I.    Clementines                                                          20 ( b )
                                II .   Other                                                                20 ( b )
                           C.   Lemons                                                                       8 ( b)
                           D. Grapefruit                                                                      12                   3
                           E.   Other                         ...                                             16
         08.03             Figs, fresh or dried :
                           A.   Fresh                                                                           7
                           B.   Dried                                 „                                       10
( a ) Duty exemption granted in the Federal Republic of Germany within the limits of a tariff quota .
( b ) In certain conditions a countervailing tax is provided for in addition to the customs duty .
 ---pagebreak--- No L 330 / 50                                          Official Journal of the European Communities                                    9 . 12 . 85
                                                                                                                          Rate of duty
       Heading                                                                                                 Autonomous
        number                                                            Description                                 %           Conventional
                                                                                                                   or levy               %
                                                                                                                     (L)
            1                                                                   2                                     3                   4
        08.04             Grapes, fresh or dried:
                          A. Fresh :
                               I. Table grapes:
                                    a ) From 1 November to 14 July :
                                         1 . Of the variety Emperor (Vitis vinifera c.v .) from 1 December to
                                               31 January ( a )                              . .                   18 ( b )              10
                                         2.   Other                                                               18 ( b )
                                    b ) From 15 July to 31 October                                                22 ( b )
                               II . Other :
                                    a ) From 1 November to 14 July .                                               18 ( b )
                                    b) From 15 July to 31 October                                                 22 ( b )
                          B. Dried :
                                I. In immediate containers of a net capacity of 15 kg or less:
                                    a ) Currants                                                                   9(b )                  3
                                    b ) Other                                                                      9(b )                  3
                               II . Other :
                                    a ) Currants                                                                   9(b )                6,9
                                    b ) Other                                                                      9(b )                6,9
        08.05            Nuts other than those falling within heading No 08.01 , fresh or dried, shelled or
                          not :
                          A. Almonds :
                                I. Bitter                                                                           Free                Free
                               II . Other                                                                             7                   7
                          B. Walnuts                                                                                  8                   8
                          C. Chestnuts                                                                                7
                          D. Pistachios                                                                               2
                         E. Pecans                                                                                    4                   3
                          F. Areca ( or betel ) and cola                                                              3                 1,5
                          G. Other                                                                                    4
        08.06            Apples, pears and quinces, fresh:
                          A. Apples :
                               I. Cider apples, in bulk, from 16 September to 15 December                            10                   9
                                                                                                                 subject             subject
                                                                                                                to a min.           to a min.
                                                                                                              of 0,50 ECU         of 0,45 ECU
                                                                                                               per 100 kg          per 100 kg
                                                                                                                    net                 net
                               II . Other :
                                    a ) From 1 August to 31 December                                                 14                   14
                                                                                                                  subject             subject
                                                                                                                to a min.           to a min.
                                                                                                              of 2,40 ECU         of 2,40 ECU
                                                                                                               per 100 kg          per 100 kg
                                                                                                                  net ( b )              net
                                    b ) From 1 January to 31 March                                                   10                   8
                                                                                                                  subject            subject
                                                                                                                to a min.           to a min.
                                                                                                              of 2,30 ECU           of 2 ECU
                                                                                                               per 100 kg          per 100 kg
                                                                                                                  net ( b)               net
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
( b) In certain conditions a countervailing tax is provided for in addition to the customs duty .
 ---pagebreak--- 9 . 12 . 85                                             Official Journal of the European Communities                     No L 330 / 51
                                                                                                                   Rate of duty
        Heading                                                                                       Autonomous
         number                                                            Description                       %             Conventional
                                                                                                          or levy                %
                                                                                                            ( I. )
             1                                                                   2                            3                  4
         08.06             A. II . c)       From 1 April to 31 July                                          8                    6
        (cont'd)                                                                                         subject              subject
                                                                                                       to a min.             to a min.
                                                                                                     of 1,40 ECU           of 1,40 ECU
                                                                                                      per 100 kg            per 100 kg
                                                                                                         net ( a )               net
                           B.   Pears :
                                 I. Perry pears , in bulk , from 1 August to 31 December                    13                    9
                                                                                                        subject               subject
                                                                                                       to a min.             to a min.
                                                                                                       of 2 ECU            of 0,45 ECU
                                                                                                      per 100 kg            per 100 kg
                                                                                                           net                   net
                                II .  Other :
                                      a)    From 1 January to 31 March                                      10                   10
                                                                                                         subject              subject
                                                                                                       to a min.             to a min.
                                                                                                     of 1,50 ECU           of 1,50 ECU
                                                                                                      per 100 kg            per 100 kg
                                                                                                         net ( a )               net
                                      b ) From 1 April to 15 July                                           10                    5
                                                                                                         subject               subject
                                                                                                       to a min.             to a min.
                                                                                                       of 2 ECU            of 1,75 ECU
                                                                                                      per 100 kg            per 100 kg
                                                                                                         net ( a )               net
                                      c)    From 16 July to 31 July                                         10                   10
                                                                                                         subject               subject
                                                                                                       to a min.             to a min.
                                                                                                     of 1,50 ECU           of 1,50 ECU
                                                                                                      per 100 kg            per 100 kg
                                                                                                         net ( a )               net
                                      d ) From 1 August to 31 December                                      13                   13
                                                                                                         subject               subject
                                                                                                       to a min.             to a min.
                                                                                                       of 2 ECU              of 2 ECU
                                                                                                      per 1 00 kg           per 100 kg
                                                                                                         net ( a )               net
                           C. Quinces                                                                         9
         08.07             Stone fruit, fresh :
                           A. Apricots                                                                      25                   —
li                         B. Peaches , including nectarines                                              22 ( a )               —
                           C.   Cherries :
                                 I. From 1 May to 15 July                                                   15
                                                                                                         subject
                                                                                                       to a min.
                                                                                                       of 3 ECU
                                                                                                      per 100 kg
                                                                                                         net ( a )
                                II . From 16 July to 30 April                                             15 ( a )               15
( a ) In certain conditions a countervailing tax is provided for in addition to the customs duty .
 ---pagebreak--- No L 330 / 52                                           Official Journal of the European Communities                                           9 . 12 . 85
                                                                                                                                  Rate of duty
         Heading                                                                                                     Autonomous
         number                                                            Description                                      %             Conventional
                                                                                                                         or levy                 %
                                                                                                                           ( I. )
             1                                                                   2                                           3                    4
         08.07             D. Plums :
        (cont'd)
                                  I. From 1 July to 30 September                                                           15
                                                                                                                        subject
                                                                                                                      to a min.
                                                                                                                      of 3 ECU
                                                                                                                     per 100 kg
                                                                                                                        net ( a )
                                II . From 1 October to 30 June                                                           10 { a )                  8
                           E. Other                                                                                        15                    —
         08.08             Berries , fresh :
                           A. Strawberries :
                                  I. From 1 May to 31 July                                                                 16
                                                                                                                       subject
                                                                                                                      to a min.
                                                                                                                      of 3 ECU
                                                                                                                     per 100 kg
                                                                                                                        net ( a )
                                II . From 1 August to 30 April                             "                               16                    14
                           B. Cowberries , foxberries or mountain cranberries ( fruit of the species
                                Vaccinium vitis idaea )                                                                     9                   Free
                           C. Fruit of the species Vaccinium myrtillus                                                      9                     4
li                         D. Raspberries , black currants and red currants                                                12                    11
Il                         E. Papaws                                                                                     12 ( b )                 6
Il                         F.   Other :                                                                              \\
                                  I. Fruit of the            species      Vaccinium        macrocarpum and Vaccinium
                                     corymbosum                                                                            12                     4
                                II . Other                                                                                 12                    —
         08.09             Other fruit , fresh                                                                             11                    —
         08.10             Fruit (whether or not cooked ), preserved by freezing, not containing added
                           sugar :
                           A. Strawberries , raspberries and black currants                                                20                    18
                           B. Red currants , fruit of the species Vaccinium myrtillus , blackberries
                                ( brambleberries ), mulberries and cloudberries                                            20                     15
II                         C. Fruit of the species Vaccinium myrtilloides and Vaccinium angustifolium . .                  20                   4,1
||                         D. Other                                                                                        20                     18
         08.11             Fruit provisionally preserved ( for example , by sulphur dioxide gas , in brine , in
                           sulphur water or in other preservative solutions), but unsuitable in that state for
                           immediate consumption :
                           A.   Apricots                                                                                   16                    —
                           B.   Oranges                                                                                    16
Il                         C.   Papaws                                                                                     11                   5,5
                           D.   Fruit of the species Vaccinium myrtillus                                                   11                     8
                           E. Other                                                                                        1 1                   —
( a ) In certain conditions a countervailing tax is provided (or in addition to the customs duty .
(^>) Duty rate reduced to 3 % (suspension) for an indefinite period.
 ---pagebreak--- 9 . 12 . 85                       Official Journal of the European Communities                                  No L 330 / 53
                                                                                                          Rate of duty
     Heading                                                                                      Autonomous
     number                                       Description                                          %          Conventional
                                                                                                    or levy            O/
                                                                                                                        /O
                                                                                                      (L)
         1                                             2                                               3                4
      08.12  Fruit, dried, other than that falling within heading No 08.01 , 08,02, 08.03 ,
             08.04 or 08.05 :
             A.   Apricots                                                                             9                 7
I            B. Peaches, including nectarines                                                          9                 7
I            C.  Prunes                                                                               18               12
             D , Apples and pears                                                                     10                 8
             E. Papaws .                                                                               3                 4
l            F.   Fruit salads :
                   I. Not containing prunes                                                            9                 8
                 II . Containing prunes                                                               12               12
I            G. Other .                                                                                8                 6
      08.13  Peel of melons and citrus fruit, fresh, frozen, dried, or provisionally preserved in
             brine, in sulphur water or in other preservative solutions                                2
 ---pagebreak--- No L 330 / 54                                 Official Journal of the European Communities                                    9 . 12 . 85
                                                                 CHAPTER 9
                                                      COFFEE , TEA, MATE AND SPICES
Notes                                  i
1 . Mixtures of the products of headings Nos 09.04 to 09.10 are to be classified as follows :
    ( a) Mixtures of two or more of the products falling within the same heading are to be classified in that heading and,
          if that heading contains subheadings, under the subheading applicable to the constituent bearing the highest rate
          of duty (*), this rate being chargeable on the whole mixture;
    ( b ) Mixtures of two or more of the products falling within different headings are to be classified under heading
          No 09.10 .
The addition of other substances to the products of headings Nos 09.04 to 09.10 (or to be mixtures referred to in
paragraph ( a) or ( b ) above) shall not affect their classification provided that the resulting mixtures retain the essential
character of the goods falling in those headings . Otherwise such mixtures are not classified in this Chapter; those
constituting mixed condiments or mixed seasonings are classified in heading No 21.04 .
2 . This Chapter does not cover:
    ( a) Sweet peppers, unground ( Chapter 7); or
    ( b ) Cubed pepper (Piper cubeba) and other products of heading No 12.07 .
(*) Determination of the "highest rate of duty" is to be made solely in accordance with the provisions of paragraph 1 of General Rule
    B of Section I of the Preliminary Provisions.
                                                                                                                  Rate of duty
      Heading
      number                                               Description                                    Autonomous      Conventional
                                                                                                              %                 %
          1                                                     2                                              3                 4
       09.01         Coffee, whether or not roasted or freed of caffeine ; coffee husks and skins; coffee
                     substitutes containing coffee in any proportion:
                     A. Coffee;
                            I. Unroasted :
                                a) Not freed of caffeine                                                      12               5,1
                                b) Freed of caffeine                                                          21                 13
                           II . Roasted :
                                a ) Not freed of caffeine                                                     25                 15
                                b ) Freed of caffeine                                                         30               18,1
                     B. Husks and skins                                                                       21                 13
                     C. Coffee substitutes containing coffee in any proportion                                30                 18
       09.02         Tea :
\\                   A. In immediate packings of a net capacity not exceeding 3 kg                            23                5,7
                     B. Other                                                                                10,8              Free
 ---pagebreak--- 9 . 12 . 85                                          Official Journal of the European Communities                                 No L 330 / 55
                                                                                                                            Rate of duty
      Heading                                                                                                       Autonomous
       number                                                           Description                                      %          Conventional
                                                                                                                      or levy             O/
                                                                                                                                           /O
                                                                                                                        (L)
           1                                                                 2                                           3                 4
       09.03            Mate                                                                                            25               2,6
       09.04            Pepper of the genus "Piper"; pimento of the genus "Capsicum" or the genus
                        "Pimenta":
                        A. Neither crushed nor ground:
                                I. Pepper:
                                    a ) For the industrial manufacture of essential oils or resinoids ( a ) . . . .    Free              Free
                                    b ) Other                                                                           10                10
                               II . Pimento :
                                    a) Of the genus "Capsicum", for the manufacture of capsicin or
                                        Capsicum oleoresin dyes ( a)                                                   Free              2,2
                                    b ) For the industrial manufacture of essential oils or resinoids ( a ) . . . .    Free              Free '
                                    c) Other                                                                            20                10
                         B. Crushed or ground:
                                I. Pimento of the genus "Capsicum"                                                      25                 12
                               II . Other                                                                               25               13,2
       09.05             Vanilla                                                             . . .                     11,5              11,6
       09.06             Cinnamon and cinnamon-tree flowers :
                         A. Ground                                       #                                              25               13,6
                         B. Other . . .                                                .                                20                8,4
        09.07            Cloves (whole fruit, cloves and stems)                                                         15                 15
        09.08            Nutmeg, mace and cardamoms:
                         A. Neither crushed nor ground :
                                I. For the industrial manufacture of essential oils or resinoids ( a )                 Free               2,9
                               II . Other :
                                    a ) Nutmeg                                                                          15               10,2
                                    b ) Other                                                                           20                 0,1
                         B. Crushed or ground :
                                I. Nutmeg                                                                               25               12,9
                             - II . Macé                                                                                25                 8,1
                              III . Cardamoms                                                                           25               Free
( a) Entry under this subheading is subject to conditions to-be determined by .the competent authorities.
 ---pagebreak--- No L 330 / 56                                     Official Journal of the European Communities                                 9 . 12 . 85
                                                                                                                  Rate of duty
     Heading                                                                                              Autonomous
     number                                                          Description                               %          Conventional
                                                                                                            or levy              %
                                                                                                              (L)
          1                                                                2                                   3                  4
      09.09          Seeds of anise, badian, fennel, coriander, cumin, caraway and juniper:
                     A. Neither crushed nor ground:
                            I. Aniseed                                                                         5
                           II . Badian seed                                                                   23
                          III . Seeds of fennel , coriander , cumin , caraway and juniper:
                                a ) For the industrial manufacture of essential oils or resinoids ( a )      Free
                                b ) Other :
                                    1 . Coriander seed                                                         5                Free
                                    2 . Other                                                                  5
                     B. Crushed or ground:
                            I. Badian seed . . .                                                              26
                           II . Coriander seed .                                                              10               Free
                          III . Other                                                                         10               10,2
      09.10          Thyme, saffron and bay leaves; other spices:
                     A. Thyme :
                            I. Neither crushed nor ground :
                                a) Wild thyme ( Thymus serpyllum)                                            Free
                                b ) Other                                                                     14
                           II . Crushed or ground                                                             17
                     B. Bay leaves                                                                            14
                     C. Saffron :
                            I. Neither crushed nor ground                                                     16
                           II . Crushed or ground ......                                                      19
                     D. Ginger                                           . .                                 Free                (b)
                     E. Turmeric (curcuma); fenugreek seed                                                   Free                (b)
                     F. Other spices, including the mixtures referred to in Note 1 ( b) to this
                          Chapter:
                            I. Neither crushed nor ground                                                     20                 20
                           II . Crushed or ground :
                                a ) Curry powder and paste                                                    25                0,2
                                b) Other                                                                      25                 25
  (a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
  ( b ) See Annex .
 ---pagebreak--- 9 . 12 . 85                            Official Journal of the European Communities                               No L 330 / 57
                                                          CHAPTER 10
                                                           CEREALS
Note
This Chapter only covers those grains which have been neither hulled nor otherwise worked . However, rice, husked,
milled , polished, glazed , parboiled, converted or broken remains classified in heading No 10.06 .
Additional Notes
1 . The term "durum wheat", as used in subheading 10.01 B II, shall be taken to mean wheat of the "triticum durum "
    species and the hybrids derived from the interspecific crossing of "triticum durum " with the same number of
    chromosomes as that species. Durum wheat thus defined must be of a colour ranging from amber-yellow to brown
    and show a translucent horn-like vitreous fracture.
2 . The following terms shall have the meanings hereunder assigned to them:
    (a) "Round grain rice" (10.06 B I a) 1 , B I b) 1 , B II a) 1 and B II b) 1 ): rice, the grains of which are of a length not
         exceeding 5,2 mm and of a length/width ratio of less than 2;
    (b) "Long grain rice " (10.06 B I a) 2, B I b) 2, B II a) 2 and B II b) 2): rice, the grains of which are of a length
         exceeding 5,2 mm;
    (c) "Paddy rice" (10.06 B I a)): rice which has retained its husk after threshing;
    (d) "Husked rice " (10.06 B I b)): paddy rice from which only the husk has been removed. Examples of rice falling
         within this definition are those with the commercial descriptions "brown rice ", "cargo rice ", "loonzain " and
         "riso sbramato ";
    (e) "Semi-milled rice " (10.06 B II a)): paddy rice from which the husk, part of the germ, and the whole or part of the
         outer layers of the pericarp, but not the inner layers, have been removed;
    (f) "Wholly milled rice " (10.06 B II b)): rice from which the husk, the whole of the outer and inner layers of the
         pericarp, the whole of the germ in the case of long or semi-long grain rice, and at least part thereof in the case of
         round grain rice, have been removed, but in which longitudinal white striations may remain on not more than
         10 % of the grains;
    (g) "Broken rice" ( 10.06 B III): grain fragments the length of which does not exceed three-quarters of the average
         length of the whole grain.
3 . Levies applicable to mixtures of cereals:
    A. The levy applicable to mixtures composed of two of the cereals falling within headings Nos 10.01 to 10.05 and
         10.07 shall be that applicable:
         (a) to the component cereal predominating by weight, when that cereal represents at least 90 % of the weight of
             the mixture;
         (b) to the component cereal liable to the higher levy, when neither of the two component cereals represents at
             least 90 % of the weight of the mixture.
    B. Where a mixture is composed of more than two of the cereals falling within headings Nos 10.01 to 10.05 and
         10.07, and where several cereals each represent more than 10 % of the weight of the mixture, the levy
 ---pagebreak--- No L 330 / 58                                          Official Journal of the European Communities                                              9 . 12 . 85
       applicable to the mixture shall be the highest of the levies applicable to such cereals, even when the amount of the
       levy is the same for two or more of the cereals. Where a single cereal represents more than 10 % of the weight of
       the mixture, the levy to be applied shall be that applicable to such cereal.
C. The levy applicable to mixtures composed of the cereals falling within headings Nos 10.01 to 10.05 and 10.07 and
       not governed by the above rules shall be the higher or highest of the levies applicable to the cereals composing the
       mixture concerned, even when the amount of the levy is the same for two or more of the cereals.
D. The levy applicable to mixtures composed of one or more of the cereals falling within headings Nos 10.01 to 10.05
       and 10.07 and of one or more of the products falling within subheading 10.06 B shall be that applicable to the
       component cereal or product liable to the higher or highest levy.
E. The levy applicable to mixtures composed of rice of subheading 10.06 B classifiable under several different
       processing groups or stages, or of rice classifiable under one or more different processing groups or stages and of
       broken rice, shall be that applicable:
       (a) to the component predominating by weight, when that component represents at least 90 % of the weight of the
            mixture;
       (b) to the component liable to the higher or highest levy, when no component represents at least 90 % of the weight
            of the mixture.
F. Where this method of assessing the levy cannot be applied, the levy to be applied to such mixtures shall be that
       determined by the tariff classification of the mixtures.
                                                                                                                                    Rate of duty
        Heading                                                                                                            Autonomous
         number                                                            Description                                          o/
                                                                                                                                 /o         Conventional
                                                                                                                             or levy               %
                                                                                                                               (L )
            1                                                                    2                                               3                  4
         10.01            Wheat and meslin (mixed wheat and rye):
                          A. Spelt for sowing ( a)                                                                             20
                           B.   Other:
                                 I. Common wheat, and meslin                                                                 20 ( L )
                               II .   Durum wheat                                                                            20 ( L )
         10.02            Rye                                                                                                16-(L )
         10.03            Barley                                                                                             13 ( L )
         10.04            Oats                                                                                               13 ( L )
          10.05           Maize :
                           A. Hybrids for sowing (a):
                                   I. Double hybrids and top cross hybrids                                                  Free ( b )             6 ,7
                                 II . Three-cross hybrids                                                                   Free ( b )               4
                               III. Simple hybrids                                                                          Free ( b )             4,4
                                IV . Other                                                                                  Free ( b )               4
                           B.   Other                                                                                         9(L )
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
( b ) In addition to the customs duty , the application of a countervailing tax is provided for under certain conditions .
 ---pagebreak--- 9 . 12 . 85                                           Official Journal of the European Communities                           No L 330 / 59
                                                                                                                       Rate of duty
       Heading                                                                                                Autonomous
       number                                                            Description                               %           Conventional
                                                                                                                or levy             %
                                                                                                                  (L)
           1                                                                  2                                    3                4
         10.06           Rice :
                         A. For sowing ( a)                                                                       12                —
                         B. Other :
                                 I. Paddy rice; husked rice:
                                    a) Paddy rice:                                                                           ||
                                         1 . Round grain                                                        12 ( L )            —
                                        2 . Long grain                                                          12 ( L )
Il                                  b) Husked rice :
                                        1 . ' Round grain                                                       12 (L )             —
                                        2 . Long grain                                                          12 ( L )
||                             II . Semi-milled or wholly milled rice:                                        II
\\                                  a) Semi-milled rice:
                                         1 . Round grain                                                        16 ( L )            —
                                        2 . Long grain                                                          16 (L )
||                                  b) Wholly milled rice:                                                    I
                                        1 . Round grain                                                         16 ( L)
                                        2 . Long grain                                                          16 ( L )
                              III . Broken rice                                                                 16 (L )             —
         10.07           Buckwheat, millet, canary seed and grain sorghum; other cereals:
ll                       A. Buckwheat                                                                           10 (L)              —
                         B. Millet                                                                              8(L )               —
                         C. Grain sorghum                                                                        8 (L)
ll                       D. Other:
ll                             I. Triticale                                                                     8(L )               —
                              II . Other                                                                        8 (L )              —
    ( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities,
 ---pagebreak--- No L 330 / 60                             Official journal of the European Communities                                     9 . 12 . 85
                                                              CHAPTER 11
                      PRODUCTS OF THE MILLING INDUSTRY ; MALT AND STARCHES; GLUTEN; INULIN
Notes
1 . This Chapter does not cover:
    ( a ) Roasted malt put up as coffee substitutes (heading No 09.01 or 21.02 );
    (b) Flours and meal prepared for use as infant food or for dietetic or culinary purposes of heading No 19.02;
    ( c) Corn flakes and other products falling within heading No 19.05 ;
    (d) Pharmaceutical products (Chapter 30); or
    (e) Starches having the character of perfumery or cosmetic or toilet preparations falling within heading
          No 33.06 .
2 . A, Products from the milling of the cereals listed in the table below fall within this Chapter if they have , by weight
          on the dry product:
          ( a ) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column
                2 ; and
          ( b ) an ash content ( after deduction of any added minerals ) not exceeding that indicated in column 3 .
          Otherwise, they fall to be classified in heading No 23.02 .
          However, germ of cereals, whole, rolled, flaked or ground, falls in all cases within heading No 11.02 .
    B. Products falling within this Chapter under the above provisions shall be classified in heading No 11.01 (cereal
          flours) if the percentage passing through a silk gauze or man-made textile sieve with the aperture indicated in
          column 4 or 5 is not less, by weight, than that shown against the cereal concerned .
          Otherwise , they fall to be classified in heading No 11.02 .
                                                                                               Rate of passage through a
                           Cereal                  Starch content      Ash content              sieve with an aperture of
                                                                                        315 micrometres         500 micrometres
                            (1)                          (2)               (3)                (4)                       (5)
          Wheat and rye                                45 %              2,5 %              80 %                        —
          Barley                                       45 %              3    %             80 %                        —
          Oats                                         45 %              5    %             80 %                        —
          Maize and sorghum                            45 %              2    %                -                      90 %
          Rice                                         45 %              1,6 %              80 %                        —
          Buckwheat                                    45 %              4    %             80 %                        —
          Other cereals                                45 %              2     %            50 %                        —
Additional Notes
1 . For the purposes of subheading 11.02 A, the expression "cereal groats and cereal meal" means products obtained
    by the fragmentation of cereal grains, of which:
    (a) in the case of maize products, at least 95 % by weight passes through a silk gauze or man-made textile sieve
          with an aperture of 2 mm;
    (b) in the case of other cereal products, at least 95 % by weight passes through a silk gauze or man-made textile
          sieve with an aperture of 1,25 mm .
 ---pagebreak--- 9 . 12 . 85                                           Official Journal of the European Communities                              No L 330 / 61
2 . Products from the milling of the cereals of this Chapter which have been pelletised either directly by compression or
       by the addition of a binder in a proportion of up to 3 % by weight are to be classified in subheading 11.02 F.
3 . In accordance with Regulation (EEC) No 3324/80, the import duty applicable to mixtures falling within this
       Chapter shall be calculated as follows:
       (a) in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that
           component applies;
      (b) in other mixtures, the rate applicable shall be that of the component which results in the highest amount of
           import duty.
                                                                                                                          Rate of duty
        Heading                                                                                                 Autonomous
        number                                                           Description                                 %            Conventional
                                                                                                                  or levy              %
                                                                                                                    (L)
            1                                                                 2                                      3                 4
         11.01            Cereal flours:
||                        A.   Wheat or meslin flour                                                            30 ( L ) ( a )         —
li                        B. Rye flour                                                                             8 (L)             . —
                          C. Barley flour . . . .                                                                  8 (L)               —
                          D. Oat flour                                                                             8 (L)               —
II                        E.   Maize flour:
                                 I. Of a fat content not exceeding 1 ,5 % by weight                                8(L )               —
II                              II . Other                                                                         8(L )               —
                          F.   Rice flour                                                                         14 ( L )             —
                          G. Other .                                                                               8 (L )
         11.02            Cereal groats and cereal meal; other worked cereal grains (for example,, rolled,
                          flaked, polished, pearled or kibbled but not further prepared), except rice falling
                          within heading No 10.06; germ of cereals, whole, rolled, flaked or ground:
                          A. Cereal groats and cereal meal :
                                I.    Wheat :
\\                                    a ) Durum wheat                                                             30 (L )              —
                                      b) Common wheat                                                             30 (L )              —
li                             II . Rye                                                                           25 ( L )             —
II                            III . Barley                                                                        23 ( L )             —
li                            IV .    Oats                                                                        23 ( L )             —
                               V.     Maize :                                                                 \
                                      a) Of a fat content not exceeding 1,5 % by weight:                                        \
                                           1 . For the brewing industry (b)                                       23 ( L )             —
                        2.Other.........            .....
                                                       .                                .............      . 23 (L )                   —
                                    . b ) Other                                                                   23 ( L )             —
                              VI .    Rice                                   ... .                            .   23 ( L )             —
                              VII . Other                                                                         23 (L )              —
( a ) The autonomous duty for! flour of meslin ( mixed wheat and rye) is 13 % .
( b ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 330 / 62                         Official Journal of the European Communities                          9 . 12 . 85
                                                                                               Rate of duty
   Heading                                                                            Autonomous
    number                                           Description                           %           Conventional
                                                                                        or levy               0/
                                                                                                               /O
                                                                                          (L )
      1                                                  2                                 3                   4
    11.02     B. Hulled grains (shelled or husked), whether or not sliced or kibbled:
   (cont'd)
                 I. Barley and oats:
                       a ) Hulled ( shelled or husked):
                           1 . Barley                                                   23 (L )
                           2.  Oats :
                               aa) Clipped oats                                         23 (L )
                               bb ) Other                                               23 ( L )
                       b ) Hulled and sliced or kibbled ("Griitze" or "grutten"):
                           1 . Barley . .                                               23 ( L )
                           2.  Oats                                                     23 ( L )
                 II . Other cereals :
                       a ) Wheat                                                        30 ( L )
                       b) Rye                                                           25 ( L )
                       c ) Maize                                                        23 ( L )
                       d ) Other                                                        23 ( L )
              C. Pearled grains:
                    I. Wheat                                                            30 ( L )
                  II . Rye                                                              25 ( L )
                 III. Barley                                                            23 ( L )
                 IV . Oats                                                              23 ( L )
                  V. Maize                                                              23 ( L )
                 VI . Other                                                             23 ( L )
              D. Grains not otherwise worked than kibbled :
                    I. Wheat           ,                                                30 ( L )
                  II . Rye                       ...                            ...    .25 ( L )
                 III . Barley .                                                         23 ( L )
                 IV . Oats                                                              23 ( L )
                  V. Maize                                                              23 ( L )
                 VI . Other                                                             23 ( L )
              E. Rolled grains; flaked grains:
                 I. Barley and oats:
                       a ) Rolled :
                           1 . Barley                                                   23 ( L )
                           2.  Oats                                                     23 ( L )
                       b ) Flaked :
                           1 . Barley                                                   28 (L )
                           2.  Oats                                                     28 (L )
                 II . Other cereals :
                       a) Wheat                                                         30 {L )
                       b ) Rye                               •                          25 ( L )
 ---pagebreak--- 9 . 12 . 85                                          Official Journal of the European Communities                                No L 330 / 63
                      l                                                                                                    Rate of duty
        Heading                                                                                                   Autonomous
         number                                                        Description                                     %           Conventional
                                                                                                                    or levy             %
                                                                                                                      (L)
            1                                                               2                                          3                4
          11.02         E. II .     c) Maize                                                                        23 (L )             —
        (cont'd)
                                    d ) Other:
                                         1.   Flaked rice                                                           23 ( L )            —
                                         2.   Other                                                                 23 ( L )            —
Il                      F. Pellets:                                                                             I
Il                               I. Wheat                                                                           30 ( L )            —
II                             II . Rye                                                                             25 ( L )            —
                             III . Barley                                                                           23 ( L )            —
Il                           IV . Oats                         . .                                                  23 ( L )            —
I.   !                         V. Maize                                                                 ...         23 (L )             —
Il                           VI . Rice                                                                              23 ( L )            —
Il                          VII . Other                                                                         :   23 ( L )            —
II                      G. Germ of cereals , whole, rolled , flaked or ground:
II                           I.     Wheat                                                                           30 ( L )            —
                            II .    Other                                                                           30 ( L )            —
        [ 11.03 ]
                      I
          11.04         Flour of the dried leguminous vegetables falling within heading No 07.05 or of
                        the fruits falling within any heading in Chapter 8; flour and meal of sago and of
                        roots and tubers falling within heading No 07.06:
||                      A. Flour of the dried leguminous vegetables falling within heading No 07.05 .                 12                (a)
Il                      B. Flour of the fruits falling within any heading in Chapter 8 :
Il                             I.   Of bananas                                                                        17                17
Il                            II .  Other                                                                             13                —
                        C. Flour and meal of sago and of roots and tubers falling within heading
                            No 07.06 :
                               I. Denatured ( b )                                                                   28 ( L )
Il                            II .  Other :                                                                                      \
Il                                  a ) For the manufacture of starches ( b )                               ...     28 ( L)             —
                                    b ) Other ..                                                                    28 ( L )            —
          11.05         Flour, meal and flakes of potato                                                              19                —
        [ 11.06]
                      I
          11.07         Malt, roasted or not:
                        A. Unroasted :
                               I.   Obtained from wheat:
II                                  a ) In the form of flour                                                        20 ( L )            —
                                    b ) Other                                                                       20 ( L )
( a ) See Annex .
(b) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- No L 330 / 64                         Official Journal of the European Communities                       9 . 12 . 85
                                                                                            Rate of duty
   Heading                                                                         Autonomous
    number                                         Description                         %            Conventional
                                                                                     or levy               %
                                                                                       (L)
      1                                                2                                3                   4
    11.07     A.   II .  Other:
   (cont'd)
                         a ) In the form of flour                                    20 ( L )
||                       b ) Other                                                   20 ( L)                —
              B.   Roasted                                                           20 ( L )              —
    11.08     Starches ; inulin:
              A.  Starches:
                      I. Maize starch                                                27 ( L )              _
                    II . Rice starch                                                 25 ( L )              —
                   III . Wheat starch                                                28 ( L )              —
li                IV . Potato starch                                                 25 ( L )              —
                    V. Other                                                         28 (L )               —
              B.  Inulin                                                               30
    11.09     Wheat gluten, whether or not dried                                     27 ( L )              —
 ---pagebreak---  9 . 12 . 85                                          Official Journal of the European Communities                              No L 330 / 65
                                                                              CHAPTER 12
                        OIL SEEDS AND OLEAGINOUS FRUIT; MISCELLANEOUS GRAINS, SEEDS AND FRUIT;
                                            INDUSTRIAL AND MEDICAL PLANTS ; STRAW AND FODDER
Notes
 IV Heading No 12.01 is to be taken to apply , inter alia, to ground-nuts , soya beans , mustard seeds, oil poppy seeds ,
       poppy seeds and copra . It is to be taken not to apply to coconuts or other products of heading No 08.01 or to
       olives ( Chapter 7 or Chapter 20 ).
2 . For the purposes of heading No 12.03 , beet seeds, grass and other herbage seeds, seeds of ornamental flowers ,
       vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia
       faba) and of lupines are to be regarded as seeds of a kind used for sowing.
       Heading No 12.03 is , however, to be taken not to apply to the following even if for sowing:
       ( a ) Leguminous vegetables (Chapter 7 );
       ( b ) Spices and other products of Chapter 9 ;
       ( c) Cereals (Chapter 10); or
       ( d ) Products falling within heading No 12.01 or 12.07 .
3 . Heading No 12.07 is to be taken to apply , inter alia, to the following plants or parts thereof: basil , borage, hyssop ,
       all species of mint, rosemary , rue , sage and wormwood .
       Heading No 12.07 is , however, to be taken not to apply to :
       (a)    Oil seeds and oleaginous fruit ( heading No 12.01 );
       ( b)   Medicaments falling within Chapter 30 ;
       ( c)   Perfumery or toilet preparations falling within Chapter 33 ; or
       (d)    Desinfectants , insecticides , fungicides , herbicides or similar products falling within heading No 38.11 .
ll                                                                                                                        Rate of duty
       Heading                                                                                                    Autonomous
        number                                                          Description                                    %          Conventional
                                                                                                                    or levy              %
                                                                                                                      (L)
            1                                                                2                                         3                 4
         12.01           Oil seeds and oleaginous fruit, whole or broken:
II                       A. For sowing ( a )                                                                         Free                (b)
li                       B.    Other                                                                               Free ( c)            (**)
         12.02           Flours or meals of oil seeds or oleaginous fruit, non-defatted (excluding mustard
                         flour):
Il                       A. Of soya beans                                                                           10 (c)              (.»)
                         B.    Other                                                                               Free (c)           '  —
         12.03           Seeds, fruit and spores, of a kind used for sowing:
ll                       A.    Beet seeds                                                                             15                 13
                         B.    Forest-tree seeds                                                                      10                Free
(a )  Entry under this subheading is subject to conditions to be determined by the competent authorities .
( b)  See Annex .
(c) In certain conditions , the collection of a compensatory amount is provided for in addition to customs duty .
(*'") To be determined .
 ---pagebreak--- No L 330 / 66                         Official Journal of the European Communities                                            9 . 12 . 85
                                                                                                                 Rate of duty
   Heading                                                                                            Autonomous
    number                                          Description                                            %             Conventional
                                                                                                        or levy                 %
                                                                                                          ( I. ) -
       1                                                 2                                                  3                    4
     12.03    C. Seeds of fodder plants:
   (cont 'd)
                     I. Meadow fescue ( Festuca pratensis ) seed ; vetch seed ; seeds of the genus
                         Poa (Poa palustris , Poa trivialis , Poa pratensis ); rye grass ( Lolium
                         perenne, Lolium multiflorum ); timothy grass ( Phleum : pratense); red
                         fescue (Festuca rubra); cocksfoot grass ( Dactylis glomerata ); bent grass
                         ( Agrostis )                                                                     10                   4,4
                    II . Clover (Trifolium spp)                                                           10                   4,2
                  III . Other                                                                             10                   5,1
              D. Flower seeds; kohlrabi seeds ( Brassica oleracea , caulorapa and gongylodes
                  varieties )                                                 ...                         10                      6
              E.  Other                                                                                   10                   7,4
     12.04    Sugar beet, whole or sliced , fresh , dried or powdered ; sugar cane :
              A. Sugar beet :
                    I.   Fresh                                                                          12 ( 1 .)
                  II . Dried or powdered                                                                12 ( L )
              B. Sugar cane                                                                            Free ( I. )
   [ 12.05 ]
     12.06    Hop cones and lupulin                                                                       12                     9
     12.07    Plants and parts (including seeds and fruit) of trees, bushes, shrubs or other
              plants , being goods of a kind used primarily in perfumery , in pharmacy , or for
              insecticidal , fungicidal or similar purposes, fresh or dried , whole , cut , crushed ,
              ground or powdered :
              A. Pyrethrum ( flowers , leaves , stems , peel and roots ) . .                                3                    3
              B. Liquorice roots                                                                            2
              C. Tonquin beans                                                                              3                    8
              D.  Other                                                                                  Free                  0,2
     12.08    Chicory roots , fresh or dried, whole or cut, unroasted; locust beans, fresh or
              dried , whether or not kibbled or ground , but not further prepared ; fruit kernels
              and other vegetable products of a kind used primarily for human food , not falling
              within any other heading:
              A. Chicory roots                                                                              2                  4,2
              B.   Locust beans                                                                             8
              C.   Locust bean seeds :
                    I. Not decorticated , crushed or ground                                                 2
                   II .  Other                                                                              9
              D. Apricot , peach and plum stones , and kernels thereof                                      5                    4
              E.   Other                                   ...                                           Free                  0-1*7
 ---pagebreak--- 9 . 12 . 85                                 Official Journal of the European Communities                           No L 330 / 67
                                                                                                             Rate of duty
       Heading                                                                                       Autonomous
       number                                              Description                                    %          Conventional
                                                                                                       or levy             %
                                                                                                         (L)
          1                                                    2                                          3                4
        12.09          Cereal straw and husks, unprepared, or chopped but not otherwise prepared . .    Free              Free
        12.10          Mangolds, swedes, fodder roots; hay, lucerne, clover, sainfoin, forage kale,
                       lupines, vetches and similar forage products:                                               \
\\                     A. Mangolds , swedes and other fodder roots                                        9                —
                       B.  Other                                                                        Free              (.♦)
   (**) To be determined .
 ---pagebreak--- No L 330 / 68                               Official Journal of the European Communities                                     9 . 12 . 85
                                                              CHAPTER 13
                               LACS; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
Note
Heading No 13.03 is to be taken to apply , inter alia, to liquorice extract and extract of pyrethrum , extract of hops ,
extract of aloes and opium . The heading is to be taken not to apply to :
( a ) Liquorice extract containing more than 10 % by weight of sucrose or when put up as confectionery ( heading
       No 17.04 );
(b ) Malt extract ( heading No 19.02);
(c) Extracts of coffee , tea or mate (heading No 21.02);
(d) Alcoholic saps and extracts constituting beverages , and compound alcoholic preparations ( known as "concentrated
       extracts") for the manufacture of beverages (Chapter 22);
(e) Camphor, glycyrrhizin and other products of headings Nos 29.13 and 29.41 ;
( f) Medicaments falling within heading No 30.03 or blood-grouping reagents ( heading No 30.05 );
( g) Tanning or dyeing extracts (heading No 32.01 or 32.04 );
( h ) Essential oils , concretes , absolutes and resinoids ( heading No 33.01 ) or aqueous distillates and aqueous solutions
       of essential oils (heading No 33.06 ); or
( ij ) Natural rubber, balata , gutta-percha or similar natural gums (heading No 40.01 ).
                                    -
                                                                                                                 Rate of duty
       Heading                                                                                           Autonomous
        number                                           Description                                          %          Conventional
                                                                                                           or levy              %
                        /                                                                                    (L)
           1                                                  2                                               3                 4
       [ 13.01 ]
         13.02       Shellac, seed lac, slick lac and other lacs; natural gums, resins, gum-resins and
                     balsams :'
Il                   A.   Conifer resins . . .                                                                2                0,5
                     B.   Other                                                                             Free              Free
         13.03       Vegetable saps and extracts; pectic substances, pectinates and pectates ; agar-agar
                     and other mucilages and thickeners, derived from vegetable products:
                     A. Vegetable saps and extracts :
                           I. Opium                                                                         Free              Free
                          II .  Aloes and manna                                                             Free              Free
 ---pagebreak--- 9 . 12 . 85                                 Official Journal of the European Communities                              No L 330 / 69
\\                                                                                                              Rate of duty
      Heading                                                                                           Autonomous
       number                                             Description                                       %           Conventional
                                                                                                          or levy             %
                                                                                                            (L)
           1                                                  2                                              3                 4
         13.03        A.   III . Of quassia amara                                                            3                1,5
      (cont'd)
                          IV. Of liquorice                                                                  10             .   5
                            V. Of pyrethrum and of the roots of plants containing rotenone                   5                 5
                          VI. Of hops                                                                        6               5,4
                          VII. Intermixtures of vegetable extracts, for the manufacture of beverages or
                                 of food preparations                                                       10                 5
                         VIII . Other                                                                                 \
II                               a ) Medicinal                                                               6               2,5
||                               b ) Other                                                                 Free              Free
                      B. Pectic substances , pectinates and pectates:
                             I. Dry                                                                         24                (a)
                            II . Other                                                                      14                —
                      C. Agar-agar and other mucilages and thickeners , derived from vegetable
                         products:
                             I. Agar-agar                                                                   4                2,5
                            II . Mucilages and thickeners extracted from locust beans or locust bean
                                 seeds                                                                       6                 3
                           III . Other                                                                     Free               0,1
    ( a ) See Annex .
 ---pagebreak--- No L 330 / 70                               Official Journal of the European Communities                                       9. 12 . 85
                                                                CHAPTER 14
                                                  VEGETABLE PLAITING MATERIALS;
                              VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED
Notes
1 . This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or
    fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other
    vegetable materials which have undergone treatment so as to render them suitable for use only as textile
    materials .
2 . Heading No 14.01 is to be taken to apply, inter alia, to split osier, reeds, bamboos and the like, to rattan cores and
    to drawn or split rattans . The heading is to be taken not to apply to chipwood (heading No 44.09 ).
3 . Heading No 14.02 is to be taken not to apply to wood wool ( heading No 44.12 ).
4 . Heading No 14.03 is to be taken not to apply to prepared knots or tufts for broom or brush making (heading
    No 96.01 ).
                                                                                                                  Rate of duty
      Heading                                                                                            Autonomous
       number                                              Description                                        %           Conventional
                                                                                                           or levy              %
                                                                                                             ( L)
           1                                                   2                                               3                 4
         14.01        Vegetable materials of a kind used primarily for plaiting (for example, cereal
                      straw, cleaned, bleached or dyed, osier, reeds, rushes, rattans, bamboos, raffia
                      and lime bark):
                      A.  Osier :
                           I. Not peeled, split or otherwise prepared                                       Free               Free
                          II.  Other                                                                          3                  2
                      B. Cereal straw, cleaned , bleached or dyed                                             2                   1
                      C.  Other                                                                             Free                (a)
         14.02        Vegetable materials, whether or not put up on a layer or between two layers of
                      other material, of a kind used primarily as stuffing or as padding (for example,
                      kapok, vegetable hair and eel-grass) .                                                Free                (a)
         14.03        Vegetable materials of a kind used primarily in brushes or in brooms (for
                      example , sorgho , piassava , couch-grass and istle), whether or not in bundles or
                      hanks                                                                                 Free               Free
      [ 14.04]
        14.05         Vegetable products not elsewhere specified or included                                Free                (a)
    ( a ) See Annex .
 ---pagebreak--- 9 . 12 . 85                               Official Journal of the European Communities                          No L 330 / 71
                                                           SECTION III
                                        ANIMAL AND VEGETABLE FATS AND OILS
                            AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS;
                                             ANIMAL AND VEGETABLE WAXES
                                                           CHAPTER 15
                      ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS;
                                 PREPARED EDIBLE FATS; ANIMAL AND VEGETABLE WAXES
Notes
1 . This Chapter does not cover:
    ( a) Pig fat or poultry fat of heading No 02.05 ;
    (b) Cocoa butter (fat or oil) (heading No 18.04);
    (c) Greaves (heading No 23.01 ) and residues of heading No 23.04 ;
    (d) Fatty acids in an isolated state, prepared waxes, medicaments, paints, varnishes^ soap , perfumery, cosmetic or
         toilet preparations, sulphonated oils or other goods falling within any heading in Section VI ; or
    (e) Factice derived from oils (heading No 40.02).
2. Soapstocks, oil foots and dregs, stearin, wool grease and glycerol residues are to be taken to fall in heading
    No 15.17 .
Additional Notes
1 . For the purposes of subheading 15.07 D:
    A. Fixed vegetable oils, fluid or solid, obtained by pressure, shall be considered as "crude " if they have undergone
         no other processing than:
         — decantation within the normal time limits;
         — centrifugation or filtration, provided that, in order to separate the oils from their solid constituents, only
             mechanical force, such, as gravity, pressure or centrifugal force, has been employed (excluding any
             adsorption filtering process or any other physical or chemical process);
    B. Fixed vegetable oils, fluid or solid, obtained by extraction shall continue to be considered as "crude" when they
         cannot be distinguished, by their colour, odour or taste, nor by recognised special analytical properties, from
         vegetable oils and fats obtained by pressure;
    C. The expression "crude oils " shall be taken to extend to de-gummed soya bean oil and to cotton seed oil from
         which the gossypol has been removed.
2 . A. For the purposes of subheading 15.07 A, "olive oil" means oil derived solely from the treatment of olives,
         excluding re-esterified olive oil and mixtures of olive oil with other oils.
    B. "Untreated olive oil" means oil with characteristics as defined in Sections I, II and III below.
         I. For the purposes of subheading 15.07 A I a), "virgin olive oil" means natural olive oil obtained exclusively
             by mechanical processes, including pressure (but does not include mixtures with olive oil obtained
             otherwise), having the following characteristics:
             (a) a free fatty acid content, expressed as oleic acid, not greater than 3,3 %;
             (b) a K2 70 extinction coefficient (absorption under a thickness of 1 cm of solution of 1 g of oil per 100 ml in
                 iso-octane (2,2,4-trimethylpentane) at a wavelength of 270 nm) not higher than 0,25 and, after
                 treatment of the sample of oil with activated alumina, not higher than 0,11 ;
             (c) an extinction coefficient variation, in the 270 nm region, not higher than 0,01 .
                 This variation is defined by:
                                      A K = Km 0,5 (Km_4 + Km+4)
                 where Km             is the extinction coefficient at the wavelength of the maximum of the absorption curve
                                      in the 270 nm region and
                 Km_4 and Km + 4     are the extinction coefficients at wavelengths 4 nm lower and higher, respectively,
                                      than that of K ;
 ---pagebreak--- No L 330 / 72                            Official Journal of the European Communities                               9 . 12 . 85
             (d) negative Bellier and modified Vizern reactions;
             (e) a negative soap test;
             (f) such a taste that it is suitable in that state for immediate consumption.
        II. For the purposes of subheading 15.07 A I b), "virgin lampante oil", whatever its acidity, means olive oil:
             — either having the following characteristics:
                 (a) a K270 extinction coefficient higher than 0,25 and, after treatment of the sample with activated
                     alumina, not higher than 0,11 . Some oils having a free fatty acid content, expressed as oleic acid, of
                     more than 3,3 % may have, after passage through activated alumina, a K270 extinction coefficient
                     higher than 0,11 . If so, after neutralisation and decolourisation in the laboratory, they must have the
                     following characteristics:
                      — a Kz70 extinction coefficient not higher than 1,10;
                     — an extinction coefficient variation, in the 270 nm region, higher than 0,01 but not higher than
                         0,16;
                 (b) negative Bellier and modified Vizern reactions;
                 (c) negative soap test;
             — or having the characteristics under I {a), (b), (c), (d), and (e), but a taste which renders it unsuitable in
                 that state for immediate consumption.
        III. Subheading 15.07 Ale) covers oils, especially, oils from "olive residues ", having the following
             characteristics :
             (a) a free fatty acid content, expressed as oleic acid, higher than 3 %;
             (b) positive Bellier and/or modified Vizern reactions;
             (c) a negative soap test.
    C. Subheading 15.07 All a) covers olive oil obtained by the treatment of olive oils falling within subheading 15.07
        A I a) or 15.07 A I b), whether or not blended with virgin olive oil, having the following characteristics:
        (a) a free fatty acid content expressed as oleic acid, not exceeding 3 %;
        (b) — a positive soap test, or a K270 extinction coefficient higher than 0,25 but not higher than 1,10 and, after
                 treatment of the sample of oil with activated alumina, higher than 0,11 , and
             — an extinction coefficient variation, in the 270 nm region, higher than 0,01 but not higher than 0,16 .
                 This variation is defined by:
                                      A K = Km-0,5 (Km^4 + Km+4)
                 where Km is the extinction coefficient at the wavelength of maximum absorption curve in the 270 nm
                             region and
                 Km_4 and Km+4 are the extinction coefficients at wavelengths 4 nm lower and higher, respectively, than
                                   that of Km;
        (c) negative Bellier and modified Vizern reactions.
3 . Subheading 15.17 B I does not cover:
    (a) residues resulting from the treatment of fatty substances containing oil having an iodine index, determined by
        the Wijs method, without catalyst, lower than 70 or higher than 100;
    (b) residues resulting from the treatment offatty substances containing oil having an iodine index not lower than 70
        or higher than 100, of which the peak area representing the retention volume of ^-sitosterol, determined in
        accordance with the provisions in Annex VIII to the Regulation mentioned in Additional Note 4 below, is less
        than 93 % of the total sterol peak areas,
4. The analytical methods for the determination of the characteristics of the products referred to above are those laid
    down in the Annexes to Regulation (EEC) No 1058/77.
 ---pagebreak--- 9 . 12 . 85                                              Official Journal of the European Communities                                     No L 330 / 73
                                                                                                                                    Rate of duty
        Heading                                                                                                          Autonomous
         number                                                            Description                                        %             Conventional
                                                                                                                           or levy                "/»
                                                                                                                             ( 1 .)
             1                                                                   2                                             3                   4
         15.01             Lard , other pig fat and poultry fat , rendered or solvent-extracted:
                           A. Lard and other pig fat:
                                   I.   For industrial uses other than the manufacture of foodstuffs for human
                                        consumption ( a )                                                                   4 (L)                  3
                                  11 .  Other                                                                              20 ( L )
                           B. Poultry fat                                                                                  18 ( L )               18
         15.02             Fats of bovine cattle, sheep or goats, unrendered; rendered or solvent-extracted
                           fats ( including "premier jus") obtained from those unrendered fats:
                           A.     For industrial uses other than the manufacture of foodstuffs for human
                                  consumption ( a )                                                                           2                   0,2
                           B.     Other :
                                   I. Unrendered fats «f bovine cattle ; rendered or solvent-extracted fats
                                        ( including "premier jus") obtained from those fats                                  10                   3,9
                                  II . Unrendered fats of sheep or goats ; rendered or solvent-extracted fats
                                        ( including "premier jus") obtained from those fats                                  10                     5
         15.03             Lard stearin , oleostearin and tallow stearin ; lard oil , oleo-oil and tallow oil , not
                           emulsified or mixed or prepared in any way:
                           A.     Lard stearin and oleostearin :
                                   I. For industrial uses ( a )                                                             Free                 Free
                                  II .  Other                                                                                 8                    8
                           B.     Tallow oil for industrial uses other than the manufacture of foodstuffs for
                                  human consumption ( a )                                                                    12                    4
                           C.     Other                                                                                      12                   io
         15.04             Fats and oils , of fish and marine mammals , whether or not refined :
                           A.     Fish-liver oil :
                                   I. Of a vitamin A content not exceeding 2 500 international units per
                                        gram                                                                                6 ( b)               (••)
                                  II .  Other                                                                             Free ( b )             (♦.)
                           B.     Whale oil and oils of other cetaceans                                                     2 (b)                (.♦,
                           C.     Other                                                                                   Free ( b )             (**)
         15.05             Wool grease and fatty substances derived therefrom ( including lanolin):
                           A. Wool grease , crude                                                                             6                     5
                           B.     Other .                                                                                    10                   4,1
         15.06             Other animal oils and fats ( including neat's-foot oil and fats from bones
                           or waste )                                                                                         4                     2
         15.07             Fixed vegetable oils , fluid or solid , crude, refined or purified:
                           A.     Olive oil :
                                  I.     Untreated :
                                        a ) Virgin olive oil                                                               20 ( L )
                                        b ) Virgin lampante olive oil                                                      20 ( L ) ...
                                        c)    Other                                                                        20 ( L )
( a ) tntry under this subheading is subject to conditions to be determined by the competent authorities.
( b ) In certain conditions , the collection of a -compensatory amount is provided for in addition to the customs duty .
(**) To be determined .
 ---pagebreak--- No L 330 / 74                                        Official Journal of the European Communities                                               9 . 12 . 85
                                                                                                                                   Rate of duty
      Heading                                                                                                             Autonomous
       number                                                          Description                                             %           Conventional
                                                                                                                            or levy               %
                                                                                                                              (L)
           1                                                                 2                                                 3                   4
        15.07            A. II . Other :
      (cont'd)
                                    a) Obtained by processing oils falling within subheading 15.07 A I a ) or
                                         15.07 Alb ), whether or not blended with virgin olive oil                    ...   20 ( L )
                                    b ) Other                                                                               20 ( L )
                         B. China-wood and oiticica oils; myrtle wax and Japan wax                                           3(a )                (b)
                         C. Castor oil :
                               I. For the production of aminoundecanoic acid for use in the manufacture of
                                    synthetic textile fibres or of artificial plastic materials (c)                        Free ( a )            Free
                              II . Other                                                                                     8(a )                 8
                         D. Other oils :
                               I. For technical or industrial uses other than the manufacture of foodstuffs
                                    for human consumption (c):
                                    a) Crude:
                                         1.   Palm oil .                                                                     5(a )               (,♦)
                                         2.   Tobacco-seed oil                                                               5(a )               r *)
                                         3.   Other                                                                          5(a )               (**)
                                    b ) Other:
                                         1 . Tobacco-seed oil                                                                8(a )               (")
                                         2.   Other                                                                          8(a )               ,»♦)
                              II . Other :
                                    a) Palm oil :
                                         1.   Crude                                                                          9(a )               (**)
                                         2.   Other                                                                         14(a )               (**)
                                    b ) Other:
                                         1 . Solid , in immediate packings of a net capacity of 1 kg or less . .            20 ( a )
                                         2 . Solid , other; fluid :
                                              aa ) Crude                                                                    10 ( a)              (♦.)
                                              bb)Other                                                                      15 ( a )             (♦.)
        15.08            Animal and vegetable oils, boiled, oxidised, dehydrated, sulphurised, blown or
                         polymerised by heat in vacuum or in inert gas, or otherwise modified                                 15                 12,2
                                                                               \
      [ 15.09
        15.10            Fatty acids; acid oils from refining; fatty alcohols:
                         A. Stearic acid                                                                                      12                  7,4
                         B. Oleic acid                                                                                        10                   7
                         C. Other fatty acids; acid oils from refining                                                         8                  4,6
                         D. Fatty alcohols                                                                                    13                   6
(a ) In certain conditions, the collection of a compensatory amount is provided for in addition to the customs duty .
( b) See Annex .
(c) Entry under this subheading is subject to conditions to be determined by the competent authorities.
(**) To be determined .
 ---pagebreak--- 9 . 12 . 85                                             Official Journal of the European Communities                                       No L 330 / 75
                                                                                                                                     Rate of duty
      Heading                                                                                                               Autonomous
       number                                                           Description                                              %           Conventional
                                                                                                                              or levy              %
                                                                                                                                (L)
            1                                                                  2                                                 3                 4
         15.11            Glycerol and glycerol lyes:
                          A. Crude glycerol and glycerol lyes . ,                                                                3                 1,5
                          B. Other, including synthetic glycerol                                                                10                  6
        15.12             Animal or vegetable oils and fats, wholly or partly hydrogenated, or solidified or
                          hardened by any other process, whether or not refined, but not further
                          prepared :
                          A. In immediate packings of a net capacity of 1 kg or less                                          20 ( a )
                          B. Other                                                   .,.                                      17 ( a )            (")
        15.13             Margarine, imitation lard and other prepared edible fats                                            25 ( a )             25
      [ 15.14]
         15.15            Spermaceti, crude, pressed or refined, whether or not coloured; beeswax and
                          other insect waxes, whether or not coloured:
                          A. Spermaceti, crude, pressed or refined, whether or not coloured                                      7                3,5
                          B. Beeswax and other insect waxes , whether or not coloured :
                                 I. Raw                                                  .                                     Free               Free
                               II . Other                                                                                       10                  5
        15.16             Vegetable waxes, whether or not coloured:
                          A. Raw                                                                                               Free               Free
                          B. Other                                                                                               8                  4
         15.17            Degras; residues resulting from the treatment of fatty substances or animal or
                          vegetable waxes:
                          A. Degras                                                                                              9                  6
                          B. Residues resulting from the treatment of fatty substances or animal or
                               vegetable waxes:
                               I.     Containing oil having the characteristics of olive oil :
                                      a ) Soapstocks                                                                          7 (L)
                                      b ) Other                                                                                2(L )
                               II . Other :
                                      a) Oil foots and dregs; soapstocks                                                       7(a ).               5
                                      b ) Other                                                                                2(a )                2
    ( a ) In certain conditions , the collection of a compensatory amount is provided for in addition to the customs duty .
    (**) To be determined .
 ---pagebreak---  No L 330 / 76                                       Official Journal of the European Communities                                                                9 . 12 . 85
                                                                              SECTION IV
                         PREPARED FOODSTUFFS ; BEVERAGES, SPIRITS AND VINEGAR ; TOBACCO
                                                                               CHAPTER 16
                                    PREPARATIONS OF MEAT, OF FISH , OF CRUSTACEANS OR MOLLUSCS
Note
This Chapter does not cover meat, meat offal , fish , crustaceans or molluscs, prepared or preserved by the processes
specified in Chapters 2 and 3 .
Additional Notes
 1 . For the purposes of subheadings 16.02 B 1 a) 1 , 16.02 B III a) 1 , B III b) 1 aa) and B III b) 2 aa) 11 , the term
       "uncooked" shall apply to products which have not been subjected to any heat-treatment or which have been
       subjected to a heat-treatment insufficient to ensure the coagulation of meat proteins in the whole of the product and
       which therefore, in the case of subheadings 16.02 B III a) 1 and B III b) 1 aa), show traces of a pinkish liquid on the
       cut surface when the product is cut along a line passing through its thickest part.
2 . For the purposes of subheadings 16.02 B III a) 2 aa) 11 and B III a) 2 aa) 22, the term "parts thereof' shall apply
      only to prepared or preserved meat which, due to the size and the characteristics of the coherent muscle tissue, is
      identifiable as having been obtained from hams, loins, collars or shoulders of domestic swine, as the case may
      be.
                                                                                                                                                   Rate of duty
        Heading                                                                                                                          Autonomous
        number                                                          Description                                                             %            Conventional
                                                                                                                                             or levy               %
                                                                                                                                               (L)
            1                                                                 2                                                                 3                  4
         16.01           Sausages and the like , of meat, meat offal or animal blood :
                         A. Liver sausages                                                                                                  24 ( L )               24
                         B. Other ( a ):
                                I. Sausages, dry or for spreading , uncooked                                                                21 ( L )
                               II .  Other                                                                                                  21 ( L )
         16.02           Other prepared or preserved meat or meat offal :
                         A.    Liver :
                                I.   Goose or duck liver                                                                                       20                  16
                               II .  Other .                                                                                                25 ( L )               25
                         B.    Other:
                               I.    Poultry meat or offal :
                                     a ) Containing 57 % or more by weight of poultry meat ( b):
                                          1 . Containing uncooked meat or offal ; mixtures of cooked meat or
                                               offal and uncooked meat or offal :
                                               aa ) Containing only turkey meat                                                             21 ( L )               17
                                               bb ) Other                                                                                   21 ( L )
                                          2.   Other                                                                                        21 ( L )               17
                                     b ) Containing 25 % or more but less than 57 % by weight of poultry
                                          meat ( b ) ...... .                                                                               21 ( L )               17
                                     c)   Other                                                                                             21 ( L )               17
                               II .  Game or rabbit meat or offal                                                                              21                  17
( a ) The levy applicable to sausages imported in containers which also contain preservative liquid is collected on the net weight , i.e. after deduction of the weight of the
      liquid .
( h ) For the purpose of determining the percentage of poultry meat , the weight of any bones is to be disregarded .
 ---pagebreak---  9 . 12 . 85                                           Official Journal of the European Communities                               No L 330 / 77
ll                                                                                                                          Rate of duty
      Heading                                                                                                    Autonomous
       number                                                            Description                                  %             Conventional
                                                                                                                   or levy                %
                                                                                                                     ( L)
          1                                                                    2                                       3                  4
       16.02             B. III . Other:
      (cont'd)
                                    a) Containing meat or offal of domestic swine:
                                         1 . Containing bovine meat, uncooked                         .            26 (L )                —
Il                                       2 . Other, containing by weight:                                                         I
                                              aa) 80 % or more of meat or offal , of any kind, including fats of
                                                     any kind or origin :
                                                     1 1 . Hams or loins (excluding collars); parts thereof        26 ( L )
Il                                                   22 . Collars or shoulders; parts thereof                      26 ( L)                —
II                                                   33 .   Other . .                                              26 (L )                —
                                              bb) 40 % or more but less than 80 % of meat or offal , of any
                                                     kind , including fats of any kind or origin                   26 . ( L )
li                                            cc) Less than 40 % of meat or offal, of any kind, including fats                    I
ll                                                   of any kind or origin                                         26 (L)                 —
II                                  b ) Other:                                                                   \I
                                         1 . Containing bovine meat or offal:                                                     \
II                                            aa ) Uncooked ; mixtures of cooked meat or offal and uncooked IlIl
II                                                   meat or offal                                                   20                   —
IlI                                                                                                               + (L)C )        II
li                                            bb ) Other                                                             26                   26
\\                                       2 . Other:                                                              \
                                              aa) Of sheep or goats:
                                                     11 . Uncooked ; mixtures of cooked meat or offal and
                                                            uncooked meat or offal                                   20                   (a)
ll                                                   22 .   Other . .                                                20                   (a)
                                              bb ) Other                                                             26                   26
       16.03             Meat extracts, meat juices and fish extracts, in immediate packings of a net
                         capacity of:
                         A. 20 kg or more                                                                           Free                 0,3
Il                       B. More than 1 kg but less than 20 kg                                                        9                  4,2
                         C. 1 kg or less                                                                             24                   20
       16.04             Prepared or preserved fish, including caviar and caviar substitutes:
Il                       A. Caviar and caviar substitutes:
                               I. Caviar ( sturgeon roe) .                                                           30                   30
ll                            II . Other                                                                             30                   30
ll                       B. Salmonidae :                                                                         I
Il                             I. Salmon                                                       ...                   20                  (••)..:
                              II . Other                                                                             20                  8,4
(a)  See Annex .
(*-) In certain conditions a levy is applicable in addition to the customs duty .
(**} To be determined .
 ---pagebreak--- No L 330 / 78                            Official Journal of the European Communities                         9 . 12 . 85
                                                                                                 Rate of duty
       Heading                                                                          Autonomous
        number                                        Description                            O/
                                                                                              /0         Conventional
                                                                                          or levy              %
                                                                                            (L)
           1                                               2                                  3                 4
        16.04      C. Herring:
       (cont'd)
                       I. Fillets, raw, coated with batter or breadcrumbs , deep frozen     18                  15
                      II . Other                                                            23                  20
                   D. Sardines                                                              25                  25
                   E. Tunny                                                                 25                  24
                   F. Bonito (Sarda spp), mackerel and anchovies                            25                  (a)
                   G. Other:
                       I. Fillets, raw, coated with batter or breadcrumbs , deep frozen     18                  15
                      II . Other                                                            25                  20
        16.05      Crustaceans and molluscs, prepared or preserved:
                   A. Crabs                                                                 20                  16
                   B. Other                                                                 20                 20
 ( a ) See Annex .
 ---pagebreak--- 9 . 12 . 85                                         Official Journal of the European Communities                                                   No L 330 / 79
                                                                             CHAPTER 17
                                                         SUGARS AND SUGAR CONFECTIONERY
Notes
1 . This Chapter does not cover:
     ( a) Sugar confectionery containing cocoa (heading No 18.06 );
     ( b) Chemically pure sugars (other than sucrose, glucose and lactose) and other products of heading No 29.43 ;
           or
     (c) Medicaments and other products of Chapter 30 .
2 . Chemically pure sucrose, whatever its origin, is to be classified in heading No 17.01 .
Additional Notes
1 . For the purposes of heading No 17.01 :
     — "White sugar" means sugar, not flavoured or coloured, containing, in the dry state, 99,5 % or more by weight
           of sucrose, determined by the polarimetric method;
     — "Raw sugar" means sugar, notflavoured or coloured, containing, in the dry state, less than 99,5 % by weight of
           sucrose, determined by the polarimetric method.
2 . For the purposes of subheading 17.02 D I, "isoglucose " means the product obtained from glucose ot its polymers
     with a content by weight in the dry state of at least 10 % fructose.
3 . When imported in the form of an assortment, goods falling within subheading 17.04 D are to be classified
     according to the average content in milkfats, sucrose and starch of the assortment as a whole.
                                                                                                                                            Rate of duty
       Heading
       number                                                          Description                                               Autonomous          Conventional
                                                                                                                                        %                   %
           1                                                                2                                                           3                   4
        17.01           Beet sugar and cane sugar, in solid form:
ll                      A. White sugar; flavoured or coloured sugar                                                                  80 ( L )               —
II                      B. Raw sugar:                                                                                         I
                              I. For refining ( a)                                                                                   80 ( L)
                             II .  Other                                                 :                                           80 (L)     '           —
        17.02           Other sugars in solid form; sugar syrups, not containing added flavouring or
                        colouring matter; artificial honey, whether or not mixed with natural honey;
                        caramel :
                        A. Lactose and lactose syrup :
                              I. Containing, in the dry state, 99% or more by weight of the pure
                                   product ( b )                                                                                     24 ( L )               —
                             II .  Other       ...                                                                                   24 ( L )               —
(a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
(b) The customs treatment in respect of lactose and lactose syrup of subheading 17.02 A II shall also apply to the lactose and lactose syrup of the present subheading
     ( 17.02 A I ).
 ---pagebreak--- No L 330 / 80                                          Official Journal of the European Communities                                                               9 . 12 . 85
                                                                                                                                                    Rate of duty
        Heading
         number                                                          Description                                                    Autonomous          Conventional
                                                                                                                                               %                    %
            1                                                                 2                                                                3                     4
         17.02            B. Glucose and glucose syrup ; maltodextrine and maltodextrine syrup :
        (cont'd)
                                 I. Glucose and glucose syrup containing, in the dry state , 99 % or more by
                                      weight of the pure product ( a ):
                                      a ) In the form of white crystalline powder , whether or not
                                            agglomerated                                                                                    25 ( L )                —
                                      b)    Other                                                                                           25 ( I. )
                                II .  Other
l                                     a)    In the form of white crystalline powder , whether or not
                                            agglomerated                                                                                    50 ( L )                —
\\                                    b)    Other                                                                                           50 ( I. )               —
                          C. Maple sugar and syrup:
                                 I. Maple sugar in solid form , flavoured or coloured                                                       67 ( L )                —
                                II .  Other             ...          ...                                              ...                   42 ( 1 .)               10
                          D. Other sugars and syrups :
                                 I. Isoglucose                                                                                              80 ( L )                —
                                II .  Other                                                                                                 80 ( L )                —
li                        E. Artificial honey , whether or not mixed with natural honey                                                     50 ( L )                —
                          F.    Caramel :'
                                 I. Containing 50 % or more by weight of sucrose in the dry matter ....                                     47 ( L )                —
                                II .  Other :                                                                                        \
\                                     ( a ) In the form of powder , whether or not agglomerated                                             47 ( L )                —
||                                    ( b ) Other                                                                                           47 ( L )                —
         17.03            Molasses                                                                                                      65 ( I. ) ( b )             —
         17.04            Sugar confectionery, not containing cocoa:                                                                      »
                          A. Liquorice extract containing more than 10 % by weight of sucrose but not                                \
||                              containing other added substances                                                                             21                    —
li                        B. Chewing gum containing by weight of sucrose ( including invert sugar
||                              expressed as sucrose ):                                                                              \
                                 I    Less than 60 %                                                                                         16,5                    8
                                                                                                                                             +  vc                 +    vc
                                                                                                                                                               subject to
                                                                                                                                                                 a max.
                                                                                                                                                                  of 23
                                II .  60 % or more                                                                                           16,5                     8
                                                                                                                                             +  vc                 +    vc
                                                                                                                                                               subject to
                                                                                                                                                                 a max.
                                                                                                                                                                  of 23
                          C.    White chocolate        ...                                                                        .          20,7                    13
                                                                                                                                             +   vc                +    vc
                                                                                                                                                               subject to
                                                                                                                                                                 a max.
                                                                                                                                                             of 27 + ads
( a ) The customs treatment in respect of glucose and glucose syrup of subheading 17.02 B 1 1 shall also apply to the glucose and glucose syrup of the - present subheading
      ( 17.02 B I ).
(b)   The autonomous dut \ is :
      —     free for non-decolourised molasses for the manufacture ot forage containing molasses ;
      —     9 % for non-decolourised sugar cane molasses containing less than 63 % b\ weight of sucrose in the dr\ matter , for the manufacture of coffee substitutes ;
      —     19-% for non-decolourised molasses for the manufacture of citric acid ;
      —     67 % for flavoured or coloured molasses .
 ---pagebreak--- 9 . 12 . 85                          Official Journal of the European Communities                           No L 330 / 81
                                                                                                      Rate of duty
     Heading                                                                                 Autonomous
      number                                      Description                                     <V
                                                                                                   /o         Conventional
                                                                                               or levy              %
                                                                                                 (L)
         1                                            . 2                                          3                4
      17.04   D. Other:
     (cont'd)
                 I. Containing no milkfats or containing less than 1,5 % by weight of such
                    fats :
                    a) Containing no sucrose or containing less than 5 % by weight of
                           sucrose (including invert sugar expressed as sucrose)                20,7                13
                                                                                                + vc               + vc
                                                                                                                subject to
                                                                                                                 a max.
                                                                                                              of 27 + ads
                    b) Containing by weight of sucrose ( including invert sugar expressed as                I
Il                         sucrose):
                           1.  5 % or more but less than 30 %                                   20,7                13
                                                                                                + vc               + vc
                                                                                                                subject to
                                                                                                                 a max.
                                                                                                              of 27 + ads
Il                         2.  30 % or more but less than 40 %                                  20,7                13
                                                                                                + vc               + vc
                                                                                                                subject to
                                                                                                                 a max.
                                                                                                              of 27 + ads
                           3.  40 % or more but less than 50 % :
                               aa ) Containing no starch                                        20,7                13
                                                                                                + vc               + vc
                                                                                                                subject to
                                                                                                                 a max.
                                                                                                              of 27 + ads
                               bb) Other                                                        20,7                13
                                                                                                + vc               + vc
                                                                                                                subject to
                                                                                                                 a max.
                                                                                                              of 27 + ads
                           4.  50 % or more but less than 60 %                                  20,7                13
                                                                                                + vc               + vc
                                                                                                                subject to
                                                                                                                 a max.
                                                                                                              of 27 + ads
                           5.  60 % or more but less than 70 %                                  20,7                13
                                                                                                + vc               + vc
                                                                                                                subject to
                                                                                                                  a max.
                                                                                                              of 27 + ads
                           6.  70 % or more but less than 80 %                                  20,7                 13
                                                                                                + vc               + vc
                                                                                                                subject to
                                                                                                                  a max.
                                                                                                              of 27 + ads
                           7.  80 % or more but less than 90 %                                  20,7                13
                                                                                                + vc               + vc
                                                                                                                subject to
                                                                                                                  a max.
                                                                                                              of 27 + ads
                           8.  90 % or more                                                     20,7                13
                                                                                                + vc                + vc
                                                                                                                subject to
                                                                                                                  a max.
                                                                                                              of 27 + ads
 ---pagebreak--- No L 330 / 82                      Official Journal of the European Communities                                    9 . 12 . 85
                                                                                                       Rate of duty
   Heading                                                                                    Autonomous
    number                                      Description                                        %           Conventional
                                                                                                or levy              %
                                                                                                  (L)
       1                                             2                                             3                  4
     17.04    D. II . Other:
    (cont'd           a) Containing no sucrose or containing less than 5 % by weight of
                         sucrose (including invert sugar expressed as sucrose)                   20,7                 13
                                                                                                 +  vc              + vc
                                                                                                                 subject to
                                                                                                                  a max.
                                                                                                               of 27 + ads
                      b) Containing by weight of sucrose (including invert sugar expressed as
                         sucrose):
                         1.  5 % or more but less than 30 %                                      20,7                13
                                                                                                 + vc               + vc
                                                                                                                 subject to
                                                                                                                  a max.
                                                                                                               of 27 + ads
                         2.  30 % or more but less than 50 %                                     20,7                13
                                                                                                 + vc               + vc
                                                                                                                 subject to
                                                                                                                  a max.
                                                                                                               of 27 + ads
                         3 . 50 °/o or more but less than 70 % . .                               20,7                13
                                                                                                 + vc               + vc
                                                                                                                 subject to
                                                                                                                  a max.
                                                                                                               of 27 + ads
                         4.  70 % or more                                                        20,7                13
                                                                                                 + vc               + vc
                                                                                                                 subject to
                                                                                                                  a max.
                                                                                                               of 27 + ads
   [ 17.05]
 ---pagebreak--- 9 . 12 . 85                            Official Journal of the European Communities                            No L 330 / 83
                                                          CHAPTER 18
                                            COCOA AND COCOA PREPARATIONS
Notes
1 . This Chapter does not cover the preparations described in heading No 19.02, 19.08 , 22.02, 22.09 or 30.03
     containing cocoa or chocolate .
2. Heading No 18.06 includes sugar confectionery containing cocoa and subject to Note 1 of this Chapter, other food
     preparations containing cocoa .
Additional Note
When imported in the form of an assortment, goods falling within subheading 1 8. 06 C are to be classified according to
the average content in sucrose and milkfats of the assortment as a whole.
I1                                                                                                       Rate of duty
      Heading                                                                                    Autonomous
      number                                         Description                                      %          Conventional
                                                                                                   or levy             %
                                                                                                     (L)
         1                                               2                                            3                4
       18.01      Cocoa beans, whole or broken, raw or roasted                                       6,7              3,2
       18.02      Cocoa shells, husks, skins and waste                                                9               3,6
       18.03      Cocoa paste (in bulk or in block), whether or not defatted                         25                15
       18.04      Cocoa butter (fat or oil)                                                          22                12
       18.05      Cocoa powder, unsweetened                                                          27               18,3
       18.06      Chocolate and other food preparations containing cocoa:
                  A. Cocoa powder, not otherwise sweetened than by the addition of sucrose,
                     containing by weight of sucrose:
                        I. Less than 65 %                                                           29,6               10
                                                                                                    + vc              + vc
                      II . 65 % or more but less than 80 %                                   . .    29,6               10
                                                                                                    + vc              + vc
                     III . 80 % or more ...»                                                        29,6               10
                                                                                                    + vc              + vc
||                B. Ice-cream (not including ice-cream powder) and other ices :                 ||||
                     I.    Containing no milkfats or containing less than 3 % by weight of such
                           fats                                                                     22,3               12
                                                                                                    + vc              + vc
                                                                                                                     subject
                                                                                                                   to a max.
                                                                                                                 of 27 + ads
 ---pagebreak--- No L 330 / 84                       Official Journal of the European Communities                                       9 . 12 . 85
                                                                                                          Rate of duty
   Heading                                                                                       Autonomous
    number                                        Description                                         %           Conventional
                                                                                                   or levy               %
                                                                                                     (L)
      1                                               2                                               3                   4
    18.06     B. II. Containing by weight of milkfats:
   (cont'd)
                      a)   3 % or more but less than 7 %                                            22,3                  12
                                                                                                    + vc                + vc
                                                                                                                      subject
                                                                                                                    to a max.
                                                                                                                  of 27 + ads
                      b)   7 % or more                                                              22,3                  12
                                                                                                    +   vc              + vc
                                                                                                                      subject
                                                                                                                    to a max.
                                                                                                                  of 27 + ads
              C. Chocolate and chocolate goods , whether or not filled; sugar confectionery
                 and substitutes therefor made from sugar substitution products , containing
                 cocoa :
                 I.   Containing no sucrose or containing less than 5 % by weight of sucrose
                      (including invert sugar expressed as sucrose)                                 22,3                  12
                                                                                                    + vc                + vc
                                                                                                                      subject
                                                                                                                    to a max.
                                                                                                                  of 27 + ads
                 II . Other :
                      a) Containing no milkfats or containing less than 1,5 % by weight of
                           such fats and containing by weight of sucrose (including invert sugar
                           expressed as sucrose):
                           1.  Less than 50 %                                                       22,3                  12
                                                                                                    + vc                + vc
                                                                                                                      subject
                                                                                                                    to a max.
                                                                                                                  of 27 + ads
                           2.  50 % or more                                                         22,3                  12
                                                                                                    + vc                + vc
                                                                                                                      subject
                                                                                                                    to a max.
                                                                                                                  of 27 + ads
\\                    b ) Containing by weight of milkfats:
                           1.  1,5 % or more but less than 3 %                 . .                  22,3                  12
                                                                                                    + vc                + vc
                                                                                                                      subject
                                                                                                                    to a max.
                                                                                                                  of 27 + ads
                           2.  3 % or more but less than 4,5 %                                      22,3                  12
                                                                                                    + vc                + vc
                                                                                                                      subject
                                                                                                                    to a max.
                                                                                                                  of 27 + ads
                           3.  4,5 % or more but less than 6 %                                      22,3                  12
                                                                                                    +   vc              + vc
                                                                                                                      subject
                                                                                                                    to a max.
                                                                                                                  of 27 + ads
                           4.  6 % or more                                                          22,3                  12
                                                                                                    + vc                + vc
                                                                                                                      subject
                                                                                                                    to a max.
                                                                                                                  of 27 + ads
 ---pagebreak--- 9 . 12 . 85                                       Official Journal of the European Communities                         No L 330 / 85
                    I                                                                                            Rate of duty
     Heading                                                                                            Autonomous
      number                                                   Description                                   o/
                                                                                                              /o         Conventional
                                                                                                          or levy              %
                                                                                                            (L)
         1                                                         2                                          3                4
       18.06          D.    Other :
     (cont'd)
                            I.  Containing no milkfats or containing less than 1,5 % by weight of such
                                fats:
                                a) In immediate packings of a net capacity of 500 g or less                22,3                12
                                                                                                           + vc               + vc
                                                                                                                            subject
                                                                                                                          to a max.
                                                                                                                         of 27 + ads
                                b ) Other                                                                22,3 ( a )            —
                                                                                                           + vc
                           II . Containing by weight of milkfats:
II                              a)    1,5 % or more but not more than 6,5 % :                                          \
                                      1 . In immediate packings of a net capacity of 500 g or less ....  22,3 ( a )            12
                                                                                                           + vc               + vc
                                                                                                                            subject
                                                                                                                          to a max.
                                                                                                                         of 27 + ads
                                      2.    Other                                                        22,3 ( a )            —
                                                                                                           + vc
                                b) More than 6,5 % but less than 26 % :
                                      1 . In immediate packings of a net capacity of 500 g or less ....    22,3                12
                                                                                                           + vc               + vc
                                      2.    Other                                                        22.3(a )              —
                                                                                                           + vc
||                              c)    26 % or more :                                                    I
                                      1 . In immediate packings of a net capacity of 500 g or less ....    22,3                12
                                                                                                           + vc               + vc
                                      2.    Other                                                        22,3 ( a )            —
                                                                                                           + vc
    (a) Duty suspended to 19 % for an indefinite period.
 ---pagebreak--- No L 330 / 86                            Official Journal of the European Communities                                      9 . 12 . 85
                                                            CHAPTER 19
                     PREPARATIONS OF CEREALS, FLOUR OR STARCH; PASTRYCOOKS' PRODUCTS
Notes
1 . This Chapter does not cover:
    (a) Preparations of flour, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes,
         containing SO % or more by weight of cocoa (heading No 18.06 );
    (b) Biscuits or other articles made from flour or from starch , specially prepared for use as animal feeding stuffs
         (heading No 23.07 ); or
    (c) Medicaments and other products of Chapter 30 .
2. In this Chapter the expression "flour" includes the flour of fruits or of vegetables, and products of such flour are to
    be classified with similar products of cereal flour.
Additional Note
When imported in the form of an assortment, goods falling within subheading 19.08 B are to be classified according to
the average content in starch, sucrose and milkfats of the assortment as a whole.
                                                                                                               Rate of duty
     Heading                                                                                           Autonomous
      number                                           Description                                         %           Conventional
                                                                                                         or levy             %
                                                                                                           (L)
         1                                                  2                                               3                 4
     [ 19.01 ]
       19.02      Malt extract; preparations of flour, meal, starch or malt extract, of a kind used as
                  infant food or for dietetic or culinary purposes, containing less than 50 % by
                  weight of cocoa:
                  A.  Malt extract:
                        I. With a dry extract content of 90 % or more by weight                           16,3                 8
                 \                                                                                        + vc              + vc
                      II .  Other                                                                         16,3                 8
                 \                                                                                        + vc              + vc
\\                B.   Other :
                        I. Containing malt extract and not less than 30 % by weight of reducing                      \
                            sugars (expressed as maltose)                                                 19,6                11
                 \                                                                                        + vc              + vc
Il                     II . Other:
                            a) Containing no milkfats or containing less than 1,5 % by weight of
                                such fats:
                                1 . Containing less than 14 % by weight of starch:
                                     aa) Containing no sucrose or containing less than 5 % by
                                           weight of sucrose (including invert sugar expressed as
                                           sucrose                                                        19,6                11
                                                                                                          + vc              + vc
                                     bb) Containing by weight of sucrose (including invert sugar
li                                         expressed as sucrose):                                      \
                                           11 .  5 % or more but less than 60 %                           19,6                11
                 \                                                                                        + vc              + vc
II                                         22 .  60 % or more                                             19,6                11
                                                                                                          + vc              + vc
 ---pagebreak--- 9 . 12 . 85                        Official Journal of the European Communities                            No L 330 / 87
                                                                                                     Rate of duty
     Heading                                                                               Autonomous
      number                                    Description                                     o/
                                                                                                 /o          Conventional
                                                                                             or levy               %
                                                                                               (L)
         1                                          2                                            3                 4
      19.02   B. II . a) 2 . Containing 14 % or more but less than 32 % by weight of
     (cont'd)                 starch :
                              aa)   Containing no sucrose or containing less than 5 % by
                                    weight of sucrose (including invert sugar expressed as
                                    sucrose)                                                  19,6                 11
                                                                                              + vc                + vc
                              bb )  Other                                                     19,6                 11
                                                                                              + vc                + vc
                          3 . Containing 32 % or more but less than 45% by weight of
                              starch :
                              aa )  Containing no sucrose or containing less than 5 % by
                                    weight of sucrose (including invert sugar expressed as
                                    sucrose)                                                  19,6                 11
                                                                                              + vc                + vc
                              bb )  Other                                                     19,6                 11
                                                                                              + vc                + vc
                         4. Containing 45 % or more but less than 65 % by weight of
                              starch :
                              aa)   Containing no sucrose or containing less than 5 % by
                                    weight of sucrose (including invert sugar expressed as
                                    sucrose                                                   19,6                 11
                                                                                              + vc                + vc
                              bb )  Other                                                     19,6                 11
                                                                                              + vc                + vc
                         5 . Containing 65 % or more but less than 80 % by weight of
                              starch :
                              aa)   Containing no sucrose or containing less than 5 % by
                                    weight of sucrose (including invert sugar expressed as
                                    sucrose)                                                  19,6                 11
                                                                                              + vc                + vc
                              bb )  Other                                                     19,6                 11
                                                                                              + vc                + vc
                          6 . Containing 80 % or more but less than 85 % by weight of
                              starch :
                              aa)   Containing no sucrose or containing less than 5 % by
                                    weight of sucrose (including invert sugar expressed as
                                    sucrose)                                                  19,6                 11
                                                                                              + vc                + vc
                              bb)   Other                                                     19,6                 11
                                                                                              + vc                + vc
                          7. Containing 85 % or more by weight of starch                      19,6                 11
                                                                                              + vc                + vc
                      b) Containing by weight of milkfats:
                          1.  1 ,5 % or more but less than 5 %                                19,6                 11
                                                                                              +    vc             + vc
                          2.  5 % or more                                                .    19,6                 11
                                                                                              + vc                + vc
       19.03  Macaroni, spaghetti and similar products:
              A. Containing eggs                                                              17,3                 12
                                                                                              + vc                + vc
              B. Other :
                  I. Containing no common wheat flour or meal                                 17,3                 12
                                                                                              + vc                + vc
                 II . Other                                                                   17,3                 12
                                                                                              + vc                + vc
 ---pagebreak--- No L 330 / 88                        Official Journal of the European Communities                                     9 . 12 . 85
                                                                                                         Rate of duty
   Heading                                                                                      Autonomous
    number                                        Description                                        %           Conventional
                                                                                                  pr levy               %
                                                                                                    ( L)
       1                                               2                                              3                  4
     19.04    Tapioca and sago; tapioca and sago substitutes obtained from potato or other
              starches                                                                             15,4                 10
                                                                                                   + vc                + vc
     19.05    Prepared foods obtained by the swelling or roasting of cereals or cereal products
              (puffed rice, corn flakes and similar products):
              A.   Obtained from maize                                                             14,3                  6
                                                                                                   + vc                + vc
              B.   Obtained from rice                                                              14,3                  8
                                                                                                   +   vc              + vc
              C.   Other .                                                                         14,3                  8
                                                                                                   + vc                + vc
   [ 19.06]
     19.07    Bread, ships' biscuits and other ordinary bakers' wares, not containing added
              sugar, honey, eggs, fats, cheese or fruit; communion wafers, cachets of a kind
              suitable for pharmaceutical use, sealing wafers, rice paper and similar products:
              A. Crispbread                                                                   .     24                   9
                                                                                                   + vc               + vc
                                                                                                                     subject
                                                                                                                   to a max .
                                                                                                                 of 24 + adf
              B.   Matzos                                                                           20                   6
                                                                                                   + vc                + vc
                                                                                                                     subject
                                                                                                                   to a max .
                                                                                                                 of 20 + adf
              C. Communion wafers, cachets of a kind suitable for pharmaceutical use,
                   sealing wafers, rice paper and similar products                                 19,5                  7
                                                                                                   + vc                + vc
              D. Other, containing by weight of starch :
I                  I.    Less than 50 %                                                            26,5
                                                                                                   + vc
                                                                                                                         14
                                                                                                                       + vc
                   II .  50 % or more .                                                            26,5                 14
                                                                                                   + vc                + vc
     19.08    Pastry, biscuits, cakes and other fine bakers' wares, whether or not containing
              cocoa in any proportion:
              A. Gingerbread and the like, containing by weight of sucrose (including invert
                   sugar expressed as sucrose):
I                     I. Less than 30 %                                                            29,2
                                                                                                   + vc
                                                                                                                        13
                                                                                                                       + vc
                    II. 30 % or more but less than 50 %                                            29,2                 13
                                                                                                   + vc                + vc
I                  III . 50 % or more                                                              29,2                  13
                                                                                                   + vc                + vc
 ---pagebreak--- 9 . 12 . 85                         Official Journal of the European Communities                               No L 330 / 89
                                                                                                         Rate of duty
     Heading                                                                                    Autonomous
      number                                      Description                                        %           Conventional
                                                                                                  or levy               %
                                                                                                    (L )
         1                                            2                                              3                  4
      19.08   B. Other :
     (cont'd)
                 I. Containing no starch or containing less than 5 % by weight of starch , and
                     containing by weight of sucrose (including invert sugar expressed as
                     sucrose ):
                     a ) Less than 70 %                                                            29,2                 13
                                                                                                   + vc                + vc
                                                                                                                     subject
                                                                                                                   to a max.
                                                                                                                 of 35 + ads
                     b ) 70 % or more                                                              29,2                 13
                                                                                                   + vc                + vc
                                                                                                                     subject
                                                                                                                   to a max.
                                                                                                                 of 35 + ads
li               II. Containing 5 % or more but less than 32 % by weight of starch:
                     a ) Containing no sucrose or containing less than 5% by weight of
                         sucrose (including invert sugar expressed as sucrose)                      28                  13
                                                                                                   + vc              ' + vc
                                                                                                                      subject
                                                                                                                   to a max.
                                                                                                                 of 30 + adf
                     b) Containing 5% or more but less than 30 % by weight of sucrose
                         (including invert sugar expressed as sucrose):
                         1 . Containing no milkfats or containing less than 1 ,5 % by weight of
                             such fats                                                             29,2                 13
                                                                                                   + vc                + vc
                                                                                                                     subject
                                                                                                                   to a max.
                                                                                                                 of 35 + ads
                         2.  Other                                                                 29,2                 13
                                                                                                   + vc                + vc
                                                                                                                      subject
                                                                                                                   to a max.
                                                                                                                 of 35 + ads
                     c) Containing 30 % or more but less than 40 % by weight of sucrose
                         (including invert sugar expressed as sucrose):
                         1 . Containing no milkfats or containing less than 1 ,5 % by weight of
                              such fats                                                            29,2                 13
                                                                                                   + vc                + vc
                                                                                                                     subject
                                                                                                                   to a max.
                                                                                                                 of 35 + ads
                         2.   Other                                                                29,2                 13
                                                                                                   +  vc               + vc
                                                                                                                      subject
                                                                                                                   to a max.
                                                                                                                 of 35 + ads
                     d) Containing 40 % or more by weight of sucrose (including invert sugar
                         expressed as sucrose):
                         1 . Containing no milkfats or containing less than 1 ,5 % by weight of
                              such fats . . . .                                                    29,2                 13
                                                                                                   + vc                + vc
                                                                                                                      subject
                                                                                                                   to a max.
                                                                                                                 of 35 + ads
 ---pagebreak--- No L 330 / 90                         Official Journal of the European Communities                                      9 . 12 . 85
               l                                                                                           Rate of duty
   Heading                                                                                         Autonomous
    number                                          Description                                         %          Conventional
                                                                                                     or levy              %
                                                                                                       (L)
      1                                                 2                                               3                  4
    19.08      B. II . d ) 2 . Other                                                                  29,2                 13
   (cont'd)                                                                                           + vc               + vc
                                                                                                                       subject
                                                                                                                     to a max.
                                                                                                                   of 35 + ads
                  III. Containing 32 % or more but less than 50 % by weight of starch:
                       a) Containing no sucrose or containing less than 5% by weight of
                           sucrose (including invert sugar expressed as sucrose):
                           1 . Containing no milkfats or containing less than 1,5 % by weight of
                                such fats                                                              28                  13
             '
                                                                                                      + vc               + vc
                                                                                                                       subject
                                                                                                                     to a max.
                                                                                                                   of 30 + adf
                           2 . Other                                                                   28                  13
                                                                                                      + vc               + vc
                                                                                                                       subject
                                                                                                                     to a max.
                                                                                                                   of 30 + adf
                       b) Containing 5% or more but less than 20 % by weight of sucrose
                           (including invert sugar expressed as sucrose):
                           1 . Containing no milkfats or containing less than 1 ,5 % by weight of
                                such fats                                                             29,2                 13
                                                                                                      + vc               + vc
                                                                                                                       subject
                                                                                                                     to a max.
                                                                                                                   of 35 + ads
                           2.   Other                                                                 29,2                 13
                                                                                                      + vc               + vc
                                                                                                                       subject
                                                                                                                     to a max.
                                                                                                                   of 35 + ads
                       c) Containing 20% or more by weight of sucrose (including invert sugar
                           expressed as sucrose ):
                           1 . Containing no milkfats or containing less than 1 ,5 % by weight of
                                such fats . . .                                                       29,2                 13
                                                                                                      + vc               + vc
                                                                                                                       subject
                                                                                                                     to a max.
                                                                                                                   of 35 + ads
                           2.   Other                                                                 29,2                 13
                                                                                                      + vc               + vc
                                                                                                                       subject
                                                                                                                     to a max.
                                                                                                                   of 35 + ads
                  IV . Containing 50% or more but less than 65% by weight of starch :
                       a) Containing no sucrose or containing less than 5% by weight of
                           sucrose (including invert sugar expressed as sucrose):
                            1 . Containing no milkfats or containing less than 1 ,5 % by weight of
                                such fats                       .                                      28                  13
                                                                                                      + vc               + vc
                                                                                                                       subject
                                                                                                                     to a max.
                                                                                                                    of 30 + adf
 ---pagebreak--- 9 . 12 . 85                         Official Journal of the European Communities                                No L 330 / 91
                                                                                                          Rate of duty
     Heading                                                                                     Autonomous
      number                                      Description                                         o/
                                                                                                       /o         Conventional
                                                                                                   or levy              %
                                                                                                     (L)
         1                                             2                                               3                4
      19.08   B. IV . a ) 2 . Other                                                                  28                 13
     (cont'd)                                                                                       + vc               + vc
                                                                                                                      subject
                                                                                                                    to a max.
                                                                                                                  of 30 + adf
                      b) Containing 5% or more by weight of sucrose (including invert sugar
                          expressed as sucrose):
                          1 . Containing no milkfats or containing less than 1 ,5 % by weight of
                              such fats                                                             29,2                13
                                                                                                    + vc               + vc
                                                                                                                      subject
                                                                                                                   to a max.
                                                                                                                  of 35 + ads
                          2 . Other                                                                 29,2                13
                                                                                                    + vc               + vc
                                                                                                                      subject
                                                                                                                   to a max.
                                                                                                                  of 35 + ads
||               V. Containing 65 % or more by weight of starch:
                      a) Containing no sucrose or containing less than 5% by weight of
                          sucrose (including invert sugar expressed as sucrose)                      28                 13
                                                                                                    + vc               + vc
                                                                                                                      subject
                                                                                                                    to a max.
                                                                                                                  of 30 + adf
                      b ) Other                                                                     29,2                13
                                                                                                    + vc               + vc
                                                                                                                      subject
                                                                                                                   to a max.
                                                                                                                  of 35 + ads
 ---pagebreak--- No L 330 / 92                             Official Journal of the European Communities                    9 . 12 . 85
                                                           CHAPTER 20
                             PREPARATIONS OF VEGETABLES , FRUIT OR OTHER PARTS OF PLANTS
Notes
1 . This Chapter does not cover :
     ( a ) Vegetables or fruit, prepared or preserved by the processes specified in Chapters 7 and 8 ; or
     ( b ) Fruit jellies , fruit pastes or the like in the form of sugar confectionery ( heading No 17.04 ) or chocolate
           confectionery ( heading No 18.06 ).
2 . The vegetables of headings Nos 20.01 and 20.02 are those which fall in headings Nos 07.01 to 07.05 when
     imported in the states provided for in those headings .
3 . Edible plants , parts of plants and roots of plants conserved in syrup ( for example , ginger and angelica ) are to be
     classified with the preserved fruit falling under heading No 20.06 ; roasted ground-nuts are also to be classified in
     heading No 20.06 .
4 . Tomato juice the dry weight content of which is 7% or more is to be classified under heading No 20.02 .
Additional Notes
1 . For the purposes of subheading 20.02 A I, the following species of mushrooms are regarded as "cultivated
     mushrooms ": Agaricus spp, Volvaria esculenta, Lentinus edodes, Flammulina velutipes, Pholiota aegerita , Pholiota
     nameko, Pleurotus ostreatus, Pleurotus florida, Pleurotus pulmonarius, Pleurotus cornucopiae, Pleurotus abalonae,
     Pleurotus colombinus, Pleurotus eringii, Stropharia rugoso-annulata, Tremalla fuciformis, Auricularia
     auricula-judae, Auricularia polytricha, Auricularia porphyria, Coprinus comatus, Rodopaxilus nudus, Lepiota
     pudica, Lepiota personata, Agrocyte aegerita, Agrocyte cylindracea .
2 . The content of various sugars expressed as sucrose ("sugar content") of the products classified within this Chapter
     corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in Annex III
     to Council Regulation (EEC) No 516/77 of 14 March 1977) at a temperature of 20 °C and multiplied by the
    factor:
     — 0,93 in respect of products of heading No 20.06, or
     — 0,95 in respect of products of the other headings.
3 . The products classified under heading No 20.06 shall be considered as "containing added sugar" when the "sugar
     content" thereof exceeds by weight the percentages given hereunder, according to the kind of fruit concerned:
     — pineapples and grapes:                          13 % ,
     — other fruits, including mixtures offruit: 9 %.
4. For the purposes of subheading 20.06 B 1, the following expressions shall have the meanings hereby assigned to
     them :
      — "actual alcoholic strength by mass ": the number of kilograms of pure alcohol contained in 100 kg of the
           product,
     — "% mas ": the symbol for alcoholic strength by mass .
5. The added sugar content of products classified under heading No 20.07 corresponds to the "sugar content " less the
     figures given hereunder, according to the kind of juice concerned:
      — lemon or tomato juice:                                              3,
      — apple juice:                                                       11 ,
      — grape juice:                                                       IS,
      — other fruit or vegetable juices, including mixtures ofjuices: 13 .
6. ' For the purposes of subheadings 20.07 A 1, 20.07 B 1 a) 1 and b) 1 :
      — "unfermented and not containing spirit" means grape juice (including grape must) with an actual alcoholic
           strength by volume of not more than 1 % vol;
      — "actual alcoholic strength by volume " means the number of volumes of pure alcohol at a temperature of 20 °C
           contained in 100 volumes of the product at that temperature.
 7. For the purposes of subheadings 20.07 B 1 a) 1 aa) and 20.07 B I b) 1 aa), "concentrated grape juice (including
     grape must)" means grape juice (including grape must) for which the figure indicated by a refractometer (used in
      accordance with the method prescribed in Annex III to Regulation (EEC) No 516/ 77) at a temperature of 20 °C is
      not less than 50,9 % .
 ---pagebreak--- 9 . 12 . 85                                          Official Journal of the European Communities                          No L 330 / 93
                                                                                                                     Rate of duty
      Heading                                                                                               Autonomous
       number                                                          Description                              %            Conventional
                                                                                                              or levy               %
                                                                                                                (L)
          1                                                                  2                                   3                  4
       20.01             Vegetables and fruit, prepared or preserved by vinegar or acetic acid , with or
                         without sugar, whether or not containing salt, spices or mustard:
                         A. Mango chutney                                                                       22                 Free
                         B. Cucumbers and gherkins                                                              22                  22
                         C. Other                                                                               22                  20
       20.02             Vegetables prepared or preserved otherwise than by vinegar or acetic acid :
                         A. Mushrooms
                               I. Cultivated                                                                  23 ( a )
                              II . Other                                                                        23
                         B. Truffles                                                                            20                  18
                         C. Tomatoes                                                                            18                  18
                         D. Asparagus                                     . . .                                 22                  22
                         E. Sauerkraut                                                                          20
                         F. Capers and olives                                                                   20
                         G. Peas ; beans in pod                                                                 24                  24
                         H. Other , including mixtures                                                          24                  22
       20.03             Fruit preserved by freezing, containing added sugar:
                         A. With a sugar content exceeding 13% by weight                                        26                  26
                                                                                                              + (L)               + ads
                         B. Other                                                                               26                  26
       20.04             Fruit, fruit-peel and parts of plants , preserved by sugar (drained, glace or
                         crystallised):
                         A. Ginger                                                                              25                 Free
                         B.   Other :
                               I. With a sugar content exceeding 13 % by weight                                 25                  25
                                                                                                              + (L)               + ads
                              II . Other                                                                        25                  25
       20.05             Jams, fruit jellies, marmalades, fruit puree and fruit pastes, being cooked
                         preparations, whether or not containing added sugar:
                         A. Chestnut puree and paste:
                               I. With a sugar content exceeding 13% by weight                                  30                  30
                                                                                                              + (L )              + ads
                              II . Other                                                                        30                  30
                         B. Jams and marmalades of citrus fruit :
                                 I. With a sugar content exceeding 30% by weight                                30                  25
                                                                                                              + (L)               + ads
                               II . With a sugar content exceeding 13% but not exceeding 30% by
                                    weight                                                                      30                 25
                                                                                                              + (L)               + ads
                              III . Other                                                                       30                33,2
                         C. Other :
                                 I. With a sugar content exceeding 30% by weight:
                                    a ) Plum pur^e and plum paste , in immediate packings of a net capacity
                                        exceeding 100 kg , for industrial processing ( b )                      30                 28
                                                                                                                                  + ads
(a)  In certain conditions an additional amount is provided for in addition to the customs duty .=
(b)  Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 330 / 94                           Official Journal of the European Communities                                      9 . 12 . 85
                                                                                                              Rate of duty
   Heading                                                                                        Autonomous
    number                                             Description                                      %             Conventional
                                                                                                    or levy                  %
                                                                                                       ( I. )
    20.05     C.     I. b ) Other                                                                     30                     30
   (cont 'd )                                                                                       + (L)                  + ads
                   II . With a sugar content exceeding 13 % but not exceeding 30% by weight           30                     30
                                                                                                    + (L)                  + ads
                  III . Other                                                                         30                   32,6
    20.06     Fruit otherwise prepared or preserved , whether or not containing added sugar or
              spirit?
              A. Nuts ( including ground-nuts), roasted , in immediate packings of a net
                  capacity :
                   I. Of more than 1 kg                                                                17                    14
                  II . Of 1 kg or less                                                                22                     16
              B.  Other :
                   I. Containing added spirit:
                        a ) Ginger :
                            1 . Of an actual alcoholic strength by mass not exceeding 11,85%
                                mas                                                                   32                     20
                            2.  Other                                                                 32
                        b ) Pineapples , in immediate packings of a net capacity :
                            1 . Of more than 1 kg:
                                aa ) With a sugar content exceeding 17% by weight                     32
                                                                                                     + (L)
                                bb ) Other                                                            32
                            2 . Of 1 kg or less:
                                aa ) With a sugar content exceeding 19% by weight                     32
                                                                                                     + (L)
                                bb ) Other                                                            32
                        c ) Grapes :
                            1 . With a sugar content exceeding 13 % by weight                          32
                                                                                                     + (L)
                            2.  Other                                                                  32
                        d ) Peaches , pears and apricots , in immediate packings of a net
                            capacity :
                            1 . Of more than 1 kg:
                                aa ) With a sugar content exceeding 13% by weight :
                                       11 . Of an actual alcoholic strength by mass not exceeding
                                            11,85 % mas                                                32                    30
                                                                                                     +      L            + 2 ads
                                       22 . Other                                                      32
                                                                                                     + (L )
                                bb ) Other :
                                       11 . Of an actual alcoholic strength by mass not exceeding
                                            1 1 , 85 % mas .                                           32                    30
                                       22 . Other                                                      32
                            2 . Of 1 kg or less :
                                aa) With a sugar content exceeding 15% by weight                       32
                                                                                                     + (L)
                                bb ) Other                                    .                        32
 ---pagebreak--- 9 . 12 . 85                           Official Journal of the European Communities                          No L 330 / 95
                                                                                                      Rate of duty
     Heading                                                                                  Autonomous
      number                                       Description                                     %          Conventional
                                                                                                or levy             %
                                                                                                  (L)
         1                                              2                                          3                4
      20.06   B. I.   e ) Other fruits :
     (cont'd)             1 . With a sugar content exceeding 9% by weight :
                              aa ) Of an actual alcoholic strength by mass not exceeding
                                   11,85% mas                                                     32                30
                                                                                                + (L)            + 2 ads
                              bb ) Other . . .          '                                         32
                                                                                                + (L)
                          2.  Other :
                              aa) Of an actual alcoholic strength by mass not exceeding
                                    11,85% mas                                                    32                30
                              bb ) Other                                                          32
           <■
                      f) Mixtures of fruit :
                          1 . With a sugar content exceeding 9% by weight:
                              aa) Of an actual alcoholic strength by mass not exceeding
                                    11,85% mas                                                    32                30
                                                                                                + (L)            + 2 ads
                              bb ) Other                                                          32                —
                                                                                                + (L)
                          2.  Other :
                              aa) Of an actual alcoholic strength by mass not exceeding
                                    11,85 % mas                                                   32                30
                              bb ) Other                                                          32
||               II . Not containing added spirit:
                      a ) Containing added sugar, in immediate packings of a net capacity of
                          more than 1 kg:
                          1 . Ginger                                                              23               Free
                          2 . Grapefruit segments                                                 23                17
                                                                                                 + (L)           + 2 ads
                          3 . Mandarins ( including tangerines and satsumas ); Clementines ,
                              wilkings and other similar citrus hybrids                           23                21
                                                                                                + (L)            + 2 ads
                          4 . Grapes                                                              23                22
                                                                                                + (L)            + 2 ads
                          5 . Pineapples :                                                    \
                              aa ) With a sugar content exceeding 17% by weight                   23                22
                                                                                                 + (L)           + 2 ads
                              bb ) Other                               . .                        23                22
ll                        6.  Pears :
                              aa ) With a sugar content exceeding 13% by weight                   23                20
                                                                                                 + (L)           + 2 ads
                              bb ) Other                                                          23                20
                          7 . Peaches and apricots:
                              aa ) With a sugar content exceeding 13% by weight                   23                22
                                                                                                 + (L)           + 2 ads
                              bb ) Other                                                          23                22
                          8 . Other fruits                                                        23                21
                                                                                                + (L)            + 2 ads
                          9.  Mixtures of fruit :                                             \\
                              aa ) Mixtures in which no single fruit exceeds 50% of the total
                                   weight of the fruits                                           23                20
                                                                                                + (L)            + 2 ads
                              bb) Other                                                           23                20
                                                                                                 + (L) .         + 2 ads
 ---pagebreak--- No L 330 / 96                             Official Journal of the European Communities                                   9 . 12 . 85
                                                                                                             Rate of duty
        Heading                                                                                   Autonomous
         number                                         Description                                    %             Conventional
                                                                                                    or levy                %
                                                                                                      ( 1 .)
            1                                                 2                                         3                   4
         20.06    B. II . b ) Containing added sugar , in immediate packings of a net capacity of
        (cont'd)              1 kg or less :
                              1 . Ginger                                                              27                  Free
                              2 . Grapefruit segments                                                 27                    17
                                                                                                    + (L)               + 2 ads
                              3 . Mandarins ( including tangerines and satsumas ); Clementines ,
                                  wilkings and other similar citrus hybrids                           27                   20
                                                                                                    + (D                + 2 ads
                              4 . Grapes                                                              27                   24
                                                                                                    + (L)               + 2 ads
                              5 . Pineapples :
                                  aa ) With a sugar content exceeding 19% by weight                   27                    24
                                                                                                    + (L)               + 2 ads
                                  bb ) Other                                                          27                   24
                              6.  Pears :
                                  aa ) With a sugar content exceeding 15% by weight                   27                    22
                                                                                                    + (L)               + 2 ads
                                  bb ) Other                                                          27                   22
                              7 . Peaches and apricots :
                                  aa ) With a sugar content exceeding 15% by weight :
                                         11 .  Peaches                                                27                   22
                                                                                                    + (L)               + 2 ads
                                         22 . Apricots                                                27                   24
                                                                                                    + (L)               + 2 ads
                                  bb ) Other :
                                         1 1 . Peaches                                                27                   22
                                         22 . Apricots                                                27                   24
                              8.  Other fruits                                                        27                   24
                                                                                                    + (L)               + 2 ads
                              9.  Mixtures of fruit :
                                  aa ) Mixtures in which no single fruit exceeds 50% of the total
                                         weight of the fruits                                         27                    15
                                                                                                    + (L)               + 2 ads
                                  bb ) Other                                                          27                   22
                                                                                                    + (L)               + 2 ads
                          c ) Not containing added sugar , in immediate packings of a net
                              capacity :
                              1 . Of 4,5 kg or more:
                                  aa ) Apricots .                                                     17                   (a)
                                  bb ) Peaches ( including nectarines ) and plums                     19                   ( a)
                                  cc ) Pears                                                          23                    21
                                  dd ) Other fruits                                                   23                   (a)
                                  ee ) Mixtures of fruit                                              23                   (a)
                              2 . Of less than 4,5 kg
                                  aa ) Pears                                                          25                    21
                                  bb ) Other fruits and mixtures of fruit                             25                    23
( a ) See Annex .
 ---pagebreak--- 9 . 12 . 85                                          Official Journal of the European Communities                                             No L 330 / 97
                                                                                                                                        Rate of duty
     Heading                                                                                                                   Autonomous
      number                                                            Description                                                 %           Conventional
                                                                                                                                 or levy              %
                                                                                                                                   (L)
          1                                                                   2                                                     3                 4
      20.07             Fruit juices (including grape must) and vegetable juices, whether or not containing
                        added sugar, but unfermented and not containing spirit:
                        A. Of a density exceeding 1,33 g/ cm3 at 20 °C:
                               I. Grape juice (including grape must):
                                   a) Of a value exceeding 22 ECU per 100 kg net weight .                                        50 (a )
                                   b) Of a value not exceeding 22 ECU per 100 kg net weight:
                                        1 . With an added sugar content exceeding 30 % by weight                                   50
                                                                                                                                + (L) (a)
                                       2.    Other                                                                       ...     50 ( a )
                              II. Apple and pear juice; mixtures of apple and pear juice:
                                   a) Of a value exceeding 22 ECU per 100 kg net weight                                            42
                                   b ) Other .                                                  „                                  42
                                                                                                                                 + (L
                             III . Other :
                                   a) Of a value exceeding 30 ECU per 100 kg net weight                                            42
                                   b ) Other                                                                                       42
                                                                                                                                  + (L)
                        B. Of a density of 1 ,33 g/cm3 or less at 20 °C:
                             I. Grape, apple and pear juice (including grape must); mixtures of apple and
                                   pear juice:
                                   a) Of a value exceeding 18 ECU per 100 kg net weight:
                                        1 . Grape juice (including grape must):
                                             aa ) Concentrated :
                                                    11 . With an added sugar content exceeding 30% by
                                                          weight                                                                 28 ( a)              28
                                                                                                                                                    + ads
                                                    22. Other ....                                                               28 (a)               28
                                                                                                                                                     + ads
                                             bb ) Other :
                                                    11 . With an added sugar content exceeding 30 % by
                                                          weight                                                                 28 ( a )             28
                                                                                                                                                    + ads
                                                    22 .  Other                                                                  28 ( a )             28
                                                                                                                                                    + ads
                                       2 . Apple and pear juice:
                                             aa ) Containing added sugar                                                           25                 24
                                                                                                                                                    + ads
                                             bb ) Other                                                                            25                 25
                                        3 . Mixtures of apple and pear juice                                                       25
                                   b) Of a value of 18 ECU or less per 100 kg net weight:
                                        1 . Grape juice (including grape must):
                                             aa) Concentrated:
                                                    11 . With an added sugar content exceeding 30% by
                                                          weight                                                                   28                 28
                                                                                                                                + (L ) ( a )        + ads
                                                    22 .  Other                                                                  28 ( a )             28
                                                                                                                                                    + ads
(a) In certain conditions a countervailing tax is provided for in respect of certain products in addition to the customs duty.
 ---pagebreak--- No L 330 / 98                                         Official Journal of the European Communities                                                    9 . 12 . 85
Il                                                                                                                                        Rate of duty
      Heading                                                                                                                    Autonomous
       number                                                            Description                                                  %           Conventional
                                                                                                                                   or levy              %
                                                                                                                                     (L)
          1                                                                    2                                                      3                  4
       20.07             B. I.     b ) 1 . bb) Other:
      (cont'd)                                       11 . With an added sugar content exceeding 30% by
                                                           weight                                                                    28                  28
                                                                                                                                  + (L) (a)            + ads
                                                     22 . Other                                                                    28 ( a )              28    .
                                                                                                                                                       + ads
                                        2 . Apple juice :
                                              aa) With an added sugar content exceeding 30% by weight . .                            25                  24
                                                                                                                                   + (L)               + ads
                                              bb) With an added sugar content of 30 % or less by weight . .                          25                  24
                                                                                                                                                       + ads
                                             cc) Not containing added sugar                                                          25                  25
                                        3 . Pear juice :
                                              aa) With an added sugar content exceeding 30 % by weight . . '                         25                  24
                                                                                                                                   + (L )              + ads
                                              bb) With an added sugar content of 30 % or less by weight . .                          25                  24
                                                                                                                                                       + ads
                                             cc) Not containing added sugar                                                          25                  25
                                        4 . Mixtures of apple and pear juice:
                                              aa) With an added sugar content exceeding 30 % by weight . .                           25
                                                                                                                                   + (L)
                                              bb) Other                                                                              25
                              II . Other :
                                   a) Of a value exceeding 30 ECU per 100 kg net weight:
                                         1 . Orange juice                                                                            21                  19
                                                                                                                                                       + ads
                                        2. Grapefruit juice                                                                          21                  15
                                                                                                                                                       + ads
                                        3 . Lemon juice and other citrus fruit juices:
                                              aa) Containing added sugar                                                             21                  18
                                                                                                                                                       + ads
                                              bb) Other . .                                                                          21                  19
                                        4 . Pineapple juice :
                                              aa) Containing added sugar                                                             22                  19
                                                                                                                                                       + ads
                                              bb) Other                                                                              22                  20
                                         5 . Tomato juice :
                                              aa ) Containing added sugar                                                            21                  20
                                                                                                                                                       + ads
                                              bb ) Other                                                                             21                  21
                                        6 . Other fruit and vegetable juices:
                                              aa) Containing added sugar ......                                                      24                  21
                                                                                                                                                       + ads
                                              bb ) Other                                                                             24                 22,2
                                        7.    Mixtures :
                                              aa) Of citrus fruit juices and pineapple juice:
                                                     11 . Containing added sugar                                                     22                  19
                                                                                                                                                       + ads
                                                     22 . Other . . .                     -                                          22                  20
( a) In certain conditions a countervailing tax is provided for in respect of certain. products in addition to the customs duty.
 ---pagebreak--- 9 . 12 . 85                        Official Journal of the European Communities                             No L 330 / 99
                                                                                                      Rate of duty
     Heading                                                                                  Autonomous
      number                                      Description                                      %          Conventional
                                                                                                or levy             %
                                                                                                  (L)
         1                                              2                                          3                 4
      20.07   B. II . a) 7 . bb ) Other:
     (cont'd)
                                  11 . Containing added sugar                                     24                 21
                                                                                                                   + ads
                                  22 . Other                                                      24                22
                      b) Of a value of 30 ECU or less per 100 kg net weight:
                         1 . Orange juice :
                             aa ) With an added sugar content exceeding 30 % by weight . . .      21                 19
                                                                                                 + (L )            + ads
                             bb ) Other                                                           21                 19
                                                                                                                   + ads
                         2 . Grapefruit juice:
                             aa) With an added sugar content exceeding 30 % by weight . . .       21                 15
                                                                                                + (L)              + ads
                             bb ) Other                                                           21                 15
                                                                                                                   + ads
                         3 . Lemon juice:
                             aa) With an added sugar content exceeding 30 % by weight . . .       21                 18    ,
                                                                                                 + (L )            + ads
                             bb) With an added sugar content of 30 % or less by weight . . .      21                 18
                                                                                                                  + ads
                             cc) Not containing added sugar                                       21                 19
                         4. Other citrus fruit juices :
                             aa) With an added sugar content exceeding 30 % by weight . . .       21                 18
                                                                                                 + (L)             + ads
                             bb ) With an added sugar content of 30 % or less by weight . . .     21                 18
                                                                                                                   + ads
                             cc) Not containing added sugar                                       21                 19
                         5 . Pineapple juice:
                             aa) With an added sugar content exceeding 30 % by weight . . .       22                 19
                                                                                                + ( L)             + ads
                             bb) With an added sugar content of 30 % or less by weight . . .      22                 19
                                                                                                                   + ads
                             cc) Not containing added sugar                                       22                22,7
                         6 . Tomato juice :
                             aa) Containing added sugar                                           21                 20
                                                                                                                   + ads
                             bb ) Other .                                                         21                 21
 ---pagebreak--- No L 330 / 100                    Official Journal of the European Communities                                9 . 12 . 85
              1                                                                                   Rate of duty
    Heading                                                                               Autonomous
     number                                      Description                                  %           Conventional
                                                                                            or levy             %
                                                                                              (L)
       1                                              2                                        3                 4
     20.07     B. II. b) 7 . Other fruit and vegetable juices:
    (cont'd)
                             aa) With an added sugar content exceeding 30 % by weight . .     24                 21
                                                                                             + (L)             + ads
                             bb) With an added sugar content of 30% or less by weight . .     24                21
                                                                                                               + ads
                             cc) Not containing added sugar                                   24                22
li                       8.  Mixtures :                                                   I
                             aa) Of citrus fruit juices and pineapple juice:
                                 11 . With an added sugar content exceeding 30% by
                                        weight                                                22                 19
  ,
                                                                                             + ( L)            + ads
                                 22 . With an added sugar content of 30 % or less by
                                        weight                                 »              22                 19
                                                                                                               + ads
                                 33 . Not containing added sugar                              22               36,7
                             bb) Other:                                                                 ||
                                 11 . With an added sugar content exceeding 30 % by
                                        weight                                                24                21
                                                                                            + (L)              + ads
                                 22 . With an added sugar content of 30 % or less by
                                        weight                                                24                21
                                                                                                               + ads
                                 33 . Not containing added sugar                              24               25,1
 ---pagebreak--- 9 . 12 . 85                                Official Journal of the European Communities                            No L 330 / 101
                                                               CHAPTER 21
                                              MISCELLANEOUS EDIBLE PREPARATIONS
Notes
1 . This Chapter does not cover :
     ( a ) Mixed vegetables of heading No 07.04 ;
     ( b ) Roasted coffee substitutes containing coffee in any proportion ( heading No 09.01 );
     ( c) Spices and other products of headings Nos 09.04 to 09.10 ;
     ( d ) Yeast put up as a medicament and other products of heading No 30.03 ; or
     ( e) Prepared enzymes of heading No 35.07 .
2 . Extracts of the substitutes referred to in Note 1 -( b ) above are to be classified in heading No 21.02 .
3 . For the purposes of heading No 21.05 , the expression "homogenised composite food preparations" means
     preparations of a kind used as infant food or for dietetic purposes , consisting of a finely homogenised mixture of
     two or more basic ingredients such as meat ( including meat offal ), fish, vegetables and fruit . For the application of
     this definition , no account is to be taken of small quantities of any ingredients which may be added to the mixture
     for seasoning , preservation or other purposes . Such preparations may contain a small quantity of visible pieces of
     ingredients other than meat , meat offal or fish .
Additional Notes
1 . For the purposes of subheading 21.07 D, the expression "prepared milk , in powder form ", means products having a
     powdered milk content (calculated as the total milk protein, lactose and milkfat content) of more than 40 % by
     weight.
2 . For the purposes of subheading 21.07 E, the term "cheese fondues " shall be taken to mean preparations containing
      12 % or more but less than 18 % of milkfats and made from melted cheese (Emmentaler and Gruyere exclusively)
      with the addition of white wine, kirsch, starch and spices and put up in immediate packings of a net capacity of
      1 kg or less.
      Entry under the aforementioned subheading is furthermore subject to the production of a certificate issued in
      accordance with the conditions laid down by the competent authorities of the European Communities .
3 . For the purposes of subheading 21 . 07 F 111, "isoglucose " means the product obtained from glucose or its polymers
      with a content by weight in the dry state of at least 10 % fructose.
||L                                                                                                            Rate of duty
       Heading                                                                                         Autonomous
        number                                            Description                                       %          Conventional
                                                                                                         or levy            %
                                                                                                           (L)
           1                                                   2                                            3                4
       [ 21.01 ]
         21.02      Extracts, essences or concentrates, of coffee, tea or mate and preparations with a
                    basis of those extracts , essences or concentrates ; roasted chicory and other
                    roasted coffee substitutes and extracts , essences and concentrates thereof:
                    A. Extracts , essences or concentrates of coffee and preparations with a basis of
                         those extracts , essences or concentrates                                         30                18
                    B. Extracts, essences or concentrates of tea or mate and preparations with a
                         basis of those extracts , essences or concentrates                                30               12,1
 ---pagebreak--- No L 330 / 102                                    Official Journal of the European Communities                                       9 . 12 . 85
                                                                                                                         Rate of duty
    Heading                                                                                                   Autonomous
     number                                                    Description                                         %             Conventional
                                                                                                                or levy                %
                                                                                                                  (L)
        1                                                           2                                               3                   4
     21.02           C. Roasted chicory and other roasted coffee substitutes :
    (cont 'd)
                           I. Roasted chicory                                                                     18
                          II . Other                                                                             16,9                    8
                                                                                                                 +    vc              +    vc
                     D. Extracts , essences and concentrates of roasted chicory and other roasted
                          coffee substitutes :
                           I. Of roasted chicory                                                                  22
                          II . Other                                                                           16,9 ( a )
                                                                                                                 + vc
     21.03           Mustard flour and prepared mustard:
                     A. Mustard flour, in immediate packings of a net capacity :
                           I. Of 1 kg or less                                                                     10                     8
                          II . Of more than 1 kg                                                                   5                    4
                      B. Prepared mustard                                                                         17                   14
     21.04           Sauces : mixed condiments and mixed seasonings:
                      A. Mango chutney , liquid                                                                   20                  Free
                      B. Sauces with a basis of tomato puree                                                      20                    16
                      C. Other                                                                                    20                  12,3
     21.05            Soups and broths, in liquid, solid or powder form; homogenised composite food
                      preparations:
                      A. Soups and broths , in liquid , solid or powder form                                      22                    18
                      B. Homogenised composite food preparations                                                  24                   22
     21.06            Natural yeasts ( active or inactive); prepared baking powders :
                      A. Active natural yeasts :
                             I. Culture yeast                                                                     23                    17
                           II . Bakers' yeast :
                                a ) Dried                                                                        22,1                   15
                                                                                                                 +    vc              +    vc
                                b ) Other                                                                        22,1                   15
                                                                                                                 +    vc              +    vc
                          III . Other                                                                             31                    23
                      B. Inactive natural yeasts :
                             I. In tablet , cube or similar form , or in immediate packings of a net capacity
                                of 1 kg or less                                                 ,..                17                   13
                           II . Other     . .                                                                      10                    8
                      C. Prepared baking powders                                                                   19                  9,5
[a) Duty suspended to 14 % for an indefinite period .
 ---pagebreak--- 9 . 12 . 85                           Official Journal of the European Communities                          No L 330 / 103
li                                                                                                      Rate of duty
     Heading                                                                                   Autonomous
      number                                       Description                                      %           Conventional
                                                                                                 or levy              %
                                                                                                   (L)
          1                                             2                                           3                 4
      21.07  Food preparations not elsewhere specified or included:
             A. Cereals in grain or ear form , pre-cooked or otherwise prepared:
                  I. Maize                                                                        20,8                 8
                                                                                                  +  vc              +   vc
                 II . Rice                                                                        20,8                13
                                                                                                  + vc               + vc
                III . Other                                                                       20,8                13
                                                                                                  + vc               + vc
             B. Ravioli , macaroni , spaghetti and similar products, not stuffed , cooked; the
                foregoing preparations, stuffed , whether or not cooked:
                  I. Not stuffed , cooked :
                      a) Dried .                                                                  20,8                10
                                                                                                  +  vc              + vc
                      b ) Other                                                                   20,8                10
                                                                                                  +  vc              + vc
                 II . Stuffed :
                      a ) Cooked                                                                  20,8                13
                                                                                                  + vc               + vc
                      b ) Other                                                                   20,8                13
                                                                                                  +  vc              + vc
             C. Ice-cream (not including ice-cream powder) and other ices:
                  I. Containing no milkfats or containing less than 3% by weight of such
                      fats                                                                        20,8                13
                                                                                                  + vc               + vc
                 II . Containing by weight of milkfats:
                      a ) 3 % or more but less than 7 %                                           20,8                13
                                                                                                  + vc               + vc
                      b ) 7 % or more                                                             20,8                13
                                                                                                  + vc               + vc
             D. Prepared yoghourt; prepared milk, in powder form , for use as infants' food or
                for dietetic or culinary purposes :
                  I. Prepared yoghourt:
                      a ) In powder form, containing by weight of milkfats:
                           1 . Less than 1,5 %                                                    20,8                13
                                                                                                  +   vc             +   vc
                           2 . 1,5 % or more                                                      20,8                13
                                                                                                  +   vc             + vc
                      b) Other , containing by weight of milkfats:
                           1 . Less than 1,5 %                                                    20,8                13
                                                                                                  +   vc             +   vc
                           2 . 1 ,5 % or more but less than 4 %  . . . .                          20,8                13
                                                                                                  + vc               +   vc
                           3.   4% or more                                                        20,8                13
                                                                                                  + vc               + vc
                 II . Other , containing by weight of milkfats :
                      a) Less than 1,5 % and containing by weight of milk proteins (nitrogen
                           content x 6,38 ):
                           1.   Less than 40 % .                                                  20,8                13
                                                                                                  +   vc             +   vc
                           2.   40 % or more but less than 55 %                                   20,8                13
                                                                                                  + vc               + vc
 ---pagebreak--- No L 330 / 104                           Official Journal of the European Communities                                    9 . 12 . 85
              |                                                                                              Rate of duty
   Heading                                                                                       Autonomous
    number                                            Description                                       %            Conventional
                                                                                                    or levy                 %
                                                                                                       (L)
      1                                                   2                                             3                   4
    21.07      D. II . a ) 3 . 55% or more but less than 70 %                                        20,8                   13
   (cont'd)                                                                                          + vc                 +   vc
                             4.   70 % or more                                                       20,8                   13
                                                                                                     +    vc              + vc
                        b ) 1,5 % or more . .                                                  .     20,8                   13
                                                                                                     +    vc              + vc
               E. Cheese fondues                                                                     20,8                   13
                                                                                                     + vc                 + vc
                                                                                                  subject to
                                                                                                   a max.
                                                                                                 of 35 ECU
                                                                                                 per 100 kg
                                                                                                      net
               F. Flavoured or coloured sugar syrups:
                     I. Lactose syrup                                                               67 ( L )
                   II. Glucose syrup and maltodextrine syrup                                        67 (L )                 —
                  III . Isoglucose syrups                                                           67 ( L )                —
                  IV . Other                                                                        67 ( L )                —
               G. Other :                                                                        I
\                 I.    Containing no milkfats or containing less than 1 ,5 % by weight of such  \
                        fats :
                                                                                                 l
                        a) Containing no sucrose or containing less than 5 % by weight of        l
Il                           sucrose (including invert sugar expressed as sucrose):                                \
                              1 . Containing no starch or containing less than 5% by weight of   l
                                  starch                                                              25                   20
                             2 . Containing by weight of starch :                                l
                                  aa ) 5% or more but less than 32 %                                 20,8                   13
                                                                                                     +   vc               + vc
                                  bb ) 32 % or more but less than 45 %                               20,8                   13
                                                                                                     + vc                 + vc
                                  cc)   45 % or more                                                 20,8                   13
              \                                                                                      + vc                 +   vc
                        b) Containing 5% or more but less than 15% by weight of sucrose          \
i                            (including invert sugar expressed as sucrose ):                     l
II                           1 . Containing no starch or containing less than 5 % by weight of   I
                                  starch                                            ... .            20,8                   13
              l                                                                                      +   vc               + vc
                             2. Containing by weight of starch .                                 I
II                                aa ) 5 % or more but less than 32 %                      . . .     20,8                   13
\l                                                                                                   +   vc               +   vc
                                  bb ) 32 % or more but less than 45 %                               20,8                   13
II                                                                                                   + vc                 +   vc
                                  cc)   45 % or more                                                 20,8                   13
                                                                                                     + vc                 + vc
 ---pagebreak--- 9 . 12 . 85                           Official Journal of the European Communities                            No L 330 / 105
l                                                                                                         Rate of duty
     Heading                                                                                    Autonomous
      number                                         Description                                      %         , Conventional
                                                                                                  or levy               %
                                                                                                     (L)
         1                                               2                                            3                 4
      21.07     G. I. c) Containing 15 % or more but less than 30 % by weight of sucrose
     (cont'd)              (including invert sugar expressed as sucrose):
                           1 . Containing no starch or containing less than 5 % by weight of
                               starch                                                              20,8                 13
                                                                                                   + vc                + vc
                           2 . Containing by weight of starch:
                               aa) 5 % or more but less than 32 % . . .                            20,8                 13
                                                                                                   + vc                + vc
                               bb) 32 % or more but less than 45 %                                 20,8                 13
                                                                                                   + vc                + vc
                               cc)   45 % or more                                                  20,8                 13
                                                                                                   + vc                + vc
                        d) Containing 30 % or more but less than 50 % by weight of sucrose
                           (including invert sugar expressed as sucrose):
                           1 . Containing no starch or containing less than 5 % by weight of
                               starch                                                              20,8                 13
                                                                                                   +   vc              + vc
                           2. Containing by weight of starch :
                               aa ) 5 % or more but less than 32 %                                 20,8                 13
                                                                                                   + vc                + vc
                               bb ) 32 % or more                                                   20,8                 13
                                                                                                   + vc                + vc
                        e) Containing 50 % or more but less than 85 % by weight of sucrose
                           (including invert sugar expressed as sucrose):
                           1 . Containing no starch or containing less than 5 % by weight of
                               starch                                                              20,8                 13
                                                                                                   + vc                + vc
                           2 . Other                                                               20,8                 13
                                                                                                   + vc                + vc
                        f) Containing 85 % or more by weight of sucrose (including invert sugar
                           expressed as sucrose)                                   •               20,8                 13
                                                                                                   + vc                + vc
              •
                   II . Containing 1,5 % or more but less than 6 % by weight of milkfats:       \
I                       a) Containing no sucrose or containing less than 5 % by weight of
                           sucrose ( including invert sugar expressed as sucrose):
I                          1 . Containing no starch or containing less than 5 % by weight of
                               starch                                                              20,8
                                                                                                   + vc
                                                                                                                        13
                                                                                                                       + vc
                           2 . Containing by weight of starch :
                               aa ) 5 % or more but less than 32 %                                 20,8                 13
                                                                                                   +   vc              + vc
                               bb ) 32 % or more but less than 45 %                                20,8                 13
                                                                                                   + vc                + vc
          >
                               cc)   45 % or more                                                  20,8                 13
                                                                                                   +   vc              + vc
 ---pagebreak--- No L 330 / 106                        Official Journal of the European Communities                                    9 . 12 . 85
              1                                                                                           Rate of duty
   Heading                                                                                       Autonomous
    number                                          Description                                       %           Conventional
                                                                                                   or levy              %
                                                                                                     ( L)
      1                                                  2                                             3                 4
    21.07      G. II . b) Containing 5 % or more but less than 15 % by weight of sucrose
   (cont'd)                (including invert sugar expressed as sucrose):
                           1 . Containing no starch or containing less than 5 % by weight of
                               starch                                                               20,8                 13
                                                                                                    + vc               + vc
                           2 . Containing by weight of starch:
                               aa) 5 % or more but less than 32 %                                   20,8                 13
                                                                                                    + vc               + vc
                               bb ) 32 % or more . . . ,                                            20,8                 13
                                                                                                    + vc               + vc
I                       c) Containing 15 % or more but less than 30 % by weight of sucrose
                           (including invert sugar expressed as sucrose):                        I
                           L Containing no starch or containing less than 5 % by weight of
                               starch                                                               20,8                 13
                                                                                                    + vc               + vc
                           2 . Containing by weight of starch :
                               aa) 5 % or more but less than 32 %                                   20,8                 13
                                                                                                    + vc               + vc
                               bb ) 32 % or more                                                    20,8                 13
                                                                                                    + vc               + vc
I                       d) Containing 30 % or more but less than 50 % by weight of sucrose
                           (including invert sugar expressed as sucrose):                        I
                           1 . Containing no starch or containing less than 5 % by weight of
                               starch                                                               20,8                 13
                                                                                                    +   vc             + vc
                           2.  Other                                                                20,8                 13
                                                                                                    + vc               + vc
                        e) Containing 50 % or more by weight of sucrose ( including invert sugar
                           expressed as sucrose)                           . . .                    20,8                 13
                                                                                                    + vc               + vc
I                 III . Containing 6 % or more but less than 12 % by weight of milkfats:         I
I                       a) Containing no sucrose or containing less than 5 % by weight of
                           sucrose ( including invert sugar expressed as sucrose ):              I
                           1 . Containing no starch or containing less than 5 % by weight of
                               starch                                                               20,8                 13
                                                                                                    + vc               +   vc
                           2 . Containing by weight of starch :
                               aa ) 5 % or more but less than 32 %                                  20,8                 13
                                                                                                    + vc               + vc
                               bb ) 32 % or more                                                    20,8                 13
                                                                                                    +   vc             + vc
I                       b) Containing 5 % or more but less than 15 % by weight of sucrose
                           (including invert sugar expressed as sucrose):                        I
                           1 . Containing no starch or containing less than 5 % by weight of
                               starch                                                               20,8                 13
                                                                                                    + vc               +   vc
                           2.  Other                                                                20,8                 13
                                                                                                    + vc               + vc
 ---pagebreak--- 9 . 12 . 85                           Official Journal of the European Communities                         No L 330 / 107
                                                                                                       Rate of duty
     Heading                                                                                   Autonomous
      number                                        Description                                     %          Conventional
                                                                                                 or levy             %
                                                                                                   (L)
        . 1                                             2                                           3                 4
      21.07   G. III. c) Containing 15 % or more but less than 30 % by weight of sucrose
     (cont'd)             ( including invert sugar expressed as sucrose):
                          1 . Containing no starch or containing less than 5 % by weight of
                               starch                                                             20,8               13
                                                                                                  + vc              +   vc
                          2.   Other                                                              20,8               13
                                                                                                  + vc              + vc
                      d) Containing 30 % or more but less than 50 % by weight of sucrose
                          (including invert sugar expressed as sucrose):                       I
                          1 . Containing no starch or containing less than 5 % by weight of
                               starch                                                             20,8               13
                                                                                                  + vc              + vc
                          2.   Other                                                              20,8               13
                                                                                                 ■+ vc              + vc
                      e ) Containing 50 % or more by weight of sucrose (including invert sugar
                          expressed as sucrose)                                                   20,8               13
                                                                                                  + vc              + vc
||               IV . Containing 12 % or more but less than 18 % by weight of milkfats:        I
                      a) Containing no sucrose or containing less than 5 % by weight of
                          sucrose (including. invert sugar expressed as sucrose):              I
                          1 . Containing no starch or containing less than 5 % by weight of
                               starch                                                             20,8               13
                                                                                                  + vc              +   vc
                          2 . Other                                                               20,8               13
                                                                                                  + vc              +   vc
                  * b) Containing 5 % or more but less than 15 % by weight of sucrose
                          (including invert sugar expressed as sucrose):
                          1 . Containing no starch or containing less than 5 % by weight of
                                                                                               I
                               starch                                                             20,8               13
                                                                                                  + vc              + vc
                          2.   Other                                                              20,8               13
                                                                                                  + vc              + vc
                      c) Containing 15 % or more by weight of sucrose (including invert sugar
                          expressed as sucrose)                                                   20,8               13
                                                                                                  + vc              +   vc
                 V. Containing 18 % or more but less than 26 % by weight of milkfats:          I
                      a) Containing no sucrose or containing less than 5 % by weight of
                          sucrose (including invert sugar expressed as sucrose):
                          1 . Containing no starch or containing less than 5 % by weight of
                               starch                                                             20,8               13
                                                                                                  + vc              + vc
                          2.   Other                                                              20,8               13
                                                                                                  + vc              + vc
                      b) Containing 5 % or more by weight of sucrose (including invert sugar
                          expressed as sucrose)                         .                         20,8               13
                                                                                                  + vc              + vc
 ---pagebreak--- No L 330 / 108                         Official Journal of the European Communities                                  9 . 12 . 85
                                                                                                         Rate of duty
   Heading                                                                                      Autonomous
    number                                           Description                                     %           Conventional
                                                                                                  or levy              %
                                                                                                    (L)
      1                                                   2                                          3                  4
    21.07      G. VI. Containing 26 % or more but less than 45 % by weight of miikfats:
   (cont'd)              a) Containing no sucrose or containing less than 5 % by weight of
                             sucrose (including invert sugar expressed as sucrose):
                             1 . Containing no starch or containing less than 5 % by weight of
                                  starch .                                           ,             20,8                 13
                                                                                                   + vc               +   vc
                             2 . Other                                                             20,8                 13
                                                                                                   +  vc              + vc
                         b ) Containing 5% or more but less than 25% by weight of sucrose
                             ( including invert sugar expressed as sucrose ):
                             1 . Containing no starch or containing less than 5% by weight of
                                  starch                                                           20,8                 13
                                                                                                   + vc .             +   vc
                             2.   Other                                                            20,8                 13
                                                                                                   + vc               + vc
                         c) Containing 25% or more by weight of sucrose (including invert
                             sugar expressed as sucrose)                                           20,8                 13
                                                                                                   + vc               + vc
                  VII . Containing 45 % or more but less than 65 % by weight of miikfats:
                         a) Containing no sucrose or containing less than 5% by weight of
                             sucrose (including invert sugar expressed as sucrose):
                             1 . Containing no starch or containing less than 5% by weight of
                                  starch                                                           20,8                 13
                                                                                                   +  vc              +   vc
                             2.   Other                                                            20,8                 13
                                                                                                   + vc               + vc
                         b) Containing 5 % or more by weight of sucrose (including invert sugar
                             expressed as sucrose):
                             1 . Containing no starch or containing less than 5% by weight of
                                  starch                                                           20,8                 13
                                                                                                   + vc               + vc
                             2.   Other                                                            20,8                 13
                                                                                                   + vc               + vc
                  VIII . Containing 65 % or more but less than 85 % by weight of miikfats:
                         a) Containing no sucrose or containing less than 5 % by weight of
                             sucrose (including invert sugar expressed as sucrose)                 20,8                 13
                                                                                                   + vc               + vc
                         b) Other .                                                                20,8                 13
                                                                                                   + vc               +   vc
                  IX. Containing 85 % or more by weight of miikfats                           :    20,8                 13
                                                                                                   + vc               + vc
 ---pagebreak--- 9 . 12 . 85                               Official Journal of the European Communities                    No L 330 / 109
                                                           CHAPTER 22
                                               BEVERAGES , SPIRITS AND VINEGAR
Notes
1 . This Chapter does not cover:
    ( a ) Sea water ( heading No 25.01 );
    (b) Distilled and conductivity water and water of similar purity (heading No 28.58 );
    (c) Acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading No 29.14),
    (d ) Medicaments of heading No 30.03 ; or
    (e) Perfumery or toilet preparations (Chapter 33 ).
2 . For the purposes of headings Nos 22.08 and 22.09 , the alcoholic strength is to be taken to be the alcoholic strength
    by volume at a temperature of 20 °C.
     "% vol" is the symbol for alcoholic strength by volume.
Additional Notes
1 . For the purposes of headings Nos 22.04, 22.05 and 22.06 and subheading 22.07 A:
     (a) "actual alcoholic strength by volume" means the number of volumes of pure alcohol contained at a temperature
          of 20 °C in 100 volumes of the product at that temperature;
    (b) "potential alcoholic strength by volume" means the number of volumes of pure alcohol at a temperature of
          20 °C capable of being produced by total fermentation of the sugars contained in 100 volumes of the product at
          that temperature;
    (c) "total alcoholic strength by volurtie" means the sum of the actual and potential alcoholic strengths;
    (d) "natural alcoholic strength by volume " means the total alcoholic strength by volume of a product before any
          enrichment;
    (e) "% vol" is the symbol for alcoholic strength by volume.
2 . For the purposes of heading No 22.04 "grape must in fermentation" means the product derived from the
    fermentation of grape must, having an actual alcoholic strength by volume of more than 1 % vol and less than
    three-fifths of its total alcoholic strength by volume.
3 . For the purposes of heading No 22.05:
    A. "Sparkling wine " (subheading 22.05 A) means a product having an actual alcoholic strength of not less than
          8,5 % vol, obtained:
          — either by first or second alcoholic fermentation offresh grapes, grape must or wine, and releasing, when the
              container is opened, carbon dioxide derived exclusively from the fermentation,
         4— orfrom wine, and releasing, when the container is opened, carbon dioxide derived wholly or partly from the
              addition of this gas,
          and having, when kept at a temperature of 20 °C in closed containers, an excess pressure due to carbon dioxide
          in solution of not less than 3 bar.
    B. "Total dry extract" means the content in grams per litre of all the substances in a product which, under given
          physical conditions, do not volatilise.
          The total dry extract must be determined with the densimeter at 20 °C.
     C. (a) The presence in the products falling within subheading 22.05 C of the quantities of total dry extract per litre
              indicated in I, II III and IV below does not affect their classification:
               I. Products of an actual alcoholic strength by volume of not more than 13 % vol: 90 g or less of total
                  extract per litre;
              II. Products of an actual alcoholic strength by volume ofmore than 13 % vol but not more than 15 % vol:
                  130 g or less of total dry extract per litre;
 ---pagebreak--- No L 330 / 110                         Official Journal of the European Communities                          9 , 12 . 85
           III. Products of an actual alcoholic strength by volume of more than 15% vol but not more than 18 % vol:
                130 g or less of total dry extract per litre;                /
           IV. Products of an actual alcoholic strength by volume of more than 18% vol but not more than 22 % vol:
                330 g or less of total dry extract per litre.
           Products with a total dry extract exceeding the maximum quantity shown above in each category are to be
           classified in the next following category, except that if the total dry extract exceeds 330 g per litre the
           products are to be classified in subheading 22.05 C V.
       (b) The above rules do not apply to products falling within subheadings 22.05 C 111 a) 1 , b) 1 and b) 2 and
           22.05 CIV a) 1 , b) 1 and b) 2 .
4. Subheading 22.05 C shall be taken to include:
   (a) Grape must with fermentation arrested by the addition of alcohol, that is to say a product:
       — having an actual alcoholic strength by volume of not less than 12% vol but less than 15% vol, and
       — obtained by the addition to unfermented grape must having a natural alcoholic strength by volume of not
           less than 8,5 % vol of a product derived from the distillation of wine;
   (b) Wine fortified for distillation, that is to say a product:
       — having an actual alcoholic strength by volume of not less than 18% vol but not more than 24% vol,
       — obtained exclusively by the addition to wine containing no residual sugar of an unrectified product derived
           from the distillation of wine and having a maximum actual alcoholic strength by volume of 86 % vol,
           and
       — having a maximum volatile acidity of 2,40 g/litre, expressed as acetic acid;
   (c) Liqueur wine, that is to say a product:
       — having a total alcoholic strength by volume of not less than 17,5 % vol and an actual alcoholic strength by
           volume of not less than 15% vol but not more than 22 % vol, and
       — obtained from grape must or wine, which must come from vine varieties approved in the third country of
           origin for the production of liqueur wine and have a minimum natural alcoholic strength by volume of 12%
           vol,
           — by freezing, or
           — by the addition during of after fermentation
                — of a product derived from the distillation of wine, or
                — of concentrated grape must or, in the case of certain quality liqueur wines appearing on a list to be
                   adopted of wines for which such practice is traditional, of grape must concentrated by direct heat,
                   which, apart from this operation> corresponds to the definition of concentrated grape must, or
                — of a mixture of these products.
       However, certain quality liqueur wines appearing on a list to be adopted may be obtained from unfermented
       fresh grape must which does not need to have a minimum natural alcoholic strength by volume of 12 % vol.
5. For the purposes of subheading 22.07 A, the expression "piquette " means the product obtained by the fermentation
   of untreated grape marc macerated in water or by the extraction offermented grape marc with water.
6. For the purposes of subheading 22.07 B I, the following are regarded as "sparkling":
   — fermented beverages in bottles with "mushroom " stoppers held in place by ties or fastenings;
   — fermented beverages otherwise put up, with an excess pressure of not less than 1,5 bar, measured at a
        temperature of 20 °C.
7. For the purposes of subheading 22.10 A, the expression "wine vinegar" means vinegar obtained exclusively by
   acetous fermentation of wine and having a total acidity of not less than 60 g/litre, expressed as acetic acid.
 ---pagebreak--- 9 . 12 . 85                                              Official Journal of the European Communities                                                           No L 330 / 111
                                                                                                                                                           Rate of duty
       Heading                                                                                                                                   Autonomous
        number                                                                Description                                                              o/
                                                                                                                                                        /0         Conventional
                                                                                                                                                    or levy              %
                                                                                                                                                      (L)
            1                                                                         2                                                                 3                4
         22.01            Waters, including spa waters and aerated waters; ice and snow:
                          A. Spa waters, natural or artificial ; aerated waters                                                                        8                  4
                           B.    Other                                                                                                               Free               Free
         22.02            Lemonade, flavoured spa waters and flavoured aerated waters, and other
                          non-alcoholic beverages, not including fruit and vegetable juices falling within
                          heading No 20.07 :
                          A. Not containing milk or milkfats                                                                                          20                 15
                           B. Other, containing by weight of milkfats:
                                    I. Less than 0,2 % .                                                                                             12,7                 8
                                                                                                                                                     + vc               + vc
                                  II . 0,2 % or more but less than 2 %                                                                               12,7                 8
                                                                                                                                                     + vc               + vc
                                 III . 2 % or more                                                                                                   12,7                 8
                                                                                                                                                     + vc               + vc
         22.03             Beer made from malt                                                                                                        30                 24
         22.04             Grape must, in fermentation or with fermentation arrested otherwise than by the
                           addition of alcohol                                                                                                      40 ( a )             —
         22.05             Wine of fresh grapes; grape must with fermentation arrested by the addition of
                           alcohol:                                                                                                           I
                           A. Sparkling wine                                                                                                       40 ECU
                                                                                                                                                  per hi ( a )
                           B. Wine other than that referred to in A in bottles with "mushroom" stoppers
                                 held in place by ties or fastenings; wine otherwise put up with an excess
                                 pressure due to carbon dioxide in solution of not less than 1 bar but less than
                                 3 bar, measured at a temperature of 20 °C                                                                         40 ECU
                                                                                                                                                  per hi (a)
                           C.    Other :
                                 I.     Of an actual alcoholic strength by volume not exceeding 13 % vol , in
                                        containers holding:
                                        a)    Two litres or less                                                                                 14.5 ECU
                                                                                                                                                per hi ( a) ( b)
                                        b ) More than two litres                                                                                 10,9 ECU               {**)
                                                                                                                                                per hi ( a) ( b)
                                 II . Of an actual alcoholic strength by volume exceeding 13 % vol but not
                                        exceeding 15 % vol , in containers holding:
                                        a ) Two litres or less                                                                                   16,9 ECU
                                                                                                                                                per hi (a) (b )
                                        b ) More than two litres                                                                                 13,3 ECU               (•*)
                                                                                                                                                per hi (a) (b )
                                 III . Of an actual alcoholic strength by volume exceeding 15 % vol but not
                                        exceeding 18 % vol , in containers holding:
                                        a)    Two litres or less :
                                              1 . Port, Madeira, sherry , Tokay (Aszu and Szamorodni ) and
                                                    Setubal muscatel (c)                                                                         18,1 ECU
                                                                                                                                                  per hi (b)
                                              2.    Other                                                                                        20.6 ECU
                                                                                                                                                per hi ( a) ( b)
( a ) in certain conditions a countervailing tax is provided for in respect of certain products in addition to the customs duty .
(b) The exchange rate to be applied in converting into national currencies the unit of account in which the customs duty is expressed shall , notwithstanding General Rule C 3
      contained in Part 1 , Section I , be the representative rate , if such rate is fixed for the purposes of the common agricultural policy .
( c) Entry under this subheading is subject to conditions to be determined by the competent authorities .
(**) To be determined .
 ---pagebreak--- No L 330 / 112                                         Official Journal of the European Communities                                                                9 . 12 . 85
                                                                                                                                                       Rate of duty
      Heading                                                                                                                               Autonomous
       number                                                              Description                                                             %           Conventional
                                                                                                                                               or levy               O/
                                                                                                                                                                      /O
                                                                                                                                                  ( L)
          1                                                                       2                                                                 3                 4
       22.05             C. III . b) More than two litres:
      (cont'd)                            1 . Port, Madeira , sherry and Setubal muscatel (a)                                               14,5 ECU
                                                                                                                                             per hi (b)
                                          2. Tokay (Aszu and Szamorodni) (a)                                                                14,5 ECU
                                                                                                                                             per hi ( b)
                                          3 . Other                                                                                         16,9 ECU
                                                                                                                                           per hi (b) (c)
                              IV. Of an actual alcoholic strength by volume exceeding 18% vol but not
                                    exceeding 22% vol , in containers holding:
                                    a ) Two litres or less :
                                          1 . Port, Madeira, sherry, Tokay (Aszu and Suzamorodni) and
                                               Setubal muscatel ( a)                                                                        19,3 ECU              '(**)
                                                                                                                                            per hi (b)
                                          2.   Other                                                                                         23 ECU                 (**)
                                                                                                                                           per hi (b) (c)
                                    b ) More than two litres :
                                          1 . Port , Madeira , sherry and Setubal muscatel ( a)                                             15,7 ECU                {")-
                                                                                                                                            per hi (b)
                                          2 . Tokay (Aszu and Szamorodni ) ( a)                                                             15,7 ECU
                                                                                                                                            per hi (b)
                                          3 . Other                                                                                          23 ECU                 (")
                                                                                                                                           per hi (b) (c)
                              V. Of an actual alcoholic strength by volume exceeding 22% vol , in
                                    containers holding:
                                    a ) Two litres or less                                                                                  1,93 ECU
                                                                                                                                               per hi
                                                                                                                                            per % vol
                                                                                                                                            of alcohol
                                                                                                                                           + 12,1 ECU
                                                                                                                                           per hi (b) (c)
                                    b) More than two litres                                                                                 1,93 ECU
                                                                                                                                               per hi
                                                                                                                                            per % vol
                                                                                                                                            of alcohol
                                                                                                                                               ( b ) (c)
       22.06             Vermouths, and other wines of fresh grapes flavoured with aromatic extracts:
                         A. Of an actual alcoholic strength by volume of 18 % vol or less , in containers
                               holding:
                                I. Two litres or less                                                                                         17 ECU
                                                                                                                                               per hi
                               II . More than two litres                                                                                      14 ECU
                                                                                                                                               per hi
                         B. Of an actual alcoholic strength by volume exceeding 18% vol but not
                               exceeding 22% vol , in containers holding:
                                I. Two litres or less                                                                                         19 ECU
                                                                                                                                               per hi
                               II . More than two litres                                                                                      16 ECU
                                                                                                                                               per hi
( a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
(b) The exchange rate to be applied in converting into national currencies the unit of account in which the customs duty is expressed shall , notwithstanding General Rule C 3
     contained in Part I , Section 1, be the representative rate if such rate is fixed for the purposes of the common agricultural policy.
(c) In certain conditions a countervailing tax is provided for in respect of certain products in addition to the customs duty.
(**) To be determined .
 ---pagebreak--- 9 . 12 . 85                                             Official Journal of the European Communities                                            No L 330 / 113
||                                                                                                                                          Rate of duty
        Heading                                                                                                                  Autonomous
         number                                                            Description                                                  0/
                                                                                                                                         /o         Conventional
                                                                                                                                     or levy              %
                                                                                                                                       (L )
             1                                                                    2                                                      3                4
         22.06             C. Of an actual alcoholic strength by volume exceeding 22 % vol , in containers
        (cont'd)                holding:
                                  I.  Two litres or less                                                                         1,60 ECU                 —
                                                                                                                                     per hi
                                                                                                                                 per % vol
                                                                                                                                 of alcohol
                                                                                                                                 + 10 ECU
                                                                                                                                    per hi
                                II .  More than two litres                                                                       1,60 ECU                 —
                                                                                                                                    per hi
                                                                                                                                 per % vol
                                                                                                                                 of alcohol
         22.07             Other fermented beverages (for example,, cider, perry and mead):                                      II
                           A. Piquette                                                                                           1,60 ECU
                                                                                                                                    per hi
                                                                                                                                 per % vol
                                                                                                                                 of alcohol
                                                                                                                                    subject
                                                                                                                                  to a min.
                                                                                                                                 of 9 ECU
                                                                                                                                 per hi ( a )
                           B.   Other:
                                  I. Sparkling                                                                                     30 ECU                 —
                                                                                                                                    per hi
                                II. Still , in containers holding:
                                      a)    Two litres or less                                                                     12 ECU                 —
                                                                                                                                     per hi
                                      b) More than two litres                                                                       9 ECU
                                                                                                                                     per hi
         22.08             Ethyl alcohol or neutral spirits, undenatured, of an alcoholic strength of 80 %
                           vol or higher; denatured spirits (including ethyl alcohol and neutral spirits) of any
                           strength :
                           A. Denatured spirits (including ethyl alcohol and neutral spirits) of any
                                strength                                                                                           16 ECU                 —
                                                                                                                                     per hi
                           B. Ethyl alcohol or neutral spirits, undenatured, of an alcoholic strength of
                                 80 % vol or higher                                                                                30 ECU                 —
                                                                                                                                     per hi
         22.09             Spirits (other than those of heading No 22.08); liqueurs and other spirituous
                           beverages; compound alcoholic preparations (known as "concentrated extracts")
                           for the manufacture of beverages:
                           A , Spirits ( other than those of heading No 22.08 ), in containers holding:
                                 I.   Two litres or less                                          * ...... .                     1,60 ECU                r *)
                                                                                                                                    per hi
                                                                                                                                 per % vol
                                                                                                                                 of alcohol
                                                                                                                                 + 10 ECU
                                                                                                                                    per hi
                                II .  More than two litres . ... .                                                               1,60 ECU                (**)
                                                                                                                                    per hi
                                                                                                                                 per % vol
                                                                                                                                 of alcohol
( a ) In certain conditions a countervailing tax is provided for in respect of certain products in addition to the customs duty.
 (**) To be determined .
 ---pagebreak--- No L 330 / 114                                         Official Journal of the European Communities                                  9 . 12 . 85
li                                                                                                                       Rate of duty
        Heading                                                                                                Autonomous
         number                                                          Description                                 %           Conventional
                                                                                                                   or levy              %
                                                                                                                     (L)
            1                                                                  2                                      3                 4
         22.09            B. Compound alcoholic preparations (known as "concentrated extracts") for the
        (cont'd)               manufacture of beverages:
                                I. Aromatic bitters of an alcoholic strength of 44,2 to 49,2% vol
                                      containing from 1,5 to 6 % by weight of gentian , spices and various
                                      ingredients and from 4 to 10 % of sugar, in containers of a capacity of
                                      0,5 litre or less                          .                                   30                2,2
                                                                                                                  subject
                                                                                                                to a min.
                                                                                                              of 1,60 ECU
                                                                                                                  per hi
                                                                                                               per % vol
                                                                                                               of alcohol
                               II .   Other                                                                          30               (**)-
                                                                                                                  subject
                                                                                                                to a min.
                                                                                                              of 1,60 ECU
                                                                                                                  per hi
                                                                                                               per % vol
                                                                                                               of alcohol
                          C. Spirituous beverages:
                                 I. Rum , arrack and tafia , in containers holding:
                                      a ) Two litres or less                                                   1,10 ECU               (♦.,
                                                                                                                  per hi
                                                                                                               per % vol
                                                                                                               of alcohol
                                                                                                               + 10 ECU
                                                                                                                  per hi
                                      b ) More than two litres                                     ;           1,10 ECU               (**)
                                                                                                                  per hi
                                                                                                               per % vol
                                                                                                               of alcohol
                                II . Gin , in containers holding:
                                      a ) Two litres or less                                                   1,20 ECU               (••)
                                                                                                                  per hi
                                                                                                               per % vol
                                                                                                               of alcohol
                                                                                                               + 10 ECU
                                                                                                                  per hi
                                      b) More than two litres                                                   1,20 ECU              (")
                                                                                                                  per hi
                                                                                                               per % vol
                                                                                                               of alcohol
                               III. Whisky:
                                      a ) Bourbon whiskey , in containers holding ( a):
                                            1.   Two litres or less                                             1,20 ECU              ('*)
                                                                                                                  per hi
                                                                                                               per % vol
                                                                                                                of alcohol
                                                                                                               + 10 ECU
                                                                                                                   per hi
                                           2.    More than two litres                                           1,20 ECU              (•*)
                                                                                                                   per hi
                                                                                                               per % vol
                                                                                                                of alcohol
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities.
(**) To be determined .
 ---pagebreak--- 9 . 12 . 85                                            Official Journal of the European Communities                                               No L 330 / 115
                       \                                                                                                                      Rate of duty
        Heading                                                                                                                      Autonomous
         number                                                           Description                                                      %          Conventional
                                                                                                                                        or levy             %
                                                                                                                                          (L)
            1                                                                   2                                                          3                4
         22.09            C. III . b) Other , in containers holding:
        (cont'd)
                                           1.    Two litres or less . . . .                                                          1,20 ECU              (**)
                                                                                                                                        per hi
                                                                                                                                     per % vol
                                                                                                                                     of alcohol
                                                                                                                                     + 10 ECU
                                                                                                                                        per hi
                                           2.    More than two litres .                                                              1,20 ECU              (**)
                                                                                                                                       per hi
                                                                                                                                     per % vol
                                                                                                                                     of alcohol
                                IV. Vodka with an alcoholic strength of 45,4 % vol br less and plum , pear
                                     or cherry spirit (excluding liqueurs), in containers holding:
                                     a)    Two litres or less                                                                        1,60 ECU              (**)
                                                                                                                                       per hi
                                                                                                                                     per % vol
                                                                                                                                     of alcohol
                                                                                                                                     + 10 ECU
                                                                                                                                       per hi
                                     b ) More than two litres                                                                        1,60 ECU              r »)
                                                                                                                                       per hi
                                                                                                                                     per % vol
                                                                                                                                     of alcohol
                                V. Other, in containers holding:
                                     a ) Two litres or less                                                                          1,60 ECU              (")
                                                                                                                                       per hi
                                                                                                                                     per % vol
                                                                                                                                     of alcohol
                                                                                                                                     + 10 ECU
                                                                                                                                       per hi
                                     ( b ) More than two litres                                   ........                           1,60 ECU              (**)
                                                                                                                                       per hi
                                                                                                                                     per % vol
                                                                                                                                     of alcohol
         22.10            Vinegar and substitutes for vinegar:
                          A. Wine vinegar, in containers holding:
                                 I.  Two litres or less                                                                                8 ECU
                                                                                                                                                    \
                                                                                                                                     per hi ( a )
                                II . More than two litres                                       ........                               6 ECU                —
                                                                                                                                     per hi ( a )
                          B. Other, in containers holding:                                                                           I\
                                 I.  Two litres or less                                                                                8 ECU
                                                                                                                                       per hi
                                II . More than two litres                                                                              6 ECU                —
                                                                                                                                       per hi
    Ja ) In certain conditions a countervailing tax is provided for in respect of certain products in addition to the customs duty .
    (*'') To be determined .
 ---pagebreak--- No L 330 / 116                           Official Journal of the European Communities                                       9 . 12 . 85
                                                            CHAPTER 23
                 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
Additional Notes
1 . For the purposes of subheadings 23.05 A and 23.06 A I, the following expressions shall have the meanings hereby
    assigned to them:
    — "actual alcoholic strength by mass ": the number of kilograms of pure alcohol contained in 100 kg of the
        product;
    — "potential alcoholic strength by mass ": the number of kilograms of pure alcohol capable of being produced by
        total fermentation of the sugars contained in 1 00 kg of the product;
    — "total alcoholic strength by mass ": the sum of the actual and potential alcoholic strengths by mass;
    — "% mas ": the symbol for alcoholic strength by mass.
2 . For the purposes of subheading 23.07 B, the expression "milk products " means the products falling within headings
    Nos 04.01 , 04.02, 04.03 and 04.04 and within subheadings 17.02 A and 21.07 F I.
                                                                                                               Rate of duty
     Heading                                          Description
                                                                                                      Autonomous
     number                                                                                               °/o          Conventional
                                                                                                        or levy              %
                                                                                                          (L)
        1                                                   2                                              3                  4
     23.01        Flours and meals, of meat, offals, fish , crustaceans or molluscs , unfit for human
                  consumption; greaves:
                                                                                                      \
                  A. Flours and meals of meat and offals; greaves                                          4                 0,4
                  B. Flours and meals of fish , crustaceans or molluscs                                    5                   2
     23.02        Bran, sharps and other residues derived from the sifting, milling or working of
                  cereals or of leguminous vegetables:                                                l
II                A.  Of cereals:                                                                     l
li                     I.  Of maize or rice :                                                         I
                           a ) With a starch content not exceeding 35 % by weight                       21 ( L )              —
                           b ) Other                                                                    21 ( L )              —
                      II . Of other cereals :
                           a) Of which the starch content does not exceed 28 % by weight, and
                                of which the proportion that passes through a sieve with an aperture
                                of 0,2 mm does not exceed 10 % by weight or alternatively the
                                proportion that passes through the sieve has an ash content,
                                calculated on the dry product, equal to or more than 1,5 % by
                                weight                  ...                                             21 ( L )              —
                           b ) Other                                                                    21 ( L )
                  B. Of leguminous vegetables                                           ...                8
 ---pagebreak--- 9 . 12 . 85                                           Official Journal of the European Communities                                            No L 330 / 117
 ...
                       1                                                                                                                  Rate of duty
       Heading                                                                                                                  Autonomous
       number                                                             Description                                                 °/
                                                                                                                                       /o         Conventional
                                                                                                                                   or levy              %
                                                                                                                                     (L)
           1                                                                    2                                                      3                4
        23.03            Beet-pulp, bagasse and other waste of sugar manufacture; brewing and distilling
                         dregs and waste; residues of starch manufacture and similar residues:
                         A. Residues from the manufacture of starch from maize (excluding concentrated
                              steeping liquors), of a protein content, calculated on the dry product:
                               I. Exceeding 40 % by weight                                                                         27 ( L )             —
Il                            II . Not exceeding 40 % by weight                                                                     Free               (**)
II                       B. Other :                                                                                             \
                               I. Beet-pulp , bagasse and other waste of sugar manufacture                                          Free               (")
                              II . Other                                                                                            Free               r*j
        23.04            Oil-cake and other residues (except dregs) resulting from the extraction of
                         vegetable oils:
                         A. Oil-cake and other residues resulting from the extraction of olive oil:
II                             I. Containing 3 % or less by weight of olive oil                                                     Free                —
I.!                           II . Containing more than 3 % by weight of olive oil                                               Free .( L )            —
                         B. Other                                                                                                   Free               (")
        23.05            Wine lees; argol:
                         A. Wine lees :
                               I. Having a total alcoholic strength by mass not exceeding 7,9 % mas and a
                                   dry matter content not less than 25 % weight                                                   Free ( a )
                              II . Other                                                                                        2,03 ECU
                                                                                                                                   per kg
                                                                                                                                  of total
                                                                                                                                alcohol ( a )
                         B. Argol                                                                                                   Free
        23.06            Products of vegetable origin of a kind used for animal food, not elsewhere
                         specified or included:
                         A. Acorns, horse chestnuts and pomace or marc of fruit:
                               I. Grape marc:
                                   a) Having a total alcoholic strength by mass not exceeding 4,3 % mas
                                         and a dry matter content not less than 40 % by weight                                    Free ( a )           (.»)
                                   b ) Other                                                                                    2,03 ECU
                                                                                                                                  per kg
                                                                                                                                  of total
                                                                                                                                alcohol ( a )
li                            II . Other                                                                                            Free               (».)
                         B. Other                                                                                                     4                (**)
(a) In certain conditions a countervailing tax is provided for in respect of certain products, in addition to the customs duty.
(**) To be determined .
 ---pagebreak--- No L 330 / 118                      Official Journal of the European Communities                                   9 . 12 . 85
                                                                                                       Rate of duty
   Heading                                                                                    Autonomous
    number                                        Description                                      %           Conventional
                                                                                                or levy               %
                                                                                                  (L)
      1                                               2                                            3                  4
    23.07      Sweetened forage; other preparations of a kind used in animal feeding:
               A. Fish or marine mammal solubles                                                   9                   6
               B. Other, containing starch , glucose, glucose syrup, maltodextrine or
                  maltodextrine syrup, falling within subheadings 17.02 B and 21.07 F II , or
                  milk products:
                   I. Containing starch , glucose , glucose syrup , maltodextrine or
                       maltodextrine syrup:
                       a ) Containing no starch or containing 10 % or less by weight of
                           starch :
                           1 . Containing no milk products or containing less than 10 % by
                                weight of such products .                                       15 ( L )
                           2 . Containing not less than 10 % but less than 50 % by weight of
                                milk products                                                   15 ( L )
                           3 . Containing not less than 50 % but less than 75 % by weight of
                                milk products                                                   15 ( L )
                           4. Containing not less than 75 % by weight of milk products . .      15 ( L )
                       b) Containing more than 10 % but not more than 30 % by weight of
                           starch :
                           1 . Containing no milk products or containing less than 10 % by
                                weight of such products                                         15 ( L )
                           2 . Containing not less than 10 % but less than 50 % by weight of
                                milk products                                                   15 ( L)
                           3 . Containing not less than 50 % by weight of milk products . .     15 (L )
                       c)  Containing more than 30 % by weight of starch:
                           1 . Containing no milk products or containing less than 10 % by
                                weight of such products                                         15 (L )
                           2. Containing not less than 10 % but less than 50 % by weight of
                                milk products                                                   15 ( L )
                           3 . Containing not less than 50 % by weight of milk products . .     15 ( L )
                  II. Containing no starch , glucose, glucose syrup, maltodextrine or
                       maltodextrine syrup, but containing milk products                        15 ( L )
               C. Other                                                                           15
 ---pagebreak--- 9 . 12 . 85                                         Official Journal of the European Communities                          No L 330 / 119
                                                                             CHAPTER 24
                                                                              TOBACCO
ll                                                                                                                    Rate of duty
     Heading                                                                                                 Autonomous
      number                                                          Description                                  %          Conventional
                                                                                                                or levy             %
                                                                                                                  (L)
          1                                                                 2                                      3                4
      24.01            Unmanufactured tobacco; tobacco refuse:
                       A. Flue-cured Virginia type and light air-cured Burley type tobacco ( including
                            Burley hybrids); light air-cured Maryland type and fire-cured tobacco ( a) . .        30               (•*)
                                                                                                               subject
                                                                                                              to a min.
                                                                                                             of 29 ECU
                                                                                                             and a max.
                                                                                                             of 70 ECU
                                                                                                             per 100 kg
                                                                                                                 net
                       B. Other                                                                                   30               (")
                                                                                                               subject
                                                                                                              to a min.
                                                                                                             of 29 ECU
                                                                                                             and a max.
                                                                                                             of 70 ECU
                                                                                                             per 100 kg
                                                                                                                 net
      24.02            Manufactured tobacco; tobacco extracts and essences:
||                     A. Cigarettes                                                                             180                90
||                     B. Cigars                                                                                  80                52
||                     C. Smoking tobacco                                                                        180               117
ll                     D. Chewing tobacco and snuff                                                              100                65
                       E. Other, including agglomerated tobacco in the form of sheets or strip                    40                26
    (a)  Entry under this subheading is subject to conditions to be determined by the competent authorities.
    (**) To be determined .
 ---pagebreak--- No L 330 / 120                                        Official Journal of the European Communities                             9 . 12 . 85
                                                                              SECTION V
                                                                      MINERAL PRODUCTS
                                                                              CHAPTER 25
                      SALT; SULPHUR: EARTHS AND STONE ; PLASTERING MATERIALS , LIME AND CEMENT
Notes
1 . Except where their context or Note 3 to this Chapter otherwise require , the headings of this Chapter are to be taken
      to apply only to goods which are in the crude state, or which have been washed (even with chemical substances
      eliminating the impurities without changing the structure of the product), crushed, ground , powdered , levigated ,
      sifted, screened , concentrated by flotation, magnetic separation or other mechanical or physical processes (not
      including crystallisation) but not calcined or subjected to any further process other than a process specially
      mentioned in any heading in respect of the goods described therein .
2 . This Chapter does not cover:
      ( a ) Sublimed sulphur, precipitated sulphur or colloidal sulphur ( heading No 28.02 );
      (b) Ferrous earth colours containing 70 % or more by weight of combined iron evaluated as Fe203 (heading
            No 28.23 );
      ( c) Medicaments and other products of Chapter 30 ;
      ( d ) Perfumery , cosmetic or toilet preparations of heading No 33.06 ;
      (e ) Road and paving setts , curbs and flagstones (heading No 68.01 ), mosaic cubes (heading No 68.02 ) and roofing
            facing and damp course slates ( heading No 68.03);
      (f) Precious or semi-precious stones (heading No 71.02);
      (g) Cultured crystals ( other than optical elements) weighing not less than 2,5 g each , of sodium chloride or of
            magnesium oxide , of heading No 38.19 ; optical elements of sodium chloride or of magnesium oxide ( heading
            No 90.01 ); or
      (h ) Writing or drawing chalks, tailors' or billiards chalks (heading No 98.05 ).
3 . Heading No 25.32 is to be taken to apply , inter alia, to : earth colours , whether or not calcined or mixed together ;
      natural micaceous iron oxides ; meerschaum (whether or not in polished pieces) and amber ; agglomerated
      meerschaum and agglomerated amber, in plates , rods , sticks or similar forms , not worked after moulding; jet ;
      strontianite (whether or not calcined ), other than strontium oxide; broken pottery .
                                                                                                                   Rate of duty
        Heading
         number                                                         Description                        Autonomous      Conventional
                                                                                                                %                °/o
             1                                                                2                                 3                 4
         25.01           Common salt (including rock salt, sea salt and table salt); pure sodium chloride;
                         salt liquors; sea water:
                         A. Common salt (including rock salt, sea salt and table salt) and pure sodium
                              chloride, whether or not in aqueous solution:
                              I. For chemical transformation (separation of Na from Cl ) for the
                                     manufacture of other products ( a ) .                                   1 ECU
                                                                                                               per
                                                                                                            1 000 kg
                                                                                                               net
(a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- 9 . 12 . 85                                           Official Journal of the European Communities                    No L 330 / 121
                                                                                                                  Rate of duty
       Heading
        number                                                          Description                       Autonomous      Conventional
                                                                                                               %                %
           1                                                                  2                                3                4
        25.01            A. II . Other :
       (cont'd)
                                   a) Denatured or for industrial uses (including refining) other than
                                        the preservation or preparation of foodstuffs for human or animal
                                        consumption ( a )                                                   5 ECU           2,5 ECU
                                                                                                              per              per
                                                                                                           1 000 kg         1 000 kg
                                                                                                              net               net
                                   b ) Other                                                               16 ECU           5,7 ECU
                                                                                                              per              per
                                                                                                           1 000 kg         1 000 kg
                                                                                                              net              net
                         B. Salt liquors ; sea water                                                         Free              Free
        25.02            Unroasted iron pyrites                                                              Free              Free
        25.03            Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and
                         colloidal sulphur:
                         A. Crude
                                                                                                          1  Free              Free
                         B. Other                                                                             10               3,2
        25.04            Natural graphite                                                                    Free              0,1
        25.05            Natural sands of all kinds, whether or not coloured, other than metal-bearing
                         sands falling within heading No 26.01                                               Free              Free
        25.06            Quartz (other than natural sands); quartzite, including quartzite not further
                         worked than roughly split, roughly squared or squared by sawing                       1               Free
        25.07            Clay (for example, kaolin and bentonite), andalusite, kyanite and sillimanite,
                         whether or not calcined, but not including expanded clays falling within heading
                         No 68.07 ; mullite; chamotte and dinas earths                                       Free              Free
        25.08            Chalk                                                                               Free               0,1
       [25.09]
        25.10            Natural calcium phosphates, natural aluminium calcium phosphates, apatite and
                         phosphatic chalk                                                                    Free              Free
        25.11            Natural barium sulphate (barytes); natural barium carbonate (witherite), whether
                         or not calcined, other than barium oxide:
li                       A. Barium sulphate                                                                  Free              Free
                         B. Barium carbonate , whether or not calcined                                         3                 1
( a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- No L 330 / 122                         Official Journal of the European Communities                                  9 . 12 . 85
              \                                                                                          Rate of duty
   Heading
    number                                            Description ■                              Autonomous      Conventional
                                                                                                      %                 %
       1                                                  2                                           3                 4
    25.12       Siliceous fossil meals and similar siliceous earths (for example, kieselguhr,
                tripoilte or diatomite) whether or not calcined, of an apparent density of 1 000
                kg/ m3 or less                                                                      Free               0,5
    25.13      Pumice stone; emery; natural corundum, natural garnet and other natural
               abrasives, whether or not heat-treated :
               A. Crude or in irregularly-shaped pieces                                             Free              Free
               B.    Other                                                                            3                  1
    25.14      Slate, including slate not further worked than roughly split, roughly squared or
               squared by sawing                                               .                    Free              Free
    25.15      Marble, travertine, ecaussine and other calcareous monumental and building
               stone of an apparent density of 2 500 kg/ m3 or more and alabaster, including
               such stone not further worked than roughly split, roughly squared or squared by
               sawing:
               A. Crude; roughly split or roughly squared; not further worked than squared by
                     sawing or splitting, of a thickness exceeding 25 cm                            Free              0,1
               B. Not further worked than squared by sawing or splitting, of a thickness not
                     exceeding 25 cm:
                      I.  Alabaster                                                                 Free              Free
                     II . Other                                                                      10               4,4
    25.16      Granite porphyry, basalt, sandstone and other monumental and building stone,
               including such stone not further worked than roughly split, roughly squared or
               squared by sawing:
               A. Crude, roughly split or roughly squared; not further worked than squared by
                     sawing or splitting, of a thickness exceeding 25 cm . . . .                    Free              0,2
               B. Not further worked than squared by sawing or splitting, of a thickness not
                     exceeding 25 cm :
                      I. Granite, porphyry , syenite, lava , basalt, gneiss , trachyte and other
                          similar hard rocks ; sandstone                                             7                3,5
                     II . Other monumental and building stone:
                          a) Calcareous stone of an apparent density of less than 2 500 kg / m3      6                2,5
                          b ) Other                                                                Free               Free
    25.17      Pebbles and crushed or broken stone (whether or not heat-treated), gravel
               macadam and tarred macadam, of a kind comonly used for concrete aggregates,
               for road metalling or for railway or other ballast; flint and shingle, whether or
               not heat-treated; granules and chippings (whether or not heat-treated) and
               powder of stones falling within heading No 25.15 or 25.16 .                          Free              Free
    25.18      Dolomite, whether or not calcined, including dolomite not further worked than
               roughly split, roughly squared or squared by sawing; agglomerated dolomite
               (including tarred dolomite):
               A.    Crude dolomite                                                                Free               Free
               B.    Calcined dolomite                                                               4                1,8
               C. Agglomerated dolomite                                                              5                2,2
 ---pagebreak--- 9 . 12 . 85                         Official Journal of the European Communities                              No L 330 / 123
ll                                                                                                        Rate of duty
     Heading
      number                                       Description                                    Autonomous      Conventional
                                                                                                      %                 %
          1                                             2                                              3                4
      25.19   Natural magnesium carbonate (magnesite); fused magnesia; dead-burned
              (sintered) magnesia, whether or not containing small quantities of other oxides
              added before sintering; other magnesium oxide, whether or not chemically
              pure :
ll            A. Magnesium oxide other than calcined natural magnesium carbonate ........             9                4,2
              B. Other                                                                               Free              Free
      25.20   Gypsum; anhydrite; calcined gypsum, and plasters with a basis of calcium
              sulphate, whether or not coloured, but not including plasters specially prepared
              for use in dentistry                                                                   Free              Free
      25.21   Limestone flux and calcareous stone, commonly used for the manufacture of lime
              or cement                                                                              Free              Free
      25.22   Quicklime, slaked lime and hydraulic lime, other than calcium oxide and
              hydroxide                                                                               4                3,5
      25.23   Portland cement, ciment fondu, slag cement, supersulphate cement and similar
              hydraulic cements, whether or not coloured or in the form of clinker                     8               3,2
      25.24   Asbestos                                                                               Free              Free
     [25.25 ]
      25.26   Mica, including splittings; mica waste                                                 Free              0,2
      25.27   Natural steatite, including natural steatite not further worked than roughly split,
              roughly squared or squared by sawing; talc:
              A. Natural steatite , including natural steatite not further worked than roughly
                  split, roughly squared or squared by sawing                                        Free              Free
              B. Natural steatite, crushed or powdered:
                   I. Talc in immediate packings of a net capacity of 1 kg or less                     8                3,2
                  II . Other                                                                          3                0,9
      25.28   Natural cryolite and natural chiolite                                                  Free              Free
     [25.29]
      25.30   Crude natural borates and concentrates thereof (calcined or not), but not
              including borates separated from natural brine; crude natural boric acid
              containing not more than 85 % of H3B03, calculated on the dry weight ....              Free              Free
 ---pagebreak--- No L 330 / 124                             Official Journal of the European Communities                     9 . 12 . 85
Il                                                                                              Rate of duty
    Heading
    number                                               Description                    Autonomous      Conventional
                                                                                            %                 %
        1                                                    2                               3                 4
    25.31            Felspar, leucite, nepheline and nepheline syenite; fluorspar:
                     A. Fluorspar                                                            3               Free
                     B. Other                                                              Free              Free
    25.32            Mineral substances not elsewhere specified or included:
Il                   A. Natural micaceous iron oxides                                        3                1,8
                     B. Other                                                              Free              (».,
  (**) To be determined .
                                                                                                      \
 ---pagebreak--- 9 . 12 . 85                               Official Journal of the European Communities                          No L 330 / 125
                                                           CHAPTER 26
                                                 METALLIC ORES, SLAG AND ASH
Notes
1 . This Chapter does not cover:
     (a) Slag and similar industrial waste prepared as macadam (heading No 25.17);
    (b) Natural magnesium carbonate (magnesite), whether or not calcined (heading No 25.19);
    ( c) Basic slag of Chapter 31 ;
     (d ) Slag wool , rock wool or similar mineral wools (heading No 68.07 );
     (e) Goldsmiths', silversmiths' and jewellers' sweepings, residues, lemels and other waste and scrap, of precious
          metal (heading No 71.11 ); or
    ( f) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV).
2. For the purposes of heading No 26.01 , the term "metallic ores" means minerals of mineralogical species actually
    used in the metallurgical industry for the extraction of mercury, of the metals of heading No 28.50 or of the metals
    of Section XIV or XV, even if they are intended for non-metallurgical purposes. The heading does not, however,
    include minerals which have been submitted to processes not normal to the metallurgical industry.
3 . Heading No 26.03 is to be taken to apply only to ash and residues of a kind used in industry either for the
    extraction of metals or as a basis for the manufacture of chemical compounds of metals .
Il                                                                                                          Rate of duty
      Heading
       number                                          Description                                  Autonomous      Conventional
                                                                                                        %                 %
          1                                                2                                             3                4
       26.01       Metallic ores and concentrates and roasted iron pyrites:
ll                 A. Iron ores and concentrates and roasted iron pyrites:                          \||
                         I. Roasted iron pyrites                                                       Free              Free
||                      II . Other (ECSC )
                                                                                                    I                    Free
                   B. Manganese ores and concentrates, including manganiferous iron ores and
                        concentrates with a manganese content of 20 % or more by weight (ECSC)      I                    0,8
||                 C.   Uranium ores and concentrates :                                             I
||                       I. Uranium ores and pitchblende, and concentrates thereof, with a uranium
                             content of more than 5 % by weight (EURA TOM)                       ..    Free              Free
||                      II . Other .                                                                   Free              Free
                   D. Thorium ores and concentrates:
                         I. Monazite ; urano-thorianite and other thorium ores and concentrates ,
                             with a thorium content of more than 20 % by weight (EURATOM) .            Free              Free
                        II . Other                                                                     Free              Free
                   E.   Other ores and concentrates                                                    Free              Free
 ---pagebreak--- No L 330 / 126                       Official Journal of the European Communities                                  9 . 12 . 85
li                                                                                                     Rate of duty
   ■ Heading
     number                                        Description                                 Autonomous      Conventional
                                                                                                   %                 %
        1                                               2                                           3                 4
     26.02     Slag, dross, scalings and similar waste from the manufacture of iron or steel:
               A. Blast -furnace dust (ECSC)                                                                        Free
               B.  Other                                                                          Free              Free
     26.03     Ash and residues (other than from the manufacture of iron or steel), containing
               metals or metallic compounds                                                       Free              Free
     26.04     Other slag and ash including kelp                                                  Free              Free
 ---pagebreak--- y - 12. 85                              Official Journal of the European Communities                               No L 330 / 127
                                                           CHAPTER 27
                        MINERAL FUELS , MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION;
                                        BITUMINOUS SUBSTANCES ; MINERAL WAXES
Notes
1 . This Chapter does not cover:
    ( a) Separate chemically defined organic compounds, other than chemically pure methane and propane which are to
         be classified in heading No 27.11 ;
    (b) Medicaments falling within heading No 30.03 ; or
    (c) Mixed unsaturated hydrocarbons falling within heading No 33.01 , 33.04 or 38.07 .
2. Heading No 27.07 is to be taken to include products similar to those obtained by the distillation of high
    temperature coal tar but which are obtained by the distillation of low temperature coal tar or other mineral tars , by
    processing petroleum or by any other process , provided that the weight of the aromatic constituents exceeds that of
    the non-aromatic constituents .
3 . References in heading No 27.10 to petroleum oils and oils obtained from bituminous minerals are to be taken to
    include not only petroleum oils and oils obtained from bituminous minerals but also similar oils , as well as those
    consisting of mixed unsaturated hydrocarbons, obtained by any process , provided that the weight of the
    non-aromatic constituents exceeds that of the aromatic constituents .
4 . Heading No 27.13 is to be taken to include not only paraffin wax and the other products specified therein , but also
    similar products obtained by synthesis or by other processes.
Additional Notes (a)
1 . For the purposes of heading No 27.10:
    A. "Light oils " (subheading 27.10 A) means oils and preparations of which 90 % or more by volume (including
         losses) distils at 210 °C (ASTM D 86 method);
    B. "Special spirits " (subheading 27.10 A III a)) means light oils as defined in paragraph A above, not containing
         any anti-knock preparations, and with a difference of not more than 60 °C between the temperatures at which
         5 % and 90 % (including losses) distil by volume;
     C. "White spirit" (subheading 27.10 A 111 a) 1 ) means special spirits as defined in paragraph B above with a
         flash-point higher than 21 °C by the Abel-Pensky method (b);
    D. "Medium oils " (subheading 27.10 B) means oils and preparations of which less than 90 % by volume (including
         losses) distils at 210°C and 65 % at more by volume (including losses) distils at 250 °C (ASTM D 86
         method);
    E. "Heavy oils " (subheading 27.10 C) means oils and preparations of which less than 65 % by volume (including
         losses) distils at 250 °C by the ASTM D 86 method or of which the distillation percentage at 250 °C cannot be
         determined by that method;
    F. "Gas oils" (subheading 27.10 C I) means heavy oils as defined in paragraph E above of which 85 % or more by
         volume (including losses) distils at 350 °C (ASTM D 86 method);
(a) Unless otherwise stated, the term "ASTM method" means the methods laid down by the American Society for Testing and
    Materials in the 1976 edition of standard definitions and specifications for petroleum and lubricating products.
(b) The term "Abel-Pensky method" means method DIN (Deutsche Industrienormen) 51755 — März 1974 published by the DNA
     (Deutsche Normenausschuß), Berlin 15.
 ---pagebreak--- No L 330 / 128                       Official Journal of the European Communities                              9 . 12 . 85
   G. "Fuel oils" (subheading 27.10 C II) means heavy oils as defined in paragraph E above (other than gas oils as
       defined in paragraph F above) which, for a corresponding diluted colour C, have a viscosity V:
       — not exceeding that shown in line I of the following table when the sulphated ashes content is less than 1 %
             by the ASTM D 874 method and the saponification index is less than 4 by the ASTM D 939-54
             method;
       — exceeding that shown in line II when the pour point is not less than 10 °C by the ASTM D 97 method;
       — exceeding that shown in line I but not exceeding that shown in line II when 25 % or more by volume distils
             at 300 °C by the ASTM D 86 method or, if less than 25 % by volume distils at 300 °C, when the pour
             point is higher than 10 °C below zero by the ASTM D 97 method. These provisions apply only to oils
             having a diluted colour C of less than 2 .
                                        Diluted colour C / Viscosity V concordance table
              Colour C     0
                                                                                                                   7,5
                                0,5   I     1,5    2    2,5     3     3,5  4    4,5    5  5,5  6  6,5   7
                                                                                                              and above
        Visco­
                       I   4     4    4     5,4    9   15,1   25,3   42,4 71,1  119   200 335 562 943 1 580     2 650
        sity
        V              II  7     7    7      7     9   15,1   25,3   42,4 71,1  119   200 335 562 943 1 S80     2 6S0
        The term "viscosity V" means the kinematic viscosity at 50 °C expressed in 10~6 m2s~~ 1 by the ASTM D 445
        method.
        The term "diluted colour C" means the colour of a product, as determined by the ASTM D 1500 method, after
        one part of such product has been mixed with 99 parts by volume of carbon tetrachloride. The colour must be
        determined immediately after dilution.
        This subheading covers only fuel oils of natural colour.
        Subheading 27.10 C II does not cover heavy oils defined in paragraph E above for which it is not possible to
        determine: the distillation percentage at 250 °C by the ASTM D 86 method (zero shall be deemed to be a
        percentage); the kinematic viscosity at 50 °C by the ASTM D 445 method; or the diluted colour C by the
        ASTM D 1500 method. Such products fall within subheading 27.10 C III.
2. For the purposes of heading No 27.11, the expressions "commercial propane" and "commercial butane"
   (subheading 27.11 B I) shall be taken to apply to products with a relative vapour pressure in the liquid state and at
   37,8 °C of not more than 24,5 bar by the ASTM D 1267 method.
3. For the purposes of heading No 27.12, the expression "crude petroleum jelly" (subheading 27.12 A) shall be taken
   to apply to petroleum jelly of a natural colour higher than 4,5 by the ASTM D 1500 method.
4. For the purposes of subheading 27.13 B I, the term "crude" shall be taken to apply to products:
   (a) with an oil content of 3,5 or higher by the ASTM D 721 method, if their viscosity at 100 °C is lower than
        9x 10~6 m2s~1 by the ASTM D 445 method; or
   (b) of a natural colour higher than 3 by the ASTM D 1500 method, if their viscosity at 100 °C is 9 x 10~~6 mzs~1
        or higher by the ASTM D 445 method.
5. For the purposes of headings Nos 27.10, 27.11 and 27.12 and subheading 27.13 B, the term "specific process"
   shall be taken to apply to the following operations:
   (a) vacuum distillation;
   (b) re-distillation by a very thorough fractionation process;
 ---pagebreak--- 9 . 12 . 85                            Official Journal of the European Communities                         No L 330 / 129
     (c)   cracking;
     (d) reforming;
     (e)   extraction by means of selective solvents;
     (f)   the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or
           sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally
           active earth, activated earth, activated charcoal or bauxite;
     (g)   polymerisation;
     (h) alkylation;
     (ij)  isomerisation;
     (k) (in respect of products of subheading 27AO C only) desulphurisation with hydrogen resulting in a reduction
           of at least 85 % of the sulphur content of the products processed (ASTM D 1266-59 T method);
     (I)   (in respect of products of heading No 27.10 only) deparaffining by a process other than filtering;
     (m) (in respect of products of subheading 27.10 C only) treatment with hydrogen at a pressure of more than 20
           bar and a temperature of more than 250 °C with the use of a catalyst, other than to effect desulphurisation,
           when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen
           of lubricating oils of subheading 27.10 C III (e.g. hydrofinisking or decolourisation) in order, more especially,
           to improve colour or stability shall not, however, be deemed to be a specific process;
     (n) (in respect of products of subheading 27.10 C II only) atmospheric distillation, on condition that less than
           30 % of these products distils, by volume, including losses, at 300 °C by the ASTM D 86 method. If 30 % or
           more by volume, including losses, of such products distils at 300 °C by the ASTM D 86 method, the
           quantities of products which may be obtained during the atmospheric distillation and which fall within
           subheadings 27.10 A and 27.10 B shall be dutiable at the same rates as those provided for under subheading
           27.10 C II c) according to the kind and value of the products used and on the net weight of the products
           obtained. This rule shall not apply to products so obtained which, within a period of six months and subject
           to such other conditions as may be determined by the competent authorities, are to undergo a specific process
           or chemical transformation by a process not being a specific process;
     (o) (in respect of products of subheading 27.10 C III only) treatment by means of a high-frequency electrical
           brush-discharge.
     Should any preparatory treatment prior to the above-mentioned treatments be necessary by reason of technical
     requirements, the customs exemption shall apply only to the quantities of the products intended for and actually
     subjected to such abovementioned treatments; any waste products arising during preparatory treatment shall also
     be exempt from customs duty.
6. The quantities of products which may be obtained during chemical transformation, or during preparatory
    treatment which may be necessary by reason of technical requirements, and which fall within subheadings 27.07
    BI, 27.13 B, 27.14 C, 29.01 A I, 29.01 B II a) and 29.01 D I a) or headings Nos 27.10, 27.11 and 27.12 shall be
    dutiable at the same rates as those provided for in respect of products "for other purposes ", according to the kind
    and value of the products used and on the net weight of the products obtained. This rule shall apply to such
    products falling within headings Nos 27.10, 27.11 and 27.12 or subheading 27.13 B which, within a period of six
    months and subject to such other conditions as may be determined by the competent authorities, are to undergo a
    specific process or further chemical transformation.
7. Subheading 27.10 C III c) covers only oils to be mixed with other oils, with the products of heading No 38.14 or
     with thickeners in order to produce oils, greases or lubricating preparations, by enterprises which, because of the
    plant with which they are equipped, cannot claim exemption from customs duty under the terms of Additional
     Note 5 above relating to heading No 27.10, and which process such oils for resale in plants equipped with all the
    following:
     — at least two storage tanks for the basic oils in bulk;
     — at least one mixing tank, with power-driven mixing equipment, with or without heating equipment, and with
           provision for the incorporation of additives; and
     — packaging equipment.
     These last three requirements concerning plant equipment are also applicable when the mixing is carried out in
     rented plants or by a subcontractor.
 ---pagebreak--- No L 330 / 130                        Official Journal of the European Communities                                   9 . 12 . 85
                                                                                                         Rate of duty
   Heading
   number                                           Description                                  Autonomous      Conventional
                                                                                                     %                 %
      1                                                 2                                             3                 4
    27.01      Coal; briquettes, ovoids and similar solid fuels manufactured from coal:
               A. Coal (ECSC):
                        Federal Republic of Germany                             .                                    DM 6
                                                                                                                 per 1 000 kg
                                                                                                                       net
                        Other Member States                                                                            1,9
               B. Other (ECSC):
                        Federal Republic of Germany                                                                  DM 6
                                                                                                                 per 1 000 kg
                                                                                                                       net
                        Italy                                                                                          1,8
                        Other Member States                                                                           Free
    27.02      Lignite, whether or not agglomerated:
               A. Lignite {ECSC):
                        France                                                                                        2,2
                        Greece                                                                                          5
                        Other Member States                                                                           Free
               B. Agglomerated lignite (ECSC):
                        France                                                                                        2,2
                        Greece                                                                                          5
                        Italy                                                                                         1,8
                        Other Member States                                                                           Free
    27.03      Peat (including peat litter), whether or not agglomerated:
               A. Peat                                                                              Free              0,1
               B. Agglomerated peat                                                                  3                1,5
    27.04      Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated;
               retort carbon:
               A. Coke and semi-coke of coal :
                    I. For the manufacture of electrodes                                             3                 1,4
                   II . Other (ECSC):
                             Italy                                                                                    3,8
                             Other Member States                                                                      Free
               B. Coke and semi-coke of lignite (ECSC):
                        Italy                                                                                         3,8
                        Other Member States                                                                           Free
               C. Other                                                                              3                 1,4
   [27.05 ]
  27.05 bis    Coal gas,, water gas, producer gas and similar gases                                 Free              Free
    27.06      Tar distilled from coal, from lignite or from peat, and other „mineral tars,
               including partially distilled tars and blends of pitch with creosote oils or with
               other coal tar distillation products                                                 Free              Free
    27.07      Oils and other products of the distillation of high temperature coal tar; similar
               products as defined in Note 2 to this Chapter:
               A. Crude oils :
                    I. Crude light oils of which 90 % or more by volume distils at temperatures
                        of up to 200 °C . . .                                            .,. ...     10                3,2
                   II ; Other                                                                        2                 1,1
 ---pagebreak---  9 . 12 . 85                                          Official Journal of the European Communities                                  No L 330 / 131
li                                                                                                                             Rate of duty
       Heading
        number                                                           Description                         ,      Autonomous         Conventional
                                                                                                                          %                  %
           1                                                                  2                                           3                  4
        27.07            B. Benzole, toluole, xylole, solvent naphtha (heavy benzole); similar products as
       (cont'd)               defined in Note 2 to this Chapter , of which 65 % or more by volume distils at
                              temperatures of up to 250 °C (including mixtures of petroleum spirit and
                              benzole); sulphuretted toppings:
\\                             I. For use as power or heating fuels                                                      10                   5
                              II . For other purposes (a)                                                               Free                Free
                         C. Basic products                                                                                6                   3
                         D. Phenols                                                                                       3                 2,5
I                        E. Naphthalene . . .                                                                           Free                 1,5
                         F. Anthracene                                                                                  Free                Free
                         G. Other :                                                                                 l
                               I. For the manufacture of the products of heading No 28.03 ( a) .                        Free                3,2
                              II . Other                                                                                  5                 3,5
        27.08            Pitch and pitch coke, obtained from coal tar or from other mineral tars                        Free                Free
        27.09            Petroleum oils and oils obtained from bituminous minerals, crude ...                   ...     Free                Free
        27.10            Petroleum oils and oils obtained from bituminous minerals, other than crude;
                         preparations not elsewhere specified or included, containing not less than 70 %
                         by weight of petroleum oils or of oils obtained from bituminous minerals, these
                         oils being the basic constituents of the preparations:
                         A. Light oils :
                                 I. For undergoing a specific process ( a)                                             14 ( b )               7
                               II. For undergoing chemical transformation by a process other than those
                                    specified in respect of subheading 27.10 A I (a)                                 14 ( b ) ( c )       7,5 (c)
                              III . For other purposes:                                                             \\
                                    a ) Special spirits :                                                           \\
                                         1 . White spirit                                                              14{d )                 7
                                        2 . Other                                                     . . . . .       14(d )                  7
                                    b ) Other                                                                         14 ( d )                7
                         B. Medium oils :                                                                           \l
                                 I. For undergoing a specific process (a)                                              14 ( b ) -             7
                               II. For undergoing chemical transformation by a process other than those
                                    specified in respect of subheading 27.10 B I ( a)                                14 ( b) ( c)           7(c)
                              III . For other purposes                                                                 14(d )                 7
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
(b) Total suspension (or an indefinite period.
(c)   See Additional Note 6 .
(d ) Duty rate reduced to 6 % ( suspension ) for an indefinite period.
 ---pagebreak--- No L 330 / 132                                       Official Journal of the European Communities                                     9 . 12 . 85
                                                                                                                          Rate of duty
       Heading
        number                                                            Description                          Autonomous         Conventional
                                                                                                                     %                   %
           1                                                                  2                                      3                   4
        27.10            C. Heavy oils :
       (cont'd)
                                I. Gas oils:
                                    a) For undergoing a specific process (a)                                      10(b )                  5
                                    b) For undergoing chemical transformation by a process other than those
                                        specified in respect of subheading 27.10 C I a) (a )                    10(b){c )              5(c)
                                    c) For other purposes                                                         10 ( d )                5
                               II . Fuel oils:                                                                                  ||
                                    a) For undergoing a specific process ( a)                                     10(b )                  5
                                    b) For undergoing chemical transformation by a process other than those
                                        specified in respect of subheading 27.10 C II a) (a)                    10 ( b ) ( c)          5 ( c)
                                    c) For other purposes                                                        10 (d)                   5
                              III . Lubricating oils; other oils :                                             \I
                                    a) For undergoing a specific process ( a)                                     12(b )                  6
                                    b) For undergoing chemical transformation by a process other than those
                                        specified in respect of subheading 27.10 C III a) (a)                   12 ( b ) ( c)          6 ( c)
                                    c) To be mixed in accordance with the terms of Additional Note 7 to
                                        this Chapter (a)                                                          12(e)                   6
                                    d) For other purposes                                                         12(f)                   6
        27.11            Petroleum gases and other gaseous hydrocarbons:
                         A. Propane of a purity not less than 99 % :
li                              I. For use as a power or heating fuel                                               25                   16
\\                             II . For other purposes ( a )                                                       Free                Free
||                       B. Other :
Il                              I. Commercial propane and commercial butane:
                                    a ) For undergoing a specific process ( a )                            ...   3,5 ( b)                1,5
                                    b) For undergoing chemical transformation by a process other than those
                                        specified in respect of subheading 27.11 B I a) (a)                    3,5 ( b ) (c)          1,5 ( c )
                                    c) For other purposes                                                          3,5                   1,5
Il                             II . Other :                                                                                     II
II                                  a ) In gaseous form                                                          3,5 ( b )               1,5
                                    b) Other                                                                     3.5(b )                1,5
        27.12            Petroleum jelly:
                         A. Crude :
                                I. For undergoing a specific process (a)                                         2,5 ( b )              1,8
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
(b) Total suspension for an indefinite period.
(c)   See Additional Note 6 .
(d ) Duty rate reduced to 3,5 % ( suspension ) for an indefinite period .
(e) Duty rate reduced to 4 % ( suspension ) for an indefinite period .
( f) Duty rate reduced to 7 % ( suspension ) for an indefinite period .
 ---pagebreak--- 9 . 12 . 85                                           Official Journal of the European Communities                           No L 330 / 133
lill                                                                                                                    Rate of duty
       Heading
       number                                                            Description                          Autonomous        Conventional
                                                                                                                   %                  %
            1                                                                 2                                     3                  4
         27.12           A.     II. For undergoing chemical transformation by a process other than those
                                     specified in respect of subheading 27.12 A I ( a)                        2,5 ( b ) (c)         1,8 ( c)
II                             III. For other purposes .                                                          2,5                 1,8
                         B.    Other                                                                              10                  4,9
         27.13           Paraffin wax, micro-crystalline wax, slack wax, ozokerite, lignite wax, peat wax
                         and other mineral waxes , whether or not coloured:
                         A. Ozokerite, lignite wax or peat wax (natural products):
ll                               I. Crude                                                                          3                  1,5
li                              II . Other . -                                                                    10                 3,8
\\                       B.    Other :                                                                        \
                                 I. Crude :                                                                                   \
Il                                   a) For undergoing a specific process (a)                                   2,5 ( b )             1,8
          -                          b) For undergoing chemical transformation by a process other than
                                           those specified in respect of subheading 27,13 B I a) (a)          2,5 ( b ) (c)         1,8 ( c)
I-l                                  c ) For other purposes                                                       2,5                 1,8
                                II . Other                                                                        10                  4,4
        27.14            Petroleum bitumen, petroleum coke and other residues of petroleum oils or of oils
                         obtained from bituminous minerals:
                         A.    Petroleum bitumen                                                                 Free                Free
Il                       B.    Petroleum coke                                                                    Free                Free
Il                       C.    Other :                                                                        I\
II                               I. For the manufacture of the products of heading No 28.03 (a)                  Free                 1,8
                                II . Other                                                                         4                  1,8
         27.15           Bitumen and asphalt, natural; bituminous shale, asphaltic rock and tar sands .          Free                Free
        27.16            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)                                                                               0,9                 (d )
        27.17            Electric current                                                                        Free                Free
    ( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities.
    ( b ) Total suspension for an indefinite period .
    ( c) See Additional Note 6 .
    (d ) See Annex .
 ---pagebreak--- No L 330 / 134                          Official Journal of the European Communities                               9 . 12 . 85
                                                                      \
                                                           SECTION VI
                              PRODUCTS OF THE CHEMICAL AND ALLIED INDUSTRIES
Notes
1 . (a) Goods (other than radio-active ores) answering to a description in heading No 28.50 or 28.51 are to be
          classified in those headings and in no other heading of the Tariff.
    (b) Subject to paragraph (a) above, goods answering to a description in heading No 28.49 or 28.52 are to be
          classified in those headings and in no other heading of this Section.
2. Subject to Note 1 above, goods classifiable within heading No 30.03 , 30.04 , 30.05 , 32.09 , 33.06, 35.06 , 37.08 or
    38.11 by reason of being put up in measured doses or for sale by retail are to be classified in those headings and in
    no other heading of the Tariff.
3 . Goods put up in sets consisting of two or more separate constituents, some or all of which fall within the present
     Section and are intended to be mixed together to obtain a product of Section VI or VII , are to be classified in the
     heading appropriate to that product, provided that the constituents are:
        (i) having regard to the manner in which they are put up, clearly identifiable as being intended to be used
             together without first being repacked ;
      ( ii) imported together; and
     (iii) identifiable, whether by their nature or by the relative proportions in which they are present, as being
             complementary one to another .
                                                            CHAPTER 28
              INORGANIC CHEMICALS; ORGANIC AND INORGANIC COMPOUNDS OF PRECIOUS METALS , OF
                          RARE EARTH METALS , OF RADIO-ACTIVE ELEMENTS AND OF ISOTOPES
Notes
1 . Except where their context or these Notes otherwise require , the headings of this Chapter are to be taken to apply
     only to :
     ( a) Separate chemical elements and separate chemically defined compounds , whether or not containing
           impurities;
     ( b ) Products mentioned in ( a) above dissolved in water;
     (c) Products mentioned in ( a) above dissolved in other solvents provided that the solution constitutes a normal and
           necessary method of putting up these products adopted solely for reasons of safety or for transport and that the
           solvent does not render the product particularly suitable for some types of use rather than for general use ;
     ( d) The products mentioned in (a ), (b ) or (c) above with an added stabiliser necessary for their preservation or
           transport ;
     ( e) The products mentioned in ( a ), ( b ), (c) or (d) above with an added anti-dusting agent or a colouring substance
           added to facilitate their identification or for safety reasons, provided that the additions do not render the
           product particularly suitable for some types of use rather than for general use.
2 . In addition to dithionites stabilised with organic substances and to sulphoxylates (heading No 28.36 ), carbonates
     and percarbonates of inorganic bases (heading No 28.42), cyanides and complex cyanides of inorganic bases
     (heading No 28.43 ), fulminates , cyanates and thiocyanates , of inorganic bases (heading No 28.44 ), organic
     products included in headings Nos 28.49 to 28.52 and metal and non-metal carbides (heading No 28.56), only the
     following compounds of carbon are also to be classified in the present Chapter:
     (a) Oxides of carbon; hydrocyanic, fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids
           (heading No 28.13 );
 ---pagebreak--- 9 . 12 . 85                              Official Journal of the European Communities                            No L 330 / 135
     (b) Oxyhalides of carbon (heading No 28.14);
     (c) Carbon disulphide (heading No 28.15 );
     (d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates , tetrathiocyanatodiam­
           minochromates (reineckates) and other complex cyanates, of inorganic bases (heading No 28.48 );
     (e) Solid hydrogen peroxide (heading No 28.54), carbon oxysulphide , thiocarbonyl halides , cyanogen , cyanogen
           halides and cyanamide and its metallic derivatives (heading No 28.58 ) other than calcium cyanamide,
           containing not more than 25 % by weight of nitrogen , calculated on the dry anhydrous product
           ( Chapter 31 ).
3 . Subject to the provisions of Note 1 to Section VI, this Chapter does not cover:
     (a) Sodium chloride and magnesium oxide, whether or not chemically pure, and other products falling within
           Section V ;
     ( b ) Organo-inorganic compounds other than those mentioned in Note 2 above ;
     (c) Products mentioned in Note 1 , 2 , 3 or 4 of Chapter 31 ;
     (d) Inorganic products of a kind used as luminophores, falling within heading No 32.07 ;
     (e) Artificial graphite (heading No 38.01 ); products put up as charges for fire-extinguishers or put up in
           fire-extinguishing grenades , of heading No 38.17 ; ink removers put up in packings for sale by retail , of heading
           No 38.19 ; cultured crystals (other than optical elements) weighing not less than 2,5 g each , of the halides of the
           alkali or of the alkaline-earth metals , of heading No 38.19 ;
     (f) Precious or semi-precious stones (natural , synthetic or reconstructed) or dust or powder of such stones (headings
           Nos 71.02 to 71.04 ), and precious metals and precious metal alloys falling within Chapter 71 ;
     (g) The metals, whether or not chemically pure, and metal alloys falling within any heading of Section XV ; or
     (h) Optical elements, for example, of the halides of the alkali or of the alkaline-earth metals (heading No
           90.01 ).
4 . Chemically defined complex acids consisting of a non-metal acid falling within sub-Chapter II and a metallic acid
     falling within sub-Chapter IV are to be classified in heading No 28.13 .
5 . Headings Nos 28.29 to 28.48 inclusive are to be taken to apply only to metallic or ammonium salts or
     peroxysalts . Except where the context otherwise requires , double or complex salts are to be classified in heading
     No 28.48 .
6 . Heading No 28.50 is to be taken to apply only to :
     ( a) The following fissile chemical elements and isotopes : natural uranium and uranium isotopes 233 and 235 ,
           plutonium and plutonium isotopes ;
     (b ) The following radio-active chemical elements: technetium , promethium , polonium , astatine , radon , francium ,
           radium , actinium , protactinium , neptunium , americium and other elements of higher atomic number;
     (c) All other radio-active isotopes , natural or artificial , including those of the precious metals and of the base metals
           of Sections XIV and XV ;
     (d) Compounds , inorganic or organic, of these elements or isotopes , whether or not chemically defined and whether
           or not mixed together;
     (e ) Alloys (other than ferro-uranium), dispersions and cermets , containing any of these elements or isotopes or their
           inorganic or organic compounds;
     (f) Nuclear reactor cartridges , spent or irradiated.
     The term "isotopes" mentioned above and in headings Nos 28.50 and 28.51 includes "enriched isotopes", but does
     not include chemical elements which occur in nature as pure isotopes nor uranium depleted in U 235 .
 ---pagebreak--- No L 330 / 136                         Official Journal of the European Communities                                9 . 12 . 85
7 . Heading No 28.55 is to be taken to include ferro-phosphorus containing 15 % or more by weight of phosphorus
    and phosphor copper containing more than 8 % by weight of phosphorus.
8 . Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in the present
    Chapter, provided that they are in forms unworked as drawn , or in the form of cylinders or rods . When cut in the
    form of discs, wafers or similar forms, they fall in heading No 38.19 .
Additional Note
Unless provided otherwise, the salts specified in subheadings include acid salts and basic salts.
||                                                                                                     Rate of duty
     Heading
     number                                           Description                              Autonomous      Conventional
                                                                                                   %                  %
        1                                                 2                                         3                 4
                                            I. CHEMICAL ELEMENTS
      28.01      Halogens (fluorine, chlorine, bromine and iodine):                            II
ll               A.   Fluorine                                                                      9                  5
\\               B.   Chlorine                                 .                                   14                 11
                 C.   Bromine                                                                      15                9,1
                 D. Iodine                                                                        Free              Free
      28.02      Sulphur, sublimed or precipitated; colloidal sulphur                              10                5,4
      28.03      Carbon (including carbon black)                                                    5                0,3
      28.04      Hydrogen, rare gases and other non-metals:                                    II
                 A. Hydrogen                                                                       7                 3,7
                 B. Rare gases . .                                                                 11                5,3
\\               C.   Other non-metals :                                                       \ll
li                       I. Oxygen                                                                 9                   5
ll                      II . Selenium                                                             Free               0,3
\                     III. Tellurium and arsenic                                                    4                2,3
ll                    IV . Phosphorus                                                              15                  6
                       V. Other                                                                     8                  6
      28.05      Alkali and alkaline-earth metals; rare earth metals, yttrium and scandium and
                 intermixtures or interalloys thereof; mercury:
                 A. Alkali metals :
                      I.     Sodium                                                                7                   5
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       28.05     A.      II . Potassium                                                                     9                  5
     (cont'd)          III. Lithium                                                      ;                  9                4,1
                      IV . Caesium and rubidium                                                      v      5                3,2
                 B.   Alkaline-earth metals                                                                11                5,7
                 C. Rare earth metals , yttrium and scandium and intermixtures of interalloys
                      thereof:                                                                         I
Il                      I. Intermixtures or interalloys .                                                  18                 12
\\                    II .    Other                                                                         5                2,7
               . D. Mercury:                                                                           l
                  '     I. In flasks of a net capacity of 34,5 kg (standard weight), of a fob value,
                              per flask, not exceeding 224 ECU                                         8,40 ECU          6,72 ECU
                                                                                                        per flask         per flask
                      II .    Other                                                                       Free               Free
                                II . INORGANIC ACIDS AND OXYGEN COMPOUNDS
                                                    OF NON-METALS
       28.06     Hydrochloric acid and chlorosulphuric acid                                                12                  6
     [28.07]
       28.08     Sulphuric acid; oleum                                                                      4                3,3
       28.09     Nitric acid; sulphonitric acids                                                           15                  6
       28.10     Phosphorus pentoxide and phosphoric acids (meta-, ortho- and pyro-}                       14                 11
     [ 28.11 ]
       28.12     Boric oxide and boric acid                                                                 8                3,7
       28.13     Other inorganic acids and oxygen compounds of non-metals (excluding water):
                 A.   Hydrogen fluoride (hydrofluoric acid )                                               13                  7
                 B.   Sulphur dioxide                                                                      15                 12
                 C.   Sulphur trioxide (sulphuric anhydride)                                                8                4,6
                 D.   Nitrogen oxides                                                                      11                  5
                 E.   Diarsenic trioxide                                                                    8                4,6
                 F. Diarsenic pentaoxide and acids of arsenic                                              11                5,7
                 G.   Carbon dioxide                                                                       15                  8
                 H. Silicon dioxide                                                                        10                5,1
                 IJ . Other                                                                                12                5,9
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                                 III . HALOGEN AND SULPHUR COMPOUNDS OF NON-METALS
        28.14             Halides, oxyhalides and other halogen compounds of non-metals:
                          A. Chlorides and oxychlorides of non-metals:
                                I. Sulphur chlorides                                                        14                6,6
                               II . Other . . .                                                             12                6,2
                          B. Other halogen compounds of non-metals                                          14                5,7
        28.15             Sulphides of non-metals; phosphorus trisulphide:                              I
                          A. Phosphorus sulphides; phosphorus trisulphide                                   13                5,3
II                        B. Carbon disulphide                                                               8                  6
                          C. Other                                                                           8                3,7
                                IV . INORGANIC BASES AND METALLIC OXIDES , HYDROXIDES
                                                                    AND PEROXIDES
        28.16             Ammonia, anhydrous or in aqueous solution                                   .     15                  11
        28.17             Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash);
                          peroxides of sodium or potassium:
Il                        A. Sodium hydroxide (caustic soda) .                                              14                  13
Il                        B. Potassium hydroxide (caustic potash)                                           13                11,5
                          C. Sodium peroxide and potassium peroxide                                         13                   8
        28.18             Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of
                          strontium or barium :
                          A. Magnesium hydroxide and magnesium peroxide                                      9                 5,5
Il                        B. Strontium oxide, strontium hydroxide and strontium peroxide                    12                   6
                          C. Barium oxide, barium hydroxide and barium peroxide                             11                 8,8
           i
        28.19             Zinc oxide and zinc peroxide                                                      14                  11
        28.20             Aluminium oxide and hydroxide; artificial corundum:                           I
II                        A. Aluminium oxide and aluminium hydroxide                                      11 ( a )             5,7
                          B. Artificial corundum                                                  ...       10                 5,8
( a ) Duty rate reduced to 5,5 % ( suspension ) for an indefinite period .
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      28.21  Chromium oxides and hydroxides                                                     15               13,5
      28.22  Manganese oxides:                                                              I
             A. Manganese dioxide                                                               12                5,3
             B. Other                                                                           15                6,9
      28.23  Iron oxides and hydroxides; earth colours containing 70 % or more by weight of
             combined iron evaluated as Fe203                                                   10                4,6
      28.24  Cobalt oxides and hydroxides; commercial cobalt oxides                             10                4,6
      28.25  Titanium oxides                                                                    15                 6
     [28.26]
      28.27  Lead oxides; red lead and orange lead                                              13               10,6
                            /
      28.28  Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases
             and metallic oxides, hydroxides and peroxides:
             A. Hydrazine and hydroxylamine and their inorganic salts                           15                 6
             B. Lithium oxide and lithium hydroxide                                             13                5,7
             C. Calcium oxide, calcium hydroxide and calcium peroxide:                      \
                   I. Calcium oxide and calcium hydroxide                                       10                4,6
                  II . Calcium peroxide                                                         13                6,3
             D. Beryllium oxide and beryllium hydroxide                                         10                5,3
||           E. Tin oxides                                                                      11                5,7
             F. Nickel oxides and nickel hydroxides                                            Free              0,2
li           G. Molybdenum oxides and molybdenum hydroxides .                                   13                5,3
\            H. Tungsten oxides and tungsten hydroxides                                          8                4,6
\\           IJ . Vanadium oxides and vanadium hydroxides:                                  \
                   I. Divanadium pentaoxide (vanadic pentoxide)                                  9               5,5
                  II . Other                                                                    12               5,5
\\           K. Zirconium oxide and germanium oxides \                                          10               7,1
Il           L. Copper oxides and copper hydroxides:                                        I
                   I. Copper oxides                                          *                  5                4,4
                  II . Copper hydroxides                                                        12                 6
             M. Mercury oxides                                                                   7               4,1
             N. Other                                                . . . ^                    14               11,2
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                  V. METALLIC SALTS AND PEROXYSALTS, OF INORGANIC ACIDS
    28.29      Fluorides; fluorosilicates, fluoroborates and other complex fluorine salts:
               A.  Fluorides :
                     I.     Of ammonium ; of sodium                                               14                10
                   II .     Other                                                                 12              5,3
\\             B. Fluorosilicates, fluoroborates and other complex fluorine salts:
II                     I. Disodium hexafluorosilicate and dipotassium hexafluorosilicate ....     15                12
II                   II. Dipotassium hexafluorozirconate                                           9                 5
                    III .   Trisodium hexafluoroaluminate                                         11                 8
                   IV .     Other                                                                 13               8,1
    28.30      Chlorides, oxychlorides and hydroxychlorides; bromides and oxybromides;
               iodides and oxyiodides:
               A.  Chlorides :
                         I. Of ammonium ; of aluminium                                            14               6,6
                       II . Of barium                                                             11               5,7
||                   III. Of calcium ; of magnesium                                               10               4,8
Il                   IV . Of iron                                                                  3               2,1
Il                     V. Of cobalt; of nickel                                                    13              10,4
                     VI . Of tin                                                                   9               4,1
                    VII . Other                                                                   12                 6
               B. Oxychlorides and hydroxychlorides:                                          \
                     I. Of copper; of lead                                                         5               3,2    -
Il                  II .    Other                                                                 12               5,6
               C.   Other                                                                         15                 7
    28.31      Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites:       I
II             A. Sodium hypochlorite and potassium hypochlorite                                  14               6,6
li             B.  Chlorites                                                                      13               5,3
               C.  Other                                                                          15               7,6
    28.32      Chlorates and perchlorates; bromates and perbromates; iodates and periodates:
               A.  Chlorates :
                       I.   Of ammonium; of sodium ; of potassium                                 10              13,2
||                   II .   Of barium                                                              9               6,9
                   III .    Other                                                                 12                 6
\\             B.   Perchlorates :
II                     I.   Of ammonium                  ...                                       7               4,1
Il                    II .  Of sodium                                                             10               4,6
                    III.    Of potassium                                                           9               5,9
Il                  IV .    Other                                                                 12               6,5
               C.   Other                                                                         15                 8
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     [28.33]
     [28.34]
      28.35  Sulphides; polysulphides:                                                          I
             A, Sulphides:                                                                      l\
                   I. Of potassium; of barium; of tin ; of mercury                                  11              5,7
                  II. Of calcium; of antimony; of iron                                               8              4,6
li               III . - Other                                                                      15              7,4
Il           B. Polysulphides:                                                                  l
li                 I. Of potassium; of calcium; of barium ; of iron; of tin                         12               6
                  II.    Other                                                                      15              8,6
      28.36  Dithionites, including those stabilised with organic substances; sulphoxylates . .     15               12
      28.37  Sulphites and thiosulphates                                                            12                8
      28.38  Sulphates (including alums) and persulphates:
             A. Sulphates (excluding alums):                                                    1
                      I. Of sodium ; of cadmium                                                  /  11              7,2
                     II . Of potassium; of copper                                                    5              3,2
II                 III . Of barium ; of zinc                                                        14               9
                   IV. Of magnesium; of aluminium ; of chromium                                     15               9
                    V. Of cobalt; of titanium                                                       10              6,1
II                 VI . Of iron ; of nickel          .                                               9               5
                  VII . Of mercury ; of lead                                                         8              4,6
II               VIII . Other                                                                       13              5,5
             B. Alums :
                   I. Aluminium ammonium bis(sulphate)                                              12               6
                  II . Aluminium potassium bis(sulphate)                                            15               12
                 III . Chromium potassium bis(sulphate)                                             13               10
                 IV .    Other                                                                      14               11
             C. Peroxosulphates (persulphates)                                                      13              6,3
      28.39  Nitrites and nitrates :
I            A. Nitrites                                                                            12                7
||                                                                                              \
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    28.39      B.  Nitrates :
   (cont'd)
                      I.   Of sodium                                                              14               8,8
                    II.    Of potassium                                                           10               9,2
li                 III.    Of barium; of beryllium; of cadmium; of cobalt; of nickel ........     11                8,2
li                 IV .    Of copper; of mercury                                                   8               4,6
Il                  V.     Of lead                                                                15               6,9
                   VI .    Other                                                                  14               3,4
    28.40      Phosphites, hypophosphites and phosphates:
\\             A. Phosphonates (phosphites) and phosphinates (hypophosphites)                     15                 6
               B. Phosphates (including polyphosphates):                                      l
          i
                    I.     Of ammonium :
                           a) Polyphosphates                                                      15               6,6
II                         b)  Other                                                              12               5,3
                   II .    Other                                                                  15                10
   [28.41 ]
    28.42      Carbonates and pcrcarbonates; commercial ammonium carbonate containing
               ammonium carbamate :
                                                                                              I
                                                                                              I\
li             A.  Carbonates:                                                                l
                        I. Of ammonia ( including commercial ammonium carbonate containing    II
                           ammonium carbamate )                                                   12                 6
II                    II . Of sodium                                                              13                 10
                     III . Of calcium                                                              9                5,1
II                  IV. Of magnesium ; of copper . .                                               6                3,7
\\                    V. Of beryllium; of cobalt; of bismuth                                      10                 8
                    VI . Of lithium                                                               14                6,6
                   VII . Other                                                                    14                 8
               B. Peroxocarbonates (percarbonates)                                      —         14                6,6
    28.43      Cyanides and complex cyanides:
\\             A. Cyanides:
Il                    I. Of sodium; of potassium; of calcium                                   '  15                6,9
\\                  II .   Of cadmium                                                             13                6,3
Il                 III .   Other                                                                  11                5,7
               B. Complex cyanides                             »                                  15                12
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         28.44            Fulminates, cyanates and thiocyanates:
li                        A.   Fulminates                                                                          12                 6
                          B. Cyanates                                       :                                      10                 5
                          C. Thiocyanates                                                                          15               6,9
         28.45            Silicates; commercial sodium and potassium silicates:
                          A.   Of zirconium                                                                — .
                                                                                                               I   11               5,7
II                        B.   Other                                                                               15               5,1
         28.46            Borates and perborates:
                          A.   Borates :                                                                       \
                                 I. Of sodium anhydrous:                                                       \
Il                                    a) For the manufacture of sodium peroxoborate ( a)                          Free              Free
                                      b)   Other                                                                    7               4,6
                               II .   Other                                                                        12               5,3
                          B. Peroxoborates (perborates)                                                            15               6,9
         28.47            Salts of metallic acids (for example, chromates, permanganates, stannates):
                          A. Aluminates
                                                                                                               I   15                6,9
\\                        B. Chromates, dichromates and perchromates:                                          l
||                               I.   Chromates                                                                    15               13,3
li                              II .  Other                                                                        14               12,5
\\                        C. Manganites, manganates and permanganates                                              15                6,9
li                        D. Antimonates and molybdates                                                            14               6,7
li                        E.   Zincates and vanadates                                                              10               4,6
\\                        F.   Other                                                                               13               6,4
         28.48            Other salts and peroxysalts of inorganic acids, but not including azides:
                          A. Salts , double salts or complex salts of selenium or tellurium acids                  10             • 5,7
                          B.   Other:
                                   I. Arsenates                                                                    12                 6
                                 II . Double or complex phosphates                                                 14                 7
                                III. Double or complex carbonates                                                  14                 7
                               IV . Double or complex silicates                                                    14                6,7
                                 V. Other                                                                          14                 8
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
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                                                              VI . MISCELLANEOUS
         28,49            Colloidal precious metals; amalgams of precious metals; salts and other
                          compounds, inorganic or organic, of precious metals, including albuminates,
                          proteinates, tannates and similar compounds, whether or not chemically
                          defined:
                          A. Colloidal precious metals:
ll                               I.   Silver                                                                     10                5,3
       -
                                II .  Other                                                                       8                3,7
ll                        B. Amalgams of precious metals                                                         12                5,4
Il                        C. Salts and other compounds , inorganic or organic, or precious metals:           lI
ll                               I.   Of silver                                                                  12                6,1
                                II . Of other precious metals                                                     5                3,2
         28.50            Fissile chemical elements and isotopes; other radio-active chemical elements and
                          radio-active isotopes; compounds, inorganic or organic, of such elements or
                          isotopes, whether or not chemically defined; alloys, dispersions and cermets,
                          containing any of these elements, isotopes or compounds:
                          A. Fissile chemical elements and isotopes; compounds, alloys , dispersions and
                                cermets, containing such elements or isotopes, including spent or irradiated
                                nuclear reactor fuel elements (cartridges ) (EURATOM)                           Free                (a)
                          B. Other ( b )                                                                        Free                (a)
         28.51            Isotopes and their compounds, inorganic or organic, whether or not chemically
                          defined, other than isotopes and compounds falling within heading No 28.50:
                          A, Deuterium , deuterium oxide (heavy water) and other compounds of
                                deuterium; hydrogen and compounds thereof, enriched in deuterium;
                                mixtures and solutions containing these products (EURATOM)                       10
                          B.    Other                                                                            15                  6
         28.52            Compounds, inorganic or organic, of thorium, of uranium depleted in U 235 , of
                          rare earth metals, of yttrium or of scandium, whether or not mixed together:
                          A. Of thorium or of uranium depleted in U 235, whether or not mixed together
                                (EURATOM)                                                                       Free                (a )
                          B.    Other . . .                                                                       6                3,2
( a) See Annex .
(b) ex B: Artificial radio-active isotopes and their compounds (EURATOM).
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     [28.53]
      28.54  Hydrogen peroxide (including solid hydrogen peroxide):
             A. Solid                                                                            18              7,6
             B. Other                                                                            15              6,9
      28.55  Phosphides, whether or not chemically defined:
             A. Of iron (ferro-phosphorus), containing 15% or more by weight of
                 phosphorus . . . . .                                                            11              5,4
             B. Other                                                                            14              6,9
      28.56  Carbides, whether or not chemically defined:
             A. Of silicon                                                                        9              8,2
             B. Of boron                                                                          7              4,1
             C. Of calcium                                                                       15               14
             D. Of aluminium; of chromium; of molybdenum; of tungsten ; of vanadium ; of
                 tantalum ; of titanium                                                          12                8
             E. Other                                                                            13              5,3
      28.57  Hydrides, nitrides, azides, silicides and borides, whether or not chemically
             defined :
             A. Hydrides                                                                         10              4,6
             B. Nitrides    .                                                                    10              4,6
             C. Azides                                                                           13              6,3
             D. Silicides                                                                        11              8,8
             E. Borides                                                                          13              5,3
      28.58  Other inorganic compounds (including distilled and conductivity water and water
             of similar purity); liquid air (whether or not rare gases have been removed);
             compressed air; amalgams, other than amalgams of precious metals:
             A. Distilled and conductivity water and water of similar purity                     4               2,7
             B. Liquid air (whether or not rare gases have been removed); compressed air          7              4,3
             C. Other                                                                            15              6,2
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                                                          CHAPTER 29
                                                     ORGANIC CHEMICALS
Notes
1 . Except where the context otherwise requires, the headings of this Chapter are to be taken to apply only to:
    ( a ) Separate chemically defined organic compounds, whether or not containing impurities ;
    ( b ) Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except
          mixtures of acyclic hydrocarbon isomers ( other than stereoisomers), whether or not saturated ( Chapter 27 );
    (c) The products of headings Nos 29.38 to 29.42 inclusive, or the sugar ethers and sugar esters and their salts , of
          heading No 29.43 , or the products of heading No 29.44 , whether or not chemically defined ;
    ( d ) Products mentioned in (a), ( b) or ( c) above dissolved in water;
    (e) Products mentioned in ( a), ( b ) or ( c) above dissolved in other solvents provided that the solution constitutes a
          normal and necessary method of putting up these products adopted solely for reasons of safety or for transport
          and that the solvent does not render the product particularly suitable for some types of use rather than for
          general use;
    (f) The products mentioned in ( a), (b ), (c), (d ) or (e) above with an added stabiliser necessary for their preservation
          or transport ;
    (g) The products mentioned in ( a), ( b), ( c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or
          odoriferous substance added to facilitate their identification or for safety reasons , provided that the additions do
          not render the product particularly suitable for some types of use rather than for general use ;
    (h ) The following products, diluted to standard strengths, for the production of azo dyes: diazonium salts, couplers
          used for these salts and diazotisable amines and their salts .
2 . This Chapter does not cover:
    ( a) Goods falling within heading No 15.04 or glycerol (heading No 15.11 );
    ( b) Ethyl alcohol (heading No 22.08 or 22.09 );
    (c) Methane and propane (heading No 27.11 );
    (d) The compounds of carbon mentioned in Note 2 of Chapter 28 ;
    (e) Urea (heading No 31.02 or 31.05 as the case may be);
     (f) Colouring matter of vegetable or animal origin (heading No 32.04); synthetic organic dyestuffs (including
          pigment dyestuffs), synthetic organic products of a kind used as luminophores and products of the kind known
          as optical bleaching agents substantive to the fibre and natural indigo (heading No 32.05 ) and dyes or other
          colouring matter put up in forms or packings of a kind sold by retail (heading No 32.09 );
     (g) Enzymes (heading No 35.07 );
     (h) Metaldehyde, hexamethylenetetramine and similar substances put up in forms (for example, tablets, sticks or
          similar forms) for use as fuels, and liquid fuels of a kind used in mechanical lighters in containers of a capacity
          not exceeding 300 cm3 (heading No 36.08 );
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     (ij ) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No 38.17;
           ink removers put up in packings for sale by retail , of heading No 38.19 ; or
     (k) Optical elements , for example, of ethylenediamine tartrate (heading No 90.01 ).
3 . Goods which could be included in two or more of the headings of this Chapter are to be classified in the latest of
     those headings .
4. Unless otherwise stipulated in the subheadings of headings Nos 29.03 to 29.05 , 29.07 to 29.10, 29.12 to 29.21 ,
     inclusive, and 29.22 and 29.23, any reference to halogenated , sulphonated , nitrated or nitrosated derivatives is to
     be taken to include a reference to any combinations of these derivatives (for example, sulphohalogenated,
     nitrohalogenated , nitrosulphonated and nitrosulphohalogenated derivatives).
    Nitro and nitroso groups are not to be taken as nitrogen-functions for the purpose of heading No 29.30 .
5 . ( a) The esters of acid-function organic compounds falling within sub-Chapters I to VII with organic compounds of
           these sub-Chapters are to be classified with that compound which is classified in the heading placed last in the
           sub-Chapters .
     (b ) Esters of ethyl alcohol or glycerol with acid-function organic compounds of sub-Chapters I to VII are to be
           classified with the corresponding acid-function compounds .
     ( c) The salts of the esters referred to in paragraph ( a ) or (b ) above with inorganic bases are to be classified with the
           corresponding esters.
     (d) The salts of other acid- or phenol-function organic compounds falling within sub-Chapters I to VII with
           inorganic bases are to be classified with the corresponding acid- or phenol-function organic compounds .
     (e) Halides of carboxylic acids are to be classified with the corresponding acids .
6 . The compounds of headings Nos 29.31 to 29.34 are organic compounds the molecules of which contain , in
     addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur,
     arsenic, mercury or lead) directly linked to carbon atoms.
     Heading No 29.31 (organo-sulphur compounds) and heading No 29.34 (other organo-inorganic compounds) are
     to be taken not to include sulphonated or halogenated derivatives (including compound derivatives) which , apart
     from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur and of halogens
     which give them their nature of sulphonated or halogenated derivatives (or compound derivatives ).
7 . Heading No 29.35 (heterocyclic compounds) is to be taken not to include internal ethers, internal hemiacetals,
     methylene ethers of orthodihydric phenols, epoxides with three or four member rings , cyclic acetals , cyclic
     polymers of aldehydes, of thioaldehydes or of aldimines , anhydrides of polybasic acids , cyclic esters of polyhydric
     alcohols with polybasic acids, cyclic ureides and cyclic thioureides , imides of polybasic acids,
     hexamethylenetetramine and trimethylenetrinitramine .
Additional Note
'Within any one heading, derivatives of a chemical compound (or a group of chemical compounds) falling within a
subheading are to be classified, unless otherwise stipulated, within that subheading, provided that, in the same series of
subheadings, there exists no final subheading "other" (with no additional text). If such a subheading exists, the
derivatives in question shall be classified under that final subheading "other".
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                                          I. HYDROCARBONS AND THEIR HALOGENATED,
                                 SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
        29.01            Hydrocarbons:
                         A. Acyclic:
\\                             I.     For use as power or heating fuels                                        25                 12
||                            II .    For other purposes ( a)                                                 Free               1,2
||                       B. Cyclanes and cyclenes:
Il                             I.     Azulene and its alkyl derivatives                                        16                7,1
II                           II .     Other :                                                              I
Il                                    a) For use as power or heating fuels                                     25                8,4
                                      b) For other purposes ( a) ....                                         Free              Free
\                        C. Cycloterpenes:
li                             I. Pinenes, camphene and dipentene                                              13               6,1
Il                            II .    Other                                                                    18                 7
                         D. Aromatic :                                                                     I
                                   I. Benzene , toluene and xylenes :
II                                    a) For use as power or heating fuels                                     25                 8
II                                    b) For other purposes (a)                                               Free               0,1
II                               II . Styrene                                                                   8                8,9
||                             III. Ethylbenzene                                                                8                4,8
                               IV. Cumene (isopropylbenzene)                                                    8                  8
Il                              V. Naphthalene and anthracene                                                 Free               2,5
                               VI . Biphenyl and terphenyls                                                    15                6,9
                             VII . Other                                                                       16                6,5
       29.02             Halogenated derivatives of hydrocarbons:
                         A. Halogenated derivatives of acyclic hydrocarbons :                                            I
                                 I. Fluorides                                                                  18                7,8
                               II .   Chlorides
                                      a ) Saturated :                                                      II
                                           1.  Chloromethane and chloroethane                                  18                 12
                                           2.  Other                                                           16                 12
                                      b) Unsaturated                                                           19               12,2
||                           III .    Bromides                                                                 23               9,2
                             IV .     Iodides                                                                  25               8,4
                               V. Mixed derivatives                                                            17                7,4
                         B. Halogenated derivatives of cyclanes , cyclenes and cycloterpenes                   17                7,9
                         C. Halogenated derivatives of aromatic hydrocarbons                                   18                7,7
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
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       29.03             Sulphonated, nitrated or nitrosated derivatives of hydrocarbons:                     I
                         A. Sulphonated derivatives                                                               16                 7,1
                         B. Nitrated and nitrosated derivatives :                                             \
\\                             I. Trinitrotoluenes and dinitronaphthalenes                                        10                13,2
                             II . Other                                                                           16                 7,2
                         C. Mixed derivatives:                                                                \l
                               I. Sulphohalogenated derivatives                      . . . .                      14                 6,6
                             II . Other                                                                           16                11,2
                                II . ALCOHOLS AND THEIR HALOGENATED, SULPHONATED,                             I
                                             NITRATED OR NITROSATED DERIVATIVES
                                                                                                              I
       29.04             Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated          I
                         derivatives:                                                                         Il
                         A. Saturated monohydric alcohols:                                                    l\
\\                              I. Methanol (methyl alcohol)                                                      18                14,1
                               II. Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol)               15                8,6
li                            III . Butanol and isomers thereof:                                              Il
                                    a) 2-Methylpropan-2-ol (tert-butyl alcohol)                                    8                4,8
                                    b ) Other                                                                     14                 6,5
\\                           IV. Pentanol (amyl alcohol ) and isomers thereof                                     20                 8,8
                               V. Other                                                                           18                12,5
                         B. Unsaturated monohydric alcohols:
                               I. Allyl alcohol                                                                   14                6,6
II                           II . Other                                                                           16                7,6
                         C. Polyhydric alcohols :                                                             l\
Il                              I. Diols , triols and tetraols                                                    19                13,3
                               II . D -Mannitol ( mannitol )                                                      12                  —
                      \                                                                                          + vc        l
                             III . D -Glucitol ( sorbitol ):                                                  l\
                                    a) In aqueous solution:                                                   I\
                                        1 . Containing 2% or less by weight of D-mannitol, calculated on the I
                                             D -glucitol content . . .                                            12                  —
                      \                                                                                          +   vc      l
                                        2.   Other                                                              12 ( a)               —
                                                                                                                 + vc        l
l ..!                               b ) Other:                                                                Il
                                        1 . Containing 2% or less by weight of D-mannitol , calculated on the I
                                             D -glucitol content . . . .                                          12                  —
                      \                                                                                          + vc
\\                                      2.   Other                                                              12(a )                —
                                                                                                                 + vc
!!                           IV . Other polyhydric alcohols                                                       14                6,6
                               V. Halogenated , sulphonated, nitrated or nitrosated derivatives of            ll
                                    polyhydric alcohols                                                           18                 7,6
( a ) Duty tate reduced to 9 % ( suspension) for an indefinite period .
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    29.05      Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated
               derivatives :
               A. Cyclanic, cyclenic and cycloterpenic:
                      I. Cyclohexanol , methylcyclohexanols and dimethylcyclohexanols                   20                8
II                  II . Menthol                                                                        11               8,5
                   III . Sterols and inositols                                                          14               6,6
                   IV . Other                                                                           16              7,4
||             B. Aromatic :
Il                  I. Cinnamyl alcohol                     ...                                         13               6,3
                   II . Other                                                                           17              7,4
                 III . PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED,
                      SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
    29.06      Phenols and phenol-alcohols:
               A. Monophenols:
II                    I. Phenol and its salts                                                            4              4,6
II                  II. Cresols , xylenols, and their salts                                              3               2,1
II                 III . Naphthols and their salts                                                      18               14
II                 IV . Other                                                                           17              7,9
               B. Polyphenols:
||                    I. Resorcinol and its salts                                                       17              7,4
                    II . Hydroquinone ( quinol )                                                        18              7,6
                   III. Dihydroxynaphthalenes and their salts .                                         17              7,5
                   IV . 4,4'-Isopropylidenediphenol ( 2,2-bis(4-hydroxyphenyl)propane ,        bis­
                         phenol A) . .                                                                  15                6
                    V. Other                                                                            15                7
               C. Phenol-alcohols                                                                       18                8
    29.07      Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or
               phenol-alcohols:
II             A. Halogenated derivatives . .                                                           15              7,1
||             B. Sulphonated derivatives                                                               18              7,6
II             C. Nitrated and nitrosated derivatives :                                             \
                      I. Picric     acid      (2,4,6-trinitrophenol );   lead      styphnate (lead
                         trinitroresorcinoxide ); trinitroxylenols and their salts                      10              5,3
II                  II . Dinitrocresols ; trinitro-m-cresol                                             16              12,5
II                 III . Other                                                                          18              7,6
               D. Mixed derivatives                                                                     18              7,6
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                       IV . ETHERS, ALCOHOL PEROXIDES , ETHER PEROXIDES,
                          EPOXIDES WITH A THREE OR FOUR MEMBER RING,                                         \
li                              ACETALS AND HEMIACETALS , AND THEIR                             III
                 HALOGENATED, SULPHONATED, NITRATED OR NITROSATED                               I\
li                                               DERIVATIVES
      29.08  Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides    I
Il and ether peroxides, and their halogenated, sulphonated, nitrated or nitrosated                           l
             derivatives :
||           A. Ethers :                                                                        l\
                    I. Acyclic:                                                                 l
Il                     a) Diethyl ether and dichlorodiethyl ethers                                  25              8,4
                       b ) Other                                                                    17              7,4
                  II . Cyclanic, cyclenic and cycloterpenic                                         17              7,4
l                III . Aromatic :                                                               I
\\                     a) 4-£erf-Butyl-3-methoxy-2,6-dinitrotoluene                                 13               10
Il                     b) Diphenyl ether                                                      -     17               12
                       c ) Other                                                                    16              7,3
             B. Ether-alcohols :                                                                l
                  I. Acyclic                                                                        20              8,2
                 II. Cyclic                                                                         14              6,6
             C. Ether-phenols and ether-alcohol-phenols:                                        lI
                  I. Guaiacol; potassium guaiacolsulphonates                                        19               11
                 II . Other                                                                         15               7
             D. Alcohol peroxides and ether peroxides                                               17              6,8
      29.09  Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three or four
             member ring, and their halogenated, sulphonated, nitrated or nitrosated
             derivatives :
             A. l-Chloro-2,3-epoxypropane (epichlorhydrin)                                          18               12
             B. Other                                                                               18              9,4
      29.10  Acetals and hemiacetals and single or complex oxygen-function acetals and
             hemiacetals, and their halogenated, sulphonated, nitrated or nitrosated
             derivatives :
             A. 2-(2-Butoxyethoxy)ethyl 6-propylpiperonyl ether (piperonyl butoxide) ....           13              6,3
             B. Other                                                                               18                5
                                 V. ALDEHYDE-FUNCTION COMPOUNDS
      29.11  Aldehydes, aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and other single
             or complex oxygen-function aldehydes; cyclic polymers of aldehydes;
             paraformaldehyde:
             A. Acyclic aldehydes:
                   I. Formaldehyde (methanal)                                                       18              7,6
                  II . Acetaldehyde ( ethanal )                                                     24              19,2
                 III . Butyraldehyde ( butanal )                                                    19              7,8
                 IV . Other                                                                         16              7,1
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    29.11      B. Cyclanic, cyclenic and cycloterpenic aldehydes                                    14               6,6
   (cont'd)
               C. Aromatic aldehydes :                                                          \
li                  I. Cinnamaldehyde                                                               18               7,6
\\                 II . Other                                  :                      .             16               7,1
Il             D. Aldehyde-alcohols                                                                 16               7,1
Il             E. Aldehyde-ethers , aldehyde-phenols and other single or complex II
                   oxygen-function aldehydes:                                                   I
II                  I. Vanillin (4-hydroxy-3-methoxybenzaldehyde) and 3-ethoxy-4-hydroxy­ IIl
\                        benzaldehyde ("ethylvanillin")                                             20                 8
Il                 II . Other                                                                       17               6,9
               F. Cyclic polymers of aldehydes:                                                 \
                    I. 1,3,5-Trioxane                                                               18               7,6
                   II . Other                         ...                                           17               7,4
               G. Polyformaldehyde (paraformaldehyde)                                               18               7,9
    29.12      Halogenated, sulphonated, nitrated or nitrosated derivatives of products falling
               within heading No 29.11
                                                                                                I   16               7,3
                                VI . KETONE-FUNCTION COMPOUNDS AND
                                      QUINONE-FUNCTION COMPOUNDS
    29.13      Ketones, ketone-alcohols, ketone-phenols, ketone-aldehydes, quinones,
               quinone-alcohols, quinone-phenols, quinone-aldehydes and other single or III
                                                                                                I
               complex oxygen-function ketones and quinones, and their halogenated, I\
               sulphonated, nitrated or nitrosated derivatives :                                I\
II             A. Acyclic ketones:                                                                           I
II                  I. Monoketones                                                                  15               8,1
                   II . Polyketones                                                                 12               6,4
II             B. Cyclanic , cyclenic and cycloterpenic ketones:
Il                  I. Bornan-2-one (camphor):                                                  I
\\                       a ) Natural crude                                                          11               5,7
                         b ) Other ( natural refined and synthetic)                                 16                 7
                   II . Other                                                                       15               6,9
Il             C. Aromatic ketones :                                                            I\
                      I. Methyl naphthyl ketones ( acetonaphthones)                                 14              11 ,1
                    II . 4-Phenylbutenone ( benzylidenacetone)                                      17               7,4
                   III . Other                                                                      18               7,9
               D. Ketone-alcohols and ketone-aldehydes:
                    I. Acyclic , cyclanic , cyclenic and cycloterpenic :
                         a) 4-Hydroxy-4-methylpentan-2-one (diacetone alcohol) .                    14                 7
                         b ) Other                                                                  14                 3
                   II . Aromatic .                                                                  18                 9
               E. Ketone-phenols and other single or complex oxygen-function ketones ....           18               7,7
               F. Quinones, quinone-alcohols, quinone-phenols, quinone-aldehydes and other
                   single or complex oxygen-function quinones                                       17               7,4
               G. Halogenated , sulphonated , nitrated or nitrosated derivatives:
                    I. 4'-ter£-Butyl-2',6'-dimethyl-3',5',dinitroacetophenone (musk ketone) . .     14              11,4
                   II . Other                                                                       16               7,1
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                 VII . CARBOXYLIC ACIDS, AND THEIR ANHYDRIDES, HALIDES,
                     PEROXIDES AND PERACIDS, AND THEIR HALOGENATED,
                   SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
      29.14  Monocarboxylic acids and their anhydrides, halides, peroxides and peracids, and
             their halogenated, sulphonated, nitrated or nitrosated derivatives:
             A. Saturated acyclic monocarboxylic acids:
||                   I. Formic acid and its salts and esters                                          19              7,9
li                  II . Acetic acid and its salts and esters:                                                 I
||                       a ) Acetic acid                                                              21              16,8
ll                       b ) Salts of acetic acid:                                                             I
Il                           1.  Sodium acetate                                                       19              15,2
\                            2 . Cobalt acetates                                                      14              14,3
\\                           3.  Other                                                                17               8,7
                         c) Esters of acetic acid :                                                            I
                             1 . Ethyl acetate, vinyl acetate, propyl acetate and isopropyl
                                 acetate                                   ,                          20              14,6
                             2 . Methyl acetate, butyl acetate, isobutyl acetate, pentyl acetate
                                 (amyl acetate), isopentyl acetate (isoamyl acetate) and glycerol
                                 acetates                                                             19              7,8
                             3 . p-Tolyl acetate, phenylpropyl acetates, benzyl acetate, rhodinyl
                                 acetate , santalyl acetate and the acetates of phenylethane­
                                 1 ,2-diol                                                            13              10,1
                             4.  Other                                                                17              7,4
I                  III . Acetic anhydride                                                             20               8,3
                   IV . Acetyl halides                                                                18               7,6
                    V. Bromoacetic acids and their salts and esters                                   23               8,6
                   VI. Propionic acid and its salts and esters                                        14              4,5
                  VII . Butyric acid and isobutyric acid and their salts and esters                   15                7
                 VIII . Valeric acid and its isomers and their salts and esters                       13               6,3
\\                 IX . Palmitic acid and its salts and esters :
ll                       a ) Palmitic acid                                                            11               5,7
\\                       b) Salts and esters of palmitic acid                                         16               8,3
                    X. Stearic acid and its salts and esters :                                    Il
li                       a ) Stearic acid                                                             12               6,1
II                       b ) Salts and esters of stearic acid :                                   II
                             1 . Zinc stearate and magnesium stearate                                 13               6,3
ll                           2.  Other                                                                15                7
                   XI . Other                                                                         16              7,5
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    29.14      B. Unsaturated acyclic monocarboxylic acids:
   (cont'd)
                      I. Methacrylic acid and its salts and esters                                 17               7,6
                     II . Undecenoic acids and their salts and esters:
                          a)  Undecenoic acids                                                     13                 5
                          b)  Salts and esters of undecenoic acids                                 16               7,1
\\                  III . Oleic acid and its salts and esters:
Il                        a)  Oleic acid                                                           12                6
                          b) Salts and esters of oleic acid                                        16              7,1
Il                  IV . Other:                                                                             ||
                          a) Hexa-2,4-dienoic acid (sorbic acid) and acrylic acid                  15               8,1
                          b) Other                                                                 15              10,2
               C. Cyclanic, cyclenic and cycloterpenic monocarboxylic acids                        17               7,4
||             D. Aromatic monocarboxylic acids :
                      I. Benzoic acid and its salts and esters                                     17                8,2
                     II . Benzoyl chloride                                                         18               7,6
Il                  III. Phenylacetic acid and its salts and esters                            19                   7,8
                    IV . Other                                                                     16              7,3
    29.15      Polycarboxylic acids and their anhydrides, halides, peroxides and peracids, and
               their halogenated, sulphonated, nitrated or nitrosated derivatives:
               A. Acyclic polycarboxylic acids :
                      I. Oxalic acid and its salts and esters                                      19               7,8
                     II. Malonic acid and adipic acid and their salts and esters                   17                13
\\                  III . Maleic anhydride                                                         15               6,9
                    IV . Azelaic acid and sebacic acid and their salts and esters :            \
l                         a)  Azelaic acid and sebacic acid                                        12                6
                          b ) Salts and esters of azelaic acid and of sebacic acid                 16              6,1
                    V.    Other                                                                    16               6,3
               B. Cyclanic, cyclenic and cycloterpenic polycarboxylic acids                        17                6
               C. Aromatic polycarboxylic acids:
                      I. Phthalic anhydride                                                        18                13
                     II . Terephthalic acid and its salts and esters                               18                10
                    III . Other                                                                    18                13
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      29.16  Carboxylic acids with alcohol, phenol, aldehyde or ketone function and other
             single or complex oxygen-function carboxylic acids and their anhydrides, halides,
             peroxides and peracids, and their halogenated, sulphonated, nitrated or
             nitrosated derivatives :
             A. Carboxylic acids with alcohol function:
                        I. Lactic acid and its salts and esters                                          17               7,2
Il                    II . Malic acid and its salts and esters                                   . .     15               7,4
II                   III . Tartaric acid and its salts and esters                                        18               7,6
li                  IV . Citric acid and its salts and esters :                                      \l
                           a)   Citric acid                                                              19              13,6
                           b)   Other                                          ...                       20               9,8
II                    V. Gluconic acid and its salts and esters . .                                      23               8,7
II                  VI. Mandelic acid (phenylglycollic acid) and its salts and esters                    20               8,1
                   VII. Cholic acid and 3a,12a-dihydroxy-5/?-cholan-24-oic acid (deoxycholic
                           acid ) and their salts and esters                                             13               6,3
                  VIII . Other :
||                         a ) Acyclic                                                                   15               7,9
                           b) Cyclic                                                                     18               8,4
             B. Carboxylic acids with phenol function :
II                  I.     Salicylic acid and O-acetylsalicylic acid and their salts and esters:     I
II                         a) Salicylic acid                                                             21               8,2 ,
II                         b) Salts of salicylic acid                                                    19               8,5
                           c) Esters of salicylic acid:                                              \
                                 1 . Methyl salicylate and phenyl salicylate (salol )                    22              17,6
                                2.   Other                                                               18               8,1
Il                         d) O-Acetylsalicylic acid and its salts and esters                            21                12
                   II.     Sulphosalicylic acids and their salts and esters                              18               7,6
                  III .    4-Hydroxybenzoic acid and its salts and esters                                16               7,1
                  IV .     Gallic acid (3,4,5-trihydroxybenzoic acid) and its salts and esters:      l
                           a) Gallic acid (3,4,5-trihydroxybenzoic acid)                                 14               6,6
                           b ) Salts and esters of gallic acid ( 3,4,5-trihydroxybenzoic acid ) ...      17               7,4
                   V.      Hydroxynaphthoic acids and their salts and esters                             18               7,6
                  VI .     Other                                                              ;          17               7,4
             C. Carboxylic acids with aldehyde or ketone function :
                    I. Dehydrocholic acid (INN) and its salts                                            13               6,6
                   II . Ethyl acetoacetate and its salts                                                 20              11,8
                  III .    Other                                                                         17               8,2
             D. Other single or complex oxygen-function carboxylic acids                                 17                 8
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                        VIII . INORGANIC ESTERS AND THEIR SALTS, AND THEIR
                   HALOGENATED, SULPHONATED, NITRATED OR NITROSATED
                                                  DERIVATIVES
   [29.17]
   [29.18]
    29.19      Phosphoric esters and their salts, including lactophosphates, and their
               halogenated, sulphonated, nitrated or nitrosated derivatives:
               A. myo-Inositol hexakis(dihydrogen phosphate) (phytic acid) and its salts
                   (phytates) and lactophosphates                                                    15               6,9
               B. Tributyl phosphates , triphenyl phosphate, tritolyl phosphates, trixylyl
                   phosphates and tris (2-chloroethyl) phosphate                                     15               6,6
               C. Other                                                                              17               7,4
   [29.20]
    29.21      Other esters of mineral acids (excluding halides) and their salts, and their
               halogenated, sulphonated, nitrated or nitrosated derivatives:
               A. Sulphuric esters and carbonic esters and their salts , and their halogenated ,
                   sulphonated, nitrated or nitrosated derivatives                                   18               7,9
li             B. Other products :
                    I. Ethylene dinitrate (ethylene glycol dinitrate), D-mannitol hexanitrate ,
                         glycerol trinitrate , pentaerythritol tetranitrate (penthrite) and
                         oxydiethylene dinitrate (digol dinitrate)                                   15               7,1
                   II . Other                                                                        17               7,4
                                  IX . NITROGEN-FUNCTION COMPOUNDS
    29.22      Amine-function compounds:
               A. Acyclic monoamines:
                      I. Methylamine, dimethylamine and trimethylamine, and their salts . . . .      16                12
                    II . Diethylamine and its salts                                                  11               5,7
                   III . Other                                                                       14               6,6
               B. Acyclic polyamines:
                      I. Hexamethylenediamine and its salts                                          16               7,1
                    II . Other                                                                       15                6
    ,          C. Cyclanic, cyclenic and cycloterpenic mono- and polyamines:
                      I. Cyclohexylamine and cyclohexyldimethylamine , and their salts               13               6,3
                    II , Other                                                                       16               7,1
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      29.22   D. Aromatic monoamines :
     (cont'd)
                      I. Aniline and its halogenated , sulphonated, nitrated and nitrosated
                         derivatives , and their salts                                                  16              14,5
                    II . N-Methyl-N,2,4,6-tetranitroaniline (tetryl )                                    8              4,6
                   III. Toluidines and their halogenated, sulphonated, nitrated and nitrosated
                         derivatives , and their salts                                                  16              7,1
                   IV. Xylidines and their halogenated, sulphonated , nitrated and nitrosated
                         derivatives , and their salts                                                  15               6,9
                    V. Diphenylamine and its halogenated , sulphonated, nitrated and
                         nitrosated derivatives , and their salts :                                 I
\\                       a) Dipicrylamine (hexyl)                                                        8              4,6
Il                       b ) Other                                                                      16              7,1
li                 VI . 1-Naphthylamine and 2-naphthylamine and their halogenated ,
                         sulphonated, nitrated and nitrosated derivatives, and their salts:         I
I-I                      a) 2-Naphthylamine and its salts                                               14              6,6
\\                       b ) Other                                                                      16              7,2
                  VII . Other                                                                           16              7,1
              E. Aromatic polyamines :
                      I. Phenylenediamines and methylphenylenediamines (diaminotoluenes ),
                         and their halogenated, sulphonated, nitrated and nitrosated derivatives,
                         and their salts                                                                14              8,8
                    II . Other                                                                          16              10,1
      29.23   Single or complex oxygen-function ammo-compounds:
              A. Amino-alcohols and their ethers and esters:                                                     ||
II                  I. 2-Aminoethanol (ethanolamine) and its salts                                      14               7,7
                   II .  Other                                                                          16              7,2
              B. Amino-naphthols and other amino-phenols; amino-arylethers ; amino­
                  arylesters :                                                                      I
                    I. Anisidines,           dimethoxybiphenylylenediamines        ( bianisidines),
                         phenetidines, and their salts                                                  18              7,6
\\                 II .  Other                                                                          16               10
li            C. Amino-aldehydes; amino-ketones; amino-quinones                                         16              7,1
              D. Amino-acids :                                                                      l
                    I. Lysine and its esters, and their salts                                           13                8
                   II .  Sarcosine and its salts                                                        15              7,2
||                III .  Glutamic acid and its salts                                                    19               15
                  IV . Glycine                                                                          17              8,4
                   V.    Other                                                                          17              8,3
              E. Amino-alcohol-phenols; amino-acid-phenols; other single or complex
                  oxygen-function amino-compounds                                                       17              7,4
 ---pagebreak--- No L 330 / 158                          Official Journal of the European Communities                                9 . 12 . 85
||                                                                                                      Rate of duty
   Heading
    number                                            Description                                Autonomous     Conventional
                                                                                                      %                %
      1                                                     2                                         3                4
    29.24      Quaternary ammonium              salts  and    hydroxides; lecithins and   other
               phosphoaminolipins:
               A. Lecithins and other phosphoaminolipins                                             14               5,7
               B.   Other .                                                                          17               7,4
    29.25      Carboxyamide-function compounds; amide-function compounds of carbonic
               acid:
               A. Acyclic amides :
                       I. Asparagine and its salts :
                          a ) Asparagine                                                             14                6
                          b) Asparagine salts                                                        17              7,4
                     II . Other                                                                      18              7,6
               B. Cyclic amides :
                       I. Ureines :
                          a) 4-Ethoxyphenylurea (dulcin )                                            12                6
                          b)  Other                                                                  15               6,9
                     II . Ureides :
                          a ) Phenobarbital ( INN) and its salts                                     22              17,5
                          b ) Barbital ( INN ) and its salts                                         19              15,2
                          c) Other                                                                   17              7,4
                    III . Other cyclic amides:
                          a ) Lidocaine ( INN )                                                      17                12
                          b ) Other                                                                  17              7,4
    29.26      Carboxyimide-function compounds (including ortho-benzoicsulphimide and its
               salts) and imine-function compounds (including hexamethylenetetramine and
               trimethylenetrinitramine) :
               A.   Imides :
                     I. 1 ,2-Benzisothiazol-3-one 1,1 -dioxide (o-benzoicsulphimide, saccharin)
                          and its salts                                                              15              7,1
                    II .  Other                                                                      17                7
               B.   Imines :
                     I.   Aldimines                                                                  18               7,6
                    II .  Other imines:
                          a ) Methenamine ( INN ) (hexamethylenetetramine)                           18                14
                          b) Hexahydro-l,3,5-trinitro-l,3,5-triazine (hexogen , trimethylenetri­
                              nitramine )                                                            11               5,7
                          c) Other               •                                                   17              7,4
    29.27      Nitrile-function compounds                                                            17                13
    29.28      Diazo-, azo- and azoxy-compounds                                                      16              7,1
    29.29      Organic derivatives of hydrazine or of hydroxylamine                                  17               7,4
    29.30      Compounds with other nitrogen-functions                                               17                13
 ---pagebreak--- 9 . 12 . 85                        Official Journal of the European Communities                            No L 330 / 159
Il                                                                                                     Rate of duty
     Heading
      number                                        Description                                 Autonomous     Conventional
                                                                                                    %                %
         1                                              2                                            3               4
                  X. ORGANO-INORGANIC COMPOUNDS AND HETEROCYCLIC
                                                COMPOUNDS
      29.31  Organo-sulphur compounds:
             A.   Xanthates                                                     . ,                 14              13,5
             B.   Other                                                                             18              7,6
     [29.32]
      29.33  Organo-mercury compounds                                                               17              7,8
      29.34  Other organo-inorganic compounds:
             A. Organo-arsenic compounds                                                            17              8,7
             B. Tetraethyl-lead                                                                     20                8
             C.   Other                                                                             18              7,6
      29.35  Heterocyclic compounds; nucleic acids:
             A. 2-Furaldehyde       (furfuraldehyde ,    furfural , furfurol)  and   benzofuran
                  (coumarone) ,                                                         .           14              6,6
             B. Furfuryl alcohol and tetrahydrofurfuryl alcohol                                     17              7,4
             C. Thiophen                                                                            14              6,6
I            D. Pyridine and its salts .                                                            10              5,3
             E. Indole and 3-methylindole (skatole) and their salts                                 12                6
             F.   Esters of nicotinic acid ( INN ); nikethamide ( INN) and its salts                14              6,6
             G. Quinoline and its salts                                                             17              7,4
             H. Phenazone (INN) and aminophenazone (INN ) ( amidopyrin), and their
                  derivatives :
Il                 I. Propyphenazone ( INN ) . . .                                                  15               10
Il                II . Other                                                                        25               17
             IJ . Nucleic acids and their salts                                                     18              8,2
             K.   3-Picoline . . »                                                                  12              7,8
             L. Di(benzothiazol-2-yl) disulphide; benzimidazole-2-thiol (mercaptoben­
                  zimidazole); benzothiazole-2-thiol (mercaptobenzothiazole) and its salts . .      18               14
             M. Santonin                                                                            13              5,3
||           N. Coumarin , methylcoumarins and ethylcoumarins                                       18              7,6
             O. Phenolphthalein                                                                     18               14
 ---pagebreak--- No L 330 / 160                        Official Journal of the European Communities                                    9 , 12 . 85
\\                                                                                                        Rate of duty
   Heading
    number                                              Description                                Autonomous     Conventional
                                                                                                       %                 %
      1                                                       2                                         3                4
    29.35      P. 6-Allyl-6,7-dihydro-5H-dibenz/c,e/azepine (azapetine) and its salts;
   (cont'd)
                    Atrazine (ISO );
                    Chlordiazepoxide (INN) and its salts;
                    Chlorprothixene (INN);
                    Dextromethorphan (INN) and its salts;
                    Diazinon ( ISO );
                    Halogen derivatives of quinoline;
                    Imipramine hydrochloride (INNM);
                    Iproniazid (INN);
                    Ketobemidone hydrochloride (INNM);
                    Naphazoline hydrochloride (INNM) and naphazoline nitrate (INNM );
                    Phenindamine ( INN) and its salts ;
                    Phentolamine (INN);
                    Phenylbutazone (INN );
                    Propazine ( ISO);
                    Pyridostigmine bromide (INN);
                    Quinolinecarboxylic acid derivatives;
                    Simazine ( ISO );
                    Thenalidine (INN) and its tartrates and maleates ;
                    Thiethylperazine (INN);
                    Thioridazine (INN) and its salts ;
\\                  Tolazoline hydrochloride (INNM)                                                    16               5,8
\\             Q. Other                                                                                16               8,1
    29.36      Sulphonamides                                .                                          18               7,3
    29.37      Sultones and sultams                                                                    17               7,9
                             XI . PROVITAMINS, VITAMINS AND HORMONES ,
                                 NATURAL OR REPRODUCED BY SYNTHESIS
    29.38      Provitamins and vitamins, natural or reproduced by synthesis (including natural
               concentrates), derivatives thereof used primarily as vitamins, and intermixtures of
               the foregoing, whether or not in any solvent:
               A. Provitamins , unmixed , whether or not in aqueous solution                           14              4,9
               B. Vitamins, unmixed, whether or not in aqueous solution:                           \
                      I. Vitamins A                                                                     9               3,5
                     II . Vitamins B2 , B3 , B«, B i 2 and H          .                                 9              4,3
                    III . Vitamin B9                                                . . .              18               7,6
                    IV . Vitamin G                          .                                          12                 4
                     V. Other vitamins                    »                                            14                 5
               C.   Natural concentrates of vitamins:                                              \
                      I. Natural concentrates of vitamins A + D                                         9               4,1
                     II . Other                                                                        14               6,6
               D. Intermixtures, whether or not in any solvent; non-aqueous solutions of
                    provitamins or vitamins                                                            18               6,8
 ---pagebreak--- 9 . 12 . 85                         Official Journal of the European Communities                            No L 330 / 161
                                                                                                        Rate of duty
     Heading
      number                                     Description                                     Autonomous     Conventional
                                                                                                     %               o/
                                                                                                                      /o
         1                                           2                                                3               4
      29.39  Hormones, natural or reproduced by synthesis; derivatives thereof, used
             primarily as hormones; other steroids used primarily as hormones:
             A.   Adrenaline                                                                         17              6,5
             B.   Insulin                                                                            16              6,5
             C. Pitiiitary (anterior) and similar hormones:
                    I. Gonadotrophic hormones                                                        11              5,7
                   II . Other                                                                        15              t *9
             D. Adrenal (cortex) hormones:
                    I. Cortisone (INN) and hydrocortisone (INN), and their acetates;
                        prednisone (INN) and prednisolone (INN )                                     11              5,7
                   II . Other                                                                        14              5,6
             E.   Other hormones and other steroids                                                  14              6,4
      29.40]
                 XII . GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR
                    REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS,
                                   ESTERS AND OTHER DERIVATIVES
      29.41  Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and
             other derivatives :
             A. Digitalis glycosides                                                                 12                6
             B. Glycyrrhizic acid and glycyrrhizates                                                 11              6,7
             C.   Rutin and its derivatives                                                          18              7,6
             D.   Other                                                                              14              6,6
      29.42  Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers,
             esters and other derivatives :
             A. Of the opium group:
                    I. Thebaine and its salts                                                        13              6,3
                   II . Other .                                                                      17              7,1
             B.   Of cinchona :
                    I. Quinine and quinine sulphate                                                   9                4
                   II . Other                                                                        12              9,6
 ---pagebreak--- No L 330 / 162                       Official Journal of the European Communities                                    9 . 12 . 85
||                                                                                                       Rate of duty
   Heading
    number                                          Description                                   Autonomous     Conventional
                                                                                                       %                %
      1                                                 2                                              3                4
    29.42      C. Other alkaloids :
   (cont'd)          I.  Caffeine and its salts                                                       13              10,4
                    II . Cocaine and its salts:
                         a ) Crude cocaine .                                                           5              0,1
                         b ) Other                                                                    17              6,6
Il                 III . Emetine and its salts                                                        10              7,1
li                 IV. Ephedrines and their salts                                                     16              11,3
                    V.   Theobromine and its derivatives                                              10                 8
II                VI. Theophylline and aminophylline (INN), and their salts                           17              13,6
                  VII . Other                                                                         13              8,3
                                   XIII . OTHER ORGANIC COMPOUNDS
    29.43      Sugars, chemically pure, other than sucrose, glucose and lactose; sugar ethers and
               sugar esters, and their salts, other than products of headings Nos 29.39, 29.41
               and 29.42 :
li             A. Rhamnose , raffinose and mannose                                                    15                —
               B. Other                                                                               20                —
    29.44      Antibiotics :
               A. Penicillins                                                                         21              8,8
               B. Chloramphenicol (INN)                                                               13                10
               C. Other antibiotics                                                                    9              5,7
    29.45      Other organic compounds                                                                20                10
 ---pagebreak--- 9 . 12 . 85                               Official Journal of the European Communities                       No L 330 / 163
                                                           CHAPTER 30
                                                  PHARMACEUTICAL PRODUCTS
Notes
1 . For the purposes of heading No 30.03 , "medicaments" means goods ( other than foods or beverages such as dietetic,
    diabetic or fortified foods , tonic beverages, spa Water) not falling within heading No 30.02 or 30.04 which are
    either :
     ( a ) Products comprising two or more constituents which have been mixed or compounded together for therapeutic
           or prophylactic uses ; or
     ( b ) Unmixed products suitable for such uses put up in measured doses or in forms or in packings of a kind sold by
           retail for therapeutic or prophylactic purposes.
     For the purposes of these provisions and of Note 3 (d) to this Chapter, the following are to be treated:
     (A) As unmixed products :
            ( 1 ) Unmixed products dissolved in water;
            ( 2 ) All goods falling in Chapter 28 or 29 ; and
            ( 3 ) Simple vegetable extracts falling in heading No 13.03 , merely standardised or dissolved in any solvent ;
     ( B ) As products which have been mixed:
            ( 1 ) Colloidal solutions and suspensions ( other than colloidal sulphur);
            ( 2 ) Vegetable extracts obtained by the treatment of mixtures of vegetable materials ; and
            ( 3 ) Salts and concentrates obtained by evaporating natural mineral waters .
2 . The headings of this Chapter are to be taken not to apply to:
     (a ) Aqueous distillates and aqueous solutions of essential oils, suitable for medicinal uses ( heading No 33.06);
     ( b ) Dentifrices of all kinds , including those having therapeutic or prophylactic properties, which are to be
           considered as falling within heading No 33.06 ; or
     (c) Soap or other products of heading No 34.01 containing added medicaments .
3 . Heading No 30.05 is to be taken to apply , and to apply only , to:
     ( a ) Sterile surgical catgut and similar sterile suture materials ;
     (b ) Sterile laminaria and sterile laminaria tents ;
     (c) Sterile absorbable surgical haemostatics ;
     (d) Opacifying preparations for X-ray examinations and diagnostic reagents (excluding those of heading No 30.02 )
           designed to be administered to the patient, being unmixed products put up in measured doses or products
           consisting of two or more products which have been mixed or compounded together for such uses;
     ( e) Blood-grouping reagents ;
     ( f) Dental cements and other dental fillings ; and
     (g) First-aid boxes and kits .
 ---pagebreak--- No L 330 / 164                        Official Journal of the European Communities                                       9 . 12 . 85
Il                                                                                                            Rate of duty
     Heading
     number                                           Description                                     Autonomous      Conventional
                                                                                                          %                 %
        1                                                 2                                                3                 4
      30.01    Organo-therapeutic glands or other organs, dried, whether or not powdered;
               organo-therapeutic extracts of glands or other organs or of their secretions; other
               animal substances prepared for therapeutic or prophylactic uses, not elsewhere
               specified or included:
               A. Glands or other organs , dried:
   '
                    I. Powdered                                                                           10                5,3
ll                 II . Not powdered                                                                       8                4,6
II             B. Other :                                                                            \
II                  I. Of human origin                                                                   Free               8,4
                   II . Other                                                                             11                5,7
     30.02     Antisera; microbial vaccines, toxins, microbial cultures (including ferments but
               excluding yeasts) and similar products;
||             A. Antisera and vaccines                                                                   15               ' 6
II             B. Microbial cultures                                                                      17                9,2
               C. Other                                                                                   14                9,7
     30.03     Medicaments ( including veterinary medicaments):
               A. Not put up in forms or in packings of a kind sold by retail :
l.I                 I. Containing iodine or iodine compounds                                              29                8,9
II                 II . Other :                                                                      \I
                        a ) Containing penicillin , streptomycin or their derivatives:
                            1 . Containing penicillin or its derivatives                                  17                6,3
                            2.  Other                                                                     17                9,6
Il                      b) Other                                                             . . . .      15                5,5
||             B. Put up in forms or in packings of a kind sold by retail :                          |-I
II                  I. Containing iodine or iodine compounds                                              34                9,6
                   II . Other :                                                                      IIIl
                        a ) Containing penicillin , streptomycin or their derivatives                     22                6,3
                        b ) Other                                                                         20                6,3
     30.04     Wadding, gauze, bandages and similar articles (for example, dressings, adhesive
               plasters, poultices), impregnated or coated with pharmaceutical substances or put
               up in retail packings for medical or surgical purposes, other than goods specified
               in Note 3 to this Chapter                                                                  17                6,9
      30.05    Other pharmaceutical goods                                                                 15                7,5
 ---pagebreak--- 9 . 12 . 85                                  Official Journal of the European Communities                     No L 330 / 165
                                                              CHAPTER    31
                                                              FERTILISERS
Notes
1 . Heading No 31.02 is to be taken to apply, and to apply only, to the following goods, provided that they are not put
    up in the forms or packings described in heading No 31.05:
     (A) Goods which answer to one or other of the descriptions given below:
                  ( i) Sodium nitrate containing not more than 16,3% by weight of nitrogen ;
                ( ii ) Ammonium nitrate , whether or not pure ;                                       t
              (iii) Ammonium sulphonitrate , whether or not pure;
               (iv) Ammonium sulphate, whether or not pure;
                 (v) Calcium nitrate containing not more than 16% by weight of nitrogen;
               ( vi) Calcium nitrate-magnesium nitrate, whether or not pure;
             ( vii) Calcium cyanamide containing not more than 25% by weight of nitrogen , whether or not treated with
                       oil ;
           ( viii) Urea , whether or not pure.
     (B) Fertilisers consisting of any of the goods described in (A) above , but without quantitative criteria , mixed
           together.
     ( C ) Fertilisers consisting of ammonium chloride or of any of the goods described in (A) or ( B ) above , but without
           quantitative criteria , mixed with chalk , gypsum or other inorganic non-fertilising substances.
     (D) Liquid fertilisers consisting of the goods of subparagraph 1 (A) (ii) or (viii) above, or of mixtures of those
           goods , in an aqueous or liquid ammonia solution .
2 . Heading No 31 .03 is to be taken to apply, and to apply only, to the following goods, provided that they are not put
     up in the forms or packings described in heading No 31.05 :
     (A) Goods which answer to one or other of the descriptions given below:
               ( i) Basic slag;
             ( ii) Disintegrated (calcined) calcium phosphates (thermophosphates and fused phosphates ) and calcined
                       natural aluminium calcium phosphates ;
           ( iii ) Superphosphates ( single , double or triple);
           ( iv ) Calcium hydrogen phosphate containing not less than 0,2% by weight of fluorine .
     ( B ) Fertilisers consisting of any of the goods described in (A) above , but without quantitative criteria , mixed
           together.
    ( C) Fertilisers consisting of any of the goods described in (A) or ( B ) above , but without quantitative criteria, mixed
           with chalk , gypsum or other inorganic non-fertilising substances .
3 . Heading No 31 . 04 is to be taken to apply , and to apply only , to the following goods , provided that they are not put
     up in the forms or packings described in heading No 31.05 :
     (A) Goods which answer to one or other of the descriptions given below :
               (i ) Crude natural potassium salts ( for example, carnallite , kainite and sylvinite);
             (ii ) Crude potassium salts obtained by the treatment of residues of beet molasses;
           ( iii) Potassium chloride , whether or not pure, except as provided in Note 6 ( c) bielow;
            (iv ) Potassium sulphate containing not more than 52% by weight of K20 ;
             (v) Magnesium sulphate-potassium sulphate containing not more than 30% by weight of K2G.
     (B) Fertilisers consisting of any of the goods described in (A) above, but without quantitative criteria , mixed
           together.
 ---pagebreak--- No L 330 / 166                                         Official Journal of the European Communities                            9 . 12 . 85
4 . Monoammonium and diammonium orthophosphates , whether or not pure , and mixtures thereof, are to be
       classified in heading No 31.05 .
5 . For the purposes of the quantitative criteria specified in Notes 1 (A), 2 (A ) and 3 (A ) above , the calculation is to be
       made on the dry anhydrous product .
6 . This Chapter does not cover:
       ( a) Animal blood of heading No 05.15 ;
       (b) Separate chemically defined compounds (other than those answering to the descriptions in Note 1 (A), 2 (A),
            3 (A) or 4 above); or
       (c) Cultured potassium chloride crystals (other than optical elements ) weighing not less than 2,5 g each , of heading
            No 38.19 ; optical elements of potassium chloride (heading No 90.01 ).
Il                                                                                                                 Rate of duty
         Heading
         number                                                          Description                       Autonomous      Conventional
                                                                                                               %                  %
            1                                                                 2                                 3                 4
          31.01           Guano and other natural animal or vegetable fertilisers, whether or not mixed
                          together, but not chemically treated                                                Free              Free
          31.02           Mineral or chemical fertilisers, nitrogenous:
\\                        A. Natural sodium nitrate ( a )                                                     Free               0,3
                          B. Urea containing more than 45 % by weight of nitrogen on the dry anhydrous
                               product .                                                                       16                 11
I                         C.   Other                                                                           10                  8
          31.03           Mineral or chemical fertilisers, phosphatic:
                          A. Mentioned in Note 2 (A) to this Chapter:
Il                              I. Superphosphates                                                             6                 4,8
\\                             II .  Other                                                                    Free               0,5
I                         B. Mentioned in Note 2 (B ) or ( C ) to this Chapter                                 4                 2,1
          31.04           Mineral or chemical fertilisers, potassic: -
                          A. Mentioned in Note 3 (A) to this Chapter                                          Free              Free
I                         B. Mentioned in Note 3 (B) to this Chapter                                            3                2,1
          31.05           Other fertilisers; goods of the present Chapter in tablets, lozenges and similar
                          prepared forms or in packings of a gross weight not exceeding 10 kg:
                          A.   Other fertilisers :
                               I.    Containing the three fertilising substances: nitrogen, phosphorus and
                                     potassium                                                                  7                6,6
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- 9 . 12 . 85                                         Official Journal of the European Communities                       No L 330 / 167
                    ||                                                                                             Rate of duty
      Heading
      number                                                           Description                          Autonomous     Conventional
                                                                                                                 %               %
         1                                                                  2                                    3               4
       31.05           A. II . Containing the two fertilising substances: nitrogen and phosphorus:
     (cont'd)
                                 a) Monoammonium and diammonium orthophosphates and mixtures
                                      thereof                                             . . .                  7              7,1
                                 b) Containing phosphates and nitrates                                           7               6,6
Il                               c) Other:                                                                  \\
                                       1 . With a nitrogen content exceeding 10 % by weight-                    10                8
                                      2.    Other                                                                7              4,8
                            III. Containing the two fertilising substances: nitrogen and potassium:
                                 a ) Natural potassic sodium nitrate , consisting of a natural mixture of
                                      sodium nitrate and potassium nitrate (the proportion of the latter
                                      element may be as high as 44% ), of a total nitrogen content not
                                      exceeding 16,3 % by weight (a)                                            10              Free
                                 b ) Other :
                                       1 . With a nitrogen content exceeding 10% by weight                      10                8
                                      2.   Other                                                                7               4,8
                            IV . Other:
                                 a) With a nitrogen content exceeding 10 % by weight                            10                8
Il                               b ) Other                                                                      4               3,6
                       B. Goods of the present Chapter in tablets, lozenges and similar prepared forms
                            or in packings of a gross weight not exceeding 10 kg                                11              9,4
    (a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- No L 330 / 168                                        Official Journal of the European Communities                                                     9 . 12 . 85
                                                                             CHAPTER 32
                    TANNING AND DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, COLOURS,
                                     PAINTS AND VARNISHES; PUTTY, FILLERS AND STOPPINGS ; INKS
Notes
1 . This Chapter does not cover:
      ( a) Separate chemically defined elements and compounds (except those falling within heading No 32.04 or 32.05 ,
            inorganic products of a kind used as luminophores (heading No 32.07), and also dyes or other colouring matter
            in forms or packings of a kind sold by retail falling within heading No 32.09); or
      (b ) Tannates and other tanning derivatives of products falling within headings Nos 29.38 to 29.42, 29.44 or 35.01
            to 35.04 .
2 . Heading No 32.05 is to be taken to include mixtures of stabilised diazonium salts and couplers for the production
      of azo dyes .
3 . Headings Nos 32.05 , 32.06 and 32.07 are to be taken to apply also to preparations based on , respectively ,
      synthetic organic dyestuffs ( including pigment dyestuffs), colour lakes and other colouring matter , of a kind used
      for colouring in the mass artificial plastics, rubber or similar materials or as ingredients in preparations for printing
      textiles. The headings are not to be applied, however, to prepared pigments falling within heading No 32.09 .
4 . Heading No 32.09 is to be taken to include solutions ( other than collodions ) consisting of any of the products
      specified in headings Nos 39.01 to 39.06 in volatile organic solvents if, and only if, the weight of the solvent
      exceeds 50% of the weight of the solution .
5 . The expression "colouring matter" in this Chapter does not include products of a kind used as extenders in oil
      paints , whether or not they are also suitable for colouring distempers .
6 . The expression "stamping foils" in heading No 32.09 is to be taken to apply only to products of a kind used for
      printing, for example , book covers or hat bands , and consisting of:
      ( a ) Thin sheets composed of metallic powder ( including powder or precious metal ), or pigment, agglomerated with
            glue , gelatin or other binder; or
      (b) Metal (for example, gold or aluminium) or pigment, deposited on paper, artificial plastic material or other
            support .
                                                                                                                                          Rate of duty
        Heading
        number                                                           Description                                             Autonomous        Conventional
                                                                                                                                       %                  /o
             1                                                               2                                                         3                  4
         32.01           Tanning extracts of vegetable origin; tannins (tannic acids), including
                         water-extracted gall-nut tannin, and their salts, ethers, esters and other
                         derivatives :
                         A. Tanning extracts of vegetable origin :
                                 I. Of wattle (mimosa )                                                                             10(a )               7,9
                               II . Of quebracho                                                                                     Free                0,3
                              III . Of sumach , of vallonia , of oak or of chestnut                                                    9                 5,8
                              IV . Other                                                                                               9              5,3 ( b )
( a ) Duty rate reduced to 3 % ( suspension ) for an indefinite period .
( b) Duty rate reduced to 3,3 % in respect of eucalyptus tanning extracts, within the limits of an annual tariff quota of 250 tonnes to be granted by the competent
      authorities .
 ---pagebreak--- 9 . 12 . 85                            Official Journal of the European Communities                           No L 330 / 1 69
              l                                                                                           Rate of duty
     Heading
      number                                           Description                               Autonomous       Conventional
                                                                                                      0/
                                                                                                       fo                %
          1                                                2                                           3                 4
       32.01    B.   Other                                                                           10                 4,1
     (cont'd)
     [ 32.02]
       32.03    Synthetic organic tanning substances, and inorganic tanning substances; tanning
                preparations, whether or not containing natural tanning materials; enzymatic
                preparations for pre-tanning (for example, of enzymatic, pancreatic or bacterial
                origin )                                                                             10                 5,4
       32.04    Colouring matter of vegetable origin (including dyewood extract and other
                vegetable dyeing extracts, but excluding indigo) or of animal origin:
                A. Colouring matter of vegetable origin :
                       I. Black cutch ( Acacia catechu )                                            Free                Free
                      II . Extracts of Persian berries and of madder; woad                            6                 3,7
                     III . Litmus                                                                     3                 2,1
                     IV . Other                                                                       9                 4,2
                B. Colouring matter of animal origin                                                 10                 5,3
       32.05    Synthetic organic dyestuffs (including pigment dyestuffs); synthetic organic
                products of a kind used as luminophores; products of the kind known as optical
                bleaching agents, substantive to the fibre; natural indigo:
                A.   Synthetic organic dyestuffs                                                     17                  10
                B.   Preparations mentioned in Note 3 to this Chapter                                20                  10
                C.   Synthetic organic products of a kind used as luminophores ...........           19                  10
                D.  Products of the kind known as optical bleaching agents, substantive to the
                     fibre                                                         ».                17                   6
                E. Natural indigo                                                    . .              9                 5,5
      32.06     Colour lakes                                                                         16                  10
      32.07     Other colouring matter; inorganic products of a kind used as luminophores:
                A. Other colouring matter:
                       I. Mineral blacks * not elsewhere specified or included                        9               ■ 7,4
                      II . Soluble vandyke brown and similar products                                 9                   5
                    III . Pigments based on zinc sulphide (lithopone and the like)                   12                 9,5
                    IV . Pigments based on titanium oxide                                            15                 6,9
                      V. Pigments based on lead , barium , zinc or strontium chromates :
                           a ) Molybdenum red                                             »...       11                 5,9
                           b ) Other                                                                 17                 7,4
                    VI . Other :
                           a ) Magnetite » . .                                                      Free                4,9
                           b ) Other .                                                               14                 7,3
 ---pagebreak--- No L 330 / 170                         Official Journal of the European Communities                                     9 . 12 . 85
                                                                                                             Rate of duty
   Heading
    number                                             Description                                  Autonomous       Conventional
                                                                                                         O/
                                                                                                          /O               %
      1                                                    2                                              3                4
    32.07      B. Preparations mentioned in Note 3 to this Chapter                                      16                7.2
   (cont'd)
               C. Inorganic products of a kind used as luminophores                                     12                5.3
                                                                                                                              V
    32.08      Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels
               and glazes, liquid lustres and similar products, of the kind used in the ceramic,
               enamelling and glass industries; engobes (slips); glass frit and other glass, in the
               form of powder, granules or flakes:
               A.   Prepared pigments, prepared opacifiers and prepared colours                         15                7,1
               B.   Vitrifiable enamels and glazes                                                      16                4,6
               C.   Liquid lustres and similar products; engobes (slips)                                13                5,3
               D.   Glass frit, and other glass, in the form of powder , granules or flakes ......       8                4,4
    32.09      Varnishes and lacquers; distempers; prepared water pigments of the kind used for
               finishing leather; paints and enamels; pigments dispersed in linseed oil, white
               spirit, spirits of turpentine or other media of a kind used in the manufacture of
               paints or enamels; stamping foils; dyes or other colouring matter in forms or
               packings of a kind sold by retail; solutions as defined by Note 4 to this
               Chapter:
               A. Varnishes and lacquers; distempers; prepared water pigments of the kind
                    used for finishing leather; paints and enamels; pigments dispersed in linseed .
                    oil , white spirit, spirits of turpentine or other media of a kind used in the
                    manufacture of paints or enamels; solutions as defined by Note 4 to this
                    Chapter:
                      I. Pearl essence                                                                  16                10,2
                     II . Other .                                                                       19                10,3
               B. Stamping foils                                                                        17                6,6
               C. Dyes or other colouring matter in forms or packings of a kind sold by
                    retail                                                                              16                7,5
    32.10      Artists', students' and signboard painters' colours, modifying tints, amusement
               colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or
               packings, including such colours in sets or outfits, with or without brushes,
               palettes or other accessories                                                            22                8,2
    32.11      Prepared driers                                                                          17                6,8
    32.12      Glaziers' putty; grafting putty; painters' fillings; non-refractory surfacing
               preparations; stopping, sealing and similar mastics, including resin mastics and
               cements                                                                                  11                5,5
    32.13      Writing ink printing ink and other inks:
               A. Writing ,or drawing ink                                                               15                7,3
               B. Printing ink                                                                          18                 7,2
               C.   Other inks                                                                          16                7,7
 ---pagebreak--- 9 . 12 . 85                                  Official Journal of the European Communities                               No L 330 / 171
                                                                  CHAPTER 33
                  ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS
Notes
1 . This Chapter does not cover:
     ( a) Compound alcoholic preparations ( known as "concentrated extracts"), for the manufacture of beverages , of
           heading No 22.09 ;
     (b ) Soap and other products falling within heading No 34.01 ; or
     (c) Spirits of turpentine or other products falling within heading No 38.07 .
2 . The expression "perfumery , cosmetic or toilet preparations" in heading No 33.06 is to be taken to apply, inter alia,
     to :
     ( a ) Prepared room deodorisers , whether or not perfumed ;
     ( b ) Products , whether or not mixed ( other than aqueous distillates and aqueous solutions of essential oils), suitable
           for use as perfumery, cosmetic or toilet preparations or as room deodorisers, put up in packings of a kind sold
           by retail for such use.
                                                                                                                    Rate of duty
       Heading
       number                                                Description                                    Autonomous      Conventional
                                                                                                                                  O/
                                                                                                                 %                 /O
           1                                                     2                                               3                4
        33.01         Essential oils (terpeneless or not), concretes and absolutes; resinoids; concentrates
                      of essential oils in fats, in fixed oils, or in waxes or the like, obtained by cold
                      absorption or by maceration; terpenic by-products of the deterpenation of
                      essential oils :
                      A. Essential oils , not deterpenated:
                            I. Of citrus fruit                                                                  12               10,8
                           II . Other :
                                a ) Geranium , clove , niaouli and ylang-ylang oils                              5               2,7
                                b)   Other                                                                     Free              0,1
                      B. Essential oils , deterpenated:
                            I. Of citrus fruit                                                                  12               6,9
                           II . Other                                                                           10               4,6
                      C.  Resinoids                                                                              7               4,1
                      D. Concentrates of essential oils in fats , in fixed oils , or in waxes or the like ,
                          obtained by cold absorption or by maceration                                           9                  5
                      E. Terpenic by-products of the deterpenation of essential oils                            10               4,6
      [33.02]
        33.03]
 ---pagebreak--- No L 330 / 172                        Official Journal of the European Communities                                   9 . 12 . 85
li                                                                                                       Rate of duty
   Heading
    number                                           Description                                  Autonomous     Conventional
                                                                                                      %                 %
       1                                                 2                                             3                4
     33.04     Mixtures of two or more odoriferous substances (natural or artificial) and
               mixtures (including alcoholic solutions) with a basis of one or more of these
               substances, of a kind used as raw materials in the perfumery, food, drink or other
               industries                  .....               .                                      10               5,7
   [ 33.05 ]
     33.06     Perfumery, cosmetic or toilet preparations; aqueous distillates and aqueous
               solutions of essential oils, including such products suitable for medicinal uses:
               A. Perfumery , cosmetic or toilet preparations :
Il                  I. Shaving creams                              ...                                20               7,1
                   II . Other                                                                         18               6,8
               B. Aqueous distillates and aqueous solutions of essential oils, including such
                   products suitable for medicinal uses                                               12               6,1
 ---pagebreak--- 9 . 12. 85                               Official Journal of the European Communities                         No L 330 / 173
                                                           CHAPTER 34
                          SOAP, ORGANIC SURFACE-ACTIVE AGENTS , WASHING PREPARATIONS ,
                   LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES , POLISHING
               AND SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES
                                                     AND "DENTAL WAXES"
Notes
1 . This Chapter does not cover:
    ( a) Separate chemically defined compounds; or
    (b) Dentifrices, shaving creams or shampoos containing soap or organic surface-active agents (heading
          No 33.06 ).
2. For the purposes of heading No 34.01 , the expression "soap" is to be taken to apply only to soap soluble in water.
    Soap and other products falling within heading No 34.01 may contain added substances (for example,
    disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in
    heading No 34.01 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be
    classified in heading No 34.05 as "scouring powders and similar preparations".
3 . The reference in heading No 34.03 to petroleum oils and oils obtained from bituminous minerals is to be taken to
    apply to the products defined in Note 3 of Chapter 27.
4 . In heading No 34.04 the expression "prepared waxes , not emulsified or containing solvents" is to be taken to apply
     only to:
     (A) Mixtures of animal waxes, mixtures of vegetable waxes or mixtures of artificial waxes;
     (B) Mixtures of different classes of waxes ( animal , vegetable, mineral or artificial ); and
     ( C ) Mixtures of waxy consistency not emulsified or containing solvents , with a basis of one or more waxes and
            containing fats , resins, mineral substances or other materials.
     The heading is to be taken not to apply to:
     ( a) Waxes falling within heading No 27.13 ; or
     ( b) Unmixed animal waxes and unmixed vegetable waxes , merely coloured .
                                                                                                          Rate of duty
      Heading
      number                                          Description                                  Autonomous     Conventional
                                                                                                       %               %
          1                                                2                                            3               4
       34.01        Soap; organic surface-active products and preparations for use as soap, in the
                    form of bars, cakes or moulded pieces or shapes, whether or not combined with
                    soap                                                                               19               7
       34.02       Organic surface-active agents; surface-active preparations and washing
                    preparations, whether or not containing soap                                       17              7,4
 ---pagebreak--- No L 330 / 174                        Official Journal of the European Communities                                  9 . 12 . 85
||                                                                                                      Rate of duty
   Heading
   number                                          Description                                   Autonomous     Conventional
                                                                                                     %                %
      1                                                 2                                             3                4
    34.03      Lubricating preparations, and preparations of a kind used for oil or grease
               treatment of textiles, leather or other materials, but not including preparations
               containing 70 % or more by weight of petroleum oils or of oils obtained from
               bituminous minerals:
               A. Containing petroleum oils or oils obtained from bituminous minerals ....           10              6,1
               B. Other                                                                              10                5
    34.04      Artificial waxes (including water-soluble waxes); prepared waxes, not emulsified
               or containing solvents                                                                12              5,3
    34.05      Polishes and creams for footwear, furniture or floors, metal polishes, scouring
               powders and similar preparations, but excluding prepared waxes falling within
               heading No 34.04                                                                      15              6,3
    34.06      Candles, tapers, night-lights and the like                                            16              7,2
    34.07      Modelling pastes (including those put up for children's amusement and assorted
               modelling pastes); preparations of a kind known as "dental wax" or as "dental
               impression compounds", in plates, horseshoe shapes, sticks and similar forms .        16              6,5
 ---pagebreak---  9 . 12 . 85                                        Official Journal of the European Communities                                                       No L 330 / 175
                                                                              CHAPTER 35
                                                 ALBUMINOIDAL SUBSTANCES : GLUES : ENZYMES
 Notes
 1 . This Chapter does not cover:
      ( a ) Yeasts ( heading No 21.06 );
      ( b ) Medicaments ( heading No 30.03 );
      (c) Enzymatic preparations for pre-tanning (heading No 32.03 );
      ( d ) Enzymatic soaking or washing preparations and other products of Chapter 34 ; or
     (e) Gelatin products of the printing industry (Chapter 49 ).
 2 . For the purposes of heading No 35.05 , the term "dextrins" is to be taken to apply to starch degradation products
     with a reducing sugar content, expressed as, dextrose on the dry substance, not exceeding 10% .
     Such products with a reducing sugar content exceeding 10% fall in heading No 17.02.
ll                                                                                                                                                 Rate of duty
        Heading
        number                                                         Description                                                    Autonomous           Conventional
                                                                                                                                            %                    %
            1                                                                2                                                                3                  4
         35.01          Casein, caseinates and other casein derivatives; casein glues:
                        A.   Casein :
                                I. For the manufacture of regenerated textile fibres (a) . .                                                 2                    2
                              II . For industrial uses other than the manufacture of foodstuffs or fodder
                                   ( a)                                                                                                      6                   5
                             III . Other                                                                                                    14
                        B. Casein glues                                                                                                     13
                        C.   Other                                                                                                          10                   10
         35.02          Albumins, albuminates and other albumin derivatives:
                        A.   Albumins :
                              I. Unfit, or to be rendered unfit, for human consumption ( b)                                               Free                  Free
                             II .  Other :
                                   a)   Ovalbumin and lactalbumin :
                                        1 . Dried (for example, in sheets , scales, flakes, powder)                                      10(c)
                                        2.    Other                                                                                      10(c)
                                   b)   Other                                                                     ....                      10
                        B.   Albuminates and other albumin derivatives                           ...          ...                           12                   12
(a) Entry under this subheading is subject to conditions to be determined by- the competent authorities.
( b) Entry under this subheading of albumins to be rendered unfit for human consumption is subject to conditions to be determined by the competent authorities.
(c) The ad valorem duty is substituted by a specific tax established in accordance with the provisions of Council Regulation (EEC ) No 2783 / 75 .
 ---pagebreak--- No L 330 / 176                        Official Journal of the European Communities                                      9 . 12 . 85
                                                                                                            Rate of duty
   Heading
    number                                          Description                                     Autonomous      Conventional
                                                                                                        %                 %
      1                                                  2                                               3                 4
    35.03      Gelatin (including gelatin in rectangles, whether or not coloured or
               surface-worked) and gelatin derivatives; glues derived from bones, hides, nerves,
               tendons or from similar products, and fish glues; isinglass:
               A. Isinglass                                                                             10                5,3
               B. Other                                                                                 15                 12
    35.04      Peptones and other protein substances (excluding enzymes of heading No 35.07)
               and their derivatives; hide powder, whether or not chromed                               12                5,3
    35.05      Dextrins and dextrin glues; soluble or roasted starches; starch glues:
               A. Dextrins ; soluble or roasted starches                                               23,9                14
                                                                                                       + vc              + vc
               B. Glues made from dextrin or from starch , containing by weight of those
                   materials :
                      I. Less than 25 %                                                                16,3                13
                                                                                                       + vc          + vc subject
                                                                                                                      to a max .
                                                                                                                         of 18
                    II . 25 % or more but less than 55 %                                               16,3                13
                                                                                                       + vc          + vc subject
                                                                                                                      to a max .
                                                                                                                         of 18
                   III . 55% or more but less than 80 %                                                16,3                13
                                                                                                       + vc          + vc subject
                                                                                                                      to a max .
                                                                                                                         of 18
                   IV . 80 % or more                                                                   16,3                13
                                                                                                       + vc          + vc subject
                                                                                                                      to a max .
                                                                                                                         of 18
    35.06      Prepared glues not elsewhere specified or included; products suitable for use as
               glues put up for sale by retail as glues in packages not exceeding a net weight of
               1 kg:
               A. Prepared glues not elsewhere specified or included:
                    I. Vegetable glues:
                         a) Obtained from natural gums                                                  11                6,5
                         b ) Other                                                                      19                8,1
                   II . Other glues                                                                     16                7,4
               B. Products suitable for use as glues put up for sale by retail as glues in packages
                   not exceeding a net weight of 1 kg                                                   19                8,4
    35.07      Enzymes; prepared enzymes not elsewhere specified or included                            13                6,3
 ---pagebreak--- 9 . 12 . 85                                Official Journal of the European Communities                           No L 330 / 177
                                                              CHAPTER 36
                        EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS ;
                                              CERTAIN COMBUSTIBLE PREPARATIONS
Notes
1 . This Chapter does not cover separate chemically defined compounds other than those described in Note 2 (a) or (b)
     below .
2. The expression "articles of combustible materials" in heading No 36.08 is to be taken to apply only to:
     ( a ) Metaldehyde , hexamethylenetetramine and similar substances , put up in forms ( for example, tablets, sticks or
           similar forms) for use as fuels ; fuels with a basis of alcohol , and similar prepared fuels , in solid or semi-solid
           form ;
    ( b ) Liquid fuels (for example , petrol ) of a kind used in mechanical lighters , in containers of a capacity not exceeding
           300 cm3 ; and
     ( c) Resin torches , firelighters and the like.
                                                                                                              Rate of duty
       Heading
        number                                           Description                                  Autonomous      Conventional
                                                                                                           %               %
           1                                                 2                                              3               4
         36.01       Propellent powders:
                     A. Black powder (gun powder)                                                           8              5,5
li                   B.  Other                                                                             11              6,9
         36.02       Prepared explosives, other than propellent powders                                    16              7,9
       [ 36.03 ]                                                                                      I
         36.04       Safety fuses; detonating fuses; percussion and detonating caps; igniters;
                     detonators:                                                                      I
||                   A. Safety fuses; detonating fuses                                                     15              6,2
                     B.  Other                                                                            24               9,3
         36.05       Pyrotechnic articles (for example, fireworks, railway fog signals, amorces, rain
                     rockets):                                                                        I
ll                   A. Amorces in strips or rolls for lighters, miners' lamps and the like                13              6,3
ll                   B.  Other                                                                             18               7
         36.06       Matches ( excluding Bengal matches )                                                  14              10
       [ 36.07]                                                                                       I
         36.08       Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible
                     materials :                                                                      I
ll                   A. Ferro-cerium and other pyrophoric alloys in all forms                              15              6,8
                     B.  Other                                              ...                            19               8
 ---pagebreak--- No L 330 / 178                                     Official Journal of the European Communities                                  9 . 12 . 85
                                                                     CHAPTER 37
                                              PHOTOGRAPHIC AND CINEMATOGRAPHIC GOODS
Notes
 1 . This Chapter does not cover waste or scrap materials .
2 . Heading No 37.08 is to be taken to apply only to :
      ( a) Chemical products mixed or compounded for photographic uses (for example , sensitised emulsions , developers
           and fixers); and
      (b ) Unmixed substances suitable for such uses and put up in measured portions or put up for sale by retail in a form
           ready for use.
      The heading does not apply to photographic pastes or gums, varnishes or similar products.
Additional Notes
 1 . In the case of sound films imported in two bands (the band bearing only the images and the band used for recording
      the sound), each band is to be classified in its appropriate heading.
2 . The expression "newsreels " (subheading 37.07 B II a) shall be taken to apply to films of a length of less than 330 m
      and depicting current events of a political, sporting, military, scientific, literary, folkloric, touristic, society, etc.,
      nature .
                                                                                                                     Rate of duty
        Heading
        number                                                  Description                                 Autonomous       Conventional
                                                                                                                %                  %
           1                                                        2                                            3                  4
         37.01           Photographic plates and film in the flat, sensitised, unexposed, of any material
                         other than paper, paperboard or doth:
                         A. Film in the flat, put up in disc form and incorporated in a cartridge             21 ( a )            9,8
||                       B.   Other                                                                             21                8,1
         37.02           Film in rolls, sensitised, unexposed, perforated or not:
                         A.   Of a width of 35 mm or less :                                               I
II                             I. Microfilm; film for radiography and the graphic arts                          20                7,8
|1                            II . Other                                                                        20                6,5
||                       B.   Of a width of more than 35 mm .                                                   20                7,7
         37.03           Sensitised paper, paperboard and cloth, unexposed or exposed but not
                         developed                                                                              23                8,5
ll
         37.04           Sensitised plates and film, exposed but not developed, negative or positive:
                         A. Cinematograph film :
                               I. Negatives; intermediate positives                      -
                                                                                                          I    Free               Free
                              II . Other positives                                                        2,35 ECU per 0,70 ECU per
                                                                                                            100 metres        100 metres
                         B.   Other                                                                            Free               Free
( a) Duty rate reduced to 6,5 % until 31 December 1986 .
 ---pagebreak--- 9 . 12 . 85                                   Official Journal of the European Communities                            No L 330 / 179
                                                                                                                  Rate of duty
       Heading
       number                                              Description                                    Autonomous      Conventional
                                                                                                              %                 %
            1                                                   2                                              3                 4
         37.05        Plates, unperforated film and perforated film (other than cinematograph film),
                      exposed and developed, negative or positive:
                      A. Microfilm                                                                             5               3,5
                      B. Other                                                                                12               5,5
      [ 37.06]
         37.07        Cinematograph film, exposed and developed , whether or not incorporating sound
                      track or consisting only of sound track, negative or positive:
                      A. Consisting only of sound track                                                      Free               (a)
                      B. Other :
                           I. Negatives ; intermediate positives                                             Free              Free
                          II . Other positives :
                               a ) Newsreels                                                            2,25 ECU per 1,07 ECU per
                                                                                                          100 metres       100 metres
                               b ) Other , of a width of:
                                   1 . Less than 10 mm                                                  0,50 ECU per 0,28 ECU per
                                                                                                          100 metres       100 metres
                                   2.  10 mm or more but less than 34 mm                                3,50 ECU per 1,60 ECU per
                                                                                                          100 metres       100 metres
                                   3.  34 mm or more but less than 54 mm                                  5 ECU per      1,90 ECU per
                                                                                                          100 metres       100 metres
                                   4.  54 mm or more                                                      5 ECU per      2,60 ECU per
                                                                                                          100 metres       100 metres
        37.08         Chemical products and flash light materials, of a kind and in a form suitable for
                      use in photography                                                                      15               7,1
    ( a ) See Annex .                             v
 ---pagebreak--- No L 330 / 180                                Official Journal of the European Communities                              9 . 12 . 85
                                                                  CHAPTER 38
                                                 MISCELLANEOUS CHEMICAL PRODUCTS
Notes
1 . This Chapter does not cover:
    ( a ) Separate chemically defined elements or compounds with the exception of the following:
          ( 1 ) Artificial graphite ( heading No 38.01 );
          ( 2 ) Disinfectants , insecticides , fungicides , rat poisons , herbicides , anti-sprouting products , plant-growth
                regulators and similar products put up as described in heading No 38.11 ;
          (3 ) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading
                No 38.17);
          (4 ) Products specified in Note 2 ( a), ( c), ( d ) or (f) below.
    ( b) Mixtures of chemicals and foodstuffs of a kind used in the preparation of human foodstuffs (generally , heading
          No 21.07).
    ( c) Medicaments ( heading No 30.03 ).
2 . Heading No 38.19 is to be taken to include the following goods which are to be taken not to fall within any other
    heading of the Tariff:
    ( a ) Cultured crystals ( other than optical elements) weighing not less than 2,5 g each , of magnesium oxide or of the
          halides of the alkali or of the alkaline-earth metals;
    ( b ) Fusel oil ;
    ( c) Ink removers put up in packings for sale by retail ;
    (d) Stencil correctors put up in packings for sale by retail;
    (e ) Ceramic firing testers , fusible (for example , Seger cones );
    (f) Plasters specially prepared for use in dentistry ; and
    (g) Chemical elements of Chapter 28 (for example , silicon and selenium) doped for use in electronics , in the form of
          discs , wafers or similar forms , polished or not, whether or not coated with a uniform epitaxial layer.
                                                                                                            Rate of duty
     Heading                                                 Description
      number                                                                                         Autonomous     Conventional
                                                                                                         %                %
          1                                                      2                                        3                4
        38.01          Artificial graphite; colloidal graphite, other than suspensions in oil:
                       A. Artificial graphite :
                              I. In immediate packings of a net capacity of 1 kg or less                 10              4,6
                             II . Other                                                                   6              3,6
                       B. Natural or artificial colloidal graphite                                        9              4,2
      [ 38.02]
 ---pagebreak--- 9 . 12 . 85                             Official Journal of the European Communities                           No L 330 / 181
                  1                                                                                        Rate of duty
        Heading
         number                                       Description                                  Autonomous      Conventional
                                                                                                        %               %
            1                                             2                                             3                4
          38.03   Activated carbon; activated natural mineral products; animal black, including
                  spent animal black:
                  A. Activated carbon                                                                  16               8,7
                  B. Activated natural mineral products                                                14               5,7
                  C. Animal black, including spent animal black                                         7               4,1
        [ 38.04]
          38.05   Tall oil :                                                                       I
                  A.   Crude                                                                            4               0,2
                  B.   Other                                                                            7               4,2
          38.06   Concentrated sulphite lye                                                             9               5,2
          38.07   Spirits of turpentine (gum, wood and sulphate) and other terpenic solvents
                  produced by the distillation or other treatment of coniferous woods; crude
                  dipentene; sulphite turpentine; pine oil (excluding "pine oils" not rich in
                  terpineol):
                  A. Gum spirits of turpentine                                                          5                6
                  B. Spirits of sulphate turpentine; crude dipentene                                    7               3,2
                  C.   Other                                                                            7               3,7
          38.08   Rosin and resin acids, and derivatives thereof other than ester gums included in
                  heading No 39.05; rosin spirit and rosin oils:
                  A. Rosin , including "brais résineux"                                                 6  . '          5,1
                  B. Rosin spirits and rosin oils                                                       7               3,7
                  C.   Other                                                                           10               4,9
          38.09   Wood tar; wood tar oils (other than the composite solvents and thinners falling
                  within heading No 38.18 ); wood creosote; wood naphtha; acetone oil; vegetable
                  pitch of all kinds; brewers' pitch and similar compounds based on rosin or on
                  vegetable pitch; foundry core binders based on natural resinous products:
||                A.   Wood tar                                                                         4               6,6
                  B.   Other              .                                                            4,8              (a)
        [ 38.10]
( a ) See Annex .
 ---pagebreak--- No L 330 / 182                        Official Journal of the European Communities                                      9 . 12 . 85
                                                                                                           Rate of duty
   Heading
   number                                            Description                                 Autonomous        Conventional
                                                                                                      %                   %
      1                                                   2                                            3                   4
    38.11      Disinfectants, insecticides, fungicides, rat poisons, herbicides, anti-sprouting
               products, plant-growth regulators and similar products, put up in forms or
               packings for sale by retail or as preparations or articles (for example ,
               sulphur-treated bands, wicks and candles, fly-papers):
               A. Sulphur put up in forms for sale by retail or in immediate packings of a net
                   capacity of 1 kg or less                                                           9                   7,9
               B. Preparations based on copper compounds                                              8                   5,4
               C. Plant-growth regulators                                                            18                   7,8
               D. Other                                                                              15                   6,7
    38.12      Prepared glazings, prepared dressings and prepared mordants, of a kind used in
               the textile, paper, leather or like industries:
               A. Prepared glazings and prepared dressings:
                   I.   With a basis of amylaceous substances, containing by weight of those
                        substances:
                        a ) Less than 55 %                                                          18,8                   13
                                                                                                    + vc            + ' vc subject
                                                                                                                     to a max .
                                                                                                                         of 20
                        b ) 55 % or more but less than 70%                                          18,8                   13
                                                                                                    +   vc          + vc subject
                                                                                                                     to a max .
                                                                                                                         of 20
                        c) 70 % or more but less than 83%                                           18,8                   13
                                                                                                    +   vc          + vc subject
                                                                                                                     to a max .
                                                                                                                         of 20
                        d ) 83 % or more                                                            18,8                   13
                                                                                                    4- VC           + vc subject
                                                                                                                     to a max .
                                                                                                                         of 20
                   II . Other                                                                        14                   6,3
               B. Prepared mordants                                                                   14                  6,6
    38.13      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 rods and electrodes:
               A. Pickling preparations for metal surfaces; soldering, brazing or welding
                   powders and pastes consisting of metal and other materials                        14                   7,4
               B. Preparations of a kind used as cores or coatings for welding electrodes and
                   rods                                                                               9                   4,5
               C. Other                                                                               9                   5,8
 ---pagebreak--- 9 . 12 . 85                             Official Journal of the European Communities                        No L 330 / 183
l.\                                                                                                     Rate of duty
     Heading
     number ■                                         Description                                Autonomous     Conventional
                                                                                                     %                %
         1                                                 2                                          3                4
      38.14   Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity
              improvers, anti-corrosive preparations and similar prepared additives for mineral
              oils :
              A. Anti-knock preparations based on tetraethyl-lead                                    19              10,7
ll            B. Other :
ll                     I. For lubricants :                                                                    l
                          a) Containing petroleum oils or oils obtained from bituminous
                              minerals                                                               13              6,6
                          b) Other                                                                   16                6
                     II . Anti-knock preparations based on tetramethyl-lead, on ethylmethyl-lead
                          or on mixtures of tetraethyl-lead and tetramethyl-lead                     17               13
                    III . Other                                                                      17              9,3
      38.15   Prepared rubber accelerators                                                           16               6,7
      38.16   Prepared culture media for development of micro-organisms                              11               6,7
      38.17   Preparations and charges for fire-extinguishers; charged fire-extinguishing
              grenades                                                                               15              9,6
      38.18   Composite solvents and thinners for varnishes and similar products                     18              7,1
      38.19   Chemical products and preparations of the chemical or allied industries (including
              those consisting of mixtures of natural products), not elsewhere specified or
              included; residual products of the chemical or allied industries, not elsewhere
              specified or included :
              A. Fusel oil ; dippel's oil                                                             7              4,1
              B. Naphthenic acids                                                                     6               3,2
              C. Water-insoluble salts of naphthenic acids; esters of naphthenic acids               12               5,3
              D. 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                              14              5,8
              E. Mixed alkylbenzenes ^nd mixed alkylnaphthalenes                                     13               6,3
ll            F. Ion exchangers :
li                   I. Based on sulphonated carbon , or of natural mineral substances                9                5
li                  II . Other                                                                       14              6,6
              G. Catalysts                                                                           14              6,6
              H. Getters for vacuum tubes                                                            12                6
              IJ . Non-agglomerated mixtures of metal carbides                                       12                6
 ---pagebreak--- No L 330 / 184                                       Official journal of the European Communities                               9 . 12 . 85
                                                                                                                    Rate of duty
     Heading
     number                                                             Description                       Autonomous        Conventional
                                                                                                               %                  %
         1                                                                  2                                  3                   4
       38.19           K. Refractory cements, mortars and similar compositions                                 4                  3,1
    (cont'd)
                       L. Alkaline iron oxide for the purification of gas                                      9                   5
                       M. Carbonaceous pastes for electrodes                                                  10                 5,3
                       N. Accumulator compounds based on cadmium oxide or nickel hydroxide . . .              15                 21,9
                       O. Carbon (other than that falling within subheading 38.01 A) in metal-graphite
                            or other compounds , in the form of small plates , bars or other
                            semi-manufactures                                                                  6                 3,7
                       P. Preparations known as "liquids for hydraulic transmission" (for example ,
                            hydraulic brake fluids) not containing or containing less than 70 % by weight
                            of petroleum oils or oils obtained from bituminous minerals                       18                 7,6
                       Q. Foundry core binders based on synthetic resins                                      18                 7,1
li                     R. Anti-rust preparations containing amines as active elements                         18                 7,1
                       S. Chemical elements referred to in Note 2 (g) to this Chapter                          9                 7,7
                       T. D -Glucitol (sorbitol) other than that falling within subheading 29.04 C III :
                              I. In aqueous solution :
                                  a) Containing 2 % or less by weight of D -mannitol , calculated on the
                                      D -glucitol content                                                     12                   —
                                                                                                             +   vc
                                  b ) Other                                                                 12(a )
                                                                                                             + vc
                             II . Other :
                                  a) Containing 2 % or less by weight of D -mannitol , calculated on the
                                      D -glucitol content                                                     12
                                  b) Other                                                                  12(a )                 —
                                                                                                             + vc
                       U. Pyrolignites ( for example , of calcium )                                           10                 5,3
                       V. Crude calcium tartrate                                                               9                   5
                       W. Crude calcium citrate                              ... .                             7                 4,1
                       X. Other                                                                               18                 8,2
  ( a ) Duty rate reduced to 9 % ( suspension ) for an indefinite period .
 ---pagebreak--- 9 . 12 . 85                                  Official Journal of the European Communities                       No L 330 / 185
                                                             SECTION VII
                             ARTIFICIAL RESINS AND PLASTIC MATERIALS, CELLULOSE ESTERS
                                      AND ETHERS, AND ARTICLES THEREOF; RUBBER ,
                                  SYNTHETIC RUBBER, FACTICE , AND ARTICLES THEREOF
Note
Goods put up in sets consisting of two or more separate constituents, some or all of which fall within the present
Section and are intended to be mixed together to obtain a product of Section VI or VII , are to be classified in the
heading appropriate to that product, provided that the constituents are:
   ( i ) having regard to the manner in which they are put up , clearly identifiable as being intended to be used together
         without first being repacked ;
 ( ii ) imported together ; and
(iii ) identifiable , whether by their nature or by the relative proportions in which they are present , as being
         complementary one to another .
                                                              CHAPTER 39
                         ARTIFICIAL RESINS AND PLASTIC MATERIALS, CELLULOSE ESTERS AND ETHERS;
                                                          ARTICLES THEREOF
Notes
1 . This Chapter does not cover :
        ( a ) Stamping foils of heading No 32.09 ;
        ( b ) Artificial waxes (heading No 34.04 );
        ( c) Synthetic rubber , as defined for the purposes of Chapter 40 , or articles thereof;
        (d) Saddlery or harness ( heading No 42.01 ) or travel goods , handbags or other receptacles falling within heading
               No 42.02 ;
        ( e) Plaits , wickerwork or other articles falling within Chapter 46 ;
        ( f) Goods falling within Section XI (textiles and textile articles);
        (g) Footwear , headgear, umbrellas , sunshades , walking-sticks , whips , riding-crops or parts thereof or other articles
               falling within Section XII ;
        ( h ) Imitation jewellery falling within heading No 71.16 ;
        ( ij ) Articles falling within Section XVI ( machines and mechanical or electrical appliances);
        ( k) Parts of aircraft or vehicles falling within Section XVII ;
        (1 ) Optical elements of artificial plastics , spectacle frames, drawing instruments or other articles falling within
               Chapter 90 ;
        ( m ) Articles falling within Chapter 91 ( for example, clock or watch cases );
        ( n) Musical instruments or parts thereof or other articles falling within Chapter 92 ;
        (o) Furniture and other articles of Chapter 94 ;
        (p ) Brushes or other articles falling within Chapter 96 ;
 ---pagebreak--- No L 330 / 186                                 Official Journal of the European Communities                                9 . 12 . 85
    ( q) Articles falling within Chapter 97 (for example, toys, games and sports requisites); or
    (r) Buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes , cigarette-holders or the like, parts of
          vacuum flasks or the like , pens, propelling pencils or other articles falling within Chapter 98 .
2 . Headings Nos 39.01 and 39.02 are to be taken to apply only to goods of a kind produced by chemical synthesis
    answering to one of the following descriptions:
    ( a ) Artificial plastics including artificial resins ;
    ( b ) Silicones ;
    ( c) Resols , liquid polyisobutylene , and similar artificial polycondensation or polymerisation products .
3 . Headings Nos 39.01 to 39.06 are to be taken to apply to materials in the following forms only:
    ( a) Liquid or pasty (including emulsions, dispersions and solutions );
    (b) Blocks, lumps , powders (including moulding powders), granules, flakes and similar bulk forms;
    (c) Monofil of which any cross-sectional dimension exceeds 1 mm ; seamless tubes , rods , sticks and profile shapes ,
          whether or not surface-worked but not otherwise worked ;
    ( d) Plates , sheets , film , foil and strip ( other than that classified in heading No 51.02 by the application of Note 4 to
          Chapter 51 ), whether or not printed or otherwise surface-worked , uncut or cut into rectangles but not further
          worked (even if, when so cut, they become articles ready for use);
    ( e) Waste and scrap .
Additional Note
Subheading 39.02 CI is to be taken to include polyethylene slightly modified by small quantities of other olefins.
                                                                                                               Rate of duty
      Heading
      number                                                Description                                 Autonomous     Conventional
                                                                                                            %                %
          1                                                     2                                            3                4
       39.01          Condensation , polycondensation and polyaddition products , whether or not
                      modified or polymerised, and whether or not linear (for example, phenoplasts,
                      aminoplasts, alkyds, polyallyl esters and other unsaturated polyesters,
                      silicones):
                      A. Ion exchangers .                                                                   19              7,4
                      B. Adhesive strips of a width not exceeding 10 cm , the coating of which consists
                           of unvulcanised natural or synthetic rubber                                      16               6,4
                      C.   Other :
                             I. Phenoplasts :
                                 a ) In one of the forms mentioned in Note 3 ( a ) and ( b ) to this
                                     Chapter                                                                15
                                 b ) In other forms                                                         17               7 '
                            II . Aminoplasts :
                                 a ) In one of the forms mentioned in Note 3 ( a ) and ( b ) to this
                                     Chapter                                                                15              7,1
                                 b ) In other forms                                                         17              7,7
 ---pagebreak--- 9 . 12 . 85                            Official Journal of the European Communities                         No L 330 / 187
                                                                                                        Rate of duty
     Heading                                         Description
      number                                                                                     Autonomous     Conventional
                                                                                                      %               %
         1                                               2                                            3               4
      39.01    C.   III . Alkyds and other polyesters:
     (cont 'd)                                                                                                        13.2
                            a ) In one of the forms mentioned in Note 3 ( d ) to this Chapter        20
                            b ) Other                                                                20               8,4
                    IV . Polyamides                                                                  22               8,4
                     V. Polyurethanes                                                                22               8,7
                    VI . Silicones                                                                   20               9,4
                   VII . Other                                                                       20               7,7
      39.02    Polymerisation and copolymerisation products (for example, polyethylene,
               polytetrahaloethylenes, polyisobutylene, polystyrene, polyvinyl chloride,
               polyvinyl acetate, polyvinyl chloroacetate and other polyvinyl derivatives,
               polyacrylic and polymethacrylic derivatives, coumarone-indene resins):
               A. Ion exchangers                                                                     22               8,2
               B. Adhesive strips of a width not exceeding 10 cm , the coating of which consists
                   of unvulcanised natural or synthetic rubber                                       16               6.5
               C.  Other :
                         I. Polyethylene:
                            a ) In one of the forms mentioned in Note 3 ( a ) and ( b ) to this
                                Chapter                                                              20              12,5
                            b ) In other forms                                                       23              12.7
                      II . Polytetrahaloethylenes                                                    23              12,5
                     III . Polysulphohaloethylenes                                                   23              12,5
                     IV . Polypropylene                                                              23              12.8
                      V. Polyisobutylene                                                             23              12.5
                     VI . Polystyrene and copolymers of styrene:
                            a ) In one of the forms mentioned in Note 3 ( a ) and ( b ) to this
                                Chapter                                                              20                13
                            b ) In other forms                                                       23              12.6
                    VII . Polyvinyl chloride:
                            a ) In one of the forms mentioned in Note 3 ( a ) and ( b ) to this
                                Chapter                                                              20                13 .
                            b ) In other forms                 .                                     23              12,7
                   VIII . Polyvinylidene chloride; copolymers of vinylidene chloride with vinyl
                            chloride                                                                 19              12,5
                     IX . Polyvinyl acetate                                                          19               12
               '      X. Copolymers of vinyl chloride with vinyl acetate                             21              13.3
                     XI . Polyvinyl alcohols , acetals and ethers                                    21                13
                    XII. Acrylic polymers, methacrylic polymers and acrylo-methacrylic
                            copolymers                                                               21              12.7
                   XIII . Coumarone resins , indene resins and coumarone-indene resins .......       19              12,9
                   XIV. Other polymerisation or copolymerisation products :
                            a ) In one of the forms mentioned in Note 3 ( a ) and ( b ) to this
                                Chapter                                                              21              12.8
                            b ) In other forms                                                       23              12,5
 ---pagebreak--- No L 330 / 188                           Official Journal of the European Communities                                    9 . 12 . 85
ll                                                                                                          Rate of duty
   Heading
   number                                              Description                                   Autonomous     Conventional
                                                                                                          %                %
      1 »,                                                  2                                             3                4
    39.03      Regenerated cellulose; cellulose nitrate, cellulose acetate and other cellulose
               esters, cellulose ethers and other chemical derivatives of cellulose, plasticised or
               not (for example, collodions, celluloid); vulcanised fibre:
               A. Adhesive strips of a width not exceeding 10 cm , the coating of which consists
                   of unvulcanised natural or synthetic rubber                                           16               6,4
               B. Other :
||                   I. Regenerated cellulose:
||                       a) Expanded , foam or sponge                                                    22               8,5
Il                       b ) Other:                                                                  \
                             1 . Sheets, film or strip , coiled or not, of a thickness of less than
                                 0,75 mm                                           ..                    23               13,3
                             2.  Other                                                                   19                7,3
li                       c) Waste and scrap                                                              16                6,3
\                   II . Cellulose nitrates :                                                        I
li                       a ) Not plasticised :
II                           1 . Collodions and celloidin                                                20                16
II                           2.  Other                                                                   12               6,5
Il                       b ) Plasticised :
ll                           1 . With camphor or otherwise (for example , celluloid):
                                 aa) Film in rolls or in strips , for cinematography              or
                                      photography                                                        15               11,8
                                 bb) Other                                                               17                8,4
                             2 . Waste and scrap                                                         14               6,6
Il                 III . Cellulose acetates :
ll                       a ) Not plasticised :                                                           19               7,9
ll                       b ) Plasticised :
II                           1 . Products known as moulding powders                                      15               6,8
I                            2. Film in rolls or in strips , for cinematography or photography . .       13               6,3
                             3 . Sheets, film or strip, coiled or not, of a thickness of less than
                                 0,75 mm                                                                 19               14,2
I                            4.  Other:
                                 aa) Waste and scrap                                                     14               6,6
                                 bb) Other                                                               17               9,1
                   IV . Other cellulose esters :
                         a ) Not plasticised                                                             18               6,6
I                        b) Plasticised :
II                           1 . Products known as moulding powders                                      15                 6
II                           2 . Film in rolls or in strips, for cinematography or photography . .       14               6,6
                             3 . Sheets , film or strip , coiled or not, of a thickness of less than
                                 0,75 mm                                                                 20              10,4
ll                           4 . Other :                                                             l
l.\                              aa ) Waste and scrap                                                    14               5,7
                                 bb ) Other                                                              18               6,6
 ---pagebreak--- 9 . 12 . 85                                      Official Journal of the European Communities                                                   No L 330 / 189
                                                                                                                                           Rate of duty
     Heading
      number                                                       Description                                                    Autonomous        Conventional
                                                                                                                                        %                  o/
                                                                                                                                                            /o
         1                                                              2                                                               3                   4
      39.03           B. V. Cellulose ethers and other chemical derivatives of cellulose :
     (cont'd)
                                 a) Not plasticised:
                                     1 . Ethylcellulose                                                                                15                  6,9
                                     2.  Other                      ».                                                                 19                  7,9
                                 b ) Plasticised :
                                     1 . Waste and scrap                                                                               16                  7.8
                                     2.  Other:
                                         aa) Ethylcellulose                                                                            16                 7,1
                                         bb ) Other                                                                                    20                 10,3
                           VI . Vulcanised fibre                                                                                       14                  5.9
      39.04           Hardened proteins (for example, hardened casein and hardened gelatin)                                            10                  5,3
      39.05           Natural resins modified by fusion (run gums); artificial resins obtained by
                      esterification of natural resins or of resinic acids (ester gums); chemical derivatives
                      of natural rubber (for example, chlorinated rubber, rubber hydrochloride,
                      oxidised rubber, cyclised rubber):
                      A. Run gums                                                                                                      14                  5,8
                      B. Other . . .                                                                                                   17                  6,7
      39.06           Other high polymers, artificial resins and artificial plastic materials, including
                      alginic acid, its salts and esters; linoxyn:
                      A. Alginic acid and its salts and esters                                                                         11                  6,2
                      B. Other :
                             I. Starches , esterified or etherified                                                                    20                  12,1
                            II . Other                                                                                                 20                  12,1
      39.07           Articles of materials of the kinds described in headings Nos 39.01 to 39.06:
                      A. Articles for technical uses , for use in civil aircraft ( a )                                                 22                 Free
                      B. Other :
                             I. Of regenerated cellulose . .                                                                           23                  8,6
                            II . Of vulcanised fibre                                                                                   19                  7,1
                           III . Of hardened proteins                                                                                  18                  7,3
                           IV. Of chemical derivatives of rubber                                                                       17                  9,6
                            V. Of other materials :
                                 a) Spools, reels and similar supports for photographic and
                                     cinematographic film or for tapes, films and the like falling within
                                     heading No 92.12                                                                                  16                  5,3
                                 b ) Fans and hand screens, non-mechanical ; frames and handles therefor
                                     and parts of such frames and handles                                                              21                  5,9
                                 c) Corset busks and similar supports for articles of apparel or clothing
                                     accessories                                                                                       17                  4,9
                                 d) Other . »              ».              *.                                                          22                  8,6
    (a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II , paragraph B, of the Preliminary
        Provisions .
 ---pagebreak--- No L 330 / 190                           Official Journal of the European Communities                                9 . 12 . 85
                                                          CHAPTER 40
                             RUBBER, SYNTHETIC RUBBER, FACTICE , AND ARTICLES THEREOF
Notes
1 . Except where the context otherwise requires , throughout the Tariff the expression "rubber" means the following
    products, whether or not vulcanised or hardened : natural rubber, balata , gutta-percha and similar natural gums,
    synthetic rubber, and factice derived from oils, and such substances reclaimed .
2 . This Chapter does not cover the following products of rubber and textiles , which fall generally within
    Section   ­   XL
    la) Knitted or crocheted fabric or articles thereof, elastic or rubberised ( other than transmission , conveyor and
          elevator belts or belting, of rubberised knitted or crocheted fabric, of heading No 40.10 ); other elastic fabric or
          articles thereof;
    (b ) Textile hosepiping and similar textile tubing, internally coated or lined with rubber ( heading No 59.15 );
    (c) Woven textile fabrics (other than the goods of heading No 40.10 ) impregnated , coated , covered or laminated
          with rubber :
           ( i ) Weighing not more than 1 500 g / m2 ; or
          ( ii ) Weighing more than 1 5,00 g / m2 and containing more than 50 % by weight of textile material ;
          and articles of those fabrics;
    (d) Felt impregnated or coated with rubber and containing more than 50 % by weight of textile material , and
          articles thereof;
    ( e) Bonded fibre fabrics and similar bonded yarn fabrics , impregnated or coated with rubber , or in which rubber
          forms the bonding substance , irrespective of their weight per square metre , and articles thereof;
    ( f) Fabrics composed of parallel textile yarns agglomerated with rubber , irrespective of their weight per square
          metre, and articles thereof.
    However, plates , sheets and strip, of expanded , foam or sponge rubber , combined with textile fabric , and articles
    thereof, are to be classified in Chapter 40 provided that the textile fabric is present merely for reinforcing
    purposes .
3 . The following are also not covered by this Chapter:
    ( a ) Footwear or parts thereof falling within Chapter 64 ;
    ( b) Headgear or parts thereof ( including bathing caps ) falling within Chapter 65 ;
    (c) Mechanical or electrical appliances or parts thereof ( including electrical goods of all kinds), of hardened rubber ,
          falling within Section XVI;
    ( d) Articles falling within Chapter 90 , 92 , 94 or 96 ;
    ( e) Articles falling within Chapter 97 (other than sports gloves and goods falling within heading No 40.11 ); or
    (f) Buttons , combs , smoking pipe stems , pens or other articles falling within Chapter 98 .
4 . In Note 1 to this Chapter and in headings Nos 40.02, 40.05 and 40.06, the expression "synthetic rubber" is to be
    taken to apply to :
    ( a) Unsaturated synthetic substances which can be irreversibly transformed into non-thermoplastic substances by
          vulcanisation with sulphur and which , when so vulcanised as well as may be (without the addition of any sub­
 ---pagebreak--- 9 . 12 . 85                              Official Journal of the European Communities                            No L 330/ 191
         stances such as plasticisers , fillers or reinforcing agents not necessary for the cross-linking), can produce
         substances which , at a temperature between 18 and 29 °C , will not break on being extended to three times their
         original length and will return, after being extended to twice their original length , within a period of five
         minutes, to a length not greater than one and a half times their original length .
         Such substances include ds-polyisoprene (IR), polybutadiene (BR), polychlorobutadiene (CR),
         polybutadienestyrene ( SBR), polychlorobutadiene-acrylonitrile (NCR), polybutadiene-acrylonitrile (NBR) and
         butyl rubber ( IIR);
    ( b) Thioplasts (TM); and
    ( c) Natural rubber modified by grafting or mixing with artificial plastic material , de-polymerised natural rubber,
         and mixtures of unsaturated synthetic substances with saturated synthetic high polymers, provided that all the
         above-mentioned products comply with the requirements concerning vulcanisation , elongation and recovery in
         ( a ) above .
5 . Headings Nos 40.01 and 40.02 are to be taken not to apply to:
    ( a) Natural or synthetic rubber latex ( including pre-vulcanised rubber latex) compounded with vulcanising agents
         or accelerators , fillers or reinforcing agents , plasticisers , colouring matter ( other than colouring matter added
         solely for the purpose of identification ), or with any other substance; however , latex merely stabilised or
         concentrated , and thermo-sensitive and electro-positive latex are to be classified in heading No 40.01 or 40.02
         as the case may be;
    (b ) Rubber which has been compounded with carbon black (with or without the addition of mineral oil ) or with
         silica (with or without the addition of mineral oil) before coagulation or with any substance after coagulation ;
         or
    ( c) Mixtures of any of the products specified in Note 1 to the present Chapter , whether or not compounded with
         any other substance .
6 . Thread wholly of vulcanised rubber, of any cross-section of which any dimension exceeds 5 mm , is to be classified
    as strip , rod or profile shape , falling within heading No 40.08 .
7 . Heading No 40.10 is to be taken to include transmission , conveyor or elevator belts or belting of textile fabric
    impregnated , coated , covered or laminated with rubber or made from textile yarn or cord impregnated or coated
    with rubber .
8 . For the purpose of heading No 40.06 , pre-vulcanised rubber latex is to be deemed to be unvulcanised rubber
    latex .
    For the purposes of headings Nos 40.07 to 40.14 , balata , gutta-percha and similar natural gums , and factice
    derived from oils , and such substances reclaimed , are to be deemed to be vulcanised rubber whether or not they
    have been vulcanised .
9 . In headings Nos 40.05 , 40.08 and 40.15 , the expressions "plates", "sheets" and "strip" are to be taken to apply ,
    and to apply only, to plates , sheets and strip , whether or not printed or otherwise surface-worked but not cut to
    shape or otherwise worked , and rectangular articles cut therefrom not further worked .
    In heading No 40.08 the expressions "rods" and "profile shapes" and in heading No 40.15 the expressions "rods",
    "profile shapes" and "tubes" are to be taken to apply, and to apply only, to such products, whether or not cut to
    length or surface-worked but not otherwise worked .
 ---pagebreak--- No L 330 / 192                        Official Journal of the European Communities                                       9 . 12 . 85
                                                                                                             Rate of duty
   Heading
   number                                           Description                                      Autonomous      Conventional
                                                                                                          %                %
      1                                                  2                                                3                 4
                                                I. RAW RUBBER
    40.01      Natural rubber latex, whether or not with added synthetic rubber latex;
               pre-vulcanised natural rubber latex; natural rubber, balata, gutta-percha and
               similar natural gums                                                                     Free              0,1
    40.02      Synthetic rubber latex; pre-vulcanised synthetic rubber latex; synthetic rubber;
               factice derived from oils:
               A. Factice derived from oils                                                              10               3,2
               B. Products modified by the incorporation of artificial plastic materials                 10               3,8
               C. Other                                                                                 Free              0,2
    40.03      Reclaimed rubber                                                                           3                  1
    40.04      Waste and parings of unhardened rubber; scrap of unhardened rubber, fit only
               for the recovery of rubber; powder obtained from waste or scrap of unhardened
               rubber                                                                                   Free              Free
                                        II . UNVULCANISED RUBBER
    40.05      Plates, sheets and strip, of unvulcanised natural or synthetic rubber, other than
               smoked sheets and crepe sheets of heading No 40.01 or 40.02; granules of
               unvulcanised natural or synthetic rubber compounded ready for vulcanisation;
               unvulcanised natural or synthetic rubber, compounded before or after
               coagulation either with carbon black (with or without the addition of mineral oil)
               or with silica (with or without the addition of mineral oil), in any form, of a kind
               known as masterbatch :
               A. Rubber compounded with carbon black or with silica ( masterbatch)                      6,5              3,3
               B. Granules of natural or synthetic rubber compounded ready for vulcani­
                    sation .                                                                             14               2,7
               C. Other                                                                        . . .     10               4,7
    40.06      Unvulcanised natural or synthetic rubber, including rubber latex, in other forms
               or states (for example, rods, tubes and profile shapes, solutions and dispersions);
               articles of unvulcanised natural or synthetic rubber (for example, coated or
               impregnated textile thread ; rings and discs ):
               A.   Solutions and dispersions                                                            18               2,9
               B. Other                                                                                  14               2,6
 ---pagebreak--- 9 . 12 . 85                                          Official Journal of the European Communities                                                        No L 330 / 193
li                                                                                                                                                 Rate of duty
      Heading
      number                                                           Description                                                      Autonomous           Conventional
                                                                                                                                               %                    %
          1                                                                 2                                                                   3                   4
                                   III . ARTICLES OF UNHARDENED VULCANISED RUBBER
       40.07            Vulcanised rubber thread and cord, whether or not textile covered, and textile
                        thread covered or impregnated with vulcanised rubber:
ll                      A. Vulcanised rubber thread and cord , whether or not textile covered                                                  15                   6,3
                        B. Textile thread covered or impregnated with vulcanised rubber                                                        10                  5,6
       40.08            Plates, sheets, strip, rods and profile shapes, of unhardened vulcanised rubber}'*'
                        A. Plates, sheets and strip:
ll                             I. Of expanded, foam or sponge rubber                                                                           18                  6,6
ll                            II . Other                                                                                                       17                  5,4
                        B. Rods and profile shapes                                                                                             15                  4,6
       40.09            Piping and tubing, of unhardened vulcanised rubber:
                        A. With fittings attached, suitable for conducting gases or liquids, for use in civil
                            aircraft (a )                                                                                                      18                  Free
                        B. Other .                                                                                                             18                  5,4
       40.10            Transmission, conveyor or elevator belts or belting, of vulcanised rubber ....                                         15                 10,8
       40.11            Rubber tyres, tyre cases, interchangeable tyre treads, inner tubes and tyre flaps,
                        for wheels of all kinds :
ll                      A. Solid or cushion tyres ^nd interchangeable tyre treads                                                              19                  5,2
ll                      B. Other :                                                                                                                         \
li                             I. Pneumatic tyres for use on civil aircraft ( a)                                                               22                  Free
                              II . Other                                                                                                       22               . 6,1
      40.12             Hygienic and pharmaceutical articles (including teats), of unhardened vulcanised
                        rubber, with or without fittings of hardened rubber                                                                    20                  4,7
      40.13             Articles of apparel and clothing accessories (including gloves), for all purposes, of
                        unhardened vulcanised rubber:
                        A. Gloves, including mittens                                                                                           20                  5,8
                        B. Articles of apparel and clothing accessories                                                                        20                  6,3
       40.14            Other articles of unhardened vulcanised rubber:                                                                                    l
ll                      A. Articles for technical uses , for use in civil aircraft ( a ) .                                                     20                  Free
li                      B. Other :
ll                             I. Of expanded foam or sponge rubber                                                                            20                  5,5
                             II . Other                                                                                                        15                  5,1
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the Preliminary Provisions.
 ---pagebreak--- No L 330 / 194                                 Official Journal of the European Communities                                                           9 . 12 . 85
Il|                                                                                                                                      Rate of duty
    Heading
    number                                                       Description                                                    Autonomous        Conventional
                                                                                                                                      %                 %
        1                                                             2                                                               3                  4
                               IV. HARDENED RUBBER (EBONITE AND VULCANITE);
                                                   ARTICLES MADE THEREOF
     40.15          Hardened rubber (ebonite and vulcanite), in bulk, plates, sheets, strip, rods,
                    profile shapes or tubes; scrap, waste and powder, of hardened rubber:
Il                  A. In bulk or blocks, in plates, sheets or strip, in rods , profile shapes or tubes                              10                 3,4
                    B. Scrap , waste and powder, of hardened rubber                                                                 Free               Free
     40.16          Articles of hardened rubber (ebonite and vulcanite):
                    A. Piping and tubing, with fittings attached, suitable for conducting gases or
                          liquids , for use in civil aircraft ( a )                                                                  19                Free
                    B.    Other                                                                                                      19                 3,4
  (a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II , paragraph B of the Preliminary
      Provisions .
 ---pagebreak--- 9 . 12 . 85                                 Official Journal of the European Communities                             No L 330 / 195
                                                              SECTION VIII
                     RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF;
           SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS;
                                    ARTICLES OF GUT (OTHER THAN SILK-WORM GUT)
                                                               CHAPTER 41
                                RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
Notes
1 . This Chapter does not cover:
    (a) Parings or similar waste, of raw hides or skins (heading No 05.05 or 05.15);
    (b) Birdskins or parts of birdskins, with their feathers or down, falling within heading No 05.07 or 67.01 -, or
    (c) Hides or skins , with the hair on , raw , tanned or dressed (Chapter 43 ); the following are, however, to be
         classified in heading No 41.01 , namely , raw hides or skins with the hair on , of bovine cattle ( including buffalo ),
         of equine animals, of sheep and lambs (except Persian, Astrakhan , Caracul and similar lambs , Indian , Chinese ,
         Mongolian and Tibetan lambs), of goats and kids (except Yemen , Mongolian and Tibetan goats and kids), of
         swine (including peccary), of reindeer, of chamois , of gazelle, of deer, of elk, of roebucks or of dogs.
2 . Throughout the Tariff the expression "composition leather" is to be taken to mean only substances of the kind
    referred to in heading No 41.10 .
                  1                                                                                              Rate of duty
     Heading
     number                                               Description                                    Autonomous      Conventional
                                                                                                             %                 %
         1                                                     2                                              3                4
      41.01         Raw hides and skins (fresh, salted, dried, pickled or limed), whether or not split,
                    including sheepskins in the wool                                                        Free               0,5
      41.02         Bovine cattle leather (including buffalo leather) and equine leather, except leather
                    falling within heading No 41.06 or 41.08:                                            I
                    A. East India kip , whole, whether or not the heads and legs have been removed,
                         weighing each not more than 4,5 kg net, not further prepared than vegetable
                         tanned, whether or not having undergone further preservative treatment with
                         oil , but obviously unsuitable for immediate use in the manufacture of leather
                         articles . »                                                                       Free              Free
                    B. Bovine cattle leather (including buffalo leather) not further prepared than
                         chrome-tanned , in the wet blue state                                                9               0,5
li                  C.   Other                                                                               9                7,1
      41.03         Sheep and lamb skin leather, except leather falling within heading No 41.06 or
                    41.08 :                                                                              I
                    A. Of Indian hair sheep, not further prepared than vegetable tanned, whether or
                         not having undergone further preservative treatment with oil, but obviously
                         unsuitable for immediate use in the manufacture of leather articles                Free              Free
Ll                  B.   Other :                                                                                       l
                           I. Not further prepared than tanned                                                6               2,5
                          IL Other                                                                           10                3,8
 ---pagebreak--- No L 330 / 196                       Official Journal of the European Communities                                       9 . 12 . 85
                                                                                                            Rate of duty
   Heading
    number                                         Description                                      Autonomous      Conventional
                                                                                                        %                  %
      1                                                2                                                 3                 4
    41.04      Goat and kid skin leather, except leather falling within heading No 41.06 or
               41.08 :
               A. Of Indian goat or kid , not further prepared than vegetable tanned, whether
                    or not having undergone further preservative treatment with oil , but
                    obviously unsuitable for immediate use in the manufacture of leather
                    articles                                                                           Free               0,8
               B.   Other :
                      I. Not further prepared than tanned                                                7                3,3
                     II . Other:                                                                        10               4,9
    41.05      Other kinds of leather, except leather falling within heading No 41.06 or
               41.08 :
               A. Of reptiles, not further prepared than vegetable tanned, whether or not
                    having undergone further preservative treatment with oil , but obviously
                    unsuitable for immediate use in the manufacture of leather articles                Free              Free
               B.   Other:
                      I. Not further prepared than tanned                                                8                4,7
                     II . Other                                                                         9                 3,7
    41.06      Chamois-dressed leather                                                                  10               4,4
   [41.07]
    41.08      Patent leather and imitation patent leather; metallised leather                          12                3,8
    41.09      Parings and other waste, of leather or of composition or parchment-dressed
               leather, not suitable for the manufacture of articles of leather; leather dust,
               powder and flour                                                                        Free               0,1
    41.10      Composition leather with a basis of leather or leather fibre, in slabs, in sheets or
               in rolls                                                                                 10                3,8
 ---pagebreak--- 9 . 12 . 85                                Official Journal of the European Communities                               No L 330 / 197
                                                                CHAPTER 42
                     ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS
               AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
Notes
1 . This Chapter does not cover :
    (a) Sterile surgical catgut and similar sterile suture materials (heading No 30.05 );
    (b) Articles of apparel and clothing accessories (except gloves), lined with furskin or artificial fur or to which
          furskin or artificial fur is attached on the outside except as mere trimming (heading No 43.03 or 43.04);
    ( c) String or net bags of Section XI;
    (d) Articles falling within Chapter 64;
    (e) Headgear or parts thereof falling within Chapter 65 ;
    (f) Whips, riding-crops or other articles of heading No 66.02;
    (g) Strings , skins for drums and the like , and other parts of musical instruments ( heading No 92.10);
    (h) Furniture or parts of furniture (Chapter 94);
    (ij ) Articles falling within Chapter 97 (for example, toys, games and sports requisites); or
    (k) Buttons, studs, cuff-links, press-fasteners, including snap-fasteners and press-studs, and blanks and parts of
          such articles, falling within heading No 98.01 or Chapter 71 .
2 . For the purposes of heading No 42.03 , the expression "articles of apparel and clothing accessories" is to be taken to
    apply , inter alia, to gloves (including sports gloves), aprons and other protective clothing, braces, belts, bandoliers
    and wrist straps , including watch straps .
li                                                                                                               Rate of duty
     Heading
      number                                               Description                                    Autonomous     Conventional
                                                                                                               %               %
          1                                                    2                                               3                4
      42.01         Saddlery and harness, of any material (for example, saddles, harness, collars,
                    traces, knee-pads and boots), for any kind of animal                                      18   .           6,1
      42.02         Travel goods (for example, trunks, suit-cases, hat-boxes, travelling-bags,
                    rucksacks), shopping-bags, handbags, satchels, brief-cases, wallets, purses,
                    toilet-cases, tool-cases, tobacco-pouches, sheaths, cases, boxes (for example, for
                    arms, musical instruments, binoculars, jewellery, bottles, collars, footwear,
                    brushes) and similar containers, of leather or of composition leather, of
                    vulcanised fibre, of artificial plastic sheeting, of paperboara or of textile fabric:
                    A. Of artificial plastic sheeting                             .                           21              12,2
                    B.   Of other materials                                                                   19               5,2
 ---pagebreak--- No L 330 / 198                          Official Journal of the European Communities                               9 . 12. 85
                                                                                                       Rate of duty
   Heading
   number                                            Description                                Autonomous     Conventional
                                                                                                     %               %
      1                                                  2                                           3                4
    42.03      Articles of apparel and clothing accessories, of leather or of composition
               leather:
Il             A. Articles of apparel                                                               20                7
li             B. Gloves, including mittens and mitts:                                          \
ll                   I. Protective , for all trades                                                 17               10
                    II . Special , for sports                                                       19                10
II                 III . Other                                                                      19                10
               C. Other clothing accessories                                                        19              7,1
    42.04      Articles of leather or of composition leather of a kind used in machinery or
               mechanical appliances or for other industrial purposes:
ll             A. Conveyor or transmission belts or belting                                         10                4
               B. Other                                                                             13              5,4
    42.05      Other articles of leather or of composition leather                                  17              4,2
    42.06      Articles, made from gut (other than silk-worm gut), from goldbeater's skin, from
               bladders or from tendons                                                              8              4,4
 ---pagebreak--- 9 . 12 . 85                              Official Journal of the European Communities                               No L 330 / 199
                                                             CHAPTER 43
                                FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF
Notes
1 . Throughout the Tariff references to furskins, other than to raw furskins of heading No 43.01 , are to be taken to
    apply to hides or skins of all animals which have been tanned or dressed with the hair on.
2 . This Chapter does not cover:
    (a) Birdskins or parts of birdskins, with their feathers or down, falling within heading No 05.07 or 67.01 ;
    (b) Raw hides or skins, with the hair on, of a kind falling within Chapter 41 (see Note 1 (c) to that Chapter);
    (c) Gloves consisting of leather and furskin or of leather and artificial fur (heading No 42.03 );
    (d) Articles falling within Chapter 64;
    (e) Headgear or parts thereof falling within Chapter 65 ; or
    (f) Articles falling within Chapter 97 (for example, toys, games and sports requisites).
3 . For the purposes of heading No 43.02, the expression "plates, crosses and similar forms" means furskins or parts
    thereof (excluding "dropped" skins) sewn together in rectangles , crosses or trapeziums , without the addition of
    other materials. Other assembled skins ready for immediate use (or requiring only cutting to become ready for use),
    and skins or parts of skins sewn together in the form of garments or parts or accessories of garments or of other
    articles fall within heading No 43.03.
4. Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or
    to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified under
    heading No 43.03 or 43.04 as the case may be.
5 . Throughout the Tariff the expression "artificial fur" means any imitation of furskin consisting of wool , hair or
    other fibres gummed or sewn on to leather, woven fabric or other materials , but does not include imitation furskins
    obtained by weaving (heading No 58.04 , for example).
I                                                                                                              Rate of duty
     Heading
     number                                             Description                                    Autonomous      Conventional
                                                                                                           %                 %
         1                                                  2                                               3                4
      43.01        Raw furskins                                                                           Free              Free
      43.02        Furskins, tanned or dressed, including furskins assembled in plates, crosses and
                   similar forms; pieces or cuttings, of furskin, tanned or dressed, including heads,
                   paws, tails and the like (not being fabricated):
                   A. Furskins , tanned or dressed, including furskins assembled in plates, crosses
                       and similar forms                                                                    9               3,6
                   B. Pieces or cuttings, of furskin , tanned or dressed, including heads, paws, tails
                       and the like (not being fabricated)                                                Free              2,9
 ---pagebreak--- No L 330 / 200                        Official Journal of the European Communities                     9 . 12 . 85
                                                                                          Rate of duty
   Heading
   number                                           Description                    Autonomous     Conventional
                                                                                       %                 %
      1                                                 2                               3                 4
    43.03      Articles of furskin:
               A. Of a kind commonly used in machinery or plant                        18               4,9
               B. Other                                                                24                 6
    43.04      Artificial fur and articles made thereof                                22                 6
 ---pagebreak--- 9 . 12 . 85                            Official Journal of the European Communities                        No L 330 / 201
                                                        SECTION IX
            WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK;
              MANUFACTURES OF STRAW, OF ESPARTO AND OF OTHER PLAITING MATERIALS;
                                           BASKETWARE AND WICKERWORK
                                                        CHAPTER 44
                                   WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL
Notes
1 . This Chapter does not cover:
    ( a) Wood of a kind used primarily in perfumery , in pharmacy , or for insecticidal , fungicidal or similar purposes
           (heading No 12.07);
    (b ) Wood of a kind used primarily in dyeing or in tanning (heading No 14.05 );
    (c) Activated charcoal ( heading No 38.03 );
    (d) Articles falling within Chapter 46 ;
    ( e) Footwear or parts thereof falling within Chapter 64 ;
    (f) Goods falling within Chapter 66 ( for example, umbrellas and walking-sticks and parts thereof);
    (g) Goods falling within heading No 68.09 ;
    ( h ) Imitation jewellery falling within heading No 71.16 ;
    ( ij ) Goods falling within Section XVII ( for example, wheelwrights' wares );
    (k) Goods falling within Chapter 91 (for example, clocks and clock cases);
    (1 ) Musical instruments or parts thereof ( Chapter 92);
    (m) Parts of firearms {heading No 93.06 );
    (n) Furniture or parts thereof falling within Chapter 94 ;
    (o ) Articles falling within Chapter 97 (for example , toys , games and sports requisites); or
    (p ) Smoking pipes or the like or parts thereof, buttons , pencils or other articles falling within Chapter 98 .
2 . In this Chapter, the expression "improved wood" means wood which has been subjected to chemical or physical
    treatment (being, in the case of layers bonded together, treatment, in excess of that needed to ensure a good bond ),
    and which has thereby acquired increased density or hardness together with improved mechanical strength or
    resistance to chemical or electrical agencies .
3 . Headings Nos 44.19 to 44.28 are to be taken to apply to articles of the respective descriptions of fibre building
    board , plywood , cellular wood , "improved" wood or reconstituted wood as they apply to such articles of wood.
4 . Heading No 44.25 shall be taken not to apply to tools in which metal parts form the blade , working edge, working
    surface or other working part .
Additional Note
For the purposes of heading No 44.12, "wood flour" means wood powder of which not more than 8 % by weight is
retained by a sieve with an aperture of 0,63 mm.
 ---pagebreak--- No L 330 / 202                                         Official Journal of the European Communities                              9 . 12 . 85
                                                                                                                     Rate of duty
        Heading
        number                                                           Description                         Autonomous      Conventional
                                                                                                                 %                  %
            1                                                                 2                                   3                 4
         44.01            Fuel wood, in logs, in billets, in twigs or in faggots; wood waste, including
                                                                                                                Free              Free
        44.02             Wood charcoal (including shell and nut charcoal), agglomerated or not                  13               Free
        44.03             Wood in the rough, whether or not stripped of its bark or merely roughed
                          down :
                          A. Poles of coniferous wood, injected or otherwise impregnated to any degree,
                              not less than 6 m or more than 18 m in length and with a circumference at the
                              butt end of more than 45 cm but not more than 90 cm                                8                2,5
                          B. Other                                                                              Free              1,4
        44.04             Wood, roughly squared or half-squared, but not further manufactured                   Free              Free
        44.05             Wood sawn lengthwise, sliced or peeled, but not further prepared, of a thickness
                          exceeding 5 mm:
                          A. Small boards for the manufacture of pencils (a )                                   Free              0,2
                          B. Coniferous wood , of a length of 125 cm or less and of a thickness of less than
                               12,5 mm                                                                           13               3,5
                     \    C. Other                                                                              Free              0,1
       [44.06]                           -
        44.07             Railway or tramway sleepers of wood:
\\                        A. Injected or otherwise impregnated to any degree                                     10                3,8
                          B. Other                                                                                8                2,7
       [44.08]
        44.09             Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn
                          lengthwise; chipwood; drawn wood; pulpwood in chips or particles; wood
                          shavings of a kind suitable for use in the manufacture of vinegar or for the
                          clarification of liquids; wooden sticks, roughly trimmed but not turned, bent or
                          otherwise worked, suitable for the manufacture of walking-sticks, umbrella
                          handles, tool handles or the like:
                          A. Drawn wood                                                                           9               4,4
ll                        B. Pulpwood in chips or particles                                                     Free              3,2
                          C. Wooden sticks, roughly trimmed but not turned, bent or otherwise worked,
                              suitable for the manufacture of walking-sticks, umbrella handles, tool handles
                              or the like                                                                         7               2,5
                          D. Other                                                                                8               3,2
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 9 . 12 . 85                                         Official Journal of the European Communities                                            No L 330 / 203
                                                                                                                                       Rate of duty
      Heading
      number                                                           Description                                           Autonomous          Conventional
                                                                                                                                   %                   %
          1                                                                 2                                                       3                   4
      [44.10]
       44,11            Fibre building board of wood or other vegetable material, whether or not bonded
                        with natural or artificial resins or with other organic binders                                            15                   10
       44.12            Wood wool and wood flour                                                                                   10                  4,3
       44.13            Wood (including blocks, strips and friezes for parquet or wood block flooring,
                        not assembled), planed, tongued, grooved, rebated, chamfered, V-jointed, centre
                        V-jointed, beaded, centre-beaded or the like, but not further manufactured . . .                           10                   4
       44.14            Wood sawn lengthwise, sliced or peeled but not further prepared, of a thickness
                        not exceeding 5 mm; veneer sheets and sheets for plywood, of a thickness not
                        exceeding 5 mm:
                        A. Small boards for the manufacture of pencils (a)                                                        Free                 0,1
                        B. Other                                                                                                   10                  6,1
       44.15            Plywood, blockboard, laminboard, battenboard and similar laminated wood
                        products (including veneered panels and sheets); inlaid wood and wood
                        marquetry                                                                                                  15                10(b )
       44.16            Cellular wood panels, whether or not faced with base metal                                                 10                  3,8
       44.17            "Improved" wood, in sheets, blocks or the like                                                             10                  3,1
       44.18            Reconstituted wood, being wood shavings, wood chips, sawdust, wood flour or
                        other ligneous waste agjpomerated with natural or artificial resins or other
                        organic binding substances, in sheets, blocks or the like                                                  13                   10
       44.19            Wooden headings and mouldings , including moulded skirting and other moulded
                        boards                                                                                                     15                  3,1
       44.20            Wooden picture frames, photograph frames, mirror frames and the like                                       15                  5,1
       44.21            Complete wooden packing cases, boxes, crates, drums and similar packings:
                        A. Wholly or partly of plywood , blockboard, laminboard , battenboard or
                             similar laminated wood products (including veneered wood panels and
                             sheets)                                                                   . .                         17                    7
                        B. Other :
                              I. Of fibre building board                                                                           19                  7,5
                             II . Other                                                                                            13                  7,5
( a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
(b}. Exemption from the payment of duty within the; limits of an annual tariff quota of 600 000 m3 of plywood of coniferous species, without the addition of other
     substances :
     — of whichthe faces are not further prepared than the peeling process , =of a thickness greater than 8,5 mm , or
     — sanded , of a thickness greater than 18,5 mm .
 ---pagebreak--- No L 330 / 204                        Official Journal of the European Communities                                      9,12 . 85
                                                                                                           Rate of duty
   Heading
   number                                            Description                                    Autonomous     Conventional
                                                                                                        %                %
      1                                                  2                                               3                4
    44.22      Casks, barrels, vats, tubs, buckets and other coopers' products and parts thereof,
               of wood, including staves:
               A. Riven staves of wood , not further prepared than sawn on one principal
                    surface; sawn staves of wood , of which at least one principal surface has been
                    cylindrically sawn , not further prepared than sawn                                 7                0,3
               B.   Other                                                                               14               4,6
    44.23      Builders' carpentry and joinery (including prefabricated and sectional buildings
               and assembled parquet flooring panels):
ll             A. Shuttering for concrete constructional work                                           14               4,1
ll             B.   Other :                                                                         \
                      I. Of fibre building board                                                        19               7,5
                     II . Other                                                                         14               6,1
    44.24      Household utensils of wood                                                               15               3,1
    44.25      Wooden tools , tool bodies , tool handles, broom and brush bodies and handles ;
               boot and shoe lasts and trees , of wood :
ll             A. Handles for articles of cutlery, forks and spoons; brush bodies                       16               4,6
               B.   Other                                                                               12                6
    44.26      Spools, cops, bobbins, sewing thread reels and the like, of turned wood:             1
Ll             A. Reels for sewing thread and the like                                                   9               8,3
               B.   Other                                                                               16               2,6
    44.27      Standard lamps, table lamps and other lighting fittings, of wood; articles of
               furniture, of wood, not falling within Chapter 94; caskets, cigarette boxes, trays,
               fruit bowls, ornaments and other fancy articles, of wood; cases for cutlery, for
               drawing instruments or for violins, and similar receptacles, of wood; articles of
               wood for personal use or adornment, of a kind normally carried in the pocket, in
               the handbag or on the person; parts of the foregoing articles, of wood:
               A. Of fibre building board                                                               19                5
               B.   Other                                                                               18               6,2
    44.28      Other articles of wood :                                                             I
ll             A. Foundry moulding patterns                                                              7               3,5
ll             B. Blind rollers , whether or not fitted with springs                                    14               4,7
||             C. Match splints; wooden pegs or pins for footwear                                        9               4,4
ll             D.   Other :                                                                         \
                      I. Of fibre building board . . .                                                  19               7,5
                     II . Other                                                                         14               4,9
 ---pagebreak--- 9 . 12 . 85                                           Official Journal of the European Communities                        No L 330 / 205
                                                                              CHAPTER 45
                                                                 CORK AND ARTICLES OF CORK
Notes
1 . This Chapter does not cover:
    ( a ) Footwear or parts of footwear falling within Chapter 64 ;
    (b) Headgear or parts of headgear falling within Chapter 65 ; or
    (c) Articles falling within Chapter 97 (for example, toys , games and sports requisites ).
2 . Natural cork roughly squared or deprived of the outer bark is to be taken to fall within heading No 45.02 and not
    within heading No 45.01 .
Il                                                                                                                    Rate of duty
      Heading
       number                                                            Description                           Autonomous     Conventional
                                                                                                                   %                %
           1                                                                  2                                     3               4
        45.01            Natural cork, unworked, crushed, granulated or ground; waste cork                          7              2,5
        45.02            Natural cork in blocks, plates sheets or strips (including cubes or square slabs, cut
                         to size for corks or stoppers)                                                            12              5,3
        45.03            Articles of natural cork                                                                  20               8,2
        45.04            Agglomerated cork (being cork agglomerated with or without a binding
                         substance) and articles of agglomerated cork:
\\                       A. Discs for the manufacture of crown corks ( a )                                         11              19,4
                         B.    Other                 . .                                                           20                8
    ( a ) Entry under this subheading is subejct to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 330 / 206                            Official Journal of the European Communities                                   9 . 12 . 85
                                                              CHAPTER 46
                  MANUFACTURES OF STRAW, OF ESPARTO AND OF OTHER PLAITING MATERIALS;
                                                 BASKETWARE AND WICKERWORK
Notes
1 . In this Chapter the expression "plaiting materials" includes straw, osier or willow, bamboos, rushes, reeds, strips of
    wood, strips of vegetable fibre or bark, unspun natural textile fibres, monofil and strip of artificial plastic materials
    or strips of paper , but not strips of leather, of composition leather or of felt, human hair , horsehair , textile rovings
    or yarns , or monofil or strip of Chapter 51 .
2 . This Chapter does not cover:
    ( a) Twine , cordage, ropes or cables, plaited or not (heading No 59.04 );
    (b) Footwear or headgear or parts thereof falling within Chapter 64 or 65 ;
    (c) Vehicles and bodies for vehicles, of basketware (Chapter 87); or
    (d ) Furniture or parts thereof ( Chapter 94).
3 . For the purposes of heading No 46.02, "plaiting materials bound together in parallel strands" means "plaiting
    materials" placed side by side and bound together, in the form of sheets , whether the binding materials are of spun
    textile fibre or not .
                                                                                                             Rate of duty
      Heading
      number                                             Description                                  Autonomous     Conventional
                                                                                                          %                O/
                                                                                                                            to
         1                                                   I                                             3                4
      [46.01 ]
       46.02       Plaits and similar products of plaiting materials, for all uses, whether or not
                   assembled into strips; plaiting materials bound together in parallel strands or
                   woven, in sheet form, including matting, mats and screens; straw envelopes for
                   bottles:
                   A. Plaits and similar products of plaiting materials, for all uses, whether or not
                        assembled into strips:
                         I. Of unspun vegetable materials                                                  3              0,1
                        II .  Other                                                                       13              4,6
                   B. Coarse matting; straw envelopes for bottles; screens and other coarse articles
                        used for packing or for protection                                                 9              3,8
                   C. Chinese mats and matting and similar mats and matting                               14              5,2
                   D. Other articles :
                           I. Of unspun vegetable materials:
                               a) Not backed or lined with paper or woven fabric                           9              4,4
                               b) Backed or lined with paper or woven fabric                              14              4,1
                         II . Of strips of paper, whether or not mixed in any proportion with
                              vegetable materials                                                         14              4,1
                        III. Of other plaiting materials                                                  19              4,1
       46.03       Basketwork, wickerwork and other articles of plaiting materials, made directly to
                   shape; articles made up from goods falling within heading No 46.02; articles of
                   loofah     .          -                                                                18              6,3
 ---pagebreak--- 9 . 12 . 85                               Official Journal of the European Communities                          No L 330 / 207
                                                            SECTION X
                                 PAPER-MAKING MATERIAL; PAPER AND PAPERBOARD
                                                   AND ARTICLES THEREOF
                                                            CHAPTER 47
                                                    PAPER-MAKING MATERIAL
                                                                                                            Rate of duty
      Heading
       number                                          Description                                  Autonomous      Conventional
                                                                                                        %                %
         1                                                 2                                             3                4
       47.01         Pulp derived by mechanical or chemical means from any fibrous vegetable
                     material                                                                          Free              0,2
       47.02         Waste paper and paperboard; scrap articles of paper or of paperboard, fit only
                     for use in paper-making .......                                                   Free               (a)
    ( a) See Annex .
 ---pagebreak--- No L 330 / 208                          Official Journal of the European Communities                          9 . 12 . 85
                                                         CHAPTER 48
                 PAPER AND PAPERBOARD; ARTICLES Of PAPER PULP, OF PAPER OR OF PAPERBOARD
Notes
1 . This Chapter does not cover:
    (a)    Stamping foils of heading No 32.09;
    (b) Perfume and cosmetic papers (heading No 33.06);
    (c) Soap papers (heading No 34.01 ), paper impregnated or coated with detergent (heading No 34.02) and
           cellulose wadding impregnated with polishes, creams or similar preparations (heading No 34.05 );
    (d) Paper or paperboard, sensitised (heading No 37.03);
    (e) Paper-reinforced stratified artificial plastic sheeting (headings Nos 39.01 to 39.06 ), or vulcanised fibre
           ( heading No 39.03 ), or articles of such materials (heading No 39.07);
    (f)    Goods falling within heading No 42.02 (for example, travel goods);
    (g) Articles falling within any heading in Chapter 46 ( manufactures of plaiting material );
    (h ) Paper yarn or textile articles of paper yarn ( Section XI);
    ( ij ) Abrasive paper (heading No 68.06 ) or paper-backed mica splittings (heading No 68.15 ) (paper coated with
           mica powder is , however, to be classified in heading No 48.07);
    ( k) Metal foil backed with paper or paperboard ( Section XV);
    (1 )   Perforated paper or paperboard for musical instruments (heading No 92.10 ); or
    ( m ) Goods falling within any heading in Chapter 97 (for example , toys , games and sports requisites) or Chapter
           98 (for example , buttons ).
2 . Subject to the provisions of Note 3 , heading No 48.01 is to be taken to include paper and paperboard which have
    been subjected to calendering, super-calendering, glazing or similar finishing, including false water-marking, and
    also paper and paperboard coloured or marbled throughout the mass by any method . However, the heading does
    not apply to paper or paperboard which has been further processed , for example , by coating or impregnation .
3 . Paper or paperboard answering to a description in two or more of the headings Nos 48.01 to 48.07 is to be
    classified under that one of such headings which occurs latest in the Tariff.
4 . Headings Nos 48.01 to 48.07 are to be taken not to apply to paper, paperboard or cellulose wadding:
    ( a) In strips or rolls of a width not exceeding 15 cm ; or
    ( b ) In rectangular sheets (unfolded if necessary) of which no side exceeds 36 cm; or
    (c) Cut into shapes other than rectangular shapes.
    Except that hand-made paper in any size or shape as made directly and having all its edges deckled remains
    classified , subject to the provisions of Note 3 , within heading No 48.01 .
 ---pagebreak---  9 . 12 . 85                                          Official Journal of the European Communities                  No L 330 / 209
 5 . For the purposes of heading No 48.11 , "wallpaper and lincrusta" are to be taken to apply only to:
      ( a ) Paper in rolls , suitable for wall or ceiling decoration, being:
             (i) Paper with one or with two margins, with or without guide marks; or
            (ii) Paper without margins, surface-coloured or design-printed, coated or embossed , of a width not exceeding
                 60 cm ;
      (b) Borders, friezes and corners of paper, of a kind used for wall or ceiling decoration.
 6 . Heading No 48.15 is to be taken to apply, inter alia, to paper wool, paper strip (whether or not folded or coated)
      of a kind used for plaiting, and to toilet paper in rolls or packets, but not to the articles mentioned in Note 7.
7. Heading No 48.21 is to be taken to apply, inter alia, to cards for statistical machines, perforated paper and
      paperboard cards for Jacquard and similar machines, paper lace, shelf edging, paper tablecloths, serviettes and
      handkerchiefs, paper gaskets, moulded or pressed goods of wood pulp, and dress patterns.
 8 . Paper, paperboard and cellulose wadding and articles thereof, printed with characters or pictures which are not
      merely incidental to the primary use of the goods are regarded as printed matter falling within Chapter 49.
      However, dress patterns and models, of paper or paperboard, shall be classified within heading No 48.21
      regardless of the printing appearing thereon.
Additional Note
For the purpose of subheading 48.01 A, the expression "newsprint" shall be taken to apply to white paper or to paper
which has been slightly coloured in the pulp, the mechanical pulp content of which represents at least 70 % of the total
fibre content, glazed to an extent not exceeding 130 seconds Bekk, unsized, weighing not less than 40 g/m2, and not
more than 57 g/m2, with watermarks not less than 4 cm but not more than 10 cm apart, in reels of a width of not less
 than 31 cm, containing 8 % or less by weight of fillers, and intended for the printing of daily newspapers, weekly
papers or other periodicals of heading No 49.02, published at least 10 times per year.
ll                                                                                                              Rate of duty
       Heading
        number                                                          Description                      Autonomous     Conventional
                                                                                                             %               %
            1                                                                2                                3               4
                                     I. PAPER AND PAPERBOARD, IN ROLLS OR IN SHEETS
        48.01            Paper and paperboard (including cellulose wadding), in rolls or sheets:
                         A. Newsprint ( a)                                                                   7             4,9 ( b )
                         B , Cigarette paper                                                                 14              4,9
 (a) Entry under this subheading i* subject to conditions to be determined by the competent authorities.
 (b) Exemption from the payment of duty within the limits of a tariffquota .
 ---pagebreak--- No L 330 / 210                                       Official Journal of the European Communities                             9 . 12 . 85
                       ||                                                                                         Rate of duty
       Heading
        number                                                          Description                        Autonomous     Conventional
                                                                                                                %                %
           1                                                                 2                                  3                4
        48.01            C. Kraft paper and kraft board:
       (cont'd)
                               I. For the manufacture of paper yarn of heading No 57.07 or of paper yarn
                                   reinforced with metal or heading No 59.04 (a)                                6               2,5
                              II . Other :
                                   a) Paper for large-capacity sacks .                                         18                 8
                                   b ) Other                                                                   18              6,1
                         D. Paper weighing not more than 15 g/ m2 for use in stencil making ( a)                6              3,8
                         E. Hand-made paper and paperboard                                                     15              5,1
                         F. Other . .                                                                          18              9,1
       [48.02]
        48.03            Parchment or greaseproof paper and paperboard, and imitations thereof, and
                         glazed transparent paper, in rolls or sheets                                          18                10
        48.04            Composite paper or paperboard (made by sticking flat layers together with an
                         adhesive), not surface-coated or impregnated, whether or not internally
                         reinforced, in rolls or sheets                                                        18              10,1
        48.05            Paper and paperboard, corrugated (with or without flat surface sheets), creped,
                         crinkled, embossed or perforated, in rolls or sheets:
                         A. Paper and paperboard, corrugated                                                   21                11
                         B. Other                                                                              18                10
       [48.06]
        48.07            Paper and paperboard, impregnated, coated, surface-coloured, surface-decorated
                         or printed (not constituting printed matter within Chapter 49), in rolls or
                         sheets :
                         A. Ruled , lined or squared, but not otherwise printed                                20              10,1
Il                       B. Coated with mica powder .                                                          15                 7
                         C. Bleached paper and paperboard, coated with kaolin or coated or impregnated
                              with artificial plastic materials, weighing 160 grams or more per m2             19               8,1
                         D. Other                                                                              19              9,1
        48.08            Filter blocks, slabs and plates, of paper pulp                                        17              10,2
       [48.09]
                                     II . PAPER AND PAPERBOARD CUT TO SIZE OR SHAPE
                                             AND ARTICLES OF PAPER OR PAPERBOARD
        48.10            Cigarette paper, cut to size, whether or not in the form of booklets or tubes . .     15               5,1
        48.11            Wallpaper and lincrusta; window transparencies of paper                               19               7,1
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 9 . 12. 85                            Official Journal of the European Communities                            No L 330 / 211
ll                                                                                                        Rate of duty
     Heading
      number                                        Description                                    Autonomous     Conventional
                                                                                                       %                %
        1                                                2                                              3               4
      48.12  Floor coverings prepared on a base of paper or of paperboard, whether or not cut
             to size, with or without a coating of linoleum compound                                   19               11
      48.13  Carbon and other copying papers (including duplicator stencils) and transfer
             papers, cut to size, whether or not put up in boxes                                       19               9,3
      48.14  Writing blocks, envelopes, letter cards, plain postcards, correspondence cards;
             boxes, pouches, wallets and writing compendiums, of paper or paperboard,
             containing only an assortment of paper stationery . . .                                   20                12 '
      48.15  Other paper and paperboard, cut to size or shape:                                     I
I            A. Adhesive strips of a width not exceeding 10 cm , the coating of which consists
                  of unvulcanised natural or synthetic rubber                                          16               4,6
I            B. Other                                                                                  19              9,1
      48.16  Boxes, bags and other packing containers, of paper or paperboard; box files,
             letter trays and similar articles, of paper or paperboard, of a kind commonly used
             in offices,   shops and the like:
ll           A. Boxes , bags and other packing containers . . . .                                   .  20                12
I            B. Other                                                                                  20              ii ,1
     [48.17]
                                                                                                   I
      48.18  Registers, exercise books, note books, memorandum blocks, order books, receipt
             books, diaries, blotting-pads, binders (loose-leaf or other), file covers and other
             stationery of paper or paperboard; sample and other albums and book covers, of
             paper or paperboard                                                                       21              12,1
      48.19  Paper or paperboard labels, whether or not printed or gummed                              20              10,1
      48.20  Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard
             (whether or not perforated or hardened)                                                   19                11
      48.21  Other articles of paper pulp, paper, paperboard or cellulose wadding:                 I
ll           A. Perforated paper and paperboard for Jacquard and similar machines                      13               6,9
             B. Napkins and napkin liners, for babies:
                   I. Not put up for retail sale                                                       19                10
                  II . Other . .                                                                       19                 7
ll           C. Fans and hand screens; frames therefor and parts of such frames                        21                6
I            D. Bed linen, table linen, toilet linen (including handkerchiefs and cleaning
                  tissues ) and kitchen linen; garments                                                19              11 ,1
ll           E. Sanitary towels and tampons                     ...                                    19              10,2
             F.   Other :
                   I. Articles of a kind used for surgical , medical or hygienic purposes, not put
                       up for retail sale                                                              19              10,3
                  II . Other                                                                           19              11,2
 ---pagebreak--- No L 330 / 212                           Official Journal of the European Communities                                 9 . 12 . 85
                                                          CHAPTER 49
                             PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS
                          OF THE PRINTING INDUSTRY ; MANUSCRIPTS, TYPESCRIPTS AND PLANS
Notes
1 . This Chapter does not cover:
      ( a) Paper, paperboard , or cellulose wadding, or articles thereof, in which printing is merely incidental to their
           primary use ( Chapter 48 );
      (b) Playing cards or other goods falling within any heading in Chapter 97; or
      (c) Original engravings, prints or lithographs (heading No 99.02), postage, revenue or similar stamps falling within
           heading No 99.04 , antiques of an age exceeding 100 years or other articles falling within any heading in
           Chapter 99 .
2 . Newspapers , journals and periodicals which are bound otherwise than in paper, and sets of newspapers , journals or
      periodicals comprising more than one number under a single cover are to be treated as falling within heading
      No 49.01 and not within heading No 49.02 .
3 . Heading No 49.01 is to be extended to apply to:
      ( a) A collection of printed reproductions of, for example, works of art or drawings , with a relative text , put up with
           numbered pages in a form suitable for binding into one or more volumes;
      (b) A pictorial supplement accompanying, and subsidiary to, a bound volume; and
      (c) Printed parts of books or booklets , in the form of assembled or separate sheets or signatures, constituting the
           whole or a part of a complete work and designed for binding.
      However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets,
      fall in heading No 49.11 .
4 . Headings Nos 49.01 and 49.02 are to be taken not to apply to publications issued for advertising purposes by or
      for an advertiser named therein, or to publications which are primarily devoted to advertising ( including tourist
      propaganda ). Such publications are to be taken as falling within heading No 49.11 .
5 . - For the purposes of heading No 49.03 , the expression "children's picture books" means books for children in which
      the pictures form the principal interest and the text is subsidiary .
6 . For the purposes of heading No 49.06 , the expression "manuscripts and typescripts" is to be taken to extend to
      carbon copies or copies on sensitised paper of manuscripts and typescripts. References in this Chapter to printed
      matter of any kind include references to any matter of that kind which is reproduced by means of a duplicating
      machine .
7 . For the purposes of heading No 49.09 , the expression "picture postcards" means cards consisting essentially of an
      illustration and bearing printed indications of their use .
 ---pagebreak--- 9 . 12 . 85                                          Official Journal of the European Communities                           No L 330 / 213
lll                                                                                                                     Rate of duty
      Heading
       number                                                           Description                             Autonomous      Conventional
                                                                                                                    %                 %
           1                                                                 2                                       3                4
        49.01            Printed books, brochures, leaflets and similar printed matter, whether or not in
                         single sheets                                                                             Free              0,2
        49.02            Newspapers, journals and periodicals, whether or not illustrated                          Free              Free
        49.03            Children's picture books and painting books . . .                                          15               7,3
        49.04            Music, printed or in manuscript, whether or not bound or illustrated . -                  Free              0,2
        49.05            Maps and hydrographic and similar charts of all kinds, including atlases, wall
                         maps and topographical plans, printed; printed globes (terrestrial or celestial):
li                       A. Printed globes (terrestrial or celestial)                                               16               4,6
                         B. Other                                                                                  Free              Free
        49.06            Plans and drawings, for industrial, architectural, engineering, commercial or
                         similar purposes, whether original or reproductions on sensitised paper;
                         manuscripts and typescripts                                                               Free              Free
        49.07            Unused postage, revenue and similar stamps of current or new issue in the
                         country to which they are destined; stamp-impressed paper; banknotes, stock,
                         share and bond certificates and similar documents of title; cheque books:
ll                       A. Postage, revenue and similar stamps                                                     6                2,5
ll                       B. Banknotes                                                                              Free              Free
ll                       C. Other :                                                                             ll
                               I. Signed and numbered                                                              Free              Free
                              II . Other                                                   »                        15               5,3
        49.08            Transfers (Decalcomanias)                                                                  13               5,5
        49.09            Picture postcards, Christmas and other picture greeting cards, printed by any
                         process, with or without trimmings                                                         15               6,6
        49.10            Calendars of any kind, of paper or paperboard, including calendar blocks ....              19               6,2
        49.11            Other printed matter, including printed pictures and photographs:                      I
                         A. Sheets (not being trade advertising material), not folded, merely with
                              illustrations or pictures not bearing a text or caption, for editions of books or
                              periodicals which are published in different countries in one or more
                              languages (a)                                                                        Free              Free
                         R. Other                                                                                   16               6,1
    ( a ) Entry under this subheading is subjea to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 330 / 214                          Official Journal of the European Communities                              9 . 12 . 85
                                                         SECTION XI
                                           TEXTILES AND TEXTILE ARTICLES
Notes
1 . This Section does not cover:
    ( a) Animal brush making bristles or hair (heading No 05.02); horsehair or horsehair waste (heading
          No 05.03 );
    (b) Human hair or articles of human hair (heading No 05.01 , 67.03 or 67.04), except straining cloth of a kind
          commonly used in oil presses and the like (heading No 59.17);
    ( c)  Vegetable materials falling within Chapter 14 ;
    ( d) Asbestos of heading No 25.24 or articles of asbestos and other products of heading No 68.13 or 68.14 ;
    ( e)  Articles falling within heading No 30.04 or 30.05 ( for example , wadding, gauze, bandages and similar
          articles for medical or surgical purposes , sterile surgical suture materials);
    ( f)  Sensitised textile fabric (heading No 37.03 );
    (g) Monofil of which any cross-sectional dimension exceeds 1 mm and strip (artificial straw and the like) of a
          width exceeding 5 mm, of artificial plastic material (Chapter 39) or plaits or fabrics of such monofil or strip
          (Chapter 46);
    (h ) Woven textile fabrics , felt, bonded fibre fabrics or similar bonded yarn fabrics, impregnated , coated , covered
          or laminated with rubber , and articles thereof, falling within Chapter 40 ;
    (ij ) Skins with their wool on (Chapter 41 or 43 ) or articles of furskin , artificial fur or articles thereof, falling
          within heading No 43.03 or 43.04 ;
    (k) Articles of textile materials falling within heading No 42.01 or 42.02;
    (1 )  Products and articles of Chapter 48 (for example , cellulose wadding);
    (m) Footwear or parts of footwear, gaiters or leggings or similar articles classified in Chapter 64 ;
    ( n) Headgear or parts thereof falling within Chapter 65 ;
    (o) Hair nets (heading No 65.05 or 67.04 , as the case may be);
    (p ) Goods falling within Chapter 67;
    ( q) Abrasive-coated threads , cords or fabric (heading No 68.06 );
    (r)   Glass fibre or articles of glass fibre, other than embroidery with glass thread on a visible ground of fabric
          ( Chapter 70);
    ( s)  Articles falling within Chapter 94 ( furniture and bedding); or
    (t)   Articles falling within Chapter 97 (for example, toys, games and sports requisites).
2. (A) Goods classifiable in any heading in Chapters 50 to 57 and of a mixture of two or more textile materials are
          to be classified as if consisting wholly of that one textile material which predominates in weight over any other
          single textile material .
 ---pagebreak--- 9 . 12 . 85                                  Official Journal of the European Communities                      No L 330 / 215
    (B) For the purposes of the above rule:
          ( a) Metallised yarn is to be treated as a single textile material and its weight is to be taken as the aggregate of
                the weight of the textile and metal components; for the classification of woven fabrics, metal thread is to be
                regarded as a textile material ;
          (b) Where a heading refers to goods of different textile materials (for example: (i) silk and waste silk, (ii) carded
                sheep's or lambs' wool and combed sheep's or lambs' wool), such materials are to be treated as a single
                textile material .
    (C) The provisions of paragraphs (A) and (B) above are to be applied also to the yarns referred to in Notes 3 and 4
          below.
3 . (A) For the purposes of this Section, and subject to the exceptions in paragraph (B ) below, yarns (single, multiple
          or cabled) of the following descriptions are to be treated as "twine, cordage, ropes and cables":
          (a) Of silk, noil or other waste silk, of a weight exceeding 2 g / m (2 000 tex);
          (b) Of man-made fibres (including yarn of two or more monofil of Chapter 51 ), of a weight exceeding 1 g/ m
                (1 000 tex);
          ( c) Of true hemp or flax:
                 (i) Polished or glazed, of which the length per kilogram , multiplied by the number of constituent strands ,
                         is less than 7 000 m ;
                (ii) Not polished or glazed and of a weight exceeding 2 g/ m ;
          (d) Of coir , consisting of three or more plies;
          (e) Of other vegetable fibres of a weight exceeding 2 g/ m ; or
          (f) Reinforced with metal .
    (B) Exceptions:
          ( a) Yarn of sheep's or lambs' wool or other animal hair and paper yarn other than yarn reinforced with
                metal ;
          ( b) Continuous filament tow for the manufacture of man-made fibres (discontinuous ), and multifilament yarn
                without twist or with a twist of less than five turns per metre;
          (c) Silk worm gut imitation catgut of silk or of man-made fibres , and monofil of Chapter 51 ;
          ( d) Metallised yarn , not being yarn reinforced with metal ; and
          (e) Chenille yarn and gimped yarn .
4 . (A) For the purposes of Chapters 50, 51 , 53 , 54, 55 and 56 , the expression "put up for retail sale" in relation to
            yarn means, subject to the exceptions in paragraph (B) below, yarn put up :
            (a ) In balls or on cards , reels , tubes or similar supports, of a weight (including support) not exceeding:
                     ( i) 200 g in the case of flax and ramie;
                    ( ii) 85 g in the case of silk, noil or other waste silk, and man-made fibres (continuous); or
                  ( iii) 125 g in other cases ;
            (b) In hanks or skeins of a weight not exceeding:
                    (i) 85 g in the case of silk, noil or other waste silk and man-made fibres (continuous); or
                  (ii) 125 g in other cases;
 ---pagebreak--- No L 330 / 216                               Official Journal of the European Communities                               9 . 12 . 85
          (c) In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render
                them independent one of the other, each of uniform weight not exceeding:
                  ( i) 85 g in the case of silk , noil or other waste silk, and man-made fibres ( continuous); or
                ( ii) 125 g in other cases .
    (B ) Exceptions :
          ( a ) Single yarn of any textile material except:
                  (i ) Single yarn of sheep's or lambs' wool or of fine animal hair , unbleached ; and
                ( ii) Single yarn of sheep's or lambs' wool or of fine animal hair, bleached , dyed or printed , of a length less
                       than 2000 m / kg;
          ( b) Multiple or cabled yarn , unbleached :
                 (i) Of silk, noil or other waste silk , however put up ; or
                ( ii ) Of other textile material except sheep's or lambs' wool or fine animal hair, in hanks or skeins ;
          ( c) Multiple or cabled yarn of silk, noil or other waste silk, bleached , dyed or printed , of a length not less than
                75000 m / kg, measured multiple; and
          ( d) Single, multiple or cabled yarn of any textile material :
                 (i ) In cross-reeled hanks or skeins; or
                (ii) Put up on supports or in some other manner indicating its use in the textile industry ( for example , on
                       cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for
                       embroidery looms).
    ( C ) The above provisions relating to flax and ramie are also applicable in respect of hemp.
5 . ( a) For the purposes of heading No 55.07 and subheading 56.07 A I, "gauze" means a fabric with a warp
          composed wholly or in part of standing or ground threads and crossing or doup threads which cross the
          standing or ground threads making a half turn , a complete turn or more to form loops through which weft
          threads pass.
    (b ) For the purposes of heading No 58.08 , "plain" means consisting solely of a single series of regular meshes of
          the same shape or size without any pattern or filling-in of the meshes. In applying this definition no account is
          to be taken of any minor open spaces which are inherent in the formation of the meshes .
6 . For the purposes of this Section , the expression "made up" means:
    ( a) Cut otherwise than into rectangles;
    (b) Made and finished by weaving and ready for use (or merely needing separation by cutting dividing threads) and
          not requiring sewing or further fabrication (for example, certain dusters, towels, table cloths, scarf squares and
          blankets);
    (c) Hemmed or with rolled edges (except fabrics in the piece which have been cut from wider pieces and hemmed
          or rolled merely to prevent unravelling), or with a knotted fringe at any of the edges ;
    ( d ) Cut to size and having undergone a process of drawn thfead work;
 ---pagebreak--- 9 . 12 . 85                             Official Journal of the European Communities                           No L 330 / 217
    (e) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of
         identical material joined end to end and piece goods composed of two or more fabrics assembled in layers,
         whether or not padded).
7. The headings of Chapters 50 to 57 and, except where the context otherwise requires, the headings of Chapters 58
    to 60, are to be taken not to apply to goods made up within the meaning of Note 6 above. Chapters 50 to 57 are to
    be taken not to apply to goods falling within Chapter 58 or 59.
8 . The woven fabrics of Chapters 50 to 57 are to be taken to include fabrics consisting of layers of parallel textile
    yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns
    by an adhesive or by thermal bonding.
Additional Note
Textile goods, classifiable in any heading in Chapters 58 to 63 and containing two or more textile materials, shall,
where appropriate, be classified within the headings of those Chapters as if consisting wholly of that one textile
material which predominates in weight over any other single textile material. The provisions of Note 2 (B) to this
Section shall also apply.
For the application of this rule:
(a) Where appropriate, only the part which determines the classification under interpretative Rule 3 shall be taken into
    account;
(b) In the case of textile products consisting of a ground fabric and a pile or looped surface, no account shall be taken
    of the ground fabric;
(c) In the case of embroidery of heading No 58.10, only the ground fabric shall be taken into account. However,
    embroidery without visible ground shall be classified with reference to the embroidering threads alone.
                                                           CHAPTER SO
                                                     SILK AND WASTE SILK
                                                                                                          Rate of duty
     Heading                                          Description
     number                                                                                       Autonomous      Conventional
                                                                                                      %                 %
         1                                                2                                            3                4
      50.01        Silk-worm cocoons suitable for reeling                                              2                 1
      50.02        Raw silk (not thrown)                                                              10               3,8
      50.03        Silk waste (including cocoons unsuitable for reeling, silk noils and pulled or
                   garnetted rags)                                                                   Free              Free
 ---pagebreak--- No L 330 / 218                          Official Journal of the European Communities                                 9 . 12 . 85
\\Il                                                                                                     Rate of duty
   Heading
    number                                           Description                                  Autonomous     Conventional
                                                                                                      %                %
       1                                                 2                                             3                4
     50.04     Silk yarn, other than yarn of noil or other waste silk, not put up for retail sale     12               4,9
     50.05     Yarn spun from noil or other waste silk, not put up for retail sale:
               A. Spun from waste silk, other than noil                                                7                3
               B. Other                                                                                5               2,2
   [ 50.06]
     50.07     Silk yarn and yarn spun from noil or other waste silk, put up for retail sale;
               silk-worm gut; imitation catgut of silk:
               A. Silk yarn                                                                           13              6,4
               B. Yarn spun from noil or other waste silk                                             11               3.8
               C. Silk-worm gut; imitation catgut of silk                                             7               2.9
   [ 50.08]
     50.09     Woven fabrics of silk, of noil or other waste silk:
               A. Of silk or of waste silk other than noil :
                     I. Crepes                                                                        17                7
                    II. Pongee, habutai, honan, shantung, corah and similar Far Eastern fabrics,
                         wholly of silk (not mixed with noil or other waste silk or with other
                         textile materials):
                         a) Plain-woven, unbleached or not further processed than scoured . . .       16              5,3
                         b) Other                                                                     17              8,3
                   III . Other . .                                                                    17              7,8
               B. Of noil silk                                                                        17                3
   [ 50.10]                                                                                                    i
 ---pagebreak--- 9 . 12 . 85                              Official Journal of the European Communities                        No L 330 / 219
                                                             CHAPTER SI
                                               MAN-MADE FIBRES ( CONTINUOUS)
Notes
1 . Throughout the Tariff, the term "man-made fibres" means fibres or filaments of organic polymers produced by
    manufacturing processes, either:
    (a) By polymerisation or condensation of organic monomers, for example, polyamides, polyesters, polyurethanes
         and polyvinyl derivatives ; or
    (b) By chemical transformation of natural organic polymers (such as cellulose, casein , proteins and algae), for
         example, viscose rayon , cuprammonium rayon (cupra), cellulose acetate and alginates .
    The terms "synthetic" and "regenerated", used in relation to man-made fibres, mean :
    — synthetic: fibres and filaments as defined in paragraph ( a);
    — regenerated: fibres and filaments as defined in paragraph (b).
2. Heading No 51.01 is to be taken not to apply to continuous filament tow of man-made fibres falling within
    Chapter 56 .
3 . The expression "yarn of man-made fibres (continuous)" is to be taken not to apply to yarn (known as "ruptured
    filament yarn") of which the majority of the filaments have been ruptured by passage through rollers or other
    devices ( Chapter 56 ).
4 . Monofil of man-made fibre materials of which no cross-sectional dimension exceeds 1 mm is to be classified in
    heading No 51.01 when of a weight less than 6,6 mg/ m ( 6,6 tex) and in heading No 51.02 in other cases . Monofil
    of which any cross-sectional dimension exceeds 1 mm is to be classified in Chapter 39 .
    Strip ( artificial straw and the like) of man-made fibre materials is to be classified in heading No 51.02 when of a
    width not exceeding 5 mm and in Chapter 39 in other cases .
                  l                                                                                     Rate of duty
     Heading
     number                                             Description                              Autonomous     Conventional
                                                                                                     %                %
         1                                                  2                                         3               4
      51.01         Yarn of man-made fibres (continuous), not put up for retail sale:          I
||                  A. Yarn of synthetic textile fibres                                              15              9,8
ll                  B. Yarn of regenerated textile fibres:                                     l
ll                        I. Hollow-filament yarn .....                                              15              10,4
                         II. Other                                                                   15              9,7
 ---pagebreak--- No L 330 / 220                        Official Journal of the European Communities                                      9 . 12 . 85
                                                                                                           Rate of duty
   Heading
   number                                           Description                                    Autonomous      Conventional
                                                                                                       °/
                                                                                                        /O                %
      1                                                  2                                              3                  4
    51.02      Monofil, strip (artificial straw and the like) and imitation catgut, of man-made
               fibre materials :
               A. Of synthetic textile materials:
                     I. Monofil .                                                                      13                  7
                    II . Other                                                                         14                6,7
               B. Of regenerated textile materials:
                     I. Monofil                                   » .                                   9                8,3
                    II . Other                                                                         10                  4
    51.03      Yarn of man-made fibres {continuous), put up for retail sale:
               A. Yarn of synthetic textile fibres                                                     19                6,2
               B. Yarn of regenerated textile fibres                                                   18                5,9
    51.04      Woven fabrics of man-made fibres (continuous), including woven fabrics of
               monofil or strip of heading No 51.01 or 51.02:
               A. Woven fabrics of synthetic textile fibres:
                     I. For tyres                                                                      21                 11
                    II. Fabrics containing elastomeric yarn                                            21                13
                   III. Fabrics made from strip or the like of polyethylene or polypropylene, of a
                         width of:
                         a ) Less than 3 m                                                             21               13,4
                         b ) 3 m or more                                                               21               11,2
                   IV . Other                                                                          21               13,1
               B. Woven fabrics of regenerated textile fibres:
                     I. For tyres                                                                      20                 11
                    II . Fabrics containing elastomeric yarn                                           20                 14
                   III . Other                                                                         20               12,3
 ---pagebreak--- 9 . 12 . 85                        Official Journal of the European Communities                            No L 330 / 221
                                                       CHAPTER 52
                                                METALLISED TEXTILES
                                                                                                       Rate of duty
     Heading
     number                                       Description                                   Autonomous     Conventional
                                                                                                    %               %
         1                                             2                                             3               4
      52.01  Metallised yarn, being textile yarn spun with metal or covered with metal by any
             process                                                                                10              5,2
      52.02  Woven fabrics of metal thread or of metallised yarn, of a kind used in articles of
             apparel, as furnishing fabrics or the like                                             17              6,6
 ---pagebreak--- No L 330 / 222                            Official Journal of the European Communities                                    9 . 12 . 85
                                                            CHAPTER 53
                                                WOOL AND OTHER ANIMAL HAIR
Note
The expression "fine animal hair" means hair of alpaca, llama, vicuna, yak, camel , Angora, Tibetan, Kashmir and
similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria and musk rat.
                                                                                                              Rate of duty
        Heading
        number                                         Description                                    Autonomous      Conventional
                                                                                                           %                %
           1                                               2                                               3                 4
         53.01    Sheep's or lambs' wool, not carded or combed                                           Free              0,4
         53.02    Other animal hair (fine or coarse), not carded or combed :
                  A. Coarse animal hair, prepared (for example, bleached, dyed) and artificially
                        curled                                                                             3               1,4
                  B.    Other                                                                            Free              0,5
         53.03    Waste of sheep's or lambs' wool or of other animal hair (fine or coarse), not
                  pulled or garnetted                                                .                   Free              Free
         53.04    Waste of sheep's or lambs' wool or of other animal hair (fine or coarse), pulled or
                  garnetted (including pulled or garnetted rags)                                         Free              0,1
         53.05    Sheep's or lambs' wool or other animal hair (fine or coarse), carded or combed           3               2,8
         53.06    Yarn of carded sheep's or lambs' wool (woollen yarn), not put up for retail
                  sale:
                  A. Containing 85 % or more by weight of wool or of wool and fine animal
                        hair                                                                              4,2               (a)
                  B.    Other                                                                             10               5,3 "
         53.07    Yarn of combed sheep's or lambs' wool (worsted yarn), not put up for retail
                  sale:
                  A. Containing 85 % or more by weight of wool or of wool and fine animal
                        hair :
                          I. Containing 85 % or more by weight of wool                                     5               3,8
                         II. Containing 85 % or more by weight of wool and fine animal hair . . .          5               6,3
                  B.    Other:
                          I. Containing a total of more than 10 % by weight of textile materials of
                              Chapter 50 .                                                                 7               2,9
                         II . Other                                                                       10               6,2
         53.08    Yarn of fine animal hair (carded or combed), not put up for retail sale:
                  A.    Carded                                                                             5               3,2
                  B.    Combed                                                                             5               3,2
         53.09    Yarn of horsehair or of other coarse animal hair, not put up for retail sale . . .       9               3,2
( a ) See Annex .
 ---pagebreak--- 9 . 12 . 85                               Official Journal of the European Communities                        No L 330 / 223
ll                                                                                                        Rate of duty
     Heading
      number                                           Description                                 Autonomous     Conventional
                                                                                                       %                %
           1                                               2                                            3               4
        53.10       Yarn of sheep's or lambs' wool, of horsehair or of other animal hair (fine or
                    coarse), put up for retail sale                                                    11              6,5
       53.11        Woven fabrics of sheep's or lambs' wool or of fine animal hair:
li                  A. Containing 85 % or more by weight of such fibres                                13               (a)
||                  B. Other:                                                                      l\
                         I. Containing a total of more than 10 % by weight of textile materials of
                             Chapter 50                                                                17              10,9
                        II . Other                                                                     18              17,4
       53.12        Woven fabrics of horsehair or of other coarse animal hair                          16              5,3
     [ 53.13]
    (a ) See Annex.
 ---pagebreak--- No L 330 / 224                                     Official Journal of the European Communities                                                             9 . 12 . 85
                                                                             CHAPTER 54
                                                                        FLAX AND RAMIE
||                                                                                                                                              Rate of duty
   Heading
    number                                                            Description                                                      Autonomous       Conventional
                                                                                                                                            %                 %
        1                                                                    2                                                               3                 4
    54.01              Flax, raw or processed but not spun; flax tow and waste (including pulled or
                       garnetted rags)                                                                                                     Free               —
    54.02              Ramie, raw or processed but not spun; ramie noils and waste (including pulled or
                       garnetted rags)                                                                                                     Free              Free
    54.03              Flax or ramie yarn, not put up for retail sale:
li                     A. Flax yarn , polished or glazed                                                                                    16               9,4
                       B. Other :
                             I. Single, measuring per kg:                                                                           \
                                 a ) 45 000 m or less                                    . .                                                10              *>6 ( a )
ll                               b ) More than 45000 m . .                                                                                   6               3,8
                            II. Multiple or cabled                                                                                          10               4,9
    54.04              Flax or ramie yarn, put up for retail sale:
                       A. Flax yarn , polished or glazed                                                                                    16               7,3
                       B. Other                                                                                                             17               5,6
    54.05              Woven fabrics of flax or of ramie                                                                                    21               14,2
  (a) Duty reduced to 1,8 % in respect of unbleached flax yarn (other than tow yarn) of a length of 30000 m or less per kilogram , intended for the manufacture
      of multiple or cabled yarn for the footwear industry or for whipping cables, within the limits of an annual quota of 400 tonnes to be granted by the competent
      authorities . The granting of such quotas shall , moreover, be subject to conditions to be determined by the competent authorities .
 ---pagebreak--- 9 . 12 . 85                        Official Journal of the European Communities                           No L 330 / 225
                                                      CHAPTER 55
                                                         COTTON
                                                                                                     Rate of duty
     Heading
     number                                      Description                                 Autonomous      Conventional
                                                                                                  %                %
         1                                           2                                             3                4
      55.01  Cotton , not carded or combed                                                      Free               1,3
      55.02  Cotton linters                                                                     Free              0,1
      55.03  Cotton waste (including pulled or garnetted rags), not carded or combed ....       Free              2,2
      55.04  Cotton, carded or combed                                                             3               1,8
      55.05  Cotton yarn, not put for retail sale:
             A. Multiple or cabled, finished, in balls or on cards , reels, tubes or similar
                supports, of a weight (including support) not exceeding 900 g                     10              7,3
             B. Other :
                  I. Measuring, per single yarn , 120000 m or more per kg:
                      a) Single yarns                                                           \ 10              4,3
                      b) Other                                                                    10              6,2
li               II . Other                                                                       10              6,3
      55.06  Cotton yarn, put up for retail sale                                                  16                9
      55.07  Cotton gauze                                                                         15               5,9
      55.08  Terry towelling and similar terry fabrics, of cotton                                 18                10
      55.09  Other woven fabrics of cotton:
             A. Containing 85 % or more by weight of cotton:
                  I. Of a width of less than 85 cm                                                17              11,2
                II . Other                                                                        17              10,3
             B. Other :                                                                                    \
                  I. Of a width of less than 85 cm                                                19              10,3
                 II . Other                                                                       19               11
 ---pagebreak--- No L 330 / 226                          Official Journal of the European Communities                                 9 . 12 . 85
                                                           CHAPTER 56
                                             MAN-MADE FIBRES (DISCONTINUOUS)
Note
Heading No 56.02 is to be taken to apply only to continuous filament tow of man-made fibres, consisting of parallel
filaments of a uniform length equal to the length of the tow, meeting the following specification:
( a) Length of tow exceeding 2 m ;
(b) Twist less than five turns per metre;
(c) Weight per filament less than 6,6 mg/ m (6,6 tex);
(d) In the case of filaments described in Note 1 ( a) to Chapter 51 , the tow must be drawn , that is to say , be incapable
     of being stretched by more than 100 % of its length ;
(e) Total weight of tow more than 2 g/ m (2 000 tex).
Tow of a length not exceeding 2 m is to be classified in heading No 56.01 .
                                                                                                         Rate of duty
      Heading
      number                                          Description                                 Autonomous     Conventional
                                                                                                      %                %
         1                                                 2                                           3                4
       56.01       Man-made fibres (discontinuous), not carded, combed or otherwise prepared for
                   spinning :                                                                                  I
li                 A. Synthetic textile fibres                                                        14               8,2
                   B. Regenerated textile fibres                                                      12              10,1
      56.02        Continuous    filament   tow   for  the    manufacture of   man-made    fibres
                   (discontinuous):                                                                            II
||                 A. Of synthetic textile fibres                                                     14              8,1
                   B. Of regenerated textile fibres                                                   12              8,2
      56.03        Waste (including yarn waste and pulled or garnetted rags) of man-made fibres
                   (continuous or discontinuous), not carded, combed or otherwise prepared for Il
                   spinning :                                                                     I
                  A. Of synthetic textile fibres                                                      14                8
                   B. Of regenerated textile fibres                          !                        12              8,3
      56.04        Man-made fibres (discontinuous or waste), carded, combed or otherwise
                   prepared for spinning:                                                         I
II                A. Synthetic textile fibres . .                                                     14              8,5
                   B. Regenerated textile fibres                                                      13                10
 ---pagebreak--- 9 . 12 . 85                      Official Journal of the European Communities                         No L 330 / 227
                                                                                                  Rate of duty
     Heading
     number                                    Description                                 Autonomous     Conventional
                                                                                               %                %
         1                                         2                                            3               4
      56.05  Yarn of man-made fibres (discontinuous or waste), not put up for retail sale:
             A. Of synthetic textile fibres                                                    15              9,1
             B. Of regenerated textile fibres                                                  14               9
      56.06  Yarn of man-made fibres (discontinuous or waste), put up for retail sale:
             A. Of synthetic textile fibres                                                    19               9
             B. Of regenerated textile fibres                                                  19               9
      56.07  Woven fabrics of man-made fibres (discontinuous or waste):
||           A. Of synthetic textile fibres:
ll                I. Gauze weighing not less than 80 g / m2 but not more than 120 g / m2       21              11,9
ll               II . Other                                                                    21              11,3
             B. Of regenerated textile fibres                                                  19              11,9
 ---pagebreak--- No L 330 / 228                        Official Journal of the European Communities                                      9 . 12 . 85
                                                         CHAPTER 57
                             OTHER VEGETABLE TEXTILE MATERIALS; PAPER YARN AND
                                             WOVEN FABRICS OF PAPER YARN
                                                                                                           Rate of duty
   Heading
    number                                          Description                                    Autonomous      Conventional
                                                                                                       %                  %
       1                                                 2                                              3                  4
     57.01     True hemp ("Cannabis sativa"), raw or processed but not spun; tow and waste of
               true hemp (including pulled or garnetted rags or ropes)                                Free                —   ■
     57.02     Manila hemp (abaca) ("Musa textilis"), raw or processed but not spun; tow and
               waste of manila hemp (including pulled or garnetted rags or ropes)                     Free               Free
     57.03     Jute and other textile bast fibres not elsewhere specified or included, raw or
               processed but not spun; tow and waste thereof (including pulled or garnetted rags
               or ropes)                                                                              Free               Free
     57.04     Other vegetable textile fibres, raw or processed but not spun; waste of such fibres
               (including pulled or garnetted rags or ropes)                                          Free               Free
   [ 57.05 ]
     57.06     Yarn of jute or of other textile bast fibres of heading No 57.03                        10                5,3
     57.07     Yarn of other vegetable textile fibres; paper yarn:
               A. Yarn of true hemp:
                     I. Not put up for retail sale:
                         a) Polished or glazed                                                         16                5.8
                         b ) Other                                                                     10                4,1
                    II. Put up for retail sale                                                         16                4.9
||             B. Coir yarn                                                                           Free               1 ,2
               C. Paper yarn                                                                           10                5,3
li             D. Other                                                                                10                3,8
   [57.08]
   [ 57.09]
     57.10     Woven fabrics of jute or of other textile bast fibres of heading No 57.03:          I
               A. Of a width of not more than 150 cm and weighing per square metre:
                     I. Less than 310 g                                                                23                8,9
                    II . Not less than 310 g but not more than 500 g                                   23                8,8
                   III . More than 500 g .                                                             23                7,7
               B. Of a width of more than 150 cm                                                       23                9,3
     57.11     Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:
li             A. Of true hemp                                               ...                       21                6,3
               B. Of paper yarn                                                                        19                5,8
||             C. Other                                                                        ».      20                7,5
   [ 57.12]
 ---pagebreak--- 9 . 12 . 85                           Official Journal of the European Communities                        No L 330 / 229
                                                       CHAPTER 58
           CARPETS, MATS, MATTING AND TAPESTRIES; PILE AND CHENILLE FABRICS; NARROW FABRICS;
                        TRIMMINGS ; TULLE AND OTHER NET FABRICS; LACE; EMBROIDERY
Notes
1 The headings of this Chapter are to be taken not to apply to coated or impregnated fabrics, elastic fabrics or elastic
    trimmings, machinery belting or other goods falling within Chapter 59 . However, embroidery on any textile base
    falls within heading No 58.10 .
2. In headings Nos 58.01 and 58.02, the words "carpets" and "rugs" are to be taken to extend to similar articles
    having the characteristics of floor coverings but intended for use for other purposes. These headings are to be taken
    not to apply to felt carpets, which fall within Chapter 59 .
3 . For the purposes of heading No 58.05 , the expression "narrow woven fabrics" means:
    ( a) Woven fabrics of a width not exceeding 30 cm , whether woven as such or cut from wider pieces, provided with
         selvedges (woven , gummed or made otherwise) on both edges;
    (b) Tubular woven fabrics of a flattened width not exceeding 30 cm; and
    (c) Bias binding with folded edges , of a width when unfolded not exceeding 30 cm .
    Narrow woven fabrics in the form of fringes are to be treated as falling within heading No 58.07 .
4. Heading No 58.08 is to be taken not to apply to nets or netting in the piece made of twine, cordage or rope which
    are to be taken as falling within heading No 59.05 .
5 . In heading No 58.10 , the expression "embroidery" means, inter alia, embroidery with metal or glass thread on a
    visible ground of textile fabric and sewn appliqu6 work of sequins, beads or ornamental motifs of textile or other
    materials . The heading is to be taken not to apply to needlework tapestry ( heading No 58.03 ).
6 . The headings of this Chapter are to be taken to include goods of the descriptions specified therein when made of
    metal thread and of a kind used in apparel , as furnishings or the like.
Additional Note
For the purposes of applying the maximum rate of duty provided for in respect of carpets, carpeting and rugs falling
within subheading 58.01 A II, the dutiable surface shall not include the heading, the selvedges and the fringes.
 ---pagebreak--- No L 330 / 230                         Official Journal of the European Communities                                         9 . 12 . 85
\\l                                                                                                             Rate of duty
   Heading
   number                                              Description                                      Autonomous      Conventional
                                                                                                             %                 %
      1                                                    2                                                 3                 4
    58.01      Carpets, carpeting and rugs, knotted (made up or not):
               A. Of wool or of fine animal hair :
                     I. Containing a total of more than 10 % by weight of silk or of waste silk
                         other than noil                                                                    40                9,8
                    II . Other                                                                              32               9,8
                                                                                                        subject to        subject to
                                                                                                        a max. of         a max. of
                                                                                                          5 ECU           2,8 ECU
                                                                                                          per m2            per m2
               B. Of silk, of waste silk other than noil , of synthetic textile fibres, of yarn falling
                   within heading No 52.01 or of metal threads                                              40                8,9
               C. Of other textile materials                                                                24                6,9
    58.02      Other carpets, carpeting, rugs, mats and matting, and "Kelem", "Schumacks" and
               "Karamanie" rugs and the like (made up or not):
               A. Carpets, carpeting, rugs, mats and matting:
                     I. Coir mats and matting                                                               23                 8
                    II . Other:
                         a) Tufted carpets, carpeting, rugs, mats and matting                               23                 14
                         b ) Other                                                                          23                  9
               B. "Kelem", "Schumacks" and "Karamanie" rugs and the like                                    21               7,2
    58.03      Tapestries, hand-made, of the type Gobelins, Flanders, Aubusson, Beauvais and
               the like, and needle-worked tapestries (for example, petit point and cross stitch)
               made in panels and the like by hand                                                          21                5,8
    58.04      Woven pile fabrics and chenille fabrics (other than terry towelling or similar terry
               fabrics of cotton falling within heading No 55.08 and fabrics falling within
               heading No 58.05 )                                                                           19               15,5
    58.05      Narrow woven fabrics, and narrow fabrics (bolduc) consisting of warp without
               weft assembled by means of an adhesive, other than goods falling within heading
               No 58.06 :
               A. Narrow woven fabrics :
                     I. Pile fabrics or chenille fabrics :
                         a ) Of man-made fibres or of cotton                                                21                7,3
                         b) Of silk , of noil silk or of other waste silk                                   20                6,2
                         c) Of other textile materials                                                      18                5,2
                    II. Other                                                                               18                7,7
               B. Bolduc                                                                                    16                6,6
    58.06      Woven labels, badges and the like, not embroidered, in the piece, in strips or cut
               to shape or size . . .                                                                       20                7,8
    58.07      Chenille yarn (including flock chenille yarn), gimped yarn (other than metallised
               yarn of heading No 52.01 and gimped horsehair yarn); braids and ornamental
               trimmings in the piece; tassels, pompons and the like:
               A. Braids of a width of 5 cm or less, of man-made fibres (including monofil or
                   strip of heading No 51.01 or 51.02), of flax, of ramie or of vegetable textile
                   fibres of Chapter 57                                                                     13                4,8
               B. Other                                                                                     16                6,2
 ---pagebreak--- 9 . 12 . 85                        Official Journal of the European Communities                          No L 330 / 231
                                                                                                     Rate of duty
     Heading
     number                                      Description                                  Autonomous     Conventional
                                                                                                   %               %
         1                                            2                                            3                4
      58.08  Tulle and other net fabrics (but not including woven, knitted or crocheted
             fabrics), plain:
             A. Tulle or other net fabrics not comprised in B below                               20              6,4
             B. Knotted net fabrics                                                               22              6,9
      58.09  Tulle and other net fabrics (but not including woven, knitted or crocheted
             fabrics), figured; hand or mechanically made lace, in the piece, in strips or in
             motifs :
             A. Tulle and other net fabrics                                                       22             13,8
             B. Lace :                                                                        \
                   I. Hand-made . . . .                                                           20             13,7
                  II. Mechanically made                                                           23             11,4
      58.10  Embroidery, in the piece, in strips or in motifs:
             A. Embroidery without visible ground:
                   I. Of a value of more than 35 ECU per kg net weight                            17              7,1
\\                II . Other                                                                      17              14
li           B. Other:                                                                                     \
                   I. Of a value of more than 17,5 ECU per kg net weight                          17              6,5
                  II . Other                                                                      17               9
 ---pagebreak--- No L 330 / 232                         Official Journal of the European Communities                                9 . 12 . 85
                                                         CHAPTER 59
       WADDING AND FELT; TWINE, CORDAGE , ROPES AND CABLES; SPECIAL FABRICS; IMPREGNATED AND
                     COATED FABRICS; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE
Notes
1 . (A) For the purposes of this Chapter, the expression "textile fabric" is to be taken to apply only to the textile
         fabrics of Chapters 50 to 57 and headings Nos 58.04 and 58.05 , the braids and trimmings in the piece of
         heading No 58.07 , the tulle and other net fabrics of headings Nos 58.08 and 58.09 , lace of heading No 58.09
         and the knitted and crocheted fabrics of heading No 60.01 .
    (B) Throughout the Tariff, the term "felt" is to be taken to include fabrics consisting of a web of textile fibres the
         cohesion of which has been enhanced by a stitch-bonding process using fibres from the web itself.
2 . (A) Heading No 59.08 is to be taken to apply to textile fabrics impregnated, coated, covered or laminated with
         preparations of cellulose derivatives or of other artificial plastic materials whatever the weight per square metre
         and whatever the nature of the plastic material (compact , foam , sponge or expanded ).
         It does not, however, cover:
         ( a ) Fabrics in which the impregnation , coating or covering cannot be seen with the naked eye ( usually Chapters
               50 to 58 and 60); for the purpose of this provision , no account should be taken of any resulting change of
               colour;
         (b) Products which cannot , without fracturing, be bent manually around a cylinder of a diameter of 7 mm , at a
               temperature between 15 and 30 °C ( usually Chapter 39 ); or
         ( c) Products in which the textile fabric is either completely embedded in artificial plastic material or coated or
               covered on both sides with such material ( Chapter 39 ).
    (B ) Heading No 59.12 does not apply to :
         ( a ) Fabrics in which the impregnation or coating cannot be seen with the naked eye ( usually Chapters 50 to 58
               and 60 ); for the purpose of this provision , no account should be taken of any resulting change of
               colour;
         ( b ) Fabrics painted with designs (other than painted canvas being theatrical scenery , studio back-cloths or the
               like);
         ( c) Fabrics covered with flock, dust, powdered cork or the like and bearing designs resulting from these
               treatments ; or
         ( d) Fabrics finished with normal dressings having a basis of amylaceous or similar substances .
3 . In heading No 59.11 the expression "rubberised textile fabrics" means:
    ( a) Textile fabrics impregnated , coated , covered or laminated with rubber:
           (i) Weighing not more than 1 500 g / m2 ; or
         (ii) Weighing more than 1 500 g/ m2 and containing more than 50 % by weight of textile material ;
    (b) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square
         metre ; and
    (c) Plates, sheets and strip, of expanded, foam or sponge rubber, combined with textile fabric, other than those
         falling in Chapter 40 by virtue of the last paragraph of Note 2 to that Chapter.
4 . Heading No 59.16 is to be taken not to apply to:
    (a ) Transmission , conveyor or elevator belting of a thickness of less than 3 mm ; or
 ---pagebreak--- 9 . 12 . 85                                    Official Journal of the European Communities                      No L 330 / 233
    (b) Transmission, conveyor or elevator belts or belting of textile fabric impregnated , coated, covered or laminated
         with rubber or made from textile yarn or cord impregnated or coated with rubber (heading No 40.10).
5 . Heading No 59.17 is to be taken to apply to the following goods which are to be taken as not falling within any
    other heading of Section XI :
    ( a) Textile products (other than those having the character of the products of headings Nos 59.14 to 59.16 ), the
         following only :
             ( i) Textile fabric, felt and felt-lined woven fabric, coated , covered or laminated with rubber, leather or other
                  material , of a kind commonly used for card clothing, and similar fabric of a kind commonly used in
                  machinery or plant ;
           ( ii ) Bolting cloth ;
          ( iii) Straining cloth of a kind commonly used in oil presses and the like , of textile fibres or of human hair;
          ( iv) Woven textile fabrics , whether or not felted , impregnated or coated , of a kind commonly used in
                  paper-making or other machinery , tubular or endless with single or multiple warp and / or weft, or flat
                  woven with multiple warp and / or weft;
            (v) Textile fabrics reinforced with metal, of a kind commonly used in machinery or plant*,
          (vi) Textile fabrics of the metallised yarn falling within heading No 52.01 , of a kind commonly used in
                  paper-making or other machinery;
         (vii) Cords , braids and the like, whether or not coated , impregnated or reinforced with metal , of a kind
                  commonly used in machinery or plant as packing or lubricating materials;
    (b) Textile articles (other than those of headings Nos 59.14 to 59.16 ) of a kind commonly used in machinery or
         plant (for example , gaskets, washers , polishing discs and other machinery parts). Textile fabrics, wadding, felt
         or bonded fibre or similar bonded yarn fabrics, in the piece, cut to length or simply cut to rectangular shape, are
         not considered to be textile articles of a kind commonly used in machinery or plant.
ll                                                                                                           Rate of duty
      Heading
      number                                                 Description                             Autonomous      Conventional
                                                                                                         %                %
         1                                                       2                                        3                4
       59.01           Wadding and articles of wadding; textile flock and dust and mill neps:
                       A. Wadding and articles of wadding:
                               I. Of man-made fibres:
                                  a)  Rolls of a diameter of not more than 8 mm . . .                    10               3,9
                                  b ) Other ...                                                          10               6,6
ll                           II . Of other textile materials                                             10               4,1
                       B. Flock and dust and mill neps:
                             I.   Of man-made fibres                                                      8               3,2
                            II .  Of other textile materials                                            Free              1,9
       59.02           Felt and articles of felt, whether or not impregnated or coated:            I
                       A. Felt in the piece or simply cut to rectangular shape                           16               6,9
                       B.   Other                                                                        19               6,9
 ---pagebreak--- No L 330 / 234                        Official Journal of the European Communities                                   9.-12 . 85
||                                                                                                      Rate of duty
   Heading
   number                                            Description                                 Autonomous     Conventional
                                                                                                      %                %
      1                                                   2                                           3                4
   59.03       Bonded fibre fabrics, similar bonded yarn fabrics, and articles of such fabrics,
               whether or not impregnated or coated:
               A. Carpets and other floor coverings                                                  23                 9
               B. Other                                                                              18               7,2
   59.04       Twine, cordage, ropes and cables, plaited or not                                      16                12
   59.05       Nets and netting made of twine, cordage or rope, and made up fishing nets of
               yarn, twine, cordage or rope;
               A. Fishing nets and netting:
I-!                 I. Of vegetable textile materials                                    ...         14                11
li                 II . Of other textile materials .•                                                19              11,1
               B. Other:                                                                         \
ll                  I. Of man-made fibres                                                            19              12,8
                   II . Of other textile materials                                                   19                 9
   59.06       Other articles made from yarn, twine, cordage, rope or cables, other than textile
               fabrics and articles made from such fabrics                                           18               6,2
   59.07       Textile fabrics coated with gum or amylaceous substances, of a kind used for the
               outer covers of books and the like; tracing cloth; prepared painting canvas;
               buckram and similar fabrics for hat foundations and similar uses                      18                 7
   59.08       Textile fabrics impregnated, coated, covered or laminated with preparations of
               cellulose derivatives or of other artificial plastic materials                        18               13,7
  [59.09]
   59.10       Linoleum and materials prepared on a textile base in a similar manner to
               linoleum, whether or not cut to shape or of a kind used as floor coverings; floor
               coverings consisting of a coating applied on a textile base, cut to shape or not      20               5,3
   59.11       Rubberised textile fabrics, other than rubberised knitted or crocheted goods:
               A. Rubberised textile fabrics not comprised in B below:
                     I. Adhesive strips, of a width not exceeding 10 cm, the coating of which
                        consists of unvulcanised natural or synthetic rubber                         16               4,8
                    II. Fabrics combined with expanded foam or sponge rubber                         18               5,8
ll                 III. Other:
ll                      a ) For tyres                                                                18                 7
Il                      b ) Other                                                                    18               5,7
               B. Fabrics mentioned in Note 3 ( b) to this Chapter                                   15              12,8
 ---pagebreak--- 9 . 12 . 85                                        Official Journal of the European Communities                                                    No L 330 / 235
lll                                                                                                                                            Rate of duty
      Heading
       number                                                         Description                                                      Autonomous      Conventional
                                                                                                                                            %               %
           1                                                                2                                                                3               4
        59.12          Textile fabrics otherwise impregnated or coated; painted canvas being theatrical
                       scenery, studio back-cloths or the like                                                                             5,3              (a)
        59.13          Elastic fabrics trimmings (other than knitted or crocheted goods) consisting of
                       textile materials combined with rubber threads                                                                       18              7,6
        59.14          Wicks, of woven, plaited or knitted textile materials, for lamps, stoves, lighters,
                       candles and the like; tubular knitted gas-mantle fabric and incandescent gas
                       mantles                                              ,                                                               17              5,8
        59.15          Textile hosepiping and similar tubing, with or without lining, armour or
                       accessories of other materials                                                                                       19              7,4 .
        59.16          Transmission, conveyor or elevator belts or belting, of textile material, whether
                       or not strengthened with metal or other material                                                                     14              5,9 '
        59.17          Textile fabrics and textile articles, of a kind commonly used in machinery or
                       plant:
                       A. Textile fabrics , felt and felt-lined woven fabric, coated , covered or laminated
                            with rubber, leather or other material , of a kind commonly used for the
                            manufacture of card clothing, and similar fabrics of a kind commonly used in
                            machinery or plant                                                                                              13              5,6
li                     B. Bolting cloth , whether or not made up (b):                                                              \Il
I                            I. Of silk or of waste silk other than noil                                                                    10              3,7
                            II . Of other textile materials                                                                                 16              5,6
                       C. Woven fabrics, felted or not, whether or not impregnated or coated, of a kind
                            commonly used in paper-making or other machinery, tubular or endless with
                            single or multiple warp and/ or weft, or flat woven with multiple warp
                            and / or weft:
ll                           I. Of silk or of man-made fibres                                                                               15              8,1
ll                          II . Of other textile materials                                                                                 15              5,2
                       D. Other . .                                                                                                         16              6,5
    ( a ) See Annex .
    (b) Entry under this subheading of bolting cloth, not made up, is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- No L 330 / 236                          Official Journal of the European Communities                              9 . 12 . 85
                                                         CHAPTER 60
                                             KNITTED AND CROCHETED GOODS
Notes
1 . This Chapter does not cover:
    (a) Crochet lace of heading No 58.09 ;
    (b) Knitted or crocheted goods falling within Chapter 59 ;
    (c) Corsets, corset-belts, suspender-belts, brassieres , braces, suspenders , garters or the like (heading No 61.09 );
    (d) Old clothing or other articles falling within heading No 63.01 ; or
    (e) Orthopaedic appliances, surgical belts, trusses or the like (heading No 90.19 ).
2 . Headings Nos 60.02 to 60.06 are to be taken to apply to knitted or crocheted articles and to parts thereof:
    (a) Knitted or crocheted directly to shape, whether imported as separate items or in the form of a number of items
          in the length;
    (b) Made up , by sewing or otherwise.
3 . For the purposes of heading No 60.06 , knitted or crocheted articles are not considered to be elastic articles only by
    reason of their containing rubber thread or elastic forming merely a supporting band .
4 . The headings of this Chapter are to be taken to include goods of the descriptions specified therein when made of
    metal thread and of a kind used in apparel , as furnishings or the like.
5 . For the purposes of this Chapter:
    ( a) "Elastic" means consisting of textile materials combined with rubber threads ; and
    ( b ) "Rubberised" means impregnated , coated, covered or laminated with rubber , or made with textile thread
          impregnated , coated or covered with rubber.
6 . Throughout the Tariff, any reference to knitted goods is to be taken to include a reference to stitch-bonded goods
    in which the chain stitches are formed of textile yarn .
Additional Notes
1 . A. For the purposes of subheading 60.05 A II b) 4ff), "suits and co-ordinate suits " shall be considered to be sets of
          two or three knitted or crocheted garments comprising:
          (a) one of the following garments covering the lower part of the body:
              — trousers,
              — shorts,
              and
          (b) one or two of the following garments covering the upper part of the body:
              — jacket or blazer,
              — windcheater, waister jacket and the like,
              — shirt,
              — jersey, pullover, slip-over, waistcoat, twinset, cardigan or jumper,
              — tunic or other outer garment of subheading 60. 05 A 11 b) 4 11).
          All the components of a suit or co-ordinate suit must be of corresponding sizes and must be matched or
          coordinated as regards cut, material, colours, patterns, trimmings and standard of finish in such a way as to
          indicate clearly that they have been designed to be worn together by the same person.
 ---pagebreak--- 9 . 12. 85                              Official Journal of the European Communities                          No L 330 / 237
        If a shirt forms the only upper garment of such a set it must furthermore have the same structure (same yarn,
        same knit) as the garment covering the lower part of the body.
         The term "suits and co-ordinate suits" shall also cover sets ofjackets or blazers and trousers or shorts which
         neither match nor co-ordinate but whose corresponding sizes and standard offinish indicate clearly that they are
        intended to be worn together by the same person.
    B. Sets not covered by A, of which two or three components form a suit or co-ordinate suit within the meaning of
         this Additional Note, shall remain classified under subheading 60.05 A II b) 4 ff) provided that the sets derive
        their essential character from these components.
2 . A. For the purposes of subheading 60.05 A II b) 4 gg), "suits and co-ordinate suits, and costumes" shall be
        considered to be sets of two or three knitted or crocheted garments comprising:
         (a) one of the following garments covering the lower part of the body:
             — trousers,
             — shorts,
             — skirt or divided skirt,
             and
        (b) one or two of the following garments covering the upper part of the body:
             — jacket or blazer,
             — windcheater, waister jacket and the like,
             — blouse or shirt-blouse,
             — jersey, pullover, slip-over, waistcoat, twinset, cardigan or jumper,
             — tunic or other outer garment of subheading 60.05 A II b) 4 11).
        All the components of a suit, co-ordinate suit or costume must be of corresponding sizes and must be matched
        or co-ordinated as regards cut, material, colours, patterns, trimmings and standard offinish in such a way as to
        indicate clearly that they have been designed to be worn together by the same person.
        If a blouse or shirt-blouse forms the only upper garment of such a set it must furthermore have the same
        structure (same yarn, same knit) as the garment covering the lower part of the body.
         The term "suits and co-ordinate suits, and costumes " also covers sets ofjackets or blazers and trousers, shorts,
        skirts or divided skirts which neither match nor co-ordinate but whose corresponding sizes and standard of
        finish indicate clearly that they are intended to be worn together by the same person.
    B. Sets not covered by A, of which two or three components form a suit, a co-ordinate suit or costume within the
        meaning of this Additional Note, shall remain classified under subheading 60.05 All b) 4 gg) provided that the
        sets derive their essential character from these components.
ll                                                                                                        Rate of duty
     Heading
     number                                            Description                                 Autonomous     Conventional
                                                                                                       %                %
         1                                                  2                                           3               4
      60.01        Knitted or crocheted fabric* not elastic nor rubberised:
                   A.  Of wool or of fine animal hair :
                         I. Containing a total of more than 10 % by weight of textile materials of
                             Chapter 50                                                                19               12
                        II . Other                                                                     16              13,2
 ---pagebreak--- No L 330 / 238                           Official Journal of the European Communities                                9 . 12 . 85
                                                                                                         Rate of duty
   Heading
    number                                            Description                                 Autonomous     Conventional
                                                                                                       %               %
      1                                                   2                                            3                4
    60.01      B , Of man-made fibres :
   (cont'd)
                   I.    Of synthetic textile fibres:
\\                       a ) Containing elastofibres                                                  20              14,7
                         b) Other :
||                           1 . For curtains, including net curtain fabric                           20              12,7
                             2 . Rachel lace                            .                             20                12
||                           3 . With long pile (imitation fur)                                       20              18,6
                             4 . Other:                                                                        I
\\                               aa) Warp knitted fabrics:                                                     \
                                        11 . Unbleached or bleached                                   20              12,1
                                        22 . Dyed                                                     20              12,1
||                                      33 . Printed                                                  20                12
li                                      44 . Made from yarns of different colours                     20               12
                                 bb ) Other knitted or crocheted fabrics:                                      I
                                        11 . Unbleached or bleached                                   20              12,2
                                        22 . Dyed                                                     20              12,3
                                        33 . Printed                                                  20                12
                                        44 . Made from yams of different colours                      20              12,2
                   II. Of regenerated textile fibres:                                                          I
                         a ) For curtains, including net curtain fabric                               20              12,2
                         b) Other                                                                     20              12,2
               C. Of other textile materials:                                                                  I
                   I.    Of cotton :                                                              lI
                         a ) Unbleached or bleached                                                   19                12
                         b) Dyed                                                                      19              13,1
                         c) Printed                                                                   19              12,2
                         d) Made from yarns of different colours                                      19              12,5
                   II . Of other textile materials                                                    19              12,2
    60.02      Gloves, mittens and mitts, knitted or crocheted, not elastic nor rubberised :                   \
\\             A. Gloves impregnated or coated with artificial plastic materials                      23               9,4
               B. Other :                                                                                      l
                   I.    Of wool or of fine animal hair                                               23               9,6
\\                 II . Of synthetic textile fibres                                                   23               9,1
                   III . Of cotton    .                                                               23               9,4
                   IV . Of other textile materials                                                    23                10
    60.03      Stockings, under stockings, socks, ankle-socks, sockettes and the like, knitted or
               crocheted, not elastic nor rubberised:
               A. Of wool or of fine animal hair:
li                 I.    Knee-length stockings                                                        22                13
                   II . Other                                                                         22              13,1
 ---pagebreak--- 9 . 12 . 85                          Official Journal of the European Communities                             No L 330 / 239
                                                                                                          Rate of duty
     Heading
      number                                         Description                                   Autonomous     Conventional
                                                                                                        %               %
         1                                               2                                              3               4
      60.03   B. Of synthetic textile fibres:
     (cont'd)
                 I. Knee-length stockings                                                              22               13
                 II . Other:                                                                                    I
                       a) Women's stockings:
                           1.  Seamless                                                        . .     22               13
                           2.  Other . . . .                                                           22               13
                       b ) Other                                                                       22              13,2
              C. Of cotton                                                                             22               13
              D. Of other textile materials                                                            22              13,5
      60.04   Under garments, knitted or crocheted, not elastic nor rubberised:
              A. Babies' garments; girls' garments up to and including commercial size 86 :
                 I.    T-shirts :                                                                  \
                       a) Of cotton                                                                    21              13,2
                       b) Of synthetic textile fibres                                                  21               13
                       c) Of regenerated textile fibres                                                21               13
1                II . Lightweight fine knit roll , polo or turtle necked jumpers and pullovers :
                       a) Of cotton                                                                    21              13,6
\                      b) Of synthetic textile fibres                                                  21               13
\                      c) Of regenerated textile fibres                                                21               13
                       d ) Of other textile materials ( other than wool or fine animal hair) . . .     21               13
                 III . Other:                                                                      Il
                       a ) Of wool or of fine animal hair                                              21               13
                       b ) Of cotton                                                                   21               13
                       c) Of synthetic textile fibres                                                  21               13
                       d ) Of regenerated textile fibres                                               21               13
                       e ) Of other textile materials                                                  21               13
              B. Other :                                                                           I
                 I.    T-shirts:                                                                   \
                       a) Of cotton                                                                    21               13
                       b) Of synthetic textile fibres                                                  21              13,1
                       c) Of regenerated textile fibres                                                21              13,2
                 II. Lightweight fine knit roll , polo or turtle necked jumpers and pullovers:
                       a ) Of cotton                                                                   21               13
                       b ) Of synthetic textile fibres                                                 21               13
                       c) Of regenerated textile fibres                                                21               13
                       d ) Of other textile materials ( other than wool or fine animal hair) . . .     21               13
                 III . Panty-hose (tights ):
                       a ) Of synthetic textile fibres:
                           1 . Of yarn of a fineness of 6,6 tex or less                                21               13
                           2.  Other                                                                   21              13,1
I                      b ) Of other textile material                                                   21               13
 ---pagebreak--- No L 330 / 240                         Official Journal of the European Communities                                  9.12 . 85
ll                                                                                                      Rate of duty
   Heading
    number                                           Description                                 Autonomous     Conventional
                                                                                                      %               %
      1                                                   2                                           3               4
    60.04      B. IV . Other :
   (cont'd)
                       a ) Of wool or of fine animal hair                                            21               13
                       b) Of synthetic textile fibres:
                            1 . Men's and boys':
                                aa) Shirts                                                           21               13
                                bb) Pyjamas . . .                                                    21              13,1
                                cc) Underpants and briefs                                            21               13
                                dd) Other                                                            21               13
                            2. Women's, girls' and infants':
                                aa ) Pyjamas .                                          ....         21              13.1
                                bb) Nightdresses                     .                               21              13.2
                                cc) Petticoats and slips                                             21              13,2
                                dd) Knickers and briefs                                              21              13,1
                                ee ) Other                                                           21              13,5
                       c) Of regenerated textile fibres                                              21              13,1
                       d ) Of cotton :
                            1 . Men's and boys':
                                aa ) Shirts                                                          21               13
                                bb) Pyjamas                                                          21               13
                                cc) Underpants and briefs                                            21               13
                                dd) Other                                                            21               13
                            2 . Women's, girls' and infants':
                                aa ) Pyjamas                                                         21               13
                                bb) Nightdresses                                                     21               13
                                cc) Knickers and briefs                                              21               13
                                dd) Other                                                            21              13,1
                       e ) Of other textile materials                                                21               13
    60.05      Outer garments and other articles, knitted or crocheted , not elastic nor
               rubberised :
               A. Outer garments and clothing accessories:
                    I. Jerseys and pullovers, containing at least 50 % by weight of wool and
                       weighing 600 g or more per article; garments of the "cowboy" type and
                       other similar garments for amusement and play, less than commercial size
                       158 :
                       a) Jerseys and pullovers, containing at least 50 % by weight of wool and
                            weighing 600 g or more per article                                       21              10,5
                       b ) Other                                                                     24              8 ,7
                   II, Other :
                       a) Outer garments of knitted or crocheted textile fabrics of heading
                            No 59.08                                                                 21               14
                       b) Other:
                            1 . Babies' garments; girls' garments up to and including commercial
                                size 86 :
                                aa) Of wool or of fine animal hair                                   21              14,1
                                bb) Of synthetic textile fibres                                      21               14
                                cc) Of cotton                                                        21               14
                                dd) Of other textile materials                                       21               14
                            2 . Bathing costumes and trunks:
                                aa) Of synthetic textile fibres        ^ ...... ,                    21              14,3
                                bb) Of cotton                                                        21               14
                                cc ) Of other textile materials                                      21              14,1
 ---pagebreak--- 9 . 12 . 85                        Official Journal of the European Communities                              No L 330 / 241
                                                                                                         Rate of duty
     Heading
      number                                      Description                                     Autonomous     Conventional
                                                                                                       %               %
         1                                             2                                               3               4
      60.05   A. II . b) 3 . Track suits :
     (cont'd)
                             aa) Of synthetic textile fibres                                          21              14,2
                             bb ) Of cotton                                                           21                14
                             cc) Of other textile materials                                           21               14
                         4. Other outer garments:
                             aa) Blouses and shirt-blouses for women , girls and infants:
                                  11 . Of silk or noil or other waste silk                            21               14
                                  22 . Of wool or of fine animal hair                                 21               14
                                  33 . Of synthetic textile fibres                                    21               14
                                  44 . Of regenerated textile fibres                                  21              14,5
                                  55 . Of cotton                                                      21               14
                                  66 . Of other textile materials                                     21               14
                             bb) Jerseys, pullovers, slip-overs, waistcoats, twinsets, cardigans,
                                  bed jackets and jumpers:
                                  11 . Men's and boys':
                                        aaa) Of wool                                                  21              14,1
                                        bbb ) Of fine animal hair                                     21               14
                                        ccc) Of synthetic textile fibres                              21              14,1
                                        ddd) Of regenerated textile fibres                            21               14
                                        eee ) Of cotton                                               21               14
                                        fff)  Of other textile materials                              21               14
                                  22 . Women's, girls' and infants:
                                        aaa ) Of silk or noil or other waste silk                     21               14
                                        bbb ) Of wool                                                 21              14,1
                                        ccc) Of fine animal hair                                      21               14
                                        ddd) Of synthetic textile fibres                              21               14
                                        eee) Of regenerated textile fibres                            21               14
                                        fff) Of cotton                                                21               14
                                        ggg) Of other textile materials                               21               14
                             cc)  Dresses:
                                  11 .  Of wool or of fine animal hair                                21               14
                                  22 . Of synthetic textile fibres                                    21               14
                                  33 . Of regenerated textile fibres                                  21              14,3
                                  44 . Of cotton                                                      21               14
                                  55 . Of other textile materials .                                   21               14
                             dd) Skirts, including divided skirts:
                                  11 . Of wool or of fine animal hair                                 21               14
                                  22. Of synthetic textile fibres                                     21               14
                                  33 .  Of cotton                                                     21               14
                                  44 .  Of other textile materials            *                       21              14,1
                             ee)  Trousers:
                                  11 .  Of wool or of fine animal hair                                21               14
                                  22. Of synthetic textile fibres                                     21               14
                                  33 . Of other textile materials                                     21               14
                             ff)  Suits and co-ordinate suits (excluding ski suits), for men and
                                  boys:
                                  11 . Of synthetic textile fibres                                    21               14
                                  22 . Of other textile materials                                     21               14
 ---pagebreak--- No L 330 / 242                             Official Journal of the European Communities                               9 . 12 . 85
                                                                                                          Rate of duty
   Heading
    number                                                Description                              Autonomous     Conventional
                                                                                                        %               %
      1                                                        2                                        3                4
    60.05       A. II . b) 4 . gg) Suits and co-ordinate suits (excluding ski suits), and
   (cont'd)                               costumes, for women , girls and infants:
                                          11 . Of wool or of fine animal hair                          21              14,5
                                          22. Of synthetic textile fibres . . . .        . .. .        21              14,2
                                          33 . Of regenerated textile fibres                           21              14,4
                                          44 . Of cotton                                               21                14
                                          55 . Of other textile materials                              21              14,8
                                   hh ) Coats , jackets (excluding anoraks , windcheaters, waister
                                          jackets and the like ) and blazers :
                                          11 . Of wool or of fine animal hair                          21              14,4
                                          22 . Of synthetic textile fibres           ..                21                14
                                          33 . Of regenerated textile fibres                           21               14
                                          44 . Of cotton                                               21               14
                                          55 . Of other textile materials .                            21               14
                                   ijij ) Anoraks , windcheaters , waister jackets and the like:
                                          11 . Of wool or of fine animal hair , of cotton or of
                                               man-made textile fibres                                 21              14,3
                                          22 . Of other textile materials                              21               14
                                   kk) Ski suits consisting of two or three pieces:
                                          11 . Of wool or of fine animal hair , of cotton or of
                                               man-made textile fibres                                 21               14
                                          22 . Of other textile materials                        —     21              15,9
                                     11) Other outer garments:
                                          11 . Of wool or of fine animal hair                          21              14,3
                                          22 . Of synthetic textile fibres                             21              14,2
                                          33 . Of regenerated textile fibres                           21              14,7
                                          44 . Of cotton                                               21                14
                                          55 . Of other textile materials                              21                14
                               5 . Clothing accessories:
                                   aa ) Of wool or of fine animal hair                                 21                14
                                   bb) Of synthetic textile fibres                                     21               14
                                   cc )   Of other textile materials                                   21               14
                B. Other :
                       I. Of wool or of fine animal hair                                               20                12
                      II . Of man-made fibres                                                          20                12
                    III . Of other textile materials .                                                 20                12
    60.06       Knitted or crocheted fabric and articles thereof, elastic or rubberised (including
                elastic knee-caps and elastic stockings):
               (A. Fabric:
                       I. Of man-made fibres                                                           18              7,1
                      II . Of other textile materials                                                  18              11,3
                B. Other :
                       I. Bathing costumes                                     . . .                   20                 8
                     II . Stockings                                                                    20               8,8
                    III, Other :
                           a ) Of cotton                                                               20              8.3
                           b ) Of other textile materials                                              20               8.4
 ---pagebreak--- 9 . 12 . 85                            Official Journal of the European Communities                          No L 330 / 243
                                                        CHAPTER 61
                        ARTICLES OF APPAREL AND CLOTHING ACCESSORIES OF TEXTILE FABRIC,
                                    OTHER THAN KNITTED OR CROCHETED GOODS
Notes
1 . The headings of this' Chapter are to be taken to apply to articles of the kinds described therein only when made up
    of any textile fabric (including felt, bonded fibre fabric, braid or trimmings of heading No 58.07, tulle or other net
    fabrics and lace) or of fabric of metal thread , but not including articles of knitted or crocheted material other than
    those falling within heading No 61.09 .
2 . The headings of this Chapter do not cover:
    (a) Old clothing or other articles falling within heading No 63.01 ; or
    ( b) Orthopaedic appliances, surgical belts, trusses or the like (heading No 90.19).
3 . For the purposes of headings Nos 61.01 to 61.04 :
    ( a) Articles which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be
         classified in heading No 61.02 or 61.04 as the case may be;
    (b) The expression "infants' garments" is to be taken to apply to:
         ( i ) Garments for young children which are not identifiable as for wear exclusively by boys or by girls , and
         ( ii) Babies' napkins .
4 . Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 cm are to be
    classified as handkerchiefs (heading No 61.05 ).
    Handkerchiefs of which any side exceeds 60 cm are to be classified in heading No 61.06 .
5 . The headings of this Chapter are to be taken to apply to textile fabrics ( other than knitted or crocheted fabric) cut
    to shape for making articles of this Chapter.
    Heading No 61.09 , however, also includes fabrics knitted or crocheted to shape for making articles classified in
    that heading, whether imported as separate items or in the form of a number of items in the length .
Additional Notes
1 . A. For the purposes of subheading 61.01 B V c), "suits and co-ordinate suits " shall be considered to be sets of two
         or three garments (other than knitted or crocheted garments) comprising:
         (a) one of the following garments covering the lower part of the body:
               — trousers,
               — shorts,
               and
         (b) one or two of the following garments covering the upper part of the body:
               — jacket or blazer,
               — windcheater, waister jacket and the like,
               — shirt,
               —waistcoat, tunic or other outer garment of subheading 61.01 B V g).
         All the components of a suit or co-ordinate suit must be of corresponding sizes and must be matched or
         coordinated as regards cut, material, colours, patterns, trimmings and standard of finish in such a way as to
         indicate clearly that they have been designed to be worn together by the same person.
         If a shirt forms the only upper garment of such a set it must furthermore have the same structure (same yarn,
         same weave, etc .) as the garment covering the lower part of the body.
         The term "suits and co-ordinate suits " also covers sets ofjackets or blazers and trousers or shorts which neither
         match nor co-ordinate but whose corresponding sizes and standard of finish indicate clearly that they are
         intended to be worn together by the same person.
 ---pagebreak--- No L 330 / 244                            Official Journal of the European Communities                                    9 . 12 . 85
    B. Sets not covered by A, of which two or three components form a suit or co-ordinate suit within the meaning of
        this Additional Note, shall remain classified under subheading 61.01 B V c) provided that the sets derive their
       essential character from these components.
2 . A. For the purposes of subheading 61.02 B 11 e) 3, "suits and co-ordinate suits, and costumes " shall be considered
       to be sets of two or three garments (other than knitted or crocheted garments) comprising:
        (a) one of the following garments covering the lower part of the body:
            — trousers,
            — shorts,
            — skirt or divided skirt,
            and
       (b) one or two of the following garments covering the upper part of the body:
            — jacket or blazer,
            — windcheater, waister-jacket and the like,
            — blouse or shirt-blouse,
            — waistcoat, tunic or other outer garment of subheading 61.02 b II e) 9.
       All the components of a suit, co-ordinate suit or costume must be of corresponding sizes and must be matched
       or co-ordinated as regards cut, material, colours, patterns, trimmings and standard offinish in such away as to
       indicate clearly that they have been designed to be worn together by the same person.
       If a blouse or shirt-blouse forms the only upper garment of such a set it must furthermore have the same
       structure (same yarn, -same weave, etc.) as the garment covering the lower part of the body.
        The term "suits and co-ordinate suits, and costumes " also covers sets ofjackets or blazers and trousers, shorts,
       skirts or divided skirts which neither match nor co-ordinate but whose corresponding sizes and standard of
       finish indicate clearly that they are intended to be worn together by the same person.
    B. Sets not covered by A, of which two or three components form a suit, co-ordinate suit or costume within the
       meaning of this Additional Note, shall remain classified under subheading 61.02 B II e) 3 provided that the sets
       derive their essential character from these components.
ll                                                                                                           Rate of duty
    Heading                                             Description
     number                                                                                           Autonomous     Conventional
                                                                                                          %                 %
       1                                                     2                                             3                4
     61.01       Men's and boys' outer garments:
                 A. Garments of the "cowboy" type and other similar garments for amusement
                      and play, less than commercial size 158 ; garments of textile fabric of heading
                      No 59.08 , 59.11 or 59.12:
ll                      I. Garments of the "cowboy" type and other similar garments for
                            amusement and play, less than commercial size 158                             24               8,7
\\                     11 . Other:   '                                                                             ll
                            a)  Coats                                          . ......                   20                14
                            b)  Other                                                                     20                14
                 B.   Other :
                        I. Industrial and occupational clothing:
                            a ) Overalls , including boiler suits and bibs and braces :
ll                              1.  Of cotton                                                             20               14,8
                                2.  Of other textile materials                                            20               14,2
ll                          b ) Other:                                                                I
\\                              1.  Of cotton                                  »                          20              14,1
ll                              2.  Of other textile materials                                            20                14
 ---pagebreak--- 9 . 12 . 85                            Official Journal of the European Communities                          No L 330 / 245
                                                                                                        Rate of duty
     Heading
      number                                          Description                                Autonomous     Conventional
                                                                                                      %               %
         1                                                 2                                          3               4
      61.01   B.  II . Swimwear:
     (cont'd)          a) Of man-made textile fibres                                                 20               14
                       b ) Of other textile materials                                                20              14,2
                 III. Bath robes, dressing gowns, smoking jackets and similar indoor wear:
                       a ) Of man-made textile fibres                                                20              14,9
                       b ) Of cotton                                                                 20               14
                       c) Of other textile materials                                                 20               14
                 IV . Parkas; anoraks, windcheaters, waister jackets and the like:
                       a ) Of man-made textile fibres                                                20              14,1
                       b) Of cotton                                                                  20               14
                       c) Of other textile materials                                                 20              14,9
                  V. Other:
                       a ) Jackets ( excluding waister jackets) and blazers:
                           1.   Of wool or of fine animal hair                                       20               14
                           2 . Of man-made textile fibres                                            20               14
                           3 . Of cotton                                                             20              14,1
                           4 . Of other textile materials                                            20               14
                       b) Overcoats, raincoats and other coats; cloaks and capes:
                           1... Of wool or of fine animal hair                                       20              15,4
                           2 . Of man-made textile fibres:
                                aa) Of a weight, per garment, of 1 kg or less                        20               14
                                bb ) Other                                                           20               14
                           3 . Of cotton :
                                aa) Of a weight, per garment, of 1 kg or less                        20               14
                                bb ) Other                                                           20               14
                           4.   Of other textile materials                                           20              14,6
                       c) Suits and co-ordinate suits (excluding ski suits):
                           1:   Of  wool or of fine animal hair                                      20               14
                           2.   Of  man-made textile fibres                  . .                     20               14
                           3.   Of  cotton                                                           20               14
                           4.   Of  other textile materials                                          20               14
                       d ) Shorts:
                           1.   Of wool or of fine animal hair                                       20               14
                           2 . Of man-made textile fibres                                            20              14,1
                           3 . Of cotton                                                             20               14
                           4 . Of other textile materials                                            20               14
                       e) Trousers:
                           1.   Of  wool or of fine animal hair                                      20               14
                           2.   Of  man-made textile fibres                                          20               14
                           3.   Of  cotton          .. ...                                           20               14
                           4.   Of  other textile materials                                          20               14
                       f) Ski suits consisting of two or three pieces:
                           1 . Of wool or of fine animal hair , of cotton or of man-made textile
                                fibres                                                               20              14,1
                           2.   Of other textile materials                                           20               14
 ---pagebreak--- No L 330 / 246                          Official Journal of the European Communities                             9 . 12 . 85
\\                                                                                                  Rate of duty
   Heading
    number                                            Description                            Autonomous     Conventional
                                                                                                  %                %
      1                                                    2                                      3                4
    61.01      B. V. g) Other garments :
   (cont'd)                  1.   Of wool or of fine animal hair                                                   15
                                                                                                 20
                             2.   Of man-made textile fibres                                     20               14,3
                             3.   Of cotton                                                      20                14
                            4 ... Of other textile materials                                     20                14
    61.02      Women's, girls' and infants' outer garments:
               AT Babies' garments; girls' garments up to and including commercial size 86;
                  garments of the "cowboy" type and other similar garments for amusement
                  and play , less than commercial size 158 :
                    I. Babies' garments; girls' garments up to and including commercial
                        size 86 :
                        a ) Of cotton                                                            22               10,5
                        b ) Of other textile materials                                           22               10,5
                   II . Other                                                                    24                8,7
               B. Other :
                    I. Garments of textile fabric of heading No 59.08 , 59.11 or 59.12:
                        a ) Coats                                                                20                14
                        b ) Other                                                                20                14
                   II . Other:
                        a) Aprons, overalls, smock-overalls and other industrial and
                            occupational clothing (whether or not also suitable for domestic
                            use):
                            1.    Of cotton                                                      20                14
                            2.    Of other textile materials                                     20                14
                        b ) Swimwear:
                            1 . Of man-made textile fibres                                       20                16
                            2 . Of other textile materials                                       20                14
                        c) Bath robes, dressing gowns , bed jackets and similar indoor wear:
                            1 . Of man-made textile fibres                                       20              15,2
                            2 . Of cotton                                                        20                14
                            3.    Of other textile materials                                     20                14
                        d ) Parkas ; anoraks , windcheaters , waister jackets and the like:
                            1.    Of man-made textile fibres                                     20                 14
                            2.    Of cotton                                                      20                 14
                            3.    Of other textile materials                                     20               14,2
                        e) Other :
                            1 . Jackets (excluding waister jackets ) and blazers:
                                  aa ) Of wool or of fine animal hair                            20               14,1
                                  bb ) Of man-made textile fibres ...»                           20                 14
                                  cc ) Of cotton                                                 20                 14
                                  dd) Of other textile materials                                 20                 14
                            2 . Coats and raincoats ; cloaks and capes :
                                  aa ) Of wool or of fine animal hair                            20               14,4
                                  bb) Of man-made textile fibres :
                                       11 . Of a weight, per garment, of 1 kg or less            20                14
                                       22 . Other                                                20                14
 ---pagebreak--- 9 . 12 . 85                            Official Journal of the European Communities                         No L 330 / 247
l                                                                                                       Rate of duty
     Heading
      number                                           Description                               Autonomous     Conventional
                                                                                                      %               %
         1                                                 2                                          3               4
      61.02   B.   II . e) 2 . cc)   Of cotton :
     (cont'd)                        11 . Of a weight, per garment, of 1 kg or less                  20               14
                                     22 .   Other                                                    20               14
                               dd ) Of other textile materials                                       20               14
                           3 . Suits and co-ordinate suits (excluding ski suits ), and costumes:
                               aa ) Of wool or of fine animal hair                  .                20              14.2
                               bb ) Of man-made textile fibres                                       20              14.3
                               cc) Of cotton . .                                                     20               14
                               dd ) Of other textile materials                                       20              14,1
                           4.  Dresses :
                               aa) Of silk or of noil or other waste silk                            20               14
                               bb ) Of wool or of fine animal hair                                   20              14.1
                               cc) Of synthetic textile fibres                                       20              14.2
                               dd) Of regenerated textile fibres                                     20              14,8
                               ee )  Of cotton                                                       20              14,1
                               ff)   Of other textile materials                                      20               14
                           5 . Skirts , including divided skirts:
                               aa )  Of wool or of fine animal hair                                  20              14,1
                               bb )  Of man-made textile fibres                                      20              14,1
                               cc)   Of cotton                                                       20               14
                               dd )  Of other textile materials .                                    20               14
                           6.  Trousers and slacks :
                               aa )  Of wool or of fine animal hair                                  20               14
                               bb )  Of man-made textile fibres                                      20              14.1
                               cc )  Of cotton                                                       20               14
                               dd )  Of other textile materials                                      20               14
                           7 . Blouses and shirt-blouses :
                               aa )  Of   silk or of noil or other waste silk                        20               14
                               bb ) Of    man-made textile fibres                                    20              14.2
                               cc)   Of   cotton                                                     20              14,1
                               dd ) Of    other textile materials                                    20              14,1
                           8 . Ski suits consisting of two or three pieces :
                               aa ) Of wool or of fine animal hair , of cotton or of man-made
                                    textile fibres                                                   20              14,1
                               bb ) Of other textile materials                                       20               14
                           9 . Other garments :
                               aa ) Of wool or of fine animal hair                                   20              14.3
                               bb ) Of man-made textile fibres                                       20              14,1
                               cc) Of cotton                                                         20               14
                               dd) Of other textile materials                                        20               14
      61.03   Men's and boys' under garments, including collars, shirt fronts and cuffs:
              A. Shirts :
                    I. Of synthetic textile fibres                                                   20              13,1
                  II . Of cotton                                                                     20               13
                 III . Of other textile materials                                                    20              13,1
 ---pagebreak--- No L 330 / 248                          Official Journal of the European Communities                              9 . 12 . 85
                                                                                                      Rate of duty
      Heading
       number                                          Description                            Autonomous      Conventional
                                                                                                  %                  /0
          1                                                2                                       3                 4
       61.03     B. Pyjamas :
      (cont'd)         I. Of synthetic textile fibres                                             20                13
                     II . Of cotton                                                               20                13
                    III . Of other textile materials                                              20                13
                 C. Other:
                       I. Of synthetic textile fibres                                             20               13,5
                     II . Of cotton                                                               20                 13
                    III . Of other textile materials                                              20                 13
       61.04     Women's, girls' and infants' under garments:
                 A. Babies' garments; girls' garments up to and including commercial size 86:
                      I. Of cotton                                                                22                 13
                     II . Of other textile materials                                              22                 13
                 B. Other:
                      I. Pyjamas and nightdresses:
                          a) Of synthetic textile fibres                                          22                 13
                          b) Of cotton                                                            22                 13
                          c) Of other textile materials .                                         22                 13
                    II . Other:
                          a) Of synthetic textile fibres                                          22               13,6
                          b) Of cotton                                                            22                 13
                          c) Of other textile materials                                           22                 13
       61.05     Handkerchiefs:
                 A. Of cotton . .                                                                10,5               (a)
                 B. Of silk , of noil or of other waste silk                                      20                 10
                 C. Of other textile materials                                                    20               10,4
       61.06     Shawls, scarves, mufflers , mantillas, veils and the like:
                 A. Of silk or of noil or other waste silk                . . . .                 21                8,1
                 B. Of synthetic textile fibres                                                   21                9,2
                 C. Of regenerated textile fibres                                                 21                9.7
                 D. Of wool or of fine animal hair                                                21                8,1
                 E. Of cotton                                                                     21                8,5
                 F. Of other textile materials                                                    21                8.8
( a) See Annex .
 ---pagebreak--- 9 . 12 . 85                         Official Journal of the European Communities                            No L 330 / 249
                                                                                                        Rate of duty
     Heading
      number                                      Description                                    Autonomous     Conventional
                                                                                                      %              %
         1                                             2                                              3              4
      61.07  Tics, bow tics and cravats:
             A. Of silk or of noil or other waste silk                                               21              6,7
\\           B. Of synthetic textile fibres                                                          21              6,3
!!           C. Of regenerated textile fibres                                                        21              6,3
             D. Of other textile materials                                                           21              6,3
     [61.08]
                                                                                                              I
      61.09  Corsets, corset-belts, suspender-belts, brassieres, braces, suspenders, garters and
             the like (including such articles of knitted or crocheted fabric), whether or not
             elastic:
             A. Corselets                                                                            21              6,5
             B. Corsets                                                                              21              6,5
||           C. Girdles and panty-girdles                                                            21              6,6
Il           D. Brassieres                                                                           21              6,7
             E. Other, including parts of the products of heading No 61.09                           21              6,6
      61.10  Gloves, mittens, mitts, stockings, socks and sockettes, not being knitted or
             crocheted goods                                                                         21              8,3
      61.11  Made up accessories for articles of apparel (for example, dress shields, shoulder
             and other pads, belts, muffs, sleeve protectors, pockets) ,              ...            21              7,6
 ---pagebreak--- No L 330 / 250                              Official Journal of the European Communities                                     9. 12 . 85
                                                                CHAPTER 62
                                                OTHER MADE UP TEXTILE ARTICLES
Notes
1 . The headings of this Chapter are to be taken to apply to the articles of the kinds described therein only when made
    up of any textile fabric (other than felt and bonded fibre or similar bonded yarn fabrics) or of the braids or
    trimmings of heading No 58.07, not being knitted or crocheted goods .
2 . The headings of this Chapter do not cover:
    ( a ) Goods falling within Chapter 58 , 59 or 61 ; or
    ( b ) Old clothing or other articles falling within heading No 63.01 .
                                                                                                                 Rate of duty
      Heading
      number                                               Description                                    Autonomous     Conventional
                                                                                                              %                %
          1                                                    2                                               3               4
       62.01       Travelling rugs and blankets:
                   A. Electrically heated                                                                     19               8,3
||                 B.   Other :
                          I. Of cotton                                                                        19              7,5
li                       II . Of other textile materials :                                                             I
l   .\                        a)  Of wool or of fine animal hair:
                                  1 . Wholly of wool or of fine animal hair                                   19               14
                                  2.   Other                                                                  19               14
II                            b) Of synthetic textile fibres                                                  19               14
                              c) Of regenerated textile fibres                                                19               14
                              d)  Of other textile materials                                                  19               14
       62.02       Bed linen, table linen , toilet linen and kitchen linen; curtains and other furnishing
                   articles :                                                                                          l
                   A.   Net curtains :                                                                    I
                          I. Of flax or ramie                                                                 22               13
                         II . Of other textile materials                                                      22              20,8
Il                 B.   Other :                                                                           I
II                        I. Bed linen :                                                                               I
                              a ) Of cotton                                                                   22               13
                              b ) Of flax or ramie                                                            22               13
Il                            c) Of other textile materials                                                   22              13,3
                         II . Table linen :
II                            a)  Of cotton :                                                             II
                                  1 . Made with yarns of different colours                                    22              13,1
                                  2.   Printed                                                                22               13
li                                3.   Other                                                                  22               13
                              b)  Of flax or ramie                                                            22              13,3
II                            c)  Of other textile materials                                                  22               14
 ---pagebreak--- 9 . 12 . 85                           Official Journal of the European Communities                          No L 330 / 251
                                                                                                        Rate of duty
     Heading
      number                                        Description                                  Autonomous     Conventional
                                                                                                      %               %
         1                                              2                                             3                4
      62.02   B. III . Toilet linen and kitchen linen :                                          I
     (cont'd)          a ) Of cotton :
II                         1 . Of terry towelling and similar terry fabrics                          22                13
li                         2 . Other                                                                 22              13,1
                       b ) Of flax or ramie                                                          22                13
\                      c ) Of other textile materials                                                22              15,5
||               IV . Curtains and other furnishing articles:                                    l
                       a ) Of cotton                                                 .               22              13,1
                       b ) Of flax or ramie                                                          22               13
                       c) Of other textile materials .                                               22              14 ,7
      62.03   Sacks and bags, of a kind used for the packing of goods:
              A. Of jute or of other textile bast fibres of heading No 57.03 :                   \
                   I. Used                                                                           11              11,7
                  II . Other :                                                                   l\
                       a ) Of fabric weighing less than 310 g / m2                                   23                9
                       b) Of fabric weighing not less than 310 g / m2 but not more than II\
                           500 g / m2                                                                23               8,7
                       c) Of fabric weighing more than 500 g/ m2                                     23               7,9
              B. Of other textile materials:                                                     \
\\                 I. Used :                                                                     l\
||                     a ) Of flax or of sisal                                                       10              13,4
                       b ) Other ...                                                                 19              10,7
                  II . Other:                                                                                 \
!!                     a ) Of cotton                                                                 19               7,2
                       b) Of fabric of synthetic textile fibres:                                 II
                           1 . Made from polyethylene or polypropylene strip                         19               7,2
                           2.   Other                                                                19               7,3
                       c) Of fabric of other textile materials                                       19               10
      62.04   Tarpaulins, sails, awnings, sunblinds, tents and camping goods:
li            A. Of cotton :
                   I. Tarpaulins , sails, awnings (other than caravan awnings) and sunblinds         19              14,3
                  II . Tents ( including caravan awnings)                                            19              14,2
                 III . Pneumatic mattresses                                                          19              14,2
                 IV . Other camping goods www                                                  .     19               14
              B. Of other textile materials:
                   I. Tarpaulins , sails , awnings (other than caravan awnings) and sunblinds:
                       a) Of synthetic textile fibres                                                19                14
                       b ) Of other textile materials                                                19               14
 ---pagebreak--- No L 330 / 252                                  Official Journal of the European Communities                                                            9 . 12 . 85
                                                                                                                                          Rate of duty
    Heading
    number                                                       Description                                                     Autonomous         Conventional
                                                                                                                                       %                  %
        1                                                              2                                                               3                   4
      62.04          B.   II. Tents (including caravan awnings)                                                                       19                 14.4
   (cont'd)              III . Pneumatic mattresses                                                                                   19                 20.5
                         IV. Other camping goods                                                                                      19                 14,5
     62.05           Other made up textile articles (including dress patterns):
                     A. Escape chutes, for use in civil aircraft (a)                                                                  21                 Free
                     B. Strips for the internal reinforcement of belts, of a width of not less than
                         12 mm but not more than 102 mm, composed of two strips of fabric of
                         cotton or of regenerated textile fibres, which have been stuck together, the
                         edges of the narrower strip , which has been stiffened by impregnation with
                         synthetic resin , being covered by the folding over of the edges of the wider
                         strip                                                                                                        21                  8,2
                     C. Floor cloths , dish cloths , dusters and the like                                                             21                  7,7
                     D. Fans and hand screens                                                                                         21                  6,3
                     E. Other :
                           I. Laces; watch straps                                                                                     21                  8,1
                          II . Other                                                                                                  21                  6,9
  (a ) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II , paragraph B, of the Preliminary
        Provisions .
 ---pagebreak--- 9 . 12 . 85                         Official Journal of the European Communities                             No L 330 / 253
                                                         CHAPTER 63
                             OLD CLOTHING AND OTHER TEXTILE ARTICLES : RAGS
                                                                                                         Rate of duty
     Heading
     number                                        Description                                   Autonomous      Conventional
                                                                                                     %                 %
         1                                              2                                             3                4
      63.01  Clothing, clothing accessories, travelling rugs and blankets, household linen and
             furnishing articles (other than articles falling within heading No 58.01 , 58.02 or
             58.03 ), of textile materials, footwear and headgear of any material, showing
             signs of appreciable wear and imported in bulk or in bales, sacks or similar bulk
             packings:
             A. Used clothing                                                                        18               6,6
             B. Other                                           »                                    18               15,1
      63.02  Used or new rags, scrap twine, cordage, rope and cables and worn out articles of
             twine, cordage, rope or cables                                                         Free              0,6
 ---pagebreak--- No L 330 / 254                              Official Journal of the European Communities                                     9 . 12 . 85
                                                              SECTION XII
   FOOTWEAR, HEADGEAR, UMBRELLAS, SUNSHADES, WHIPS, RIDING-CROPS AND PARTS THEREOF;
                  PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS;
                                                    ARTICLES OF HUMAN HAIR
                                                               CHAPTER 64
                               FOOTWEAR, GAITERS AND THE LIKE ; PARTS OF SUCH ARTICLES
Notes
1 . This Chapter does not cover:
       ( a ) Footwear, without applied soles , knitted or crocheted (heading No 60.03 ) or of other textile fabric { except felt
             or bonded fibre or similar bonded yarn fabrics) (heading No 62.05 );
       ( b ) Old footwear falling within heading No 63.01 ;
       (c) Articles of asbestos ( heading No 68.13 );
       (d) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading No 90.19 ); or
       (e ) Toys and skating boots with skates attached (Chapter 97 ).
2 . For the purposes of headings Nos 64.05 and 64.06 , the expression "parts" is to be taken not to include pegs , boot
       protectors , eyelets, boot hooks, buckles , ornaments, braid , laces , pompons or other trimmings (which are to be
       classified in their appropriate headings) or buttons or other goods falling within heading No 98.01 .
3 . For the purposes of heading No 64.01 , the expression "rubber or artificial plastic material" is to be taken to include
       any textile fabric coated or covered externally with one or both of those materials .
                                                                                                                 Rate of duty
        Heading
         number                                           Description                                     Autonomous     Conventional
                                                                                                              %                %
             1                                                 2                                               3                4
          64.01       Footwear with outer soles and uppers of rubber or artificial plastic material . .       20                20
          64.02       Footwear with outer soles of leather or composition leather; footwear (other than
                      footwear falling within heading No 64.01 ) with outer soles of rubber or artificial
                      plastic material:
li                    A. Footwear with uppers of leather                                                      20               8,1
                    B.                    .......
                                           Other                 .              ........
                                                                                 . ...             ....       20
                                                                                                                        ....   (a)
          64.03       Footwear with outer soles of wood or cork                                               18               5,8
( a ) See Annex .
 ---pagebreak--- 9 . 12 . 85                        Official Journal of the European Communities                            No L 330 / 255
ll                                                                                                     Rate of duty
     Heading
     number                                      Description                                    Autonomous     Conventional
                                                                                                    %               %
         1                                            2                                              3               4
      64.04  Footwear with outer soles of other materials                                           18              4,9
      64.05  Parts of footwear, removable in-soles, hose protectors and heel cushions, of any
             material except metal:
             A. Assemblies of uppers affixed to inner soles or to other sole components, but
                 without outer soles                                                                18              5,8
             B. Other                                                                               16              4,7
      64.06  Gaiters, spats, leggings, puttees, cricket pads, shin-guards and similar articles,
             and parts thereof                                                                      19               6
 ---pagebreak--- No L 330 / 256                           Official Journal of the European Communities                                     9 . 12 . 85
                                                             CHAPTER 65
                                                HEADGEAR AND PARTS THEREOF
Notes
1 . This Chapter does not cover:
    ( a ) Old headgear falling within heading No 63.01 ;
    ( b) Hair nets of human hair (heading No 67.04);
    ( c) Asbestos headgear ( heading No 68.13 ); or
    (d) Dolls' hats or other toy hats, or carnival articles of Chapter 97 .
2 . Heading No 65.02 is to be taken not to apply to hat-shapes made by sewing (other than hat-shapes made by the
    sewing in spirals of plaited or other strips).
Ill                                                                                                           Rate of duty
      Heading
      number                                            Description                                    Autonomous     Conventional
                                                                                                           %                %
          1                                                  2                                              3                4
       65.01      Hat-forms, hat bodies and hoods of feit, neither blocked to shape nor with made
                  brims; plateaux and manchons (including slit manchons), of felt:
|                 A.   Of fur felt or of felt of wool and fur                                              13              5,1
                  B.   Other                                                                               11              5,3
       65.02      Hat-shapes, plaited or made from plaited or other strips of any material, neither
                  blocked to shape nor with made brims:
                  A. Of wood shavings or strips, straw , bark , esparto , aloe, Manila hemp ( abaca ),
                       sisal or other unspun vegetable fibres                                               8               1,2
                  B.   Of other materials                                                                  15              4,6
       65.03      Felt hats and other felt headgear, being headgear made from the felt hoods and
                  plateaux falling within heading No 65.01 , whether or not lined or trimmed:
                  A.   Not lined or trimmed :
                         I. Of fur felt or of felt of wool and fur                      .........          15               5,1
                        II . Other . . .                                                                   15               5,3
||                B.   Lined or trimmed :                                                                           \
                         I. Of fur felt or of felt of wool and fur                                         17                10
                        II . Other                                                                         17                 6
 ---pagebreak--- 9 . 12 . 85                            Official Journal of the European Communities                            No L 330 / 257
\\                                                                                                         Rate of duty
     Heading
      number                                        Description                                     Autonomous     Conventional
                                                                                                        %               %
         1                                               2                                               3               4
      65.04  Hats and other headgear, plaited or made from plaited or other strips of any
             material, whether or not lined or trimmed:
li           A. Not lined or trimmed:
                   I. Of wood shavings or strips , straw, bark, esparto, aloe, Manila hemp
                       ( abaca), sisal or other unspun vegetable fibres                                 11              0,6
\\                II . Of other materials                                                               16              0,6
             B. Lined or trimmed         .                                                              18              5,8
      65.05  Hats and other headgear (including hair nets), knitted or crocheted, or made up
             from lace, felt or other textile fabric in the piece (but not from strips), whether or
             not lined or trimmed                                                                       19               6
      65.06  Other headgear, whether or not lined or trimmed                                            19              6,2
      65.07  Head-bands, linings, covers, hat foundations, hat frames (including spring frames
             for opera hats), peaks and chinstraps, for headgear:
ll           A. Head-bands                                                                              12              3,8
             B. Other                                                                                   16              5,3
 ---pagebreak--- No L 330 / 258                          Official Journal of the European Communities                                  9 . 12 . 85
                                                           CHAPTER 66
               UMBRELLAS, SUNSHADES, WALKING-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF
Notes
1 . This Chapter does not cover:
    ( a) Measure walking-sticks or the like (heading No 90.16 );
    (b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93 ); or
    (c) Goods falling within Chapter 97 ( for example, toy umbrellas and toy sunshades).
2 . Heading No 66.03 is to be taken not to apply to parts, trimmings or accessories of textile material , nor to covers,
    tassels , thongs , umbrella cases or the like, of any material . Such goods imported with , but not fitted to , articles
    falling within heading No 66.01 or 66.02 are to be classified separately and are not to be treated as forming part of
    those articles .
li                                                                                                        Rate of duty
      Heading
      number                                          Description                                  Autonomous     Conventional
                                                                                                       %                %
         1                                                2                                             3                4
       66.01       Umbrellas and sunshades (including walking-stick umbrellas, umbrella tents, and
                   garden and similar umbrellas)                                                       20                8
       66.02       Walking-sticks (including climbing-sticks and seat-sticks), canes, whips,
                   riding-crops and the like                                                           17                5
       66.03       Parts, fittings, trimmings and accessories of articles falling within heading
                   No 66.01 or 66.02 :
                   A.   Handles and knobs                                                              17               5,1
                   B. Frames , including frames mounted on shafts (sticks)                             19                 8
                   C. Other parts, fittings, trimmings and accessories                                 17               7,2
 ---pagebreak---                                                                                                                             n
9 . 12 . 85                              Official Journal of the European Communities                            No L 330 / 259
                                                             CHAPTER 67
                 PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN;
                                       ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
Notes
1 . This Chapter does not cover:
    ( a ) Straining cloth of human hair (heading No 59.17);
    (b) Floral motifs of lace, of embroidery or other textile fabric (Section XI);
    ( c) Footwear ( Chapter 64 );
    (d ) Headgear (Chapter 65 );
    (e) Powder-puffs (heading No 96.05 ) or hair sieves (heading No 96.06 ); or
    (f) Toys, sports requisites or carnival articles (Chapter 97).
2 . Heading No 67.01 is to be taken not to apply to:
    (a) Goods (for example, bedding) in which feathers or down constitute only filling or padding;
    (b) Articles of apparel and accessories thereto in which feathers or down constitute no more than mere trimming or
          padding; or
    (c) Artificial flowers or foliage or parts thereof or made up articles of heading No 67.02
3 . Heading No 67.02 is to be taken not to apply to:
    ( a ) Articles of glass ( Chapter 70);
    (b) Artificial flowers, foliage or fruit of pottery , stone, metal , wood or other materials, obtained in one piece by
          moulding, forging, carving, stamping or other process , or consisting of parts assembled otherwise than by
          binding, glueing or similar methods .
li                                                                                                           Rate of duty
      Heading
      number                                           Description                                    Autonomous     Conventional
                                                                                                           %              %
          1                                                 2                                              3              4
       67.01        Skins and other parts of birds with their feathers or down, feathers, parts
                    of feathers, down, and articles thereof (other than goods falling within heading
                    No 05.07 and worked quills and scapes):
                    A. Skins and other parts of birds with their feathers or down; feathers, parts of
                         feathers and down                                                                15              6,6
                    B.   Other                                                                            22               6
 ---pagebreak--- No L 330 / 260                        Official Journal of the European Communities                                      9 . 12 . 85
ll                                                                                                          Rate of duty
   Heading
    number                                          Description                                      Autonomous     Conventional
                                                                                                          %               %
      1                                                  2                                                3                4
    67.02      Artificial flowers, foliage or fruit and parts thereof; articles made of artificial
               flowers, foliage or fruit:
               A. Artificial flowers, foliage or fruit and parts thereof:
II                   I. Parts                                                                            18               8,3
ll                  II . Other                                                                           21               8,9
               B. Articles made of artificial flowers, foliage or fruit                                  23               8,3
    67.03      Human hair, dressed , thinned , bleached or otherwise worked; wool, other animal
               hair and other textile materials, prepared for use in making wigs and the like:
Il             A. Human hair, not further worked than dressed .                                           9               3,5
               B. Other                                                                                  14              4,9
    67.04      Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or
               animal hair or of textiles; other articles of human hair (including hair nets ) . . .     19              5,4
   [67.05 ]
                                                                                                                  1
 ---pagebreak--- 9 . 12 . 85                              Official Journal of the European Communities                        No L 330 / 261
                                                         SECTION XIII
                     ARTICLES OF STONE , OF PLASTER, OF CEMENT, OF ASBESTOS, OF MICA
                  AND OF SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
                                                          CHAPTER 68
         ARTICLES OF STONE , OF PLASTER , OF CEMENT, OF ASBESTOS , OF MICA AND OF SIMILAR MATERIALS
Notes
1 . This Chapter does not cover:
     ( a ) Goods falling within Chapter 25 ;
     ( b ) Coated or impregnated paper falling within heading No 48.07 ( for example , paper coated with mica powder or
            graphite, bituminised or asphalted paper);
     ( c) Coated or impregnated textile fabric falling within Chapter 59 ( for example , mica-coated fabric , bituminised or
            asphalted fabric);
     (d) Articles falling within Chapter 71 ;
     ( e) Tools or parts of tools , falling within Chapter 82 ;
     ( f) Lithographic stones of heading No 84.34 ;
     (g) Electrical insulators ( heading No 85.25 ) or fittings of insulating material falling within heading No 85.26 ;
     (h ) Dental burrs ( heading No 90.17);
     ( ij ) Goods falling within Chapter 91 (for example, clocks and clock cases);
     ( k) Goods falling within heading No 95.08 , if made of materials specified in Note 2 ( b ) to Chapter 95 ;
     (1 ) Articles falling within Chapter 97 ( for example , toys , games and sports requisites);
     (m ) Goods falling within heading No 98.01 (for example , buttons), No 98.05 ( for example , slate pencils) or
            No 98.06 ( for example , drawing slates); or
     ( n ) Works of art , collectors' pieces or antiques ( Chapter 99 ).
2 . In heading No 68.02 the expression "worked monumental or building stone" is to be taken to apply not only to the
     varieties of stone referred to in headings Nos 25.15 and 25.16 but also to all other natural stone ( for example ,
     quartzite , flint, dolomite and steatite) similarly worked ; it is, however, to be taken not to apply to slate .
 ---pagebreak--- No L 330 / 262                           Official Journal of the European Communities                                9 . 12. 85
                                                                                                         Rate of duty
   Heading
    number                                              Description                               Autonomous     Conventional
                                                                                                       %                %
      1                                                     2                                          3                4
    68.01      Road and paving setts, curbs and flagstones, of natural stone (except slate) . . .      4               2,2
    68.02      Worked monumental or building stone, and articles thereof (including mosaic
               cubes), other than goods falling within heading No 68.01 or within Chapter
               69 :
               A. Worked monumental or building stone:
                      I. Simply cut or sawn , with a flat or even surface:
                          a ) Calcareous stone or alabaster                                           10               5,4
                          b ) Other stone :
                              1 . Flint for lining grinders                                            6                3,6
                              2.  Other                                                                8                3,2
                     II . Moulded or turned , but not otherwise worked :
                          a ) Calcareous stone or alabaster                                           12               4,4
                          b ) Other stone                                                             10               3,9
                    III . Polished , decorated or otherwise worked , but not carved:
                          a ) Calcareous stone or alabaster                                           15                5,i
                          b) Other stone:
                              1 . Of a net weight of less than 10 kg                                  13                5,6
                              2 . Other                                                               13              Free
                    IV . Carved                                                                       14               4,9
               B. Mosaic cubes; powder, granules and chippings , artificially coloured                14              Free
    68.03      Worked slate and articles of slate, including articles of agglomerated slate ....       6                3,8
    68.04      Hand polishing stones, whetstones, oilstones, hones and the like, and millstones,
               grindstones, grinding wheels and the like (including grinding, sharpening,
               polishing, trueing and cutting wheels, heads, discs and points), of natural stone
               (agglomerated or not), of agglomerated natural or artificial abrasives, or of
               pottery, with or without cores, shanks, sockets, axles and the like of other
               materials, but without frameworks; segments and other finished parts of such
               stones and wheels, of natural stone (agglomerated or not), of agglomerated
               natural or artificial abrasives, or of pottery:
               A. Hand polishing stones , whetstones , oilstones , hones and the like:
                      I. Of agglomerated abrasives                                                    11               4,4
                     II . Other                                                                        8                3,6
               B.   Other :
                      I. Of agglomerated abrasives:
                          a) Made of natural or synthetic diamonds                                    10                3,5
                          b ) Other                                                                   10                3,1
                     II . Other                                                                        8                3,1
   [68.05 ]
 ---pagebreak--- 9 . 12 . 85                                          Official Journal of the European Communities                                                         No L 330 / 263
                                                                                                                                                    Rate of duty
      Heading
      number                                                           Description                                                       Autonomous           Conventional
                                                                                                                                                %                    %
          1                                                                 2                                                                    3                    4
       68.06            Natural or artificial abrasive powder or grain, on a base of woven fabric, of
                        paper, of paperboard or of other materials, whether or not cut to shape or sewn
                        or otherwise made up                                                                       ...                          11                  4,4
       68.07            Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded
                        clays, foamed slag and similar expanded mineral materials; mixtures and articles
                        of heat-insulating, sound-insulating, or sound-absorbing mineral materials, other
                        than those falling in heading No 68.12 or 68.13 or in Chapter 69:
                        A. Slag wool , rock wool and similar mineral wools                                                                      10                   2'V
                        B. Other                                                                                                                 9                    3
       68.08            Articles of asphalt or of similar material (for example, of petroleum bitumen or
                        coal tar pitch)                                                                                                          8                   2,7
       68.09            Panels, boards, tiles, blocks and similar articles of vegetable fibre, of wood fibre,
                        of straw, of wood shavings or of wood waste (including sawdust), agglomerated
                        with cement, plaster or with other mineral binding substances                                                           14                  4,4
       68.10            Articles of plastering material:
                        A. Boards, sheets, panels, tiles and the like, not ornamented . .                                                        7                   2,9
                        B. Other                                                                                                                10                   3,3
       68.11            Articles of cement (including slag cement), of concrete or of artificial stone
                        (including granulated marble agglomerated with cement), reinforced or not . . .                                         10                   3,2
       68.12            Articles of asbestos-cement, of cellulose fibre-cement or the like:
                        A. Building materials                                                                                                   10                   3,2
                        B. Other                                                                                                                13                   6,1
      68.13             Fabricated asbestos and articles thereof (for example, asbestos board, thread and
                        fabric; asbestos clothing, asbestos jointing), reinforced or not, other than goods
                        falling within heading No 68.14; mixtures with a basis of asbestos and mixtures
                        with a basis of asbestos and magnesium carbonate, and articles of such
                        mixtures :
                        A. Fabricated asbestos (for example, carded fibres, dyed fibres)                                                        10                   5,3
                        B. Articles of asbestos :
                               I. Thread                                                                                                        13                  8,1
                              II . Fabric                                                                                                       17                   10
                             III . Other :
                                   a ) For use in civil aircraft ( a )                                                                          17                  Free
                                   b ) Other                                                                                                    17                  7,3
                        C. Mixtures with a basis of asbestos and mixtures with a basis of asbestos and
                             magnesium carbonate , and articles of such mixtures:
                               I. Mixtures                                                                                                      10                   8,9
                              II. Articles                                                                                                      18                   5,5
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II , paragraph B, of the Preliminary Provisions.
 ---pagebreak--- No L 330 / 264                                 Official Journal of the European Communities                                                            9 . 12 . 85
                                                                                                                                         Rate of duty
    Heading
    number                                                       Description                                                    Autonomous         Conventional
                                                                                                                                      %                  %
       1                                                              2                                                               3                   4
     68.14          Friction material (segments, discs, washers, strips, sheets, plates, rolls and the
                    like) of a kind suitable for brakes, for clutches or the like, with a basis of
                    asbestos, other mineral substances or of cellulose, whether or not combined with
                    textile or other materials:
                   A, With a basis of asbestos or other mineral substances , for use in civil air­
                         craft ( a )                                                                                                 20                 Free
                    B. Other                                                                                                         20                  5,9
     68.15         Worked mica and articles of mica, including bonded mica splittings on a support
                   of paper or fabric (for example, micanite and micafolium):
ll                 A. Sheets or splittings of mica . . .                                                                              7                  5,9
                   B. Plates, sheets or strips made from mica splittings or powder, whether or not
                         on a support                                                                                                 8                  4,8
li                  C. Other                                                                                                         10                  7,4
     68.16         Articles of stone or of other mineral substances (including articles of peat), not
                    elsewhere specified or included:
ll                  A. Unfired bricks made of chromite                                                                               14                  5,6
                    B. Other                                                                                                         14                  3,1
  (a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II , paragraph B, of the Preliminary
      Provisions .
 ---pagebreak--- 9 . 12 . 85                                Official Journal of the European Communities                                 No L 330 / 265
                                                               CHAPTER 69
                                                          CERAMIC PRODUCTS
Notes
1 . The headings of this Chapter are to be taken to apply only to ceramic products which have been fired after shaping.
     Headings Nos 69.04 to 69.14 are to be taken to apply only to such products other than heat-insulating goods and
     refractory goods .
2 . This Chapter does not cover:
     (a) Goods falling within Chapter 71 (for example, imitation jewellery);
     ( b ) Cermets falling within heading No 81.04 ;
     (c) Electrical insulators (heading No 85.25 ) or fittings of insulating material falling within heading No 85.26 ;
     ( d) Artificial teeth (heading No 90.19 );
     (e) Goods falling within Chapter 91 (for example, clocks and clock cases );
     ( f) Articles falling within Chapter 97 (for example, toys , games and sports requisites);
     ( g) Smoking pipes , buttons or other articles falling within Chapter 98 ; or
     (h) Original statuary, collectors' pieces or antiques (Chapter 99 ).
                                                                                                                    Rate of duty
       Heading
       number                                             Description                                     Autonomous        Conventional
                                                                                                                %                %
           1                                                  2                                                 3                 4
                                 I. HEAT-INSULATING AND REFRACTORY GOODS
        69.01        Heat-insulating bricks, blocks, tiles and other heat-insulating goods of siliceous
                     fossil meals or of similar siliceous earths (for example, kieselguhr, tripolite or
                     diatomite):
                     A. Bricks weighing more than 650 kg / m 3                                                 10                3,8
                                                                                                             subject
                                                                                                           to a min .
                                                                                                         of 0,50 ECU
                                                                                                          per 100 kg
                                                                                                              gross
                     B.   Other                                                                                10                  5
                                                                                                             subject
                                                                                                           to a min .
                                                                                                         of 0,50 ECU
                                                                                                          per 100 kg
                                                                                                              gross
        69.02        Refractory bricks, blocks, tiles and similar refractory constructional goods, other
                     than goods falling within heading No 69.01 :
                     A. With a basis of magnesite , dolomite or chromite                                       10                4,7
                                                                                                            Subject
                                                                                                           to a min .
                                                                                                         of 1,10 ECU
                                                                                                          per 100 kg
                                                                                                              gross
 ---pagebreak--- No L 330 / 266                       Official Journal of the European Communities                                       9 . 12 . 85
                                                                                                            Rate of duty
   Heading
    number                                         Description                                     Autonomous       Conventional
                                                                                                        %                 %
      1                                                 2                                                3                 4
    69.02      B. Other                                                                                 10                4,5
   (cont'd)                                                                                          subject
                                                                                                    to a min.
                                                                                                  of 0,70 ECU
                                                                                                   per 100 kg
                                                                                                      gross
    69.03      Other refractory goods (for example, retorts, crucibles, muffles, nozzles, plugs,
               supports, cupels, tubes, pipes, sheaths and rods), other than goods falling within
               heading No 69.01:
               A. With a basis of graphite or other forms of carbon                                     18                8,3
               B. With a basis of magnesite, dolomite or chromite                                       12                8,9
               C, Other .                                                                               14               8 ,1
                                     II . OTHER CERAMIC PRODUCTS
    69.04      Building bricks (including flooring blocks, support or filler tiles and the like):
Il             A. Common pottery                                                                         8                 4
               B. Other ...                                                                             10               3,8
    69.05      Roofing tiles, chimney-pots, cowls, chimney-liners, cornices and other
               constructional goods, including architectural ornaments:
               A. Roofing tiles of common pottery                                                        7               2,9
               B. Other                                                                                 10               3,8
    69.06      Piping, conduits and guttering (including angles, bends and similar fittings):
               A. Common pottery                                                                         7               3,5
               B. Other                                                                                 16                 8
    69.07      Unglazed setts, flags and paving, hearth and wall tiles:
               A. Tiles, cubes and similar articles for mosaics, whether or not rectangular,
                   which are capable of being enclosed in a square the side of which does not
                   exceed 5 cm                                                                          18                 8
               B. Other :
                     I. Common pottery                                                                  18                 8
                    II . Other                                                                          18                 8
    69.08      Glazed setts, flags and paving, hearth and wall tiles:
               A. Tiles , cubes and similar articles for mosaics , whether or not rectangular,
                   which are capable of being enclosed in a square the side of which does not
                   exceed 5 cm                                        -                                 18                 9
 ---pagebreak--- 9 . 12 . 85                         Official Journal of the European Communities                                  No L 330 / 267
                                                                                                              Rate of duty
     Heading
      number                                        Description                                     Autonomous        Conventional
                                                                                                          %                  %
         1                                              2                                                  3                 4
      69.08   B. Other:
     (cont'd)
                    I. Common pottery                                                                    18                   8
                   II . Other                                                                             18                  9
      69.09   Laboratory, chemical or industrial wares; troughs, tubs and similar receptacles of
              a kind used in agriculture; pots, jars and similar articles of a kind commonly used
              for the conveyance or packing of goods:
              A. Porcelain or china                                                                      21                  7.1
              B. Other                                                                                   16                  5.2
      69.10   Sinks, wash basins, bidets, water closet pans, urinals, baths and like sanitary
                                                                                                         20                  10
                                                                                                       subject
                                                                                                     to a min.            i
                                                                                                     of 8 ECU
                                                                                                    per 100 kg
                                                                                                        gross
      69.11   Tableware and other articles of a kind commonly used for domestic or toilet
              purposes, of porcelain or china (including biscuit porcelain and parian):
              A. White or single-coloured                                                                27                 13,8
                                                                                                       subject
                                                                                                      to a min
                                                                                                  of 13,60 ECU
                                                                                                    per 100 kg
                                                                                                        gross
              B. Other                                                                                   27                 13,5
                                                                                                       subject
                                                                                                     to a min.
                                                                                                    of 28 ECU
                                                                                                    per 100 kg
                                                                                                         net
      69.12   Tableware and other articles of a kind commonly used for domestic or toilet
              purposes, of other kinds of pottery:
              A. Common pottery                                                                          15                  5,9
              B. Stoneware                                                                               17                  6,1
              C. Earthenware or fine pottery:
                    I. White or single-coloured                                                          21                 10,5
                                                                                                       subject
                                                                                                     to a min.
                                                                                                  of 13,60 ECU
                                                                                                    per 100 kg
                                                                                                        gross
                  II. Other                                                                              21               10,5
                                                                                                       subject
                                                                                                     to a min.
                                                                                                   of 18 ECU
                                                                                                    per 100 kg
                                                                                                         net
              D. Other                                                                                   21                  9,1
 ---pagebreak--- No L 330 / 268                      Official Journal of the European Communities                                     9 . 12 . 85
||l                                                                                                      Rate of duty
   Heading
   number                                        Description                                   Autonomous        Conventional
                                                                                                     %                 %
      1                                              2                                               3                  4
    69.13      Statuettes and other ornaments, and articles of personal adornment; articles of
               furniture :
               A. Common pottery                                                                    16                6,5
               B. Porcelain or china                                                                22                11,2
!                                                                                                 subject
                                                                                                to a min.
                                                                                               of 70 ECU
                                                                                               per 100 kg
                                                                                                   gross
               G. Other                                                   .,.                       20                 9,5
                                                                                                  subject
                                                                                                to a min.
                                                                                               of 35 ECU
                                                                                               per 100 kg
                                                                                                   gross
    69.14      Other articles :
               A. Porcelain or china                                                                22                7,9
               B. Other                                                                             18                 5,1
 ---pagebreak--- 9 . 12 . 85                               Official Journal of the European Communities                        No L 330 / 269
                                                              CHAPTER 70
                                                       GLASS AND GLASSWARE
Notes
1 . This Chapter does not cover:
    ( a) Ceramic enamels (heading No 32.08 );
    (b) Goods falling within Chapter 71 (for example, imitation jewellery);
    ( c) Electrical insulators (heading No 85.25 ) or fittings of insulating material falling within heading No 85.26 ;
    (d) Hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers, optically worked optical elements
          or other articles falling within Chapter 90;
    (e) Toys , games , sports requisites , Christmas tree ornaments or other articles falling within Chapter 97 (excluding
          glass eyes without mechanisms for dolls or for other articles of Chapter 97); or
    (f) Buttons , fitted vacuum flasks, scent or similar sprays or other articles falling within Chapter 98 .
2 . The reference in heading No 70.07 to "cast, rolled , drawn or blown glass ( including flashed or wired glass) cut to
    shape other than rectangular shape , or bent or otherwise worked (for example, edge worked or engraved), whether
    or not surface ground or polished" is to be taken to apply to articles made from such glass, provided they are not
    framed or fitted with other materials .
3 . For the purposes of heading No 70.20 , the expression "wool" means:
    ( a ) Mineral wools with a silica ( Si02 ) content not less than 60% by weight;
    ( b ) Mineral wools with a silica (Si02 ) content less than 60% but with an alkaline oxide (K20 and / or Na20 )
          content of more than 5% by weight or a boric oxide (B203 ) content of more than 2% by weight .
    Mineral wools which do not comply with the above specifications fall in heading No 68.07 .
4. For the purposes of the Tariff, the expression "glass" is to be taken to extend to fused quartz and fused silica .
||l                                                                                                       Rate of duty
      Heading
       number                                            Description                              Autonomous      Conventional
                                                                                                      %                 %
          1                                                   2                                        3                4
        70.01       Waste glass (cullet); glass in the mass (excluding optical glass):
li                  A. Waste glass ( cullet )                                                        Free              Free
li                  B. Glass in the mass (excluding optical glass):                            l
                          I. Glass of the variety known as "enamel " glass                            10               3,2
                         II . Other                                                                    9               2,9
      [ 70.02]
 ---pagebreak--- No L 330 / 270                                        Official Journal of the European Communities                                                                 9 . 12 . 85
li                                                                                                                                                   Rate of duty
       Heading
       number                                                           Description                                                       Autonomous           Conventional
                                                                                                                                                  %                   %
           1                                                                  2                                                                   3                    4
        70.03            Glass in balls, rods and tubes, unworked (not being optical glass):
||                       A. Glass of the variety known as "enamel" glass , in rods and tubes                                        .            10                  7,2
                         B. Other                                                 ,                                                              10                    5
        70.04            Unworked cast or rolled glass (including flashed or wired glass), whether figured
                         or not, in rectangles:
                         A. Wired                                                             .                                                  10                    5
                                                                                                                                              subject              subject
                                                                                                                                            to a min.            to a min.
                                                                                                                                           of 1 ECU            of 0,50 ECU
                                                                                                                                          per 100 kg            per 100 kg
                                                                                                                                               gross                gross
                         B. Other                                                                                                                10                    5
                                                                                                                                              subject              subject
                                                                                                                                            to a min.            to a min.
                                                                                                                                         of 1,60 ECU           of 0,80 ECU
                                                                                                                                          per 100 kg            per 100 kg
                                                                                                                                               gross                gross
        70.05            Unworked drawn or blown glass (including flashed glass), in rectangles                                                  10                    6
                                                                                                                                             subject               subject
                                                                                                                                            to a min.            to a min.
                                                                                                                                           of 1 ECU            of 0,60 ECU
                                                                                                                                          per 100 kg            per 100 kg
                                                                                                                                               gross                gross
        70.06            Cast, rolled, drawn or blown glass (including flashed or wired glass), in
                         rectangles, surface ground or polished, but not further worked . . .                                                    10                  3,9
        70.07            Cast, rolled, drawn or blown glass (including flashed or wired glass) cut to shape
                         other than rectangular shape, or bent or otherwise worked (for example, edge
                         worked or engraved), whether or not surface ground or polished; multiple-walled
                         insulating glass; leaded lights and the like                                                                            20                  5,4
        70.08            Safety glass consisting of toughened or laminated glass, shaped or not:
ll                       A. Windscreens , not framed , for use in civil aircraft ( a )                                                           22                  Free
                         B. Other                                                                                                                22                  6,1
        70.09            Glass mirrors (including rear-view mirrors), unframed, framed or backed ....                                            22                   7,1
        70.10            Carboys, bottles, jars, pots, tubular containers and similar containers, of glass, of
                         a kind commonly used for the conveyance or packing of goods; stoppers and
                         other closures, of glass                                                                                                24                    9
(a ) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II , paragraph B, of the Preliminary Provisions.
 ---pagebreak--- 9 . 12 . 85                            Official Journal of the European Communities                               No L 330 / 271
                                                                                                              Rate of duty
     Heading
     number                                         Description                                     Autonomous        Conventional
                                                                                                          %                 %
         1                                              2                                                 3                  4
      70.11  Glass envelopes (including bulbs and tubes) (or electric lamps , electronic valves or
             the like                                                                                    18                  7
      70.12  Glass inners for vacuum flasks or for other vacuum vessels:
             A. Unfinished                                                                               21                 6,3
             B. Finished                                                                                 25                12,7
      70.13  Glassware (other than articles falling in heading No 70.19) of a kind commonly
             used for table, kitchen, toilet or office purposes, for indoor decoration, or for
             similar uses                                                                                24                 12,2
      70.14  Illuminating glassware, signalling glassware and optical elements of glass, not
             optically worked nor of optical glass:
             A. Articles for electrical lighting fittings:
                   I. Facetted glass, plates, balls , pear-shaped drops, flower-shaped pieces ,
                       pendants and similar articles for trimming chandeliers                            20                12,4
                  II. Other ( for example, diffusers , ceiling lights , bowls , cups , lampshades ,
                       globes , tulip-shaped pieces) ;                                                   20                 9,1
             B. Other . . . .                                                                            20                   7
      70.15  Clock and watch glasses and similar glasses (including glass of a kind used for
             sunglasses but excluding glass suitable for corrective lenses), curved, bent,
             hollowed and the like; glass spheres and segments of spheres, of a kind used for
             the manufacture of clock and watch glasses and the like                                     19                 5,3
      70.16  Bricks, tiles, slabs, paving blocks, squares and other articles of pressed or
             moulded glass, of a kind commonly used in building; multi-cellular glass in
             blocks, slabs, plates, panels and similar forms                                             10                  4
                                                                                                       subject           subject
                                                                                                     to a min .         to a min .
                                                                                                     of 2 ECU         of 1,60 ECU
                                                                                                    per 100 kg         per 100 kg
                                                                                                        gross              gross
      70.17  Laboratory, hygienic and pharmaceutical glassware, whether or not graduated or
             calibrated; glass ampoules:
             A. Laboratory , hygienic and pharmaceutical glassware :
                   I. Of fused silica or fused quartz                                                    16                   5
                  II . Other                                                                             23                 6,2
             B. Glass ampoules . -                                                                       22                 5,8
      70.18  Optical glass and elements of optical glass, other than optically worked elements;
             blanks for corrective spectacle lenses                                                      12                 5,8
 ---pagebreak--- No L 330 / 272                                   Official Journal of the European Communities                                                             9 . 12 . 85
l                                                                                                                                           Rate of duty
    Heading
    number                                                        Description                                                    Autonomous           Conventional
                                                                                                                                        %    '              %
        1                                                              2                                                                3                    4
     70.19             Glass beads, imitation pearls, imitation precious and semi-precious stones,
                       fragments and chippings, and similar fancy or decorative glass smallwares, and
                       articles of glassware made therefrom; glass cubes and small glass plates, whether
                       or not on a backing, for mosaics and similar decorative purposes; artificial eyes of
                       glass, including those for toys but excluding those for wear by humans;
                       ornaments and other fancy articles of lamp-worked glass; glass grains;
                       A. Glass beads , imitation pearls, imitation precious and semi-precious stones,
                            and similar fancy or decorative glass smallwares, not mounted , set or strung,
                            but including ungraded goods temporarily strung for convenience of
                            transport; glass grains:
                              I. Glass beads :
                                  a ) Cut and mechanically polished                                                                  Free                4,5 ( a )
                                  b ) Other                                                                                            25                  10,4.
                             II . Imitation pearls                                                                               1,70 ECU              0,60 ECU
                                                                                                                                 per kg net            per kg net
                            III . Imitation precious and semi-precious stones:
                                  a) Cut and mechanically polished                                                                   Free                3,9 ( a )
                                  b ) Other                                                                                            16                   9,6
                            IV . Other :
                                  a) Glass grains                                                                                      17                   6,3
                                  b ) Other                                                                                            19                6,6 ( a )
                      B. Artificial eyes                                                                                               17                   5,6
                      C. Articles of glassware made from fancy or decorative glass smallwares ....                                     20                   5,4
                      D. Other                                                                                                         20                  10,3
     70.20            Glass fibre (including wool), yarns, fabrics* and articles made therefrom:
                      A. Non-textile fibre and articles made therefrom                                                                 19                  6,8
                      B. Textile fibre, yarns, fabrics , and articles made therefrom                                                   23                   9,6
     70.21            Other articles of glass                              ;                                                           21                   5,7
  (a) Exemption from the payment of duty in respect of goods falling within subheadings A I a), A III a) and A IV b), within the limits of a total annual quota of
      52 tonnes , to be granted by the competent authorities .
 ---pagebreak--- 9 . 12 . 85                            Official Journal of the European Communities                         No L 330 / 273
                                                         SECTION XIV
                      PEARLS, PRECIOUS AND SEMI-PRECIOUS STONES, PRECIOUS METALS,
                              ROLLED PRECIOUS METALS, AND ARTICLES THEREOF;
                                             IMITATION JEWELLERY; COIN
                                                          CHAPTER 71
           PEARLS, PRECIOUS AND SEMI-PRECIOUS STONES, PRECIOUS METALS, ROLLED PRECIOUS METALS,
                                     AND ARTICLES THEREOF, IMITATION JEWELLERY
Notes
1 . Subject to Note 1 (a) to Section VI and except as provided below, all articles consisting wholly or partly:
    ( a ) Of pearls or of precious or semi-precious stones ( natural , synthetic or reconstructed), or
    ( b ) Of precious metal or of rolled precious metal ,
    are to be classified within this Chapter and not within any other Chapter.
2 . ( a) Headings Nos 71.12 , 71.13 and 71.14 do not cover articles in which precious metal or rolled precious metal is
          present as minor constituents only , such as minor fittings or minor ornamentation (for example, monograms,
          ferrules and rims), and paragraph (b) of the foregoing Note does not apply to such articles.
    (b) Heading No 71.15 does not cover articles containing precious metal or rolled precious metal (other than as
          minor constituents).
3 . This Chapter does not cover:
    ( a) Amalgams of precious metal , and colloidal precious metal (heading No 28.49 );
    (b ) Sterile surgical suture materials, dental fillings and other goods falling in Chapter 30 ;
    (c) Goods falling in Chapter 32 (for example , lustres);
    (d) Handbags and other articles falling within heading No 42.02 or 42.03 ;
    (e) Goods of heading No 43.03 or 43.04 ;
    (f) Goods falling within Section XI (textiles and textile articles);
    (g) Footwear ( Chapter 64) and headgear ( Chapter 65 );
    (h) Umbrellas , walking-sticks and other articles falling within Chapter 66 ;
    (ij ) Coin ( Chapter 72 or 99 );
    (k) Abrasive goods falling within headings Nos 68.04 and 68.06 or Chapter 82, containing dust or powder of
          precious or semi-precious stones (natural or synthetic); goods of Chapter 82 with a working part of precious or
          semi-precious stones (natural, synthetic or reconstructed) on a support of base metal ; machinery, mechanical
          appliances and electrical goods, and parts thereof, falling within Section XVI, not being such articles wholly of
          precious or semi-precious stones (natural, synthetic or reconstructed);
 ---pagebreak--- No L 330 / 274                          Official Journal of the European Communities                                     9 . 12 . 85
    (1) Goods falling within Chapter 90, 91 or 92 (scientific instruments, clocks and watches, or musical
           instruments);
    ( m ) Arms or parts thereof ( Chapter 93 );
    ( n) Articles covered by Note 2 to Chapter 97 ;
    ( o) Articles falling within headings of Chapter 98 other than headings Nos 98.01 and 98.12 ; or
    (p ) Original sculptures and statuary (heading No 99.03 ), collectors' pieces (heading No 99.05 ) and antiques of an
           age exceeding 100 years ( heading No 99.06), other than pearls or precious or semi-precious stones .
4 . ( a) The expression "pearls" is to be taken to include cultured pearls .
    (b) The expression "precious metal" means silver, gold, plantinum and other metals of the platinum group .
    (c) The expression "other metals of the platinum group" means iridium , osmium , palladium , rhodium and
          ruthenium .
5 . For the purposes of this Chapter , any alloy (including a sintered mixture and an intermetallic compound)
    containing precious metal is to be treated as an alloy of precious metal if, and only if, any one precious metal
    constitutes as much as 2 % , by weight, of the alloy. Alloys of precious metal are to be classified according to the
    following rules:
    ( a ) An alloy containing 2 % or more, by weight , of platinum is to be treated only as an alloy of platinum ;
    (b) An alloy containing 2 % or more, by weight, of gold but no platinum , or less than 2 % , by weight, of platinum ,
          is to be treated only as an alloy of gold ;
    (c ) Other alloys containing 2 % or more , by weight , of silver are to be treated as alloys of silver .
    For the purposes of this Note , metals of the platinum group are to be regarded as one metal and are to be treated as
    though they were platinum.
6 . Except where the context otherwise requires , any reference in these Notes or elsewhere in the Tariff to precious
    metal or to any particular precious metal is to be taken to include a reference to alloys treated as alloys of precious
    metal or of the particular metal in accordance with the rules in Note 5 above , but not to rolled precious metal or to
    base metal or non-metals coated or plated with precious metal .
7 . The expression "rolled precious metal" means material made with a base of metal upon one or more surfaces of
    which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering of
    precious metal. The expression is also to be taken to cover base metal inlaid with precious metal .
8 . For the purposes of heading No 71.12 , the expression "articles of jewellery" means:
    (a) Any small objects of personal adornment (gem-set or not) (for example, rings, bracelets, necklaces , brooches,
          ear-rings , watch-chains, fobs, pendants , tie-pins , cuff-links , dress-studs , religious or other medals and insignia );
          and
    (b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person ( such as
          cigarette cases, powder boxes , chain purses , cachou boxes ).
 ---pagebreak--- 9 . 12 . 85                                Official Journal of the European Communities                      No L 330 / 275
  9 . For the purposes of heading No 71.13 , the expression "articles of goldsmiths' or silversmiths' wares" includes such
      articles as ornaments, tableware, toilet-ware, smokers' requisites and other articles of household, office or
      religious use.
10 . For the purposes of heading No 71.16 , the expression "imitation jewellery" means articles of jewellery within the
      meaning of paragraph (a) of Note 8 above (but not including buttons, studs , cuff-links or other articles of heading
      No 98.01 or dress combs, hair-slides or the like of heading No 98.12), not incorporating pearls, precious or
      semi-precious stones (natural , synthetic or reconstructed) nor (except as plating or as minor constituents) precious
      metal or rolled precious metal, and composed:
      ( a) Wholly or partly of base metal , whether or not plated with precious metal ; or
      (b) Of a least two materials (for example, wood and glass, bone and amber, mother of pearl and artificial plastic
            material ), no account being taken of materials ( for example, necklace strings ) used only for assembly.
11 . Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if
      they are of a kind normally sold therewith . Cases, boxes and similar containers imported separately are to be
      classified under their appropriate headings.
Additional Note
For the purposes of heading No 71.11 , the expression "goldsmiths ', silversmiths ' and jewellers ' sweepings, residues,
lemels, and other waste and scrap, ofprecious metal" means products fit only for the recovery of the metal orfor use in
the manufacture of chemicals.
\\                                                                                                       Rate of duty
      Heading
      number                                              Description                            Autonomous      Conventional
                                                                                                     %                 %
          1                                                    2                                      3                4
                              I. PEARLS AND PRECIOUS AND SEMI-PRECIOUS STONES
       71.01       Pearls, unworked or worked, but not mounted, set or strung (except ungraded
                   pearls temporarily strung (or convenience of transport)                          Free              0,2
       71.02       Precious and semi-precious stones, unworked, cut or otherwise worked, but not
                   mounted, set or strung (except ungraded stones temporarily strung for
                   convenience of transport):
ll                 A. Unworked or simply sawn, cleaved or bruted                                    Free              Free
Il                 B.    Other :                                                                               I
\\                        I. For industrial uses:
li                             a) Articles of piezo-electric quartz                                   5               2,9
ll                             b ) Other                                                              8               3,2
                         II . For other uses . .                                                    Free              Free
       71.03       Synthetic or reconstructed precious or semi-precious stones, unworked, cut or
                   otherwise worked, but not mounted, set or strung (except ungraded stones
                   temporarily strung for convenience of transport):
ll                 A. Unworked or simply sawn , cleaved or bruted                                     2               1,1
ll                 B.    Other :
ll                        I. For industrial uses                                                      8               3,3
ll                       II . For other uses                                     .                    4               4,2
       71.04       Dust and powder of natural or synthetic precious or semi-precious stones ....    Free              4,1
 ---pagebreak--- No L 330 / 276                         Official Journal of the European Communities                               9 . 12 . 85
                                                                                                     Rate of duty
   Heading
    number                                           Description                             Autonomous      Conventional
                                                                                                 %                  %
      1                                                  2                                        3                  4
                         II . PRECIOUS METALS AND ROLLED PRECIOUS METALS,
                          UNWROUGHT, UNWORKED OR SEMI-MANUFACTURED
    71.05      Silver including silver gilt and platinum-plated silver, unwrought or semi­
               manufactured :
               A. Unwrought                                                                     Free               Free
               B. Bars , rods, wire and sections; plates , sheets and strips                     4                 2,1
               C. Tubes, pipes and hollow bars                                                    7                2,9
               D. Foil of a thickness, excluding any backing, not exceeding 0,15 mm              13                   5
               E. Powder, purls, spangles , cuttings and other forms                             13                3,8
    71.06      Rolled silver, unworked or semi-manufactured :
li             A.   Unworked                                                                     10                11,8
               B.   Semi-manufactured                                                            13                4,6
    71.07      Gold, including platinum-plated gold, unwrought or semi-manufactured:
\\             A. Unwrought                                                                     Free               Free
||             B. Bars, rods, wire and sections; plates , sheets and strips                       2                 1,6
\\             C. Tubes, pipes and hollow bars                                                    4                 1,8
               D. Foil of a thickness, excluding any backing, not exceeding 0,15 mm              12                 5,3
               E. Powder , purls , spangles , cuttings and other forms                           11                4,1
    71.08      Rolled gold on base metal or silver, unworked or semi-manufactured                 9                2,9
    71.09      Platinum and other metals of the platinum group, unwrought or semi­
               manufactured :
               A. Platinum and platinum alloys:
                      I. Powders                                                                Free               Free
                     II . Other :
                           a) Unwrought ..                                                      Free               Free
                           b) Semi-manufactured :
                               1 . Bars, rods, wire and sections ; plates, sheets and strips      2                0,9
                               2. Tubes, pipes and hollow bars                                    3                 1,4
                               3 . Foil of a thickness, excluding any backing, not exceeding
                                   0,15 mm                                                        8                3,2
                               4.  Other                                                          9                  4
               B. Other metals of the platinum group and alloys thereof:
                      I. Powders                                                                Free               Free
                     II . Other :
                           a ) Unwrought                                                        Free               Free
                           b ) Semi-manufactured                                                  4                   2
 ---pagebreak--- 9 . 12 . 85                           Official Journal of the European Communities                            No L 330 / 277
li1                                                                                                       Rate of duty
     Heading
     number                                         Description                                   Autonomous      Conventional
                                                                                                      %                 %
         1                                              2                                              3                4
      71.10  Rolled platinum or other platinum group metals, on base metal or precious metal,
             unworked or semi-manufactured                                                            7                2,9
      71.11  Goldsmiths', silversmiths' and jewellers' sweepings, residues, lemels, and other
             waste and scrap, of precious metal                                                      Free              Free
                    III. JEWELLERY, GOLDSMITHS' AND SILVERSMITHS' WARES
                                           AND OTHER ARTICLES
      71.12  Articles of jewellery and parts thereof, of precious metal or rolled precious
             metal:
ll           A. Of precious metal                                                                      9               3,5
             B. Of rolled precious metal                                                              12               6,6
      71.13  Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal
             or rolled precious metal, other than goods falling within heading No 71.12:
\\           A. Of precious metal                                                                      9                3
             B. Of rolled precious metal                                                              12               4,2
      71.14  Other articles of precious metal or rolled precious metal:                           I
ll           A. Of precious metal                                                                      9               5,2
             B. Of rolled precious metal                                                              12               4,8
      71.15  Articles consisting of, or incorporating, pearls, precious or semi-precious stones
             ( natural , synthetic or reconstructed):
             A. Articles consisting of, or incorporating, pearls:
||                  I. Necklaces , bracelets and other articles, of pearls, simply strung without
                        fasteners or other accessories                                               Free              Free
\\                 II . Other                                                                         14               4,9
             B. Articles consisting of, or incorporating, precious or semi-precious stones
                  (natural , synthetic or reconstructed):                                         I
                    I. Made wholly of natural precious or semi-precious stones:
                        a) Necklaces, bracelets and other articles of natural precious or
                             semi-precious stones, simply strung without fasteners or other
                             accessories                                                             Free              Free
ll                      b)   Other                                            *                       9                5,1
                   II . Other                                                                         14                5
      71.16  Imitation jewellery:                                                                 I
ll           A.   Of base metal                                                                       22               8,9
             B.   Other                                                                               22                7
 ---pagebreak--- No L 330 /278                     Official Journal of the European Communities                       9. 12 . 85
                                                     CHAPTER 72
                                                          COIN
Note
This Chapter does not cover collectors' pieces (heading No 99.05 ).
                                                                                        Rate of duty
    Heading
    number                                      Description                     Autonomous      Conventional
                                                                                    %                 %
       1                                            2                                3                4
    72.01
              Coin                               .             .        .      .   Free              Free
 ---pagebreak--- 9 . 12 . 85                            Official Journal of the European Communities                           No L 330 / 279
                                                         SECTION XV
                                   BASE METALS AND ARTICLES OF BASE METAL
Notes
1 . This Section does not cover :
    ( a) Prepared paints, inks or other products with a basis of metallic flakes or powder falling within heading
          No 32.08 , 32.09 , 32.10 or 32.13 ;
    (b) Ferro-cerium or other pyrophoric alloys (heading No 36.08 );
    ( c) Headgear or parts thereof falling within heading No 65.06 or 65.07;
    (d) Umbrella frames and other goods of heading No 66.03 ;
    (e) Goods falling within Chapter 71 (for example, precious metal alloys, rolled precious metal and imitation
          jewellery);
    (f) Articles falling within Section XVI (machinery, mechanical appliances and electrical goods);
    (g) Assembled railway or tramway track (heading No 86.10) or other articles falling within Section XVII ( vehicles ,
          ships and boats , aircraft);
    (h ) Instruments or apparatus of base metal of a kind falling within Section XVIII , including clock and watch
          springs;
    (ij ) Lead shot prepared for ammunition ( heading No 93.07 ) or other articles falling within Section XIX ( arms and
          ammunition );
    (k) Articles falling within Chapter 94 (furniture and mattress supports);
    (1 ) Hand sieves (heading No 96.06 );
    (m) Articles falling within Chapter 97 (for example, toys, games and sports requisites); or
    (n) Buttons , pens , pencil-holders , pen nibs or other articles falling within Chapter 98 .
2 . Throughout the Tariff, the expression "parts of general use" means :
    ( a ) Goods described in headings Nos 73.20 , 73.25 , 73.29 , 73.31 and 73.32 and similar goods of other base
          metals;
    (b ) Springs and leaves for springs , of base metal , other than clock and watch springs (heading No 91.11 ); and
    (c) Goods described in headings Nos 83.01 , 83.02 , 83.07 , 83.09 , 83.14 and frames and mirrors , of base metal , of
          heading No 83.06 .
    In Chapters 73 to 82 (but not in heading No 73.29 ) references to parts of goods do not include references to parts
    of general use as defined above.
    Subject to the preceding paragraph and to the Note to Chapter 83 , the headings in Chapters 73 to 81 are to be
    taken not to apply to any goods falling within Chapter 82 or 83 .
3 . Classification of alloys ( other than ferro-alloys and master alloys as defined in Chapters 73 and 74 ):
    (a) An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of
          the other metals .
    ( b) An alloy composed of base metals of this Section and of elements not falling within this Section is to be treated
          as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of
          the other elements present.
    (c) In this Section the term "alloys" is to be taken to include sintered mixtures of metal powders , heterogeneous
          intimate mixtures obtained by melting ( other than cermets) and intermetallic compounds .
 ---pagebreak--- No L 330 / 280                           Official Journal of the European Communities                               9 . 12 . 85
4 . Unless the context otherwise requires , any reference in the Tariff to a base metal is to be taken to include a
    reference to alloys which , by virtue of Note 3 above , are to be classified as alloys of that metal .
5 . Classification of composite articles:
    Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as
    articles of base metal under the Interpretative Rules) containing two or more base metals are to be treated as articles
    of the base metal predominating by weight.
    For this purpose:
    ( a ) Iron and steel , or different kinds of iron or steel , are regarded as one and the same metal ,
    ( b) An alloy is regarded as being entirely composed of that metal as an alloy of which , by virtue of Note 3 , it is
          classified , and
    ( c) A cermet qf heading No 81.04 is regarded as a single base metal .
6 . For the purposes of this Section , the expression "waste and scrap" means waste and scrap metal fit only for the
    recovery of metal or for use in the manufacture of chemicals .
Additional Note
The classification of the goods of this Section shall not be affected by the application of a rough coating (for example,
of grease, oil, tar, red lead or graphite) clearly intended to protect them from rust or other oxidation.
                                                          CHAPTER 73
                                          IRON AND STEEL AND ARTICLES THEREOF
Notes
1 . In this Chapter the following expressions have the meanings hereby assigned to them :
    ( a ) Pig iron and cast iron ( heading No 73.01 ):
          A ferrous product containing, by weight, 1,9 % or more of carbon , and which may contain one or more of the
          following elements within the weight limits specified:
          less than 15 % phosphorus ,
          not more than 8 % silicon,
          not more than 6 % manganese,
          not more than 30 % chromium ,
          not more than 40 % tungsten ,
          and an aggregate of not more than 10 % of other alloy elements (for example, nickel , copper, aluminium ,
          titanium , vanadium , molybdenum).
          However, the ferrous alloys known as "non-distorting tools steels", containing, by weight, 1,9 % or more of
          carbon and having the characteristics of steel , are to be classified as steels, under their appropriate headings.
          (ECSC) Molten pig iron shall be treated as solid pig iron.
    ( b ) I. Spiegeleisen (heading No 73.01 ):
              A ferrous product containing, by weight, more than 6 % but not more than 30 % of manganese and
              otherwise conforming to the specification at ( a) above.
 ---pagebreak--- 9 . 12 . 85                                 Official Journal of the European Communities                      No L 330 / 281
           II. (ECSC) Haematite pig iron and cast iron (foundry or steel-making iron) (heading No 73.01 ):
                A ferrous product which may contain, by weight, not more than 0,50% of phosphorus as well as silicon
                and manganese up to the maximum proportions specified in Note 1 (a).
          III . (ECSC) Phosphoric iron (including ferro-phosphorus) (heading No 73.01 ):
                 A ferrous product which may contain, by weight, more than 0,50 % but less than 15 % of phosphorus as
                 well as silicon and manganese up to the maximum proportions specified in Note 1 (a).
          Haematite pig iron and cast iron, and phosphoric iron may also contain, by weight, taken separately or
          together, not more than:
          0,30 % nickel,
          0,20 % chromium,
          0,30 % copper,
          and 0,10% of each of the other alloy elements (for example, aluminium, titanium, vanadium, molybdenum,
          tungsten).
          Phosphoric iron containing, by weight, 15 % or more of phosphorus falls within heading No 28.55
          (phosphides).
    (c) Ferro-alloys (heading No 73.02):
          Alloys of iron (other than master alloys as defined in Note 1 to Chapter 74 ) which are not usefully malleable
          and are commonly used as raw material in the manufacture of ferrous metals and which contain , by weight ,
          separately or together:
          more than 8 % of silicon , or
          more than 30 % of manganese, or
          more than 30 % of chromium , or
          more than 40 % of tungsten , or
          a total of more than 10 % of other alloy elements (aluminium, titanium, vanadium , copper , molybdenum ,
          niobium or other elements, subject to a maximum content of 10 % in the case of copper),
          and which contain , by weight, not less than 4 % in the case of ferro-alloys containing silicon , not less than 8 %
          in the case of ferro-alloys containing manganese but no silicon or not less than 10 % in other cases , of the
          element iron .
     ( d) Alloy steel ( heading No 73.15 ):
          Steel containing, by weight, one or more elements in the following proportions :
          more than 2 % of manganese and silicon , taken together, or
         2,00 % or more of manganese, or
         2,00 % or more of silicon , or
         0,50 % or more of nickel , or
         0,50 % or more of chromium, or
          0,10    %  or more   of molybdenum , or
          0,10    %  or more   of vanadium , or
          0,30    %  or more   of tungsten , or
          0,30    %  or more   of cobalt , or
          0,30    %  or more   of aluminium , or
          0,40    %  or more   of copper , or
          0,10    %  or more   of lead , or
          0,12    %  or more   of phosphorus , or
          0,10    %  or more   of sulphur, or
          0,20 % or more of phosphorus and sulphur, taken together, or
          0,10 % or more of other elements , taken separately .
 ---pagebreak--- No L 330 / 282                          Official Journal of the European Communities                                9 . 12 . 85
  (e) High carbon steel ( heading No 73.15 ):
         Steel containing, by weight, not less than 0,60 % of carbon and having a content, by weight, less than 0,04 %
         of phosphorus and sulphur taken separately and less than 0,07 % of these elements taken together.
  ( f) Puddled bars and pilings (heading No 73.06 ):
         Products for rolling, forging or re-melting obtained either:
         ( i) By shingling balls of puddled iron to remove the slag arising during puddling, or
         ( ii) By roughly welding together by means of hot-rolling, packets of scrap iron or steel or puddled iron .
  (g) Ingots ( heading No 73.06 ):
         Products for rolling or forging obtained by casting into moulds.
         (ECSC) Molten steel shall be treated as steel of the corresponding kind in ingots.
  (h ) Blooms and billets (heading No 73.07 ):
         Semi-finished products , of rectangular section , of a cross-sectional area exceeding 1 225 mm2 and of such
         dimensions that the thickness exceeds one quarter of the width .
  ( ij ) Slabs and sheet bars (including tinplate bars) (heading No 73.07 ):
         Semi-finished products of rectangular section, of a thickness not less than 6 mm, of a width not less than 150
         mm and of such dimensions that the thickness does not exceed one quarter of the width .
  ( k) Coils for re-rolling (heading No 73.08 ):
         Coiled semi-finished hot-rolled products, of rectangular section , not less than 1,5 mm thick , of a width
         exceeding 500 mm and of a weight of not less than 500 kg per piece .
  (1 ) Universal plates (heading No 73.09 ):
         Products of rectangular section , hot-rolled lengthwise in a closed box or universal mill , of a thickness exceeding
         5 mm but not exceeding 100 mm , and of a width exceeding 150 mm but not exceeding 1 200 mm .
  (m) Hoop and strip (heading No 73.12):
         Rolled products with sheared or unsheared edges, of rectangular section, of a thickness not exceeding 6 mm , of
         a width not exceeding 500 mm and of such dimensions that the thickness does not exceed one tenth of the
         width , in straight strips , coils or flattened coils .
   (n) Sheets and plates (heading No 73.13 ):
         Rolled products (other than coils for re-rolling as defined in paragraph ( k) above) of any thickness and , if in
         rectangles , of a width exceeding 500 mm .
         (ECSC) Such products include the special category of "electrical sheets and plates " which under a current of SO
         cps and a magnetic flux of 1 tesla have a watt-loss per kg, calculated by the Epstein method, of:
         — 2,1 watts or less, when their thickness does not exceed 0,20 mm;
         — 3,6 watts or less, when their thickness is not less than 0,20 mm but less than 0,60 mm;
         — 6 watts or less, when their thickness is not less than 0,60 mm but not greater than 1,50 mm .
         Heading No 73.13 is to be taken to apply , inter alia , to sheets or plates which have been cut to non-rectangular
         shape , perforated , corrugated , channelled, ribbed , polished or coated , provided that they do not thereby
         assume the character of articles or of products falling within other headings .
         ((ECSC) For the purposes of applying subheadings, sheets and plates corrugated by any process shall be treated
         as flat sheets and plates.
 ---pagebreak--- 9 . 12 . 85                                   Official Journal of the European Communities                         No L 330 / 283
    (o) Wire ( heading No 73.14 ):
         Cold-drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension
         exceeds 13 mm. In the case of headings Nos 73.26 and 73.27, however, the term "wire" is deemed to include
         rolled products of the same dimensions .
    (p ) Bars and rods (including wire rod) (heading No 73.10):
         Products of solid section which do not conform to the entirety of any of the definitions (h), (ij ), (k), (1), (m), ( n)
         and (o) above, and which have cross-sections in the shape of circles , segments of circles , ovals, isosceles
         triangles , rectangles , hexagons, octagons or quadrilaterals with only two sides parallel and the other sides
         equal .
         The expression also includes concrete reinforcing bars which apart from minor indentations, flanges, grooves or
         other deformations produced during the rolling process correspond to the above definition .
         (ECSC) "Wire rod" is a product of solid section obtained exclusively by hot-rolling, and which is hot-coiled.
         The term covers only such products:
         1 . Of round or square section of which the diameter or side does not exceed 13 mm;
         2 . Of any other section, which do not conform to the definition of hoop and strip in Note 1 (m) above,
             weighing not more than 1,330 kg per linear metre.
    ( q) Hollow mining drill steel (heading No 73.10):
         Steel hollow bars of any cross-section , suitable for mining drills , of which the greatest external dimension
         exceeds 15 mm but does not exceed 50 mm , and of which the greatest internal dimension does not exceed one
         third of the greatest external dimension . Other steel hollow bars are to be treated as falling within heading
         No 73.18 .
    (r) Angles, shapes and sections (heading No 73.11 ):
         Products , other than those falling within heading No 73.16 , which do not conform to the entirety of any of the
         definitions (h ), (ij ), (k), (1 ), (m), (n) and ( o ) above, and which do not have cross-sections in the form of circles,
         segments of circles , ovals , isosceles triangles , rectangles, hexagons , octagons or quadrilaterals with only two
         sides parallel and the other two sides equal , and which are not hollow .
    ( s) (ECSC) Tinplate (headings Nos 73.12 and 73.13):
         Hoop and strip and sheets and plates coated with a layer of metal containing, by weight, 97 % or more of tin,
         whether or not varnished.
2 . Headings Nos 73.06 to 73.14 are to be taken not to apply to goods of alloy or high carbon steel (heading
    No 73.15 ).
3 . Iron and steel products of the kind described in any of the headings Nos 73.06 to 73.15 inclusive, clad with another
    ferrous metal , are to be classified as products of the ferrous metal predominating by weight.
4 . Iron obtained by electrolytic deposition is classified according to its form and dimensions with the corresponding
    products obtained by other processes.
5 . The expression "high-pressure hydro-electric conduits of steel" (heading No 73.19 ) means riveted , welded or
    seamless circular steel tubes or pipes and bends therefor, of an internal diameter exceeding 400 mm and of a wall
    thickness exceeding 10,5 mm .
Additional Note
For the purposes of this Chapter, products obtained by continuous casting and conforming to the definitions of
Note 1 (p) or (r) of the present Chapter are to be regarded as "hot-rolled products".
 ---pagebreak--- No L 330 / 284                                     Official Journal of the European Communities                                                           9 . 12 . 85
                                                                                                                                              Rate of duty
      Heading                                                          Description
      number                                                                                                                       Autonomous         Conventional
                                                                                                                                           %                 %
          1                                                                  2                                                              3                4
       73.01            Pig iron, cast iron and spiegeleisen, in pigs, blocks, lumps and similar forms:
                        A. Spiegeleisen (ECSC)                                                                                                              4,5
                        B. Haematite pig iron and cast iron (ECSC)                                                                                          3,4
                        C. Phosphoric pig iron and cast iron (ECSC)                                                                                           4
                        D. Other pig iron and cast iron:
                                I. Containing, by weight, not less than 0,30 % but not more than 1 % of
                                    titanium and not less than 0,50 % but not more than 1 % of vanadium
                                    (ECSC)                                                                                                                  Free
                               II . Other (ECSC)                                                                                                            6,6 -
       73.02            Ferro-alloys:
                        A. Ferro-manganese:
                                I. Containing more than 2 % by weight of carbon (high carbon
                                    ferro-manganese ) (ECSC)                                                                                                  4
                               II . Other                                                                                                   8               5,3
                        B. Ferro-aluminium ,              ferro-silico-aluminium             and      ferro-silico-mangano-
                              aluminium                                                                                                    7                4,9
                        C.    Ferro-silicon                                                                                                10             6,2 ( a )
                        D. Ferro-silico-manganese                                                                                           6             5,5 ( b )
                        E.    Ferro-chromium and ferro-silico-chromium :
                                I. Ferro-chromium                                                                                           8             8,3 ( c )
                               II . Ferro-silico-chromium                                                                                   7               4,9
                        F.    Ferro-nickel . . .                                                                                            7               Free
                        G. Other                                                                                                            7               4,9
       73.03            Waste and scrap metal for iron or steel (ECSC)                                                                                      Free
       73.04            Shot and angular grit, of iron or steel, whether or not graded; wire pellets of iron
                        or steel                                                                                                           10                3,2
( a) Exemption from the payment of duty within the limits of an annual quota of 12 600 tonnes to be granted by the competent authorities .
( b) Exemption from the payment of duty within the limits of an annual quota of 18 550 tonnes to be granted by the competent authorities .
(c) Exemption from the payment of duty in respect of ferro-chromium containing not more than 0,10 % by weight of carbon and more than 30 % , but not more than 90 % , of
     chromium , within the limits of an annual quota of 2 950 tonnes , to be granted by the competent authorities .
 ---pagebreak--- 9 . 12 . 85                                            Official Journal of the European Communities                      No L 330 / 285
||                                                                                                                   Rate of duty
       Heading
        number                                                           Description                          Autonomous     Conventional
                                                                                                                  %               %
            1                                                                 2                                    3               4
         73.05            Iron or steel powders; sponge iron or steel:
                          A. Iron or steel powders                                                                 8              3,3
                          B. Sponge iron or steel (ECSC)                                                                          5,8
         73.06            Puddled bars and pilings; ingots, blocks, lumps and similar forms, of iron or steel
                          (ECSC)                                                                                                  2,5
         73.07            Blooms, billets, slabs and sheet bars (including tinplate bars), of iron or steel;
                          pieces roughly shaped by forging, or iron or steel:
                          A.    Blooms and billets :
                                   I. Rolled (ECSC)                                                                               3,8
                                  II . Forged                                                                     10              3,8
li                        B. Slabs and sheet bars (including tinplate bars):
                                   I. Roiled (ECSC)                                                                               3,5
||                                II. Forged                                                                      10              3,8
                          C. Pieces roughly shaped by forging                                                     10              3,9
         73.08            Iron or steel coils for re-rolling:
                          A. Less than 1,50 m in width , intended for re-rolling (a) (ECSC)                                       4,1
                          B. Other (ECSC)                                                                                         4,8
         73.09            Universal plates of iron or steel (ECSC)                                                                4,5
        73.10             Bars and rods (including wire rod), of iron or steel, hot-rolled, forged, extruded,
                          cold-formed or cold-finished, (including precision-made); hollow mining drill
                          steel :
                          A.   Not further worked than hot-rolled or extruded :
                                   I. Wire rod (ECSC)                                                                             4,9
                                  II . Bars and rods (( ECSC)                                                                     4,4
                                III . Hollow mining drill steel (ECSC)                                                            3,8
li                        B. Not further worked than forged                                                       10              4,9
                          C. Not further worked than cold-formed or cold-finished                                 10               5
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- No L 330 / 286                           Official Journal of the European Communities                                  9 , 12 . 85
Il\                                                                                                        Rate of duty
   Heading
    number                                              Description                                 Autonomous     Conventional
                                                                                                        %                 %
      1                                                     2                                            3                4
    73.10      D. Clad or surface-worked (for example, polished, coated):
   (cont'd)
                   I.    Not further worked than clad :
                         a ) Hot-rolled or extruded (ECSC)                                                               5,2
                         b ) Cold-formed or cold-finished . . . .                                       10               4,9
                   II . Other                                                                           10               8,1
    73.11      Angles, shapes and sections, of iron or steel, hot-rolled, forged, extruded,
               cold-formed or cold-finished; sheet piling of iron or steel, whether or not drilled,
               punched or made from assembled elements:
               A, Angles, shapes and sections:
                      I. Not further worked than hot-rolled or extruded (ECSC)                                           4,5
                    II . Not further worked than forged                                                 10              13,7
                   III . Not further worked than cold-formed or cold-finished                           10               4,9
II                 IV . Clad or surface-worked (for example , polished , coated):                   l
                         a) Not further worked than clad :                                          l
li                           1 . Hot-rolled or extruded (ECSC)                                      I                    3,9
Il                           2.   Cold-formed or cold-finished .                                        10               5,5
I                        b ) Other                                                                      10               4,9
               B. Sheet piling (ECSC)
                                                                                                    I                    4,4
    73.12      Hoop and strip, of iron or steel, hot-rolled or cold-rolled:
               A. Not further worked than hot-rolled (ECSC)                                                              5,5
               B. Not further worked than cold-rolled :
                      I. In coils for the manufacture of tinplate (ECSC)                                                 5,7
                    II . Other .                                                                        10               6,2
||             C. Clad , coated or otherwise surface-treated :                                      l
||                    I. Silvered , gilded or platinum-plated . . .                                     10               5,3
\\                  II . Enamelled                                                                      10               5,3
                   III . Tinned :                                                                   \
II                       a ) Tinplate (ECSC)                                                        \                    4,9
!!                       b ) Other                                                                      10               5,3
||                 IV . Zinc-coated or lead-coated                                                      10               5,4
                    V. Other (for example, copper-plated , artificially oxidised , lacquered ,
                         nickel-plated, varnished , clad , parkerised, printed):                    I
                         a ) Not further worked than clad :                                                      II
\                            1 . Hot-rolled (ECSC)                                                                       4,9
                             2.   Cold-rolled                                                           10               5,4
li                       b ) Other                    ...                                               10               5,4
               D. Otherwise shaped or worked ( for example, perforated, chamfered, lap­
                   jointed )                                                                            10               5,7
 ---pagebreak--- 9 . 12 . 85                          Official Journal of the European Communities                           No L 330 / 287
                                                                                                        Rate of duty
     Heading                                          Description
      number                                                                                     Autonomous     Conventional
                                                                                                     %               %
         1                                                2                                           3               4
      73.13  Sheets and plates, of iron or steel, hot-rolled or cold-rolled:
             A. "Electrical" sheets and plates:
                   I. With a watt-loss , regardless of thickness , of 0,75 watt or less (ECSC)                       4,4
                  II . Other (ECSC)                                                                                  6,3
             B. Other sheets and plates:
                   I. Not further worked than hot-rolled , of a thickness of:
                       a ) 2 mm or more (ECSC) .                                                                     5,3
                       b ) Less than 2 mm (ECSC)                                                                      12
                  II . Not further worked than cold-rolled , of a thickness of:
                       a ) 3 mm or more (ECSC)                                                                       5.4
                       b ) More than 1 mm but less than 3 mm (ECSC)                                                  4,4
                       c) 1 mm or less (ECSC)                                                                        5,4
                 III. Not further worked than burnished, polished or glazed (ECSC)                                   5,2
                 IV. Clad , coated or otherwise surface-treated :
||                     a) Silvered , gilded , platinum-plated or enamelled                           10              4,9
                       b ) Tinned :                                                              l
                           1 . Tinplate (ECSC)                                                   \                   5,2
                           2 . Other (ECSC)                                                                          4,9
                       c ) Zinc-coated or lead-coated (ECSC)                                     ll                  5,3
                       d) Other (for example, copper-plated, artificially oxidised , lacquered ,
                           nickel-plated , varnished, clad, parkerised, printed) (ECSC)          I                   5,3
                  V. Otherwise shaped or worked:                                                 \
                       a) Cut into shapes other than rectangular shapes, but not further
                           worked :                                                              I
                           1 . Silvered, gilded, platinum-plated or enamelled                        10              4,9
li                         2 . Other (ECSC)                                                                          4,9
                       b) Other, excluding sheets and plates shaped by rolling                       10              5,8
      73.14  Iron or steel wire, whether or not coated, but not insulated                            10              5,5
      73.15  Alloy steel and high carbon steel in the forms mentioned in headings Nos 73.06
             to 73.14 :
             A. High carbon steel :
                   I. Ingots , blooms , billets , slabs and sheet bars:
                       a ) Forged                                                                     9              3,5
                       b ) Other:                                                                \
\\                         1 . Ingots (ECSC)                                                     \                   2,5
                                                                                                                     3,2
                           2 . Blooms^ billets , slabs and sheet bars (ECSC)
                                                                                                 I
                                                                          /
 ---pagebreak--- No L 330 / 288                        Official Journal of the European Communities                                      9 . 12 . 85
                                                                                                            Rate of duty
   Heading
    number                                         Description                                      Autonomous      Conventional
                                                                                                        °/
                                                                                                         /O               %
      1                                                 2                                                j                 *
    73.15      A.  II.   Pieces roughly shaped by forging                                               10                3,2
   (cont'd)
                  III .  Coils for re-rolling (ECSC)                                                                     3,8
                  IV .   Universal plates (ECSC) .                                                                       4,4
                   V.    Bars and rods (including wire rod) and hollow mining drill steel ; angles,
                         shapes and sections:
                         a) Not further worked than forged                                              10                5,3
                         b ) Not further worked than hot-rolled or extruded:
                              1.  Wire rod (ECSC)                                                                        12,1
                             2.   Other (ECSC)                                                                             7
                         c)  Not further worked than cold-formed or cold-finished . .                   10               7,6
                         d) Clad or surface-worked (for example, polished, coated):
                              1.  Not further worked than clad :
                                  aa) Hot-rolled or extruded (ECSC)                     .                                 3.8
                                  bb ) Cold-formed or cold-finished                                     10               4.9
                             2.   Other                                                                 10                5,3
                  VI .   Hoop and strip :
                         a ) Not further worked than hot-rolled (ECSC)                                                    5,8
                         b) Not further worked than cold-rolled                                         10                 8
                         c) Clad , coated or otherwise surface-treated :
                              1.  Not further worked than clad:
                                  aa ) Hot-rolled (ECSC) . . . .                                                         19,6
                                  bb ) Cold-rolled                                                      10                5.3
                             2.   Other                . . . .                                          10                5,8
                         d) Otherwise shaped or worked (for example, perforated , chamfered,
                             lap-jointed)                                                               10               5.4 •
                  VII. Sheets and plates:
                         a ) Not further worked than hot-rolled (ECSC)                                                   14,3
                         b ) Not further worked than cold-rolled , of a thickness of:
                              1 . 3 mm or more (ECSC)                              -                                      5.5
                             2 . Less than 3 mm (ECSC) . . . .                                                            5,4
                         c) Polished , clad , coated or otherwise surface-treated (ECSC) ....                             5.6
                         d) Otherwise shaped or worked:
                              1 . Cut into shapes other than rectangular shapes, but not further
                                  worked (ECSC)                                                                           4,9
                             2 . Other, excluding sheets and plates shaped by rolling                   10                6,6
                  VIII . Wire , whether or not coated , but not insulated                               10                7,3
 ---pagebreak--- 9 . 12 . 85                           Official Journal of the European Communities                            No L 330 / 289
                                                                                                          Rate of duty
     Heading
      number                                       Description                                     Autonomous     Conventional
                                                                                                       %                %
          1                                             2                                               3               4
      73.15   B. Alloy steel :
     (cont'd)
                   I. Ingots , blooms, billets , slabs and sheet bars:
                       a) Forged                      ,                                                 8              3,9
                       b ) Other:
                            1.    Ingots :
                                  aa) Waste or scrap in ingot form (ECSC)                                              Free
                                ■ bb ) Other (ECSC)                                                                    2,9
                           2 . Blooms , billets , slabs and sheet bars (ECSC)                                          3,8
                  II . Pieces roughly shaped by forging                 »                              10              3,8
                 III . Coils for re-rolling (ECSC)                                                                      6
                 IV .  Universal plates (ECSC)                                                                          6
                  V.   Bars and rods (including wire rod) and hollow mining drill steel ; angles ,
                       shapes and sections:
                       a)  Not further worked than forged                                               9              6,2
                       b)  Not further worked than hot-rolled or extruded :
                            1.    Wire rod (ECSC)                                                                      6,6
                           2.     Other (ECSC)                                                                         6,6
                       c)  Not further worked than cold-formed or cold-finished                        10              6,7
                       d) Clad or surface-worked ( for example , polished , coated ):
                            1.    Not further worked than clad
                                  aa ) Hot-rolled or extruded (ECSC)                                                   5,8
                                  bb ) Cold-formed or cold-finished                                    10               7
                           2.     Other                                                                10              6,1
                 VI .  Hoop and strip :
                       a)  Not further worked than hot-rolled (ECSC)                                                   6,6
                       b ) Not further worked than cold-rolled                                         10              7,2
                       c) Clad, coated or otherwise surface-treated:
                            1.    Not further worked than clad :
                                  aa ) Hot-rolled (ECSC)                                                                6
                                  bb ) Cold-rolled                                                     10               6
                           2.     Other    . . .                                                       10              6,3
                       d) Otherwise shaped or worked (for example , perforated , chamfered ,
                           lap-jointed )                                                               10              6,3
                 VII . Sheets and plates:
                       a)  "Electrical" sheets and plates :
                            1 . With a watt-loss, regardless of thickness , of 0,75 watt or less
                                  (ECSC)                   ...                                                          7
                           2.     Other (ECSC)                 .,                                                      7,2
 ---pagebreak--- No L 330 / 290                                     Official Journal of the European Communities                                                                  9 . 12 . 85
1                                                                                                                                                  Rate of duty
    Heading
     number                                                           Description                                                       Autonomous           Conventional
                                                                                                                                               %                   %
         1                                                                 2                                                                   3                   4
     73.15             B. VII. b) Other sheets and plates:
    (cont'd)
                                       1 . Not further worked than hot-rolled (ECSC)                                                                               7.2
                                       2 . Not further worked than cold-rolled , of a thickness of:
                                             aa) 3 mm or more (ECSC) . . . .                                                                                      6.3
                                             bb) Less than 3 mm (ECSC)                                                                                             6,5
                                       3 . Polished , clad, coated or otherwise surface-treated /ECSCJ ...                                                        6,2
                                       4 . Otherwise shaped or worked:
                                             aa) Cut into shapes other than rectangular shapes, but not
                                                 further worked (ECSC)                                                                                            6,7
II                                           bb) Other, excluding sheets and plates shaped by rolling                                         10                  6,6
                            VIII. Wire , whether or not coated , but not insulated                                                            10                  6,8
     73.16             Railway and tramway track construction material of iron or steel, the following:
                       rails, check-rails, switch blades, crossings (or frogs), crossing pieces, point rods,
                       rack rails, sleepers, fish-plates, chairs, chair wedges, sole plates (base plates), rail
                       clips, bedplates, ties and other material specialised for joining or fixing rails:
                       A. Rails :
I                             I. Current-conducting, with parts of non-ferrous metal                                                          18                  5,8
II                           II . Other :                                                                                            I\
Il                                a) New (ECSC)                                                                                      I                            4,6
Il                                b ) Used (ECSC)                                                                                    I                            2,6
                      B. Check-rails (ECSC)                                                                                                                       3,8
                       C. Sleepers (ECSC)                                                                                                                         3,8
Il                    D. Fish-plates and sole plates:                                                                                I
                              I. Rolled (ECSC)                                                                                                                    3,8
                             II . Other      . .                                                                                              15                  5,1
                      E. Other . . .                                                                                                          14                    5
     73.17            Tubes and pipes, of cast iron                                                                                           13                  5,8
     73.18            Tubes and pipes and blanks therefor, of iron (other than of cast iron) or steel,
                      excluding high-pressure hydro-electric conduits :
                      A. Tubes and pipes , with attached fittings , suitable for conducting gases or
                            liquids, for use in civil aircraft (a)                                                                           14                 Free
||                    B. Other :
                              I. Straight and of uniform wall-thickness , unworked , seamless , of circular
                                  cross-section, solely for the manufacture of tubes and pipes with other
                                  cross-sections and wall-thicknesses ( b )                                                                   14                  12,7
                             II. Straight and of uniform wall-thickness, other than those falling in B I
                                  above, of a maximum length of 4,50 m , of alloy steel containing by
                                  weight not less than 0,90 % but not more than 1,15 % of carbon , not
                                  less than 0,50% but not more than 2 % of chromium and not more
                                  than 0,50 % of molybdenum                                                                                   14                    9
                            III . Other                                                                                                       14                  11,3
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II , paragraph B, of the Preliminary Provisions.
(b) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 9 . 12 . 85                                            Official Journal of the European Communities                                                          No L 330 / 291
                        l                                                                                                                               Rate of duty
        Heading
        number                                                           Description                                                         Autonomous          Conventional
                                                                                                                                                    0/                  O/
                                                                                                                                                     /o                  /o
            1                                                                  2                                                                     3                   4
         73.19            High-pressure hydro-electric conduits of steel, whether or not reinforced                                                13                  9,3
         73.20            Tube and pipe fittings (for example, joints, elbows, unions and flanges), of iron
                          or steel                                                                                                                 14                   6,6
         73.21            Structures and parts of structures {for example, hangars and other buildings,
                          bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing
                          frameworks, door and window frames, shutters, balustrades, pillars and
                          columns), of iron or steel; plates, strip, rods, angles, shapes, sections, tubes and
                          the like, prepared for use in structures, of iron or steel                                                               14                  4,2
         73.22            Reservoirs, tanks, vats and similar containers, for any material (other than
                          compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 litres,
                          whether or not lined or heat-insulated , but not fitted with mechanical or thermal
                          equipment                       .                                                                                        15                  3,9
         73.23            Casks, drums, cans, boxes and similar containers, of sheet or plate iron or steel,
                          of a description commonly used for the conveyance or packing of goods, of a
                          capacity:
                          A. Of 50 litres or more                                                                                                  15                  4,8
                          B. Of less than 50 litres                                                                                  .             17                  4,9
         73.24            Containers, of iron or steel, for compressed or liquefied gas                                                            17                  5,3
         73.25            Stranded wire, cables, cordage, ropes, plaited bands, slings and the like, of iron
                          or steel wire, but excluding insulated electric cables:
                          A. With fittings attached , or made up into articles for use in civil aircraft ( a ) .                                   17                  Free
                          B. Other                                                                                                                 17                     6
         73.26            Barbed iron or steel wire; twisted hoop or single flat wire, barbed or not, and
                          loosely twisted double wire, of kinds used for fencing, of iron or steel                                                 15                     9
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities . See also Section H , paragraph B , of the Preliminary Provisions .
 ---pagebreak--- No L 330 / 292                         Official Journal of the European Communities                                          9 . 12 . 85
                                                                                                                 Rate of duty
   Heading
    number                                             Description                                        Autonomous     Conventional
                                                                                                              %                %
       1                                                    2                                                  3                4
     73.27     Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials, of
               iron or steel wire; expanded metal , of iron or steel :
               A. Gauze , cloth , grill, netting, fencing, reinforcing fabric and similar materials           15               6,3
               B. Expanded metal                                                                              15               5,1
   [ 73.28]
     73.29     Chain and parts thereof, of iron or steel                                                      16                 5
     73.30     Anchors and grapnels and parts thereof, of iron or steel                                       18               5,8
     73.31     Nails, tacks, staples, hook-nails, corrugated nails, spiked cramps, studs, spikes
               and drawing pins, of iron or steel, whether or not with heads of other materials,
               but not including such articles with heads of copper:
               A. Carding tacks for textile carding machines                                                  13               3,8
               B.   Other                                                                                     16               4,9
     73.32     Bolts and nuts (including bolt ends and screw studs), whether or not threaded or
               tapped , screws (including screw hooks and screw rings), rivets , cotters,
               cotter-pins and similar articles , of iron or steel; washers ( including spring
               washers) of iron or steel:
               A. Not threaded or tapped:
                      I. Screws , nuts , rivets and washers , turned from bars , rods , angles , shapes ,
                          sections or wire , of solid section , of a shank thickness or hole diameter
                          not exceeding 6 mm                                                                  16               6,1
                     II . Other                                                                               16               6,9
               B. Threaded or tapped:                                                                     l
  I                   I. Screws and nuts , turned from bars , rods , angles shapes , sections or wire ,
                          of solid section , of a shank thickness or hole diameter not exceeding
                          6 mm                                                                                17               5,7
  I                  II . Other                                                                               17               7,2
     73.33     Needles for hand sewing (including embroidery), hand carpet needles and hand
               knitting needles, bodkins, crochet hooks, and the like, and embroidery stilettos,
               of iron or steel :
               A. Sewing needles , darning needles and embroidery needles                                     19                5,5
               B.   Other .                                                                                   15               4,8
 ---pagebreak--- 9 . 12 . 85                                       Official Journal of the European Communities                                                    No L 330 / 293
                                                                                                                                             Rate of duty
      Heading
       number                                                       Description                                                    Autonomous          Conventional
                                                                                                                                         %                   %
          1                                                              2                                                                3                   4
        73.34          Pins (excluding hatpins and other ornamental pins and drawing pins), hairpins,
                       curling grips and the like, of iron or steel                                                                     19                   5,6
        73.35          Springs and leaves for springs, of iron or steel                                                                 17                     6
        73.36          Stoves (including stoves with subsidiary boilers for central heating), ranges,
                       cookers, grates, fires and other space heaters, gas-rings, plate warmers with
                       burners, wash boilers with grates or other heating elements, and similar
                       equipment, of a kind used for domestic purposes, not electrically operated, and
                       parts thereof, of iron or steel                                                                                  17                    5
        73.37          Boilers (excluding boilers of heading No 84.01 ) and radiators, for central heating,
                       not electrically heated, and parts thereof, of iron or steel; air heaters and hot air
                       distributors (including those which can also distribute cool or conditioned air),
                       not electrically heated, incorporating a motor-driven fan or biower, and parts
                       thereof, of iron or steel                                                                                        17                   5,6
        73.38          Articles of a kind commonly used for domestic purposes, sanitary ware for indoor
                       use, and parts of such articles and ware, of iron or steel; iron or steel wool; pot
                       scourers and scouring or polishing pads, gloves and the like, of iron or steel:
ll                     A. Sanitary ware (excluding parts thereof) for use in civil aircraft ( a )                                       17                  Free
ll                     B.    Other :                                                                                                                I
                              I. Sinks and wash basins and parts thereof, of stainless steel                                            17                   5,1
                             II . Other                                                                                                 17                   5,7
                                                                                                                                                    1
                                                                4
      [ 73.39]
        73.40          Other articles or iron or steel:
                       A.    Of cast iron                                                                                               44                   4,2
                       B.    Other                                                                                                      18                   5,7
    ( a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II , paragraph B , of the Preliminary
         Provisions .
 ---pagebreak--- No L 330 / 294                           Official Journal of the European Communities                                    9 . 12 . 85
                                                           CHAPTER 74
                                               COPPER AND ARTICLES THEREOF
Notes
1 . For the purposes of heading No 74.02 , the expression "master alloys" means alloys (except copper phosphide
    (phosphor copper) containing more than 8 % by weight of phosphorus) containing with other alloy elements more
    than 10 % by weight of copper, not usefully malleable and commonly used as raw material in the manufacture of
    other alloys or as de-oxidants , de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals .
    ( Copper phosphide (phosphor copper) containing more than 8 % by weight of phosphorus falls within heading
    No 28.55 and not within this Chapter.)
2 . In this Chapter the following expressions have the meanings hereby assigned to them :
  , ( a) Wire (heading No 74.03 ):
          Rolled , extruded or drawn products of solid section of any cross-sectional shape , of which no cross-sectional
          dimension exceeds 6 mm .
    ( b ) Wrought bars , rods , angles , shapes and sections ( heading No 74.03 ):
          Rolled , extruded , drawn or forged products of solid section , of which the maximum cross-sectional dimension
          exceeds 6 mm and which , if they are flat , have a thickness exceeding one-tenth of the width . Also cast or
          sintered products , of the same forms and dimensions , which have been subsequently worked after production
          ( otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of
          articles or of products falling within other headings .
          Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines
          for converting them into , for example , wire rod or tubes, are however to be taken to be unwrought copper of
          heading No 74.01 .
    (c) Wrought plates , sheets and strip (heading No 74.04 ):
          Flat-surfaced , wrought products ( coiled or not), of which the maximum cross-sectional dimension exceeds
          6 mm , and of which the thickness exceeds 0,15 mm but does not exceed one-tenth of the width .
          Heading No 74.04 is to be taken to apply , inter alia , to such products , whether or not cut to shape , perforated ,
          corrugated , ribbed , channelled , polished or coated , provided that they do not thereby assume the character of
          articles or of products falling within other headings .
3 . Heading No 74.07 is to be taken to apply , inter alia , to tubes , pipes and hollow bars which have been polished or
    coated , or which have been shaped or worked , such as bent , coiled , threaded , drilled , waisted , cone-shaped or
    finned . Heading No 74.08 is to be taken to apply , inter alia , to tube and pipe fittings which have been similarly
    treated .
li                                                                                                          Rate of duty
      Heading
      number                                          Description                                   Autonomous      Conventional
                                                                                                        %                  %
           1                                               2                                             3                  4
       74.01         Copper matte; unwrought copper ( refined or not); copper waste and scrap . . .    Free               0,2
       74.02         Master alloys                                                 *                   Free               0,2
 ---pagebreak--- 9 . 12 . 85                         Official Journal of the European Communities                             No L 330 / 295
                                                                                                         Rate of duty
     Heading
      number                                      Description                                     Autonomous     Conventional
                                                                                                      %               %
         1                                             2                                               3               4
       74.03  Wrought bars, rods, angles, shapes and sections, of copper; copper wire:
              A. Of copper alloys containing more than 10 % by weight of nickel                        9              5,2
              B. Other                                                                                10              6,7
       74.04  Wrought plates, sheets and strip, of copper:                                        I
              A. Of copper alloys containing more than 10 % by weight of nickel                       10              7,2
              B. Other .                                                                              10              6,2
       74.05  Copper foil (whether or not embossed, cut to shape, perforated, coated, printed,
              or backed with paper or other reinforcing material), of a thickness (excluding any
              backing) not exceeding 0,15 mm:
Il            A. Of copper alloys containing more than 10 % by weight of nickel                       10              6,6
              B. Other                                                                                12              7,5
       74.06  Copper powders and flakes:                                                          I
li            A. Of copper alloys containing more than 10 % by weight of nickel                        2              0,5
              B. Other :                                                                          l
                    I. Lamellar powders and flakes                                                    14              6,4
                   II . Other                                                                          3              1,6
       74.07  Tubes and pipes and blanks therefor, of copper; hollow bars of copper                   13              6,8
       74.08  Tube and pipe fittings (for example, joints, elbows, sockets and flanges), of
              copper:
              A. Of copper alloys containing more than 10 % by weight of nickel                       13              8,2
              B. Other                                                                                15              6,8
     [ 74.09]
       74.10  Stranded wire, cables, cordage, ropes , plaited bands and the like, of copper wire,
              but excluding insulated electric wires and cables:
              A. Of copper alloys containing more than 10 % by weight of nickel                       16              6,7
              B. Other                                                                                13              6,5
       74.11  Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials
              (including endless bands), of copper wire; expanded metal, of copper                    12              6,5
     [74.12]
     [ 74.13]
 ---pagebreak--- No L 330 / 296                         Official Journal of the European Communities                                    9 . 12 . 85
                                                                                                           Rate of duty
   Heading
    number                                            Description                                   Autonomous     Conventional
                                                                                                        %                %
       1                                                   2                                             3                4
   [ 74.14]
     74.15     Nails, tacks, staples, hook-nails, spiked cramps, studs, spikes and drawing pins,
               of copper, or of iron or steel with heads of copper; bolts and nuts (including bolt
               ends and screw studs), whether or not threaded or tapped, screws (including
               screw hooks and screw rings), rivets, cotters, cotter-pins and similar articles, of
               copper; washers (including spring washers) of copper:
               A. Nails , tacks , staples , hook-nails , spiked cramps , studs , spikes and drawing
                    pins                                                                                13               6,7
               B. Screws , nuts , rivets and washers , turned from bars , rods , angles , shapes ,
                    sections or wire , of solid section , of a shank thickness or hole diameter not
                    exceeding 6 mm . -                                                                  14               3,5
               C.   Other:
                      I. Of copper alloys containing more than 10 % by weight of nickel ....            13               4,8
                     II . Other                                                                         14                5
     74.16     Springs , of copper:
               A. Of copper alloys containing more than 10 % by weight of nickel                        16              6,5
               B.   Other                                                                               17               6,6
     74.17     Cooking and heating apparatus of a kind used for domestic purposes, not
               electrically operated, and parts thereof, of copper:
               A. Liquid fuel pressure stoves and parts thereof                                         15              6,5
               B.   Other                                                                               15               6,5
     74.18     Other articles of a kind commonly used for domestic purposes, sanitary ware for
               indoor use, and parts of such articles and ware, of copper                               17               5,1
     74.19     Other articles of copper                                                    .            18               5,6
 ---pagebreak--- 9 . 12 . 85                                  Official Journal of the European Communities                           No L 330 / 297
                                                                CHAPTER 75
                                                   NICKEL AND ARTICLES THEREOF
Notes
1 . In this Chapter the following expressions have the meanings hereby assigned to them :
    ( a ) Wire (heading No 75.02 ):
          Rolled , extruded or drawn products of solid section of any cross-sectional shape , of which no cross-sectional
          dimension exceeds 6 mm .
    (b) Wrought bars, rods, angles, shapes and sections (heading No 75.02):
          Rolled , extruded , drawn or forged products of solid section , of which the maximum cross-sectional dimension
          exceeds 6 mm and which , if they are flat, have a thickness exceeding one-tenth of the width . Also cast or
          sintered products , of the same forms and dimensions , which have been subsequently machined ( otherwise than
          by simple trimming or de-scaling).
     ( c) Wrought plates , sheets and strip (heading No 75.03 ):
          Flat-surfaced , wrought products ( coiled or not), of which the maximum cross-sectional dimension exceeds
          6 mm , and of which the thickness does not exceed one-tenth of the width .
          Heading No 75.03 is to be taken to apply, inter alia , to such products, whether or not cut to shape, perforated ,
          corrugated , ribbed , channelled , polished or coated , provided that they do not thereby assume the character of
          articles or of products falling within other headings .
2 . Heading No 75.04 is to be taken to apply , inter alia , to tubes , pipes , hollow bars and tube and pipe fittings which
    have been polished or coated , or which have been shaped or worked , such as bent , coiled , threaded , drilled ,
    waisted , cone-shaped or finned .
ll                                                                                                              Rate of duty
       Heading
       number                                              Description                                  Autonomous      Conventional
                                                                                                            %                 %
          1                                                     2                                            3                4
        75.01        Nickel mattes, nickel speiss and other intermediate products of nickel metallurgy;
                     unwrought nickel (excluding electro-plating anodes); nickel waste and scrap . .       Free              Free
        75.02        Wrought bars, rods, angles, shapes and sections, of nickel; nickel wire                 9                4,5
        75.03        Wrought plates, sheets and strip, of nickel; nickel foil; nickel powders and
                     flakes :
                     A. Plates , sheets , strip and foil .... :                                             10               5,1
                     B.   Powders and flakes                                                                2                0,5
 ---pagebreak--- No L 330 / 298                          Official Journal of the European Communities                                          9 . 12 . 85
ll                                                                                                                Rate of duty
   Heading
   number                                               Description                                        Autonomous     Conventional
                                                                                                                %               %
      1                                                      2                                                  3                4
    75.04      Tubes and pipes and blanks therefor, of nickel; hollow bars, and tube and pipe
               fittings (for example, joints, elbows, sockets and flanges), of nickel:
ll             A. Tubes and pipes and blanks therefor; hollow bars .                                           12              5,7
               B. Tube and pipe fittings                                                                       13              3,8
    75.05      Electro-plating anodes, of nickel, wrought or unwrought, including those
               produced by electrolysis:
ll             A. Not prepared beyond casting                         »,                                        5                5
               B.    Other                                                                                      8              4,2
    75.06      Other articles of nickel :
               A. Nails, tacks, staples, hook-nails, spiked cramps , studs, spikes and the like ;
                     bolts , nuts, screws and similar articles; washers and spring washers:
                       I. Screws , nuts , rivets and washers , turned from bars , rods , angles , shapes ,
                           sections or wire , of solid section , of a shank thickness or hole diameter
                           not exceeding 6 mm                                                                  13              3,6
ll                    11 . Other                                                                               13              3,8
               B.    Other                                                                                     16              4,7
 ---pagebreak--- 9 . 12 . 85                                  Official Journal of the European Communities                              No L 330 / 299
                                                                CHAPTER 76
                                                ALUMINIUM AND ARTICLES THEREOF
Notes
1 . In this Chapter the following expressions have the meanings hereby assigned to them:
     ( a ) Wire (heading No 76.02 ):
           Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional
           dimension exceeds 6 mm .
    (b) Wrought bars, rods, angles, shapes and sections (heading No 76.02):
           Rolled , extruded , drawn of forged products of solid section , of which the maximum cross-sectional dimension
           exceeds 6 mm and which, if they are flat, have a thickness exceeding one-tenth of the width . Also cast or
           sintered products , of the same forms and dimensions, which have been subsequently machined (otherwise than
           by simple trimming or de-scaling).
    ( c) Wrought plates , sheets and strip (heading No 76.03 ):
           Flat-surfaced , wrought products ( coiled or not), of which the maximum cross-sectional dimension exceeds
           6 mm , and of which the thickness exceeds 0,20 mm but does not exceed one-tenth of the width .
           Heading No 76.03 is to be taken to apply, inter alia, to such products, whether or not cut to shape, perforated,
           corrugated , ribbed , channelled , polished or coated , provided that they do not thereby assume the character of
           articles or of products falling within other headings.
2 . Heading No 76.06 is to be taken to apply, inter alia , to tubes , pipes and hollow bars which have been polished or
    coated , or which have been shaped or worked , such as bent , coiled , threaded , drilled , waisted , cone-shaped or
    finned. Heading No 76.07 is to be taken to apply, inter alia , to tube and pipe fittings which have been similarly
    treated .
li                                                                                                                 Rate of duty
       Heading
       number                                              Description                                     Autonomous      Conventional
                                                                                                               %                 %
           1                                                    2                                               3                4
        76.01         Unwrought aluminium ; aluminium waste and scrap:                                     I
li                    A. Unwrought                                                                             10               6,1
ll                    B. Waste and scrap :                                                                 l
                            I. Waste :                                                                     \
                                a) Turnings , shavings , chips, milling waste , sawdust and filings; waste
                                    of coloured , coated or bonded sheets and foil , of a thickness
                                    (excluding any backing) of 0,20 mm or less                                Free              2,3
ll                              b ) Other (including factory rejects)                      »...                 5               3,3
                           II . Scrap                                                                         Free              0,1
 ---pagebreak--- No L 330 / 300                                       Official Journal of the European Communities                                                                 9 . 12 . 85
l                                                                                                                                                   Rate of duty
      Heading
      number                                                           Description                                                       Autonomous           Conventional
                                                                                                                                                %                    %
          1                                                                  2                                                                  3                    4
       76.02            Wrought bars, rods, angles, shapes and sections, of aluminium; aluminium
                        wire                                                                                                                   15                   10,1
J
       76.03            Wrought plates, sheets and strip, of aluminium                                                                         15                   10,1
       76.04            Aluminium foil (whether or not embossed, cut to shape, perforated, coated,
                        printed, or backed with paper or other reinforcing material), of a thickness
                        (excluding any backing) not exceeding 0,20 mm                                                                          17                   10,2
       76.05            Aluminium powders and flakes :
                        A. Lamellar powders and flakes                                                                                         21                   6,3
l                       B. Other                                                                                                               10                   5,4
       76.06            Tubes and pipes and blanks therefor, of aluminium; hollow bars of aluminium :
                        A. Tubes and pipes , with attached fittings, suitable for conducting gases or
                            liquids , for use in civil aircraft ( a )                                                                          19                  Free
                        B. Other                                                                                                               19                   10,1
       76.07            Tube and pipe fittings (for example, joints, elbows, sockets and flanges), of
                        aluminium                                                                                                              20                     7
       76.08            Structures and parts of structures (for example, hangars and other buildings,
                        bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks,
                        door and window frames, balustrades, pillars and columns), of aluminium ;
                        plates, rods, angles, shapes, sections, tubes and the like, prepared for use in
                        structures , of aluminium                                                                                              19                   7,1
       76.09            Reservoirs , tanks, vats and similar containers, for any material (other than
                        compressed or liquefied gas), of aluminium, of a capacity exceeding 300 litres,
                        whether or not lined or heat-insulated , but not fitted with mechanical or thermal
                        equipment                                                                      :                                       19                     7
       76.10            Casks, drums, cans, boxes and similar containers ( including rigid and collapsible
                        tubular containers), of aluminium, of a description commonly used for the
                        conveyance or packing of goods:
l                       A. Rigid and collapsible tubular containers                                                                            19                   7,2
                        B.  Other                                                                                                              19                   7,1
       76.11            Containers, of aluminium, for compressed or liquefied gas                                                              21                     7
       76.12            Stranded wire, cables, cordage, ropes, plaited bands and the like, of aluminium
                        wire, but excluding insulated electric wires and cables                                                                19                     7
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the Preliminary Provisions.
 ---pagebreak--- 9 . 12 . 85                            Official Journal of the European Communities                                No L 330 / 301
                                                                                                               Rate of duty
     Heading
      number                                          Description                                       Autonomous     Conventional
                                                                                                            %               %
         1                                                2                                                  3               4
     [76.13 ]
     [76.14]
      76.15   Articles of a kind commonly used for domestic purposes, sanitary ware for indoor
              use, and parts of such articles and ware, of aluminium                                        20              7,1
      76.16   Other articles of aluminium;                                                              I
              A. Cops, pirns, bobbins and similar supports for the spinning and weaving
                  industries                                                                                12              9,2
              B. Spools, reels and similar supports for photographic and cinematographic film
                  or for tapes, films and the like falling within heading No 92.12                          16              7,1
              C. Nails , tacks, staples, hook-nails, spiked cramps, spikes and the like; bolts ,
                  nuts , screws and similar articles; washers and spring washers :                      I
                    I. Screws , nuts , rivets and washers , turned from bars , rods , angles , shapes ,
                        sections or wire , of solid section , of a shank thickness or hole diameter
                        not exceeding 6 mm                                                                  16               7
II                 II . Other                                                                               16               8
              D. Other                                                                                      19              7,1
 ---pagebreak--- No L 330 / 302                      Official Journal of the European Communities                                   9 . 12 . 85
                                                       CHAPTER 77
                             MAGNESIUM AND BERYLLIUM AND ARTICLES THEREOF
                                                                                                       Rate of duty
   Heading
    number                                        Description                                  Autonomous      Conventional
                                                                                                   %                 %
       1                                               2                                            3                 4
     77.01     Unwrought magnesium; magnesium waste (excluding shavings of uniform size)
               and scrap:
               A. Unwrought                                                                        10               5,3
               B. Waste and scrap :
                    I. Waste                                                                        5               3,5
                   II. Scrap                                                                      Free              Free
     77.02     Wrought bars, rods, angles, shapes and sections, of magnesium; magnesium wire;
               wrought plates, sheets and strip, of magnesium; magnesium foil; raspings and
               shavings of uniform size, powders and flakes, of magnesium; tubes and pipes and
               blanks therefor, of magnesium; hollow bars of magnesium; other articles of
               magnesium                                                                           14               5,3
   [ 77.03 ]
     77.04     Beryllium, unwrought or wrought, and articles of beryllium:
               A. Unwrought; waste and scrap                                                        3                1,8
               B. Wrought beryllium and articles of beryllium                                       8               3,8
 ---pagebreak--- 9 . 12 . 85                                            Official Journal of the European Communities                      No L 330 / 303
                                                                               CHAPTER 78
                                                                 LEAD AND ARTICLES THEREOF
Notes
1 . In this Chapter the following expressions have the meanings hereby assigned to them:
       ( a ) Wire (heading No 78.02):
             Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional
             dimension exceeds 6 mm .
       ( b ) Wrought bars , rods , angles , shapes and sections (heading No 78.02 ):
             Rolled , extruded , drawn or forged products of solid section , of which the maximum cross-sectional dimension
             exceeds 6 mm and which , if they are flat, have a thickness exceeding one-tenth of the width . Also cast or
             sintered products , of the same forms and dimensions , which have been subsequently machined ( otherwise than
             by simple trimming or de-scaling).
       ( c) Wrought plates , sheets and strip (heading No 78.03 ):
             Flat-surfaced , wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds
             6 mm , of which the thickness does not exceed one-tenth of the width , and which are of a weight exceeding
             1,7 kg / m2 .
             Heading No 78.03 is to be taken to apply, inter alia , to such products , whether or not cut to shape, perforated ,
             corrugated , ribbed , channelled , polished or coated , provided that they do not thereby assume the character of
             articles or of products falling within other headings.
2 . Heading No 78.05 is to be taken to apply , inter alia , to tubes , pipes, hollow bars and tube and pipe fittings which
       have been polished or coated , or which have been shaped or worked , such as bent, coiled , threaded , drilled ,
       waisted , cone-shaped or finned .
                                                                                                                     Rate of duty
         Heading
         number                                                          Description                       Autonomous        Conventional
                                                                                                                                   o/
                                                                                                                 /o                 /o
             1                                                                 2                                 3                  4
          78.01           Unwrought lead (including argentiferous lead); lead waste and scrap:
                          A. Unwrought :
                                 I. For refining, containing 0,02 % or more by weight of silver ( bullion
                                     lead ) ( a ) ;                                                           4,5 ( b )           Free
                                II . Other                                                                      4,5               3,5
                                                                                                              subject
                                                                                                            to a min .
                                                                                                           of 1,1 ECU
                                                                                                           per 100 kg
                                                                                                            net weight
                          B. Waste and scrap                                                                   Free               0,2
          78.02           Wrought bars, rods, angles, shapes and sections, of lead; lead wire                   10                   8
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
(b ) The rate of duty is reduced to 2 % .
 ---pagebreak--- No L 330 / 304                       Official Journal of the European Communities                                     9 . 12 . 85
ll                                                                                                        Rate of duty
   Heading
   number                                          Description                                     Autonomous     Conventional
                                                                                                       %                %
      1                                                 2                                               3                4
    78.03      Wrought plates, sheets and strip, of lead                                               10              8,1
    78.04      Lead foil (whether or not embossed, cut to shape, perforated, coated, printed, or
               backed with paper or other reinforcing material), of a weight (excluding any
               backing) not exceeding 1,7 kg/m2 ; lead powders and flakes:
               A. Lead foil :
ll                    I. Backed                                                                        15              8,1
II                   II . Other                                                                        10                8
               B. Lead powders and flakes                                                               5              4,7
    78.05      Tubes and pipes and blanks therefor, of lead; hollow bars, and tube and pipe
               fittings (for example, joints, elbows, sockets, flanges and S-bends), of lead . . .     13                9
    78.06      Other articles of lead :
               A. Containers with an anti-radiation lead covering, for the transport or storage
                    of radio-active materials (EURATOM)                                                12                 6
               B. Other                                                                                17                8
 ---pagebreak--- 9 . 12 . 85                                 Official Journal of the European Communities                         No L 330 / 305
                                                              CHAPTER 79
                                                    ZINC AND ARTICLES THEREOF
Notes
1 . In this Chapter the following expressions have the meanings hereby assigned to them:
    (a ) Wire (heading No 79.02 ):
         Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional
         dimension exceeds 6 mm .
    (b) Wrought bars, rods, angles, shapes and sections (heading No 79.02):
         Rolled , extruded or drawn products of solid section , of which the maximum cross-sectional dimension exceeds
         6 mm and which , if they are flat, have a thickness exceeding one-tenth of the width . Also cast or sintered
         products , of the same forms and dimensions , which have been subsequently machined ( otherwise than by simple
         trimming or de-scaling).
    ( c) Wrought plates , sheets and strip (heading No 79.03 ):
         Flat-surfaced , wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds
         6 mm , and of which the thickness does not exceed one-tenth of the width .
         Heading No 79.03 is to be taken to apply, inter alia , to such products, whether or not cut to shape, perforated,
         corrugated , ribbed , channelled , polished or coated , provided that they do not thereby assume the character of
         articles or of products falling within other headings .
2. Heading No 79.04 is to be taken to apply, inter alia , to tubes, pipes, hollow bars and tube and pipe fittings which
    have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled ,
    waisted , cone-shaped or finned .
                                                                                                             Rate of duty
      Heading
      number                                             Description                               Autonomous        Conventional
                                                                                                          /0               %
         1                                                   2                                            3                4
       79.01        Unwrought zinc; zinc waste and scrap:
                    A. Unwrought                                                                        4 >5              3,5
                                                                                                    subject to
                                                                                                      a min .
                                                                                                   of 1,1 ECU
                                                                                                   per 100 kg
                                                                                                    net weight
                    B. Waste and scrap                                                         . .     Free               Free
       79.02        Wrought bars , rods, angles , shapes and sections, of zinc; zinc wire               10                8,2
       79.03        Wrought plates, sheets and strip, of zinc; zinc foil; zinc powders and flakes:
                    A. Plates , sheets , strip and foil                                                  10                 8
                    B. Powders ( including dust) and flakes                                              7                4,6
 ---pagebreak--- No L 330 / 306                       Official Journal of the European Communities                              9 . 12 . 85
||                                                                                                 Rate of duty
   Heading
    number                                          Description                             Autonomous     Conventional
                                                                                                %                %
      1                                                 2                                        3                4
    79.04      Tubes and pipes and blanks therefor, of zinc; hollow bars, and tube and pipe
               fittings (for example, joints, elbows, sockets and flanges), of zinc             14                8
   [79.05 ]
    79.06      Other articles of zinc:                                                                   I
               A. Gutters, roof capping, skylight frames and other fabricated building
                     components                                                                 14                7
               B.    Other .                             »                                      16              7,1
 ---pagebreak--- 9 . 12 . 85                                  Official Journal of the European Communities                      No L 330 / 307
                                                                  CHAPTER 80
                                                       TIN AND ARTICLES THEREOF
Notes
1 . In this Chapter the following expressions have the meanings hereby assigned to them :
     ( a ) Wire ( heading No 80.02 ):
           Rolled , extruded or drawn products of solid section of any cross-sectional shape , of which no cross-sectional
           dimension exceeds 6 mm .
     ( b ) Wrought bars , rods , angles , shapes and sections ( heading No 80.02 ):
           Rolled , extruded , drawn or forged products of solid section , of which the maximum cross-sectional dimension
           exceeds 6 mm and which , if they are flat , have a thickness exceeding one-tenth of the width . Also cast or
           sintered products , of the same forms and dimensions , which have been subsequently machined ( otherwise than
           by simple trimming or de-scaling).
     ( c ) Wrought plates , sheets and strip ( heading No 80.03 ):
           Flat-surfaced , wrought products ( coiled or not) of which the maximum cross-sectional dimension exceeds
           6 mm , of which the thickness does not exceed one-tenth of the width , and which are of a weight exceeding
           1 kg / m2 .
           Heading No 80.03 is to be taken to apply , inter alia , to such products , whether or not cut to shape , perforated
           corrugated , ribbed , channelled , polished or coated , provided that they do not thereby assume the character of
           articles or of products falling within other headings .
2 . Heading No 80.05 is to be taken to apply , inter alia , to tubes , pipes , hollow bars and tube and pipe fittings which
     have been polished or coated , or which have been shaped or worked , such as bent, coiled , threaded , drilled ,
     waisted , cone-shaped or finned .
                                                                                                           Rate of duty
       Heading
       number                                               Description                            Autonomous      Conventional
                                                                                                       %                 %
           1                                                      2                                     3                4
        80.01          Unwrought tin ; tin waste and scrap                                            Free              Free
        80.02          Wrought bars , rods , angles , shapes and sections , of tin ; tin wire           8               3,5
        80.03          Wrought plates , sheets and strip , of tin                                       8               2,5
 ---pagebreak--- No L 330 / 308                       Official Journal of the European Communities                                    9 . 12 . 85
||                                                                                                      Rate of duty
   Heading
   number                                           Description                                  Autonomous     Conventional
                                                                                                     %                 %
      1                                                 2                                             3                 4
    80.04      Tin foil (whether or not embossed, cut to shape, perforated, coated, printed , or
               backed with paper or other reinforcing material), of a weight (excluding any
               backing) not exceeding 1 kg/ m2 ; tin powders and flakes:
               A. Foil :
                      I. Backed                                                                      12              4,4
                     II . Other                                                                      10              3,8
               B. Powders and flakes                                                                 7               2,9
    80.05      Tubes and pipes and blanks therefor, of tin; hollow bars, and tube and pipe
               fittings (for example, joints, elbows, sockets and flanges), of tin:
||             A. Tubes and pipes and blanks therefor; hollow bars                                   10              3,8
               B. Tube and pipe fittings                                                             14              4,9
    80.06      Other articles of tin                                                                 16              5,3
 ---pagebreak--- 9 . 12 . 85                             Official Journal of the European Communities                         No L 330 / 309
                                                             CHAPTER 81
                   OTHER BASE METALS EMPLOYED IN METALLURGY AND ARTICLES THEREOF
Note
Heading No 81.04 is to be taken to apply only to the following base metals:
bismuth , cadmium , cobalt , chromium , gallium , germanium , hafnium , indium , manganese, niobium ( columbium ),
rhenium , antimony , titanium , thorium , thallium , uranium depleted in U 235 , vanadium , zirconium .
The heading also covers cobalt mattes, cobalt speiss and other intermediate products of cobalt metallurgy, and
cermets .
||                                                                                                      Rate of duty
     Heading
     number                                           Description                               Autonomous      Conventional
                                                                                                    %                %
         1                                               ■  2                                        3                4
      81.01     Tungsten (wolfram ), unwrought or wrought, and articles thereof:
                A. Unwrought ( including bars not further prepared than sintered and powders );
                    waste and scrap                                                                  6                —
                B. Bars (other than bars not further prepared than sintered), rods, angles ,
                    shapes , sections , wire, filaments , plates, sheets , strip and foil           10                8
                C.  Other                                                                           13                10
      81.02     Molybdenum, unwrought or wrought, and articles thereof:
                A. Unwrought (including bars not further prepared than sintered and powders);
                    waste and scrap:
                      I. Powders                                                                     6
                     II . Other .                                                                    6                 5
                B. Bars ( other than bars not further prepared than sintered), rods , angles,
                    shapes, sections , wire , filaments, plates, sheets, strip and foil .           10                 8
                C.  Other                                                                           13                10
      81.03     Tantalum , unwrought or wrought, and articles thereof:
                A. Unwrought ( including bars not further prepared than sintered and powders);
                    waste and scrap . . . .                                                          4               2,5
                B. Bars (other than bars not further prepared than sintered), rods , angles ,
                    shapes , sections, wire, filaments, plates, sheets, strip and foil               8               4,4
                C.  Other                                                                           11               5,8
      81.04     Other base metals, unwrought or wrought, and articles thereof; cermets,
                unwrought or wrought, and articles thereof:
                A.  Bismuth :
                      I. Unwrought; waste and scrap                                                Free              Free
                     II . Other                                                                      9               3,6
                B.  Cadmium :
                      I. Unwrought; waste and scrap                                                  5                 4
                     II . Other                                                                      9                 6
 ---pagebreak--- No L 330 / 310                                       Official Journal of the European Communities                                                                  9 . 12 . 85
                                                                                                                                                     Rate of duty
      Heading
       number                                                          Description                                                        Autonomous          Convention
                                                                                                                                                 °/r                 %
          1                                                                  2                                                                    3                   4
       81.04            C. Cobalt :
      (cont'd)
                               I. Unwrought; waste and scrap                                                     k.                            Free                 Free
                              II. Other                                                                                                          7                   3,8
                        D. Chromium :
                               I. Unwrought; waste and scrap :
                                   a ) Chromium alloys containing more than 10 % by weight of nickel .                                         Free                  0,2
                                   b ) Other                                                                                                     6                   5,2
                              II . Other                                                                                                         8                   7,6
                        E. Germanium :
                               I. Unwrought; waste and scrap                                                                                     6                   4,5
                              II . Other . . .                                                                                                  10                    7
                        F. Hafnium (celtium ):
                               I. Unwrought; waste and scrap                                                                                     4                   3,5
                              II . Other                                                                                                        9                    7,5
                        G. Manganese:
                               I. Unwrought; waste and scrap                                                                                     7                   4,5
                              II . Other                                                                                                        10                   8,5
                        H. Niobium (columbium ):
                               I. Unwrought; waste and scrap                                                                                     6                    5
                              II . Other                                                                                                        10                    9
                        IJ . Antimony :
                               I. Unwrought; waste and scrap                                                                                     8
                              II . Other                                                                                                        10                    8
                        K. Titanium :
                               I. Unwrought; waste and scrap                                                                                     6                    5
                              II. Other :
                                   a) Tubes and pipes , with attached fittings , suitable for conducting gases
                                       or liquids , for use in civil aircraft ( a )                                                             10                  Free
                                   b ) Other                                                                                                    10                    7
                        L. Vanadium :
                               I. Unwrought; waste and scrap                                                                       •            4                    2,2
                              II . Other                                                                                                        9                    5,1
                        M. Uranium depleted in U 235                                                                                            7                    2,9
                        N. Thorium :
                               I. Unwrought; waste and scrap (EURATOM)                                      1                                 Free
                              IL Other :
                                   a) Bars , rods , angles , shapes and sections, wire, plates, sheets , strip and
                                       foil (EURATOM)                                                                                         Free                  Free
                                   b ) Other (EURATOM)                                                                                          2                    1,4
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B , of the Preliminary Provisions.
 ---pagebreak--- 9 . 12 . 85                         Official Journal of the European Communities            No L 330 / 311
                                                                                        Rate of duty
     Heading
      number                                     Description                     Autonomous     Conventional
                                                                                     %               %
         1                                           2                                3               4
      81.04   O. Zirconium :
     (cont'd)
                   I. Unwrought; waste and scrap                                      6               5
                  II . Other                                                         10               9
              P. Rhenium :                                                                    \
                   I. Unwrought; waste and scrap                                      6               5
                  II . Other                                                         10               9
li            Q. Gallium ; indium ; thallium:
                   I. Unwrought; waste and scrap                                     4               2,2
                  II . Other                                                         10              3,8
              R. Cermets :
                   I. Unwrought; waste and scrap                                     4               7,5
                 II . Other                                                          12              7,5
 ---pagebreak--- No L 330 / 312                              Official Journal of the European Communities                                       9 . 12 . 85
                                                               CHAPTER 82
                TOOLS , IMPLEMENTS , CUTLERY , SPOONS AND FORKS , OF BASE METAL ; PARTS THEREOF
Notes
1 . Apart from blow lamps , portable forges , grinding wheels with frameworks , manicure and chiropody sets , and
    goods classified in headings Nos 82.07 and 82.15 , the present Chapter covers only articles with a blade , working
    edge , working surface or other working part of:
    ( a ) Base metal ;
    ( b ) Metal carbides ;
    ( c) Precious or semi-precious stones ( natural , synthetic or reconstructed ) on a support of base metal ; or
    ( d ) Abrasive materials on a support of base metal , provided that the articles have cutting teeth , flutes , grooves , or
          the like , of base metal , which retain their identity and function after the application of the abrasive .
2 . Parts of base metal of the articles falling in the headings of this Chapter are to be classified with the articles of
    which they are parts , except parts separately specified as such and tool-holders for hand tools ( heading No 84.48 ).
    However , parts of general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter .
    Cutting plates for electric hair clippers are to be classified in heading No 82.13 and blades and heads for electric
    shavers are to be classified in heading No 82.11 .
3 . Cases , boxes and similar containers imported with articles of this Chapter are to be classified with such articles if
    they are of a kind normally sold therewith . Cases , boxes and similar containers imported separately are to be
    classified under their appropriate headings .
                                                                                                                   Rate of duty
      'number                                             Description                                       Autonomous     Conventional
                                                                                                                %                %
          12                                                                                                     3                4
       82.01          Hand tools, the following: spades, shovels, picks, hoes, forks and rakes; axes, bill
                     hooks and similar hewing tools ; scythes, sickles , hay knives , grass shears , timber
                      wedges and other tools of a kind used in agriculture, horticulture or forestry . .        15              4,8
       82.02          Saws ( non-mechanical ) and blades for hand or machine saws ( including toothless
                      saw blades ):
                      A. Saws ( non-mechanical ):
                            1 . Back saws; rectangular-framed rip saws                                          15              6,1
                           II . Other                                                                           15                6
                      B.  Saw blades :
                            I. Bandsaw blades    . . .                                                    .     15              6,3
                           II . Chain saw blades                                                                16              4,8
                          III , Other                                                                           16              6,6
 ---pagebreak--- 9 . 12 . 85                               Official Journal of the European Communities                           No L 330 / 313
                                                                                                             Rate of duty
        Heading
        number                                         Description                                    Autonomous     Conventional
                                                                                                          %                %
            1                                              2                                               3               4
         82.03    Hand tools , the following: pliers ( including cutting pliers), pincers, tweezers,
                  tinmen's snips , bolt croppers and the like; perforating punches ; pipe cutters ;
                  spanners and wrenches (but not including tap wrenches); files and rasps:
                  A. Files and rasps                                                                      13                5
                  B. Other                                                                                15              5,1
         82.04    Hand tools, including glaziers' diamonds , not falling within any other heading of
                  this Chapter; blow lamps, anvils ; vices and clamps, other than accessories for,
                  and parts of, machine tools; portable forges; grinding wheels with frameworks
                  ( hand or pedal operated ) .                                                            16                5
         82.05    Interchangeable tools for hand tools, for machine tools or for power-operated
                  hand tools (for example, for pressing, stamping, drilling, tapping, threading,
                  boring, broaching, milling, cutting, turning, dressing, morticing or screw
                  driving), including dies for wire drawing, extrusion dies for metal , and rock
                  drilling bits with a working part of:
                  A. Base metal                                                                           12              4,8
                  B. Metal carbides                                                                       13              5,1
                  C. Diamond or agglomerated diamond                                                       9              5,4
                  D. Other materials                                                                      12              4,8
         82.06    Knives and cutting blades, for machines or for mechanical appliances                    13              4,1
         82.07    Tool-tips and plates , sticks and the like for tool-tips , unmounted , of sintered
                  metal carbides (for example, carbides of tungsten , molybdenum or vanadium ) .          14              5,2
         82.08    Coffee-mills, mincers , juice-extractors and other mechanical appliances , of a
                  weight not exceeding 10 kg and of a kind used for domestic purposes in the
                  preparation , serving or conditioning of food or drink '.'.                             17              5,1
         82.09    Knives with cutting blades, serrated or not ( including pruning knives), other than
                  knives falling within heading No 82.06 , and blades therefor :
                  A. Knives             .                                                                 17               (a)
                  B.   Knife blades                                                                       17              12,1
         82.101
( a ) See Annex .
 ---pagebreak--- No L 330 / 314                         Official Journal of the European Communities                                      9 . 12 . 85
                                                                                                            Rate of duty
   Heading
   number                                            Description                                     Autonomous     Conventional
                                                                                                         %                 %
      1                                                  2                                                3                 4
    82.11      Razors and razor blades ( including razor blade blanks, whether or not in
               strips ):
               A.   Razors :
                       I. Open blade                                                                     13               3,8
                     II . Other                                                                          17               5,6
               B.   Blades and cutters :
                       I. Safety razor blades                                                            16                 5
                     II . Other                                                                          12               4,7
               C. Other parts                                                                            17               4,9
    82.12      Scissors (including tailors' shears), and blades therefor                                 17               8,2
    82.13      Other articles of cutlery (for example, secateurs, hair clippers, butchers' cleavers,
               paper knives); manicure and chiropody sets and appliances ( including nail files)         16               6,2
    82.14      Spoons , forks , fish-eaters , butter knives , ladles , and similar kitchen or
               tableware :
               A.   Of stainless steel                                                                   19                17
               B.   Other                                                                                19               8,2
    82.15      Handles of base metal for articles falling within heading No 82.09 , 82.13
               or 82.14                                                                                  19               5,1
 ---pagebreak--- 9 . 12 . 85                                            Official Journal of the European Communities                                                           No L 330 / 315
                                                                                CHAPTER 83
                                                       MISCELLANEOUS ARTICLES OF BASE METAL
Note
In this Chapter a reference to parts of articles is in no case to be taken as applying to cables , chains , nails , bolts , nuts ,
screws , springs or other articles of iron or steel of a kind described in heading No 73.25 , 73.29 , 73.31 , 73.32 or
73.35 , nor to similar articles of other base metals ( Chapters 74 to 81 inclusive ).
                                                                                                                                                        Rate of duty
        Heading
        number                                                           Description                                                          Autonomous          Conventional
                                                                                                                                                    %                    %
            1                                                                  2                                                                     3                   4
         83.01            Locks and padlocks (key, combination or electrically operated), and parts
                          thereof, of base metal; frames incorporating locks, for handbags, trunks or the
                          like , and parts of such frames, of base metal ; keys for any of the foregoing
                          articles , of base metal                                                                                                  17                  6,1
         83.02            Base metal fittings and mountings of a kind suitable for furniture, doors,
                          staircases , windows , blinds , coachwork , saddlery, trunks , caskets and the like
                          ( including automatic door closers); base metal hat-racks, hat-pegs , brackets and
                          the like :
                          A. Fittings and mountings (including hinges and automatic door closers ), for use
                                in civil aircraft ( a )                                                                                             17                  Free
                          B.    Other                                                                                                               17                    5
         83.03            Armoured or reinforced safes, strong-boxes , strong-rooms, strong-room linings
                          and strong-room doors, and cash and deed boxes and the like, of base metal .                                              17                  6,3
         83.04            Filing cabinets , racks, sorting boxes, paper trays, paper rests and similar office                                                               V
                          equipment , of base metal , other than office furniture falling within heading
                          No 94.03                                                                                                                  16                    6
         83.05            Fittings for loose-leaf binders , for files or for stationery books , of base metal ;
                          letter clips, paper clips, staples, indexing tags , and similar stationery goods, of
                          base metal                                                                                                                19                  5,9
         83.06            Statuettes and other ornaments of a kind used indoors , of base metal ;
                          photograph , picture and similar frames, of base metal; mirrors of base metal :
li                        A.    Statuettes and other ornaments of a kind used indoors                                                               18                  0,2
                          B.    Other                                                                                                               19                  6,2
         83.07            Lamps and lighting fittings, of base metal , and parts thereof, of base metal
                          (excluding switches, electric lamp holders, electric lamps for vehicles, electric
                          battery or magneto lamps, and other articles falling within Chapter 85 except
                          heading No 85.22 ):
ll                        A. For use in civil aircraft ( a )                                                                                        18                  Free
                          B.    Other                                                                                                               18                  5,1
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities . See also Section II , paragraph B , of the Preliminary Provisions .
                                                                                                                        I
 ---pagebreak--- No L 330 / 316                                   Official Journal of the European Communities                                                             9 . 12 . 85
                                                                                                                                            Rate of duty
    Heading
     number                                                        Description                                                     Autonomous         Conventional
                                                                                                                                         %                   %
         1                                                              2                                                                3                   4
      83.08           Flexible tubing and piping, of base metal:
                      A. With fittings attached , for use in civil aircraft ( a )                                                       17                  Free
                      B.    Other                                                                                                       17                  5,5
      83.09           Clasps, frames with clasps for handbags and the like, buckles, buckleclasps,
                      hooks, eyes , eyelets, and the like, of base metal , of a kind commonly used for
                      clothing, travel goods, handbags or other textile or leather goods; tubular rivets
                      and bifurcated rivets, of base metal; beads and spangles , of base metal                                          16                  4,9
    [ 83.10]
      83.11           Bells and gongs, non-electric, of base metal, and parts thereof of base metal                                     18                  0,6
      83.12]
      83.13           Stoppers , crown corks , bottle caps , capsules , bung covers , seals and plombs , case
                      corner protectors and other packing accessories , of base metal:
                      A. Capsules of aluminium or lead :
                             I. Capsules of aluminium of a maximum diameter of 21 mm , with or
                                 without an internal rubber seal , but not combined with other materials                                18                  6,3
                            II . Other                                                                                                  18                    8
                      B.    Other                                                                                                       18                   5,2
      83.14           Sign-plates , name-plates , numbers , letters and other signs of base metal                                       19                   5,4
      83.15           Wire , rods , tubes, plates , electrodes and similar products , of base metal or of
                      metal carbides , coated or cored with flux material , of a kind used for soldering ,
                      brazing, welding or deposition of metal or of metal carbides; wire and rods, of
                      agglomerated base metal powder, used for metal spraying:
                      A. Welding electrodes cored with iron or steel and coated with refractory
                            material                                                                                                    15                  7,5
                      B.    Other                                                                                                       15                  5,7
  [ A ) Entry under this subheading is subject to conditions to be determined by the competent authorities . See also Section II , paragraph B , of the Preliminar)
        Provisions .
 ---pagebreak--- 9 . 12 . 85                              Official Journal of the European Communities                        No L 330 / 317
                                                          SECTION XVI
                                     MACHINERY AND MECHANICAL APPLIANCES;
                                       ELECTRICAL EQUIPMENT; PARTS THEREOF
Notes
1 . This Section does not cover:
     ( a) Transmission , conveyor or elevator belts or belting, of artificial plastic material of Chapter 39 , or of
            vulcanised rubber (heading No 40.10); or other articles of a kind used in machinery or mechanical or
            electrical appliances or for other industrial purposes, of unhardened vulcanised rubber (heading No 40.14);
     (b) Articles of leather or of composition leather (heading No 42.04 ) or of furskin (heading No 43.03 ), of a kind
            used in machinery or mechanical appliances or for other industrial purposes;
     (c) Bobbins, spools, cops, cones, cores, reels and similar supports, of any material (for example, Chapter 39 , 40,
            44 or 48 or Section XV );
     (d) Perforated cards of paper or paperboard for Jacquard or similar machines, failing within heading No
            48.21 ;
     (e)    Transmission , conveyor or elevator belts of textile material (heading No 59.16 ) or other articles of textile
            material of a kind commonly used in machinery or plant (heading No 59.17);
     (f)    Precious or semi-precious stones (natural , synthetic or reconstructed) of heading No 71.02 or 71.03 , or
            articles wholly of such stones of heading No 71.15 ;
     (g) Parts of general use, as defined in Note 2 to Section XV, of base metal ( Section XV), or similar goods of
            artificial plastic materials (which are generally classified in heading No 39.07 );
     (h ) Endless belts of metal wire or strip (Section XV );
     (ij ) Articles falling within Chapter 82 or 83 ;
     (k) Vehicles, aircraft, vessels and associated transport equipment of Section XVII;
     (1 )   Articles falling within Chapter 90 ;
     ( m) Clocks , watches and other articles falling within Chapter 91 ;
     (n) Interchangeable tools of heading No 82.05 and brushes of a kind used as parts of machines of heading
            No 96.01 ; similar interchangeable tools are to be classified according to the constituent material of their
            working part (for example, in Chapter 40, 42 , 43 , 45 or 59 , or heading No 68.04 or 69.09 ); or
     (o ) Articles falling within Chapter 97.
2 . Subject to Note 1 to this Section , Note 1 to Chapter 84 and Note 1 to Chapter 85 , parts of machines ( not being
     parts of the articles described in headings Nos 84.64 , 85.23 , 85.24 , 85.25 and 85.27) are to be classified according
     to the following rules:
     ( a) Goods of a kind described in any of the headings of Chapters 84 and 85 (other than headings Nos 84.65 and
           85.28 ) are in all cases to be classified in their respective headings .
     ( b) Other parts , if suitable for use solely or principally with a particular kind of machine , or with a number of
          machines falling within the same heading (including a machine falling within heading No 84.59 or 85.22) are
          to be classified with the machines of that kind or in heading No 84.38, 84.48 or 84.55, as appropriate.
          However, goods which are equally suitable for use principally with the goods of headings Nos 85.13 and 85.15
           are to be classified in heading No 85.13 .
     (c) All other parts are to be classified in heading No 84.65 or 85.28 .
 ---pagebreak--- No L 330 / 318                         Official Journal of the European Communities                              9 . 12 . 85
3 . Unless the headings otherwise require, composite machines consisting of two or more machines fitted together to
    form a whole and other machines adapted for the purpose of performing two or more complementary or alternative
    functions are to be classified as if consisting only of that component or as being that machine which performs the
    principal function .
4 . Motors and transmission , conveyor or elevator belts , for machinery or appliances to which they are fitted , or if
    packed separately for convenience of transport, which are clearly intended to be fitted to or mounted on a common
    base with the machine or appliance with which they are imported, are to be classified under the same heading as
    such machinery or appliances . The weight of such motors and transmission, conveyor or elevator belts is to be
    included in the weights specified in the Tariff.
5 . For the purposes of these Notes , the expression "machine" means any machine , apparatus or appliance of a kind
    falling within Section XVI .
Additional Notes
1 . Tools necessary for the assembly or maintenance of machines are to be classified with those machines if imported
    with them . Interchangeable tools imported with machines are also to be classified therewith if they form part of the
    normal equipment of the machines and are normally sold with them .
2 . Should the Customs so require, the declarant shall produce, in support of his declaration, an illustrated document
    (for example, instructions, prospectus, a page from a catalogue, a photograph) giving the normal description of the
    machine, its uses and essential characteristics and, in respect of a disassembled machine, an assembly plan and a list
    of the contents of the various packages.
3 . The provisions of General Rule A 2 (a) are also applicable, at the request of the declarant and subject to conditions
    stipulated by the competent authorities, to machines imported in split consignments.
4. Cases, boxes and similar containers imported with articles of this Section are to be classified with such articles if
    they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be
    classified under their appropriate headings.
5. Tractors coupled, even by means of special devices, to machines and mechanical appliances of this Section are in all
    cases to be classified separately (heading No 87.01 ).
                                                         CHAPTER 84
                        BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF
Notes
1 . This Chapter does not cover:
    ( a) Millstones , grindstones and other articles falling within Chapter 68 ;
    ( b ) Appliances and machinery ( for example , pumps) and parts thereof, of ceramic material ( Chapter 69 );
    ( c) Laboratory glassware of heading No 70.17 ; machinery and appliances and parts thereof, of glass ( heading
          No 70.20 or 70.21 );
    (d ) Articles falling within heading No 73.36 or 73.37 and similar articles of other base metals ( Chapters 74 to 81 );
          or
    ( e) Tools for working in the hand of heading No 85.05 or electro-mechanical domestic appliances of heading
          No 85.06
 ---pagebreak--- 9 . 12 . 85                                  Official Journal of the European Communities                             No L 330 / 319
2 . Subject to the operation of Notes 3 and 4 to Section XVI , a machine or appliance which answers to a description in
     one or more of the headings Nos 84.01 to 84.21 and at the same time to a description in one or other of the
     headings Nos 84.22 to 84.60 , is to be classified under the appropriate heading of the former group and not the
     latter .
     Heading No 84.17 is , however, to be taken not to apply to:
     ( a ) Germination plant, incubators and brooders (heading No 84.28 );
     ( b ) Grain dampening machines ( heading No 84.29 );
     (c) Diffusing apparatus for sugar juice extraction (heading No 84.30);
     (d) Machinery for the heat-treatment of textile yarns , fabrics or made up textile articles ( heading No 84.40 ); or
     ( e) Machinery or plant , designed for a mechanical operation , in which a change of temperature, even if necessary ,
           is subsidiary .
     Heading No 84.19 is to be taken not to apply to:
     ( a) Sewing machines for closing bags or similar containers (heading No 84.41 ); or
     (b ) Office machinery of heading No 84.54 .
3 . (A) For the purposes of heading No 84.53 , the expression "automatic data processing machines" means:
              ( a ) Digital machines having storages capable of storing not only the processing program or programs and the
                    data to be processed but also a program for translating the formal programming language in which the
                    programs are written into machine language. These machines must have a main storage which is directly
                    accessible for the execution of a program and which has a capacity at least sufficient to store those parts of
                    the processing and translating programs and the data immediately necessary for the current processing
                    run . They must also be able themselves , on the basis of the instructions contained in the initial program ,
                    to modify , by logical decision , its execution during the processing run ;
              (b) Analogue machines capable of simulating mathematical models and comprising at least: analogue
                    elements , control elements and programming elements;
              ( c) Hybrid machines consisting of either a digital machine with analogue elements or an analogue machine
                    with digital elements .
      (B) Automatic data processing machines may be in the form of systems consisting of a variable number of
              separately-housed units. A unit is to be regarded as being a part of the complete system if it meets air the
              following conditions :
              ( a ) it is connectable to the central processing unit either directly or through one or more other units;
              ( b ) it is specifically designed as part of such a system ( it must, in particular , unless it is a power supply unit ,
                    be able to accept or deliver data in a form ( code or signals) which can be used by the system ).
              Such units imported separately are also to be classified in heading No 84.53 .
4 . Heading No 84.62 is to be taken to apply, inter alia % to polished steel balls, the maximum and minimum diameters
      of which do not differ from the nominal diameter by more than 1 % or by more than 0,05 mm , whichever is
      less .
      Other steel balls are to be classified under heading No 73.40.
 ---pagebreak--- No L 330 / 320                            Official Journal of the European Communities                                    9 . 12 . 85
5 . A machine which is used for more than one purpose is , for the purposes of classification , to be treated as if its
    principal purpose were its sole purpose .
    Subject to Note 2 to this Chapter and Note 3 to Section XVI , a machine whose principal purpose is not described in
    any heading or for which no one purpose is the principal purpose, is , unless the context otherwise requires , to be
    classified in heading No 84.59 . Heading No 84.59 is also to be taken to cover machines for making rope or cable
     ( for example , stranding , twisting or cabling machines ) from metal wire , textile yarn or any other material or from a
    combination of such materials .
Additional Notes
1 . For the purposes of subheading 84.06 A, the expression "aircraft engines " shall apply only to engines designed for
    fitting with an airscrew or rotor.
2 . For the purposes of subheading 84.45 C VI a), the expression "micrometric adjusting system " shall mean any device
    allowing the determination or setting to at least 1 /100th (0,01 ) mm of the movement of an important element of a
    machine, such as the table, the spindle, or the grinding head.
3 . For the purposes of subheading 84.45 C VII, the expression "jig boring machines " shall be taken to apply only to
    machine-tools which :
    (a) Carry out one or more machining operations on the coordinate principle; and
    (b) Are of such precision that any error in the travel of the work holder table and of the tool holder does not exceed
           0,005 mm .
4 . (EURATOM) The term "nuclear reactors " (subheading 84.59 B) covers all the apparatus and appliances inside the
    area screened off by a biological shield, including, where appropriate, the shield itself; it also includes apparatus
    and appliances forming a whole with the parts contained inside the screen (inter alia, control rods and their
    operating mechanisms, provided these form a whole with the control rods or with other parts inside the screen).
                                                                                                             Rate of duty
       Heading
       number                                          Description                                    Autonomous     Conventional
                                                                                                          %                 %
           1                                                2                                              3                 4
         84.01     Steam and other vapour generating boilers (excluding central heating hot water
                   boilers capable also of producing low pressure steam ); super-heated water boilers     14               7,3
         84.02     Auxiliary plant for use with boilers of heading No 84.01 (for example,
                   economisers, superheaters, soot removers , gas recoverers and the like);
                   condensers for vapour engines and power units                                          14               8,6
         84.03      Producer gas and water gas generators , with or without purifiers; acetylene gas
                    generators ( water process) and similar gas generators, with or without purifiers     14               5,8
       [ 84.04 ]
 ---pagebreak--- 9 . 12 . 85                                          Official Journal of the European Communities                                                           No L 330 / 321
                                                                                                                                                      Rate of duty
      Heading
      number                                                             Description                                                        Autonomous           Conventional
                                                                                                                                                  %                      %
          1                                                                    2                                                                   3                     4
       84.05            Steam or other vapour power units, whether or not incorporating boilers                                                   13                   12,8
       84.06            Internal combustion piston engines:
                        A. Aircraft engines as defined in Additional Note 1 to this Chapter:
                               I. For use in civil aircraft ( a )                                                                              15 ( b )                Free
                              II . Other, of a power of:
                                   a ) 300 kW or less                                                                                          15(b )                   4,4
                                   b ) More than 300 kW                                                                                        10 ( b )                14,1
                        B. Outboard motors of a cylinder capacity of:
                               I. 325 cm 3 or less                                                                                                18                   10,4
                              II . More than 325 cm 3                                                                                             18                    9,6
                        C. Other engines :
                               I. Spark ignition engines of a cylinder capacity of:
                                   a ) 250 cm 3 or less :
                                        1 . For use in civil aircraft ( a )                                                                       22                   Free
                                       2.    Other                                                                                                22                    8,3
                                   b ) More than 250 cm 3 :
                                        1 . For the industrial assembly of:
                                            Agricultural walking tractors of subheading 87.01 A ,
                                             Motor vehicles for the transport of persons, including vehicles
                                             designed for the transport of both passengers and goods , with a
                                             seating capacity of less than 15 ,
                                             Motor vehicles for the transport of goods or materials , with an
                                            engine of a cylinder capacity of less than 2 800 cm 3 ,
                                             Special purpose motor vehicles of heading No 87.03 ( c )                                             18                    M
                                       2.    Other :
                                             aa ) For use in civil aircraft ( a )                                                                 18                    Free
                                             bb ) Other                                                                                           18                    7,1
                              II . Compression ignition engines :
                                   a ) Marine propulsion engines ( c )                                                                             8                 7,1 ( d )
                                   b ) Other :
                                        1 . For the industrial assembly of:
                                            Agricultural walking tractors of subheading 87.01 A ,
                                            Motor vehicles for the transport of persons , including vehicles
                                             designed for the transport of both passengers and goods , with a
                                             seating capacity of less than 15 ,
                                             Motor vehicles for the transport of goods or materials , with an
                                             engine of a cylinder capacity of less than 2 500 cm 3 ,
                                             Special purpose motor vehicles of heading No 87.03 (c)                                               18                     5
                                       2.    Other                                                                                                18                    7,4
(a)  Entry under this subheading is subject to conditions to be determined by the competent authorities . See also Section II , paragraph B , of the Preliminary Provisions .
( b) Duty temporarily suspended in respect of engines intended to be fitted in aircraft imported duty free or built within the Community . This suspension is subject to compliance
     with formalities and conditions to be determined by the competent authorities .
(c)  Entry under this subheading is subject to conditions to be determined by the competent authorities.
(d)  See Annex .
 ---pagebreak--- No L 330 / 322                                      Official Journal of the European Communities                                                                9 . 12 . 85
                                                                                                                                                  Rate of duty
     Heading
      number                                                          Description                                                      Autonomous          Conventional
                                                                                                                                              %                   %
         1                                                                  2                                                                  3                   4
      84.06            D. Parts :
     (cont'd)
                                 I. Of engines for use in civil aircraft (a)                                                               12 ( b ) =            Free
                                II. Of other engines:
                                     a)  For aircraft                                                                                      12 ( b )              3,7
                                     b)  Other                                                                                                16                 5,9
      84.07            Hydraulic engines and motors (including water wheels and water turbines):
                       A. Hydraulic engines and motors, and parts thereof, for use in civil aircraft
                              ( a)                                                                                                            15                 Free
                        B. Other hydraulic engines and motors                                                                                 15                 6,2
                        C.    Other                                                                                                           15                 6,2
      84.08            Other engines and motors:
                       A. Reaction engines:
                                 I. Turbo-jets:
                                     a ) For use in civil aircraft ( a)                                                                    12 ( b)               Free
                                     b) Other, developing a thrust of:
                                         1.   24 525 N or less                                                                             12 ( b)               0,9
\\                                       2.   More than 24 525 N                                                                           12 ( b)               3,8
                                II. Other (for example, ram-jets, pulse-jets, rocket engines):                                       \
                                     a) For use in civil aircraft ( a )                                                                    12 ( b)               Free
li                                   b) Other                                                                                              12 ( b )              4,4
||                      B.    Gas turbines :                                                                                         ||
                                 I. Turbo-propellers:
                                     a)  For use in civil aircraft ( a )                                                                   12 ( b )              Free
l.]                                  b ) Other , developing a power of:                                                              I
                                         1.   1 100 kW or less                                                                             15 (b )               5,1
II                                       2.   More than 1 100 kW .                                                                         12 ( b)               3,8
II                              II . Other :
\\                                   a ) For use in civil aircraft ( a) . .                                                                   14                 Free
                                     b ) Other                                                                                                14                 5,5
                        C. Other engines and motors:
II                               I. For use in civil aircraft ( a )                                                                           14                 Free
                                II . Other                                                                                                    14                 7,3
\\                      D. Parts :
Il                               I. For use in civil aircraft ( a )                                                                           14                 Free
                                II . Other :
                                     a) Of reaction engines or of turbo-propellers . . .                                                   12(b)                 3,7
                                     b ) Other                                                                                                14                 5,5
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the Preliminary Provisions.
(b) Duly temporarily suspended in respect of engine parts, engines and turbines intended to be fitted in aircraft imported duty free or built within the Community. This
    suspension is subject to compliance with formalities and conditions to be determined by the competent authorities.
 ---pagebreak--- 9 . 12 . 85                                           Official Journal of the European Communities                                                          No L 330 / 323
                                                                                                                                                        Rate of duty
       Heading                                                          Description
       number                                                                                                                             Autonomous            Conventional
                                                                                                                                                  %                    %
           1                                                                 2                                                                     3                   4
        84.09            Mechanically propelled road rollers . ,                                                                                  13                  4 ,5
                                                                                                                                                     /'
        84.10            Pumps (including motor pumps and turbo pumps) for liquids, whether or not
                         fitted with measuring devices; liquid elevators of bucket, chain, screw, band and
                         similar kinds:
                         A. Delivery pumps fitted, or designed to be fitted, with a measuring device                                              15                  5,3
                         B. Other pumps:
                                 I. For use in civil aircraft ( a ) .                                                                             12                 Free
                               II . Other :
                                    a ) Pumps                                                                                                    4,3                  4,8
                                    b) Parts                                                                                                      12                  5,3
                         C. Liquid elevators of bucket, chain, screw, band and similar kinds                                                      14                  8,1
        84.11            Air pumps , vacuum pumps and air or gas compressors (including motor and
                         turbo pumps and compressors, and free-piston generators for gas turbines); fans,
                         blowers and the like:
                         A. Pumps and compressors:
                                 I. For use in civil aircraft ( a )                                                                               12                 Free
\\                             II . Other :                                                                                             \
                                    a) Pumps (hand or foot operated) for inflating pneumatic tyres and the
                                          like                                                                                                    16                  6,2
                                    b) Other pumps and compressors                                                                               4,8                  5,9
                                    c)    Parts                                                                                                   12                  5,6
                         B. Free-piston generators for gas turbines                                                                               10                  3,3
                         C. Fans , blowers and the like :
Il                               I. For use in civil aircraft ( a )                                                                               13                 Free
                               II . Other :                                                                                                                   \
                                    a ) Fans , blowers and the like                                                                               13                  5,4
                                    b ) Parts                                                                                                     13                  7,4
        84.12            Air conditioning machines, self-contained, comprising a motor-driven fan and
                         elements for changing the temperature and humidity of air:
                         A. For use in civil aircraft (a )                                                                                        12                 Free
\\                       B.   Other:
||                             I. Air conditioning machines                                                                                       12                  7,9
                              II .  Parts .                                                                                                       12                  5,8
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II , paragraph B , of the Preliminary Provisions ,
 ---pagebreak---  No L 330 / 324                                         Official Journal of the European Communities                                                                  9 . 12 . 85
                                                                                                                                                        Rate of duty
        Heading
        number                                                           Description                                                         Autonomous           Conventional
                                                                                                                                                    %                   %
            1                                                                  2                                                                    3                    4
         84.13            Furnace burners for liquid fuel (atomisers), for pulverised solid fuel or for gas;
                          mechanical stokers, mechanical grates, mechanical ash dischargers and similar
                          appliances                                                                                                               14                   5,8
         84.14            Industrial and laboratory furnaces and ovens, non-electric:
                          A. Specially designed for the separation of irradiated nuclear fuels, for the
                                treatment of radio-active waste or for the recycling of irradiated nuclear fuels
                                (EURATOM)                                                                                                          11                   4,1
                          B.    Other                                                                                                              14                   4,6
         84.15            Refrigerators and refrigerating equipment (electrical and other):
                          A. Refrigerators and refrigerating equipment (excluding parts thereof), for use in
                                civil aircraft ( a)                                                                                                13                  Free
ll                        B. Evaporators and condensers, excluding those for domestic refrigerators . . .                                          13                   4,1
Il                        C.   Other :                                                                                                   II||
Il                                I. Refrigerators of a capacity of more than 340 litres                                                           13                   6,7
                                 II . Other                                                                                                        13                   4,5
         84.16            Calendering and similar rolling machines (other than metal-working and
                          metal-rolling machines and glass-working machines) and cylinders therefor . . .                                          13                    4
         84.17            Machinery, plant and similar laboratory equipment, whether or not electrically
                          heated, for the treatment of materials by a process involving a change of
                          temperature such as heating, cooking, roasting, distilling, rectifying, sterilising,
                          pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling,
                          not being machinery or plant of a kind used for domestic purposes; instantaneous
                          or storage water heaters, non-electrical:
                          A. Machinery and equipment for the manufacture of the products mentioned in
                               subheading 28.51 A (EURATOM)                                                                                        11                   4,1
                          B. Machinery and equipment specially designed for the separation of irradiated
                               nuclear fuels, for the treatment of radio-active waste or for the recycling of
                               irradiated nuclear fuels (EURATOM) .                                                                                11                   4,1
Il                        C. Heat exchange units :
li                                I. For use in civil aircraft ( a)                                                                                11                  Free
ll                               II . Other                                                                                                        11                   4,2
||                        D. Percolators and other appliances for making coffee and other hot drinks:
ll                                I. Electrically heated                                                                                           18                   5,9
ll                               II . Other                                                                                                        12                   4,7
ll                        E. Medical and surgical sterilising apparatus:
ll                                I. Electrically heated                                                                                           17                   6,8
ll                               II . Other                                                                                                        14                   5,5
li                        F.   Other :
                                  I. Water heaters , non-electric                                                                                  15                   5,3
                                 II . Other                                                                                                        14                   4,9
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II , paragraph B , of the Preliminary Provisions .
 ---pagebreak--- 9 , 12 . 85                                          Official Journal of the European Communities                                                         No L 330 / 325
                                                                                                                                                    Rate of duty
      Heading
      number                                                           Description                                                       Autonomous           Conventional
                                                                                                                                                %                   %
          1                                                                 2                                                                    3                   4
      84.18             Centrifuges; filtering and purifying machinery and apparatus (other than filter
                        tunnels, milk strainers and the like), for liquids or gases:
                        A. For the separation of uranium isotopes (EURATOM)                                                                      5                   3,5
                        B. Specially designed for the separation of irradiated nuclear fuels , for the
                              treatment of radio-active waste or for the recycling of irradiated nuclear fuels
                              (EURATOM)                                                                                                         11                  4,1
                        C.    Other :
                                I. Machinery and apparatus (excluding parts thereof ), for use in civil
                                    aircraft ( a ) .                                                                                            15                 Free
                               II . Other :
                                    a)   Centrifuges :
                                         1 . Clothes-dryers, electrically operated , each of a dry linen
                                               capacity not exceeding 6 kg                                                                      18                  5,6
                                         2.    Other                                                                                            13                  4,3
                                    b ) Machinery and apparatus ( other than centrifuges) for filtering or
                                         purifying liquids or gases                                                                             15                   4,7
       84.19            Machinery for cleaning or drying bottles or other containers; machinery for
                        filling, closing, sealing, capsuling or labelling bottles, cans, boxes, bags or other
                        containers; other packing or wrapping machinery; machinery for aerating
                        beverages; dish washing machines:
                        A. Dish washing machines, electrically operated , with or without provision for
                              drying :
                                I. Domestic dish washing machines                                                                               18                    5
                               II . Other                                                                                                       18                   3,7
                        B.    Other                                                                                                             13                  4,5
       84.20            Weighing machinery (excluding balances of a sensitivity of 5 cg or better)
                        including weight-operated counting and checking machines; weighing machine
                        weights of all kinds                                                                                                    15                   4,8
       84.21            Mechanical appliances (whether or not hand operated) for projecting, dispersing
                        or spraying liquids or powders; fire extinguishers (charged or not); spray guns
                        and similar appliances; steam or sand blasting machines and similar jet projecting
                        machines :
                        A. Fire extinguishers , charged or not (excluding parts thereof), for use in civil
                              aircraft ( a )                                                                                                    12                 Free
                        B.    Other                                                                                                             12                   4,9
       84.22            Lifting, handling, loading or unloading machinery, telphers and conveyors (for
                        example, lifts , hoists, winches, cranes , transporter cranes, jacks, pulley tackle,
                        belt conveyors and teleferics ), not being machinery falling within heading No
                        84.23 :
                        A. Machines and apparatus (excluding parts thereof), for use in civil
                              aircraft ( a )                                                                                                    14                 Free
(a)  Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II , paragraph B, of the Preliminary Provisions.
 ---pagebreak--- No L 330 / 326                         Official Journal of the European Communities                                    9 . 12 . 85
                                                                                                           Rate of duty
   Heading
    number                                            Description                                   Autonomous     Conventional
                                                                                                        %                %
       1                                                   2                                             3                4
    84.22      B. Other :
   (cont'd)
                     I. Machinery and mechanical appliances specially designed for dealing with
                         highly radio-active substances (EURATOM ) . . ...                               8              3,2
                    II. Self-propelled cranes on wheels, not capable of running on rails                14               5,9
                   III . Rolling-mill machinery : roller tables for feeding and removing products ;
                         tilters and manipulators for ingots , balls , bars and slabs                   14               8,5
                   IV . Other                                                                           14              5,1
\\
Il
    84.23      Excavating, levelling, tamping, boring and extracting machinery, stationary or
               mobile, for earth, minerals or ores (for example, mechanical shovels, coal-cutters,
               excavators, scrapers, levellers and bulldozers); pile-drivers; snow-ploughs, not
               self-propelled (including snow-plough attachments):
               A. Excavating, levelling, tamping, boring and extracting machinery for earth ,
                   minerals or ores :
                     I. Self-propelled, track-laying or wheeled , not capable of running on rails:
                         a ) Scrapers
                         b) Other machinery
                                                                                                    I   15
                                                                                                        15
                                                                                                                        8,7
                                                                                                                         8,9
                         c ) Parts                                                                      15                 6
ll                  II . Other :                                                                    ll
ll                       a ) Boring and sinking machinery                                                9                4
                         b ) Other                                                                      14              4,2
               B. Pile-drivers; snow-ploughs , not self-propelled ( including snow-plough
                   attachments )                                                                        15              5,2
    84.24      Agricultural and horticultural machinery for soil preparation or cultivation (for
               example, ploughs, harrows, cultivators, seed and fertiliser distributors); lawn and
               sports ground rollers                                                                    11               3,7
    84.25      Harvesting and threshing machinery: straw and fodder presses: hay or grass
               mowers : winnowing and similar cleaning machines for seed , grain or leguminous
               vegetables and egg-grading and other grading machines for agricultural produce
               (other than those of a kind used in the bread grain milling industry falling within
               heading No 84.29)                                                                        11               3,5
     84.26     Dairy machinery ( including milking machines)                                            11              4,3
     84.27     Presses , crushers and other machinery , of a kind used in wine-making,
               cider-making, fruit juice preparation or the like                                        12              4,2
     84.28     Other agricultural, horticultural , poultry-keeping and bee-keeping machinery ;
               germination plant fitted with mechanical or thermal equipment; poultry
               incubators and brooders                                                                  12                 4
     84.29     Machinery of a kind used in the bread grain milling industry, and other
               machinery (other than farm type machinery) for the working of cereals or dried
               leguminous vegetables                                                                    13               4,9
 ---pagebreak--- 9 . 12 . 85                            Official Journal of the European Communities                            No L 330 / 327
ll                                                                                                         Rate of duty
     Heading
     number                                         Description                                     Autonomous     Conventional
                                                                                                        %               %
         1                                              2                                                3               4
      84.30  Machinery, not falling within any other heading of this Chapter, of a kind used in
             the following food or drink industries: bakery, confectionery, chocolate
             manufacture, macaroni, ravioli or similar cereal food manufacture, the
             preparation of meat, fish, fruit or vegetables (including mincing or slicing
             machines), sugar manufacture or brewing                                                    13              4,1
      84.31  Machinery for making or finishing cellulosic pulp, paper or paperboard:
ll           A. For making paper or paperboard                                                          12              3,9
             B. Other                                                                                   14              5,6
      84.32  Book-binding machinery, including book-sewing machines                                     11              3,7
      84.33  Paper or paperboard cutting machines of all kinds; other machinery for making
             up paper pulp, paper or paperboard                                                         13               4
      84.34  Machinery, apparatus and accessories for type-founding or type-setting;
             machinery, other than the machine-tools of heading No 84.45, 84.46 or 84.47,
             for preparing or working printing blocks, plates or cylinders; printing type,
             impressed flongs and matrices, printing blocks, plates and cylinders; blocks,
             plates, cylinders and lithographic stones, prepared for printing purposes (for
             example, planed, grained or polished):
             A. Type-founding or type-setting machines:
                    I. For founding and setting (for example, linotypes , monotypes, inter­
                        types )                                                                          6              2,2
                   II . Other                                                                           13              4,5
             B. Blocks, plates, cylinders and other similar articles, other than lithographic
                 stones                                                                                 16              6,4
             C. Other                                                                                   14              4,2
      84.35  Other printing machinery; machines for uses ancillary to printing:
             A. Printing machinery:
                    I. Cylinder letterpress printing machines , printing only one side of the sheet
                        at each pass :
                        a) Single-revolution machines                                                   12              3,3
                        b ) Two-revolution machines                                                     10              3.1
                   II . Rotary presses                                                                  11              3,3
                 III . Other                                                                            11              3.2
             B. Machines for uses ancillary to printing                                                 13              3,1
      84.36  Machines for extruding man-made textiles; machines of a kind used for
             processing natural or man-made textile fibres; textile spinning and twisting
             machines; textile doubling, throwing and reeling (including weft-winding)
             machines                                                                                   12              6,7
      84.37  Weaving machines, knitting machines and machines for making gimped yarn,
             tulle, lace, embroidery, trimmings, braid or net; machines for preparing yarns for
             use on such machines, including warping and warp sizing machines:
ll           A. Weaving machines                                                                        11              6,7
ll           B. Knitting machines                                                                       13               6
             C. Machines for making gimped yarn, tulle , lace, embroidery, trimmings, braid
                  or net                                                                                10              5,1
             D. Machines for preparing yarns for use on the above machines, including
                  warping and warp sizing machines                                                      13              6,3
 ---pagebreak--- No L 330 / 328                           Official Journal of the European Communities                                  9 . 12 . 85
                                                                                                           Rate of duty
   Heading
   number                                              Description                                 Autonomous      Conventional
                                                                                                       0/
                                                                                                        /o               %
      1                                                     2                                           3                 4
    84.38      Auxiliary machinery for use with machines of heading No 84.37 (for example,
               dobbies, Jacquards, automatic stop motions and shuttle changing mechanisms);
               parts and accessories suitable for use solely or principally with the machines of
               the present heading or with machines falling within heading No 84.36 or 84.37
               (for example, spindles and spindle flyers, card clothing, combs, extruding
               nipples, shuttles, healds and heald-lifters and hosiery needles)                        12               4,3
    84.39      Machinery for the manufacture or finishing of felt in the piece or in shapes,
               including felt-hat making machines and hat-making blocks                                13               4,1
    84.40      Machinery for washing, cleaning, drying, bleaching, dyeing, dressing, finishing or
               coating textile yarns, fabrics or made-up textile articles (including laundry and
               dry-cleaning machinery); fabric folding, reeling or cutting machines; machines of
               a kind used in the manufacture of linoleum or other floor coverings for applying
               the paste to the base fabric of other support; machines of a type used for printing
               a repetitive design, repetitive words or overall colour on textiles, leather,
               wallpaper, wrapping paper, linoleum or other materials, and engraved or etched
               plates, blocks or rollers therefor:
               A. Ironing machines and presses, electrically heated                                    16               4,9
               B. Clothes-washing machines, each of a dry linen capacity not exceeding 6 kg;
                   domestic wringers :
                     I. Electrically operated                                                          19               5,2
                    II . Other                                                                         12               4.4
               C. Other                                                                                13                 5
    84.41      Sewing machines; furniture specially designed for sewing machines; sewing
               machine needles :
               A. Sewing machines; furniture specially designed for sewing machines:
                     I. Sewing machines (lock-stitch only), with heads of a weight not exceeding
                         16 kg without motor or 17 kg including the motor; sewing machine heads
                         ( lock-stitch only ), of a weight not exceeding 16 kg without motor or
                         17 kg including the motor:
                         a) Sewing machines having a value (not including frames, tables or
                              furniture ) of more than 65 ECU each                                     12               6,2
                         b) Other                                                                      12
                    II . Other sewing machines and other sewing machine heads                          12               7,2
                   III . Parts ; furniture specially designed for sewing machines                      12               7,5
               B. Sewing machine needles                                                               14               5,3
    84.42      Machinery (other than sewing machines) for preparing, tanning or working hides,
               skins or leather (including boot and shoe machinery) ... —                              13                4,2
 ---pagebreak--- 9 . 12 . 85                         Official Journal of the European Communities                          No L 330 / 329
Il                                                                                                    Rate of duty
     Heading
     number                                       Description                                  Autonomous     Conventional
                                                                                                   %               %
         1                                            2                                             3               4
      84.43  Converters, ladles, ingot moulds and casting machines, of a kind used in
             metallurgy and in metal foundries                                                     13              5,3
      84.44  Rolling mills and rolls therefor:
             A. Rolling mills specially designed for the recycling of irradiated nuclear fuels
                 (EURATOM)                                                                         11              4,1
             B. Other                                                                        .     13              5,4
      84.45  Machine-tools for working metal or metal carbides, not being machines falling
             within heading No 84.49 or 84.50:
             A. Specially designed for the recycling of irradiated nuclear fuels (for example
                 sheathing, unsheathing, shaping):
\\                 I. Automated by coded information (EURATOM)                                     11              6,5
                  II . Other (EURATOM)                                                             11              4,1
             B. Machine-tools operating by electro-erosion or other electrical processes;
                 ultrasonic machine-tools :                                                    l
                   I. Automated by coded information                                                8              4,5
                  II . Other                                                                        8              2,7
             C. Other machine-tools :                                                                       \
                   I.  Lathes :                                                                \
                       a) Automated by coded information                                           10              5,9
                       b ) Other                                                                   10              5,3
II                II . Boring machines :
Il                     a) Automated by coded information                                            8              4,6
                       b ) Other                                                                    8              3,3
\\               III. Planing machines:                                                                     \
                       a) Automated by coded information                                            8              5,3
                       b) Other . .                                                                 8              9,7
                 IV . Shaping machines, sawing machines and cutting-off machines,
                       broaching machines and slotting machines:
                       a) Automated by coded information                                            6              4,5
\\                     b) Other                                                                     6              2,8
                  V. Milling machines and drilling machines:                                                Il
l.\                    a) Automated by coded information                                           12              5,6
                       b) Other                                                                    12              5,5
                 VI. Sharpening, trimming, grinding, honing and lapping, polishing or
                       finishing machines and similar machines operating by means of grinding
                       wheels, abrasives or polishing products:
                       a ) Fitted with a micrometric adjusting system within the meaning of
                           Additional Note 2 to this Chapter:
                            1 . Automated by coded information                                     10              5,1
                            2.  Other                                                              10              5,4
                       b) Other:                                                                            Il
                            1 . Automated by coded information                                      4               9
                            2.  Other                                                               4              3,2
                 VII. Jig boring machines:                                                     \
                       a) Automated by coded information                                            6               4
                       b) Other                                                                     6              3,2
 ---pagebreak--- No L 330 / 330                         Official Journal of the European Communities                                9 . 12 . 85
                                                                                                       Rate of duty
   Heading
    number                                           Description                                Autonomous     Conventional
                                                                                                    %                %
       1                                                 2                                           3                4
    84.45      C. VIII . Gear-cutting machines :
   (cont'd)
                          a) For cutting cylindrical gears:
\\                             1 . Automated by coded information                                   10              5,3
\                              2 . Other                                                            10              6,4
li                        b) For cutting other gears:                                                        \
                               1 . Automated by coded information                                   6               3,8
                               2.  Other                                                            6               5,6
\\                  IX. Presses , other than those falling within subheadings 84.45 C X and C
                          XI :
                          a) Automated by coded information                                         12               20
II                        b) Other                                                                  12               20
                    X.    Bending, folding, flattening, shearing, punching       and notching
                          machines :
                          a ) Automated by coded information                                         8              4,5
                          b ) Other                                                                  8              3,2
\\                  XI. Forging machines and stamping machines:
                          a) Automated by coded information                                         6               4,4
                          b ) Other                                                                 6               5,5
                    XII . Other                                                                      9                6
    84.46      Machine-tools for working stone, ceramics, concrete, asbestos-cement and like
               mineral materials or for working glass in the cold, other than machines falling
               within heading No 84.49                                                              13              3,9
    84.47      Machine-tools for working wood, cork, bone, ebonite (vulcanite), hard artificial
               plastic materials or other hard carving materials, other than machines falling
               within heading No 84.49                                                              11              6,1
     84.48     Accessories and parts suitable for use solely or principally with the machines
               falling within headings Nos 84.45 to 84.47, including work and tool holders,
               self-opening dieheads, dividing heads and other appliances for machine-tools;
               tool holders for any type of tool or machine-tool for working in the hand ....        8              3,1
     84.49     Tools for working in the hand, pneumatic or with self-contained non­
               electric motor                                                                       13               3,9
     84.50     Gas-operated welding, brazing, cutting and surface tempering appliances              12              4,4
     84.51     Typewriters, other than typewriters incorporating calculating mechanisms;
               cheque-writing machines:
li             A. Typewriters                                                                       16               5,6
               B. Cheque-writing machines                                                           13               3,7
 ---pagebreak--- 9. 12 . 85                                           Official Journal of the European Communities                                                        No L 330 / 331
ll                                                                                                                                                  Rate of duty
     Heading
      number                                                           Description                                                       Autonomous           Conventional
                                                                                                                                                %                   %
          1                                                                 2                                                                    3                   4
      84.52            Calculating machines; accounting machines, cash registers, postage-franking
                       machines, ticket-issuing machines and similar machines, incorporating a
                        calculating device:
ll                      A. Electronic calculating machines                                                                                     14                  12,4
\                       B. Other
                            »
                                                                                                                                               12                   5,4
      84.53            Automatic data processing machines and units thereof: magnetic or optical
                        readers, machines for transcribing data onto data media in coded form and
                       machines for processing such data, not elsewhere specified or included:
\                      A. Automatic data processing machines , and units thereof, for use in civil
                            aircraft ( a )                                                                                                     11                  Free
\                       B. Other                                                                                                               11                   5,4
      84.54             Other office machines (for example, hectograph or stencil duplicating machines,
                        addressing machines, coin-sorting machines, coin-counting and wrapping
                        machines, pencil-sharpening machines, perforating and stapling machines):
ll                      A. "Addressing machines and address plate embossing machines                                                            16                  4,6
I                       B. Other . .                                                                                                            15                  4,9
      84.55             Parts and accessories (other than covers, carrying cases and the like) suitable for
                        use solely or principally with machines of a kind railing within heading No 84.51 ,
                        84.52 , 84.53 or 84.54:
ll                      A. Address plates                                                                                                       18                    5
I                       B. Parts and accessories for electronic calculating machines falling within
                             subheading 84.52 A                                                                                                 14                  6,3
I                       C. Other                                                                                                                12                   4
       84.56            Machinery for sorting, screening, separating, washing, crushing, grinding or
                        mixing earth, stone, ores or other mineral substances, in solid (including powder
                        and paste) form; machinery for agglomerating, moulding or shaping solid mineral
                        fuels, ceramic paste, unhardened cements, plastering materials or other mineral
                        products in powder or paste form; machines for forming foundry moulds of
                                                                                                                                                13                  3,7
       84.57            Glass-working machines (other than machines for working glass in the cold);
                        machines for assembling electric filament and discharge lamps and electronic and
                        similar tubes and valves:
I                       A. Glass-working machines (other than machines for working glass in the
                             cold )                                                                                                             11                  3,6
                        B. Machines for assembling electric filament and discharge lamps and electronic
                             and similar tubes and valves                                                                                       12                  3,8
       84.58            Automatic vending machines (for example, stamp, cigarette, chocolate and food
                        machines), not being games of skill or chance                                                                           13                  3,9
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II , paragraph B, of the Preliminary Provisions.
 ---pagebreak--- No L 330 / 332                                       Official Journal of the European Communities                                                                9 . 12 . 85
                                                                                                                                                   Rate of duty
     Heading
      number                                                           Description                                                      Autonomous           Conventional
                                                                                                                                               %                    O/
                                                                                                                                                                     /0
          1                                                                 2                                                                   3                    4
      84.59             Machines and mechanical appliances, having individual functions, not falling
                        within any other heading of this Chapter:
                        A. For the manufacture of the products mentioned in subheading 28.51 A
                            (EURATOM)                                                                                                          11                  4,1
                        B. Nuclear reactors (EURATOM) . .                                                                                      10                     8
                        C. Specially designed for the recycling of irradiated nuclear fuels (for example,
                            sintering of radio-active metal oxides, sheathing) (EURATOM)                                                       11                  4,1
                        D. Rope or cable making machinery, including electric wire and cable making
                            machines :
                               I. Stranding, twisting, cabling and similar machines and appliances                                             12                     4
                             II. Other machines and appliances (for example, reinforcing, taping,
                                   insulating and the like for the preparation , coating, finishing of ropes and
                                   cables)                                                                                                     14                  5,1
                        E. Other :
                               I. The following goods, for use in civil aircraft (a):
                                   Hydropneumatic spherical batteries;
                                   Mechanical actuators for thrust reversers;
                                   Toilet units, specially designed;
                                   Air humidifiers and dehumidifiers;
                                   Servo-mechanisms , non-electric;
                                   Hydraulic servo-motors, non-electric;
                                   Non-electric starter motors ;
                                   Pneumatic starters for jet engines;
                                x Windscreen wipers, non-electric;
                                   Propeller regulators , non-electric                                                                         15                 Free
                              II . Other                                                                                                       15                  4,7
      84.60             Moulding boxes for metal foundry; moulds of a type used for metal (other than
                        ingot moulds), for metal carbides, for glass, for mineral materials (for example,
                        ceramic pastes, concrete or cement) or for rubber or artificial plastic materials                                      13                  4,1
      84.61             Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats
                        and the like, including pressure reducing valves and thermostatically controlled
                        valves :
                        A. Pressure reducing valves                                                                                            15                   6,8
                        B. Other                                                                                                               16                   7,2
      84.62             Ball, roller or needle roller bearings                                                                                 18                  10,5
      84.63             Transmission shafts, cranks, bearing housings, plain shaft bearings, gears and
                        gearing (including friction gears and gear-boxes and other variable speed gears),
                        flywheels, pulleys and pulley blocks, clutches and shaft couplings:
                        A. For use in civil aircraft ( a )                                                                                     16                 Free
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the Preliminary Provisions.
 ---pagebreak--- 9 . 12 . 85                                       Official Journal of the European Communities                                                  No L 330 / 333
                      l                                                                                                                    Rate of duty
      Heading
       number                                                       Description                                                   Autonomous        Conventional
                                                                                                                                        %                  %
          1                                                              2                                                              3                   4
       84.63           B. Other :
      (cont'd)               I. Housings for ball , roller or needle roller bearings, whether or not
                                 incorporating bearings                                                                                16                   8
ll                          II . Other                                                                                                 16                  6,7
       84.64           Gaskets and similar joints of metal sheeting combined with other material (for
                       example, asbestos, felt and paperboard) or of laminated metal foil; sets or
                       assortments of gaskets and similar joints, dissimilar in composition, for engines,
                       pipes, tubes and the like, put up in pouches, envelopes or similar packings:
                       A. For use in civil aircraft ( a )                       . .                                                    14                 Free
                       B.    Other                                                                                                     14                  5,2
       84.65           Machinery parts, not containing electrical connectors, insulators, coils, contacts
                       or other electrical features and not falling within any other heading of this
                       Chapter:
                       A. Parts of base metal, turned from bars, rods, angles, shapes, sections or wire,
                             of solid section, the greatest diameter of which does not exceed 25 mm . .                                15                  3,6
                       B.    Other                                                                                                     15                  5 .?
     (a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the Preliminary
         Provisions .
 ---pagebreak--- No L 330 / 334                           Official Journal of the European Communities                              9 . 12 . 85
                                                          CHAPTER 85
                                 ELECTRICAL MACHINERY AND EQUIPMENT; PARTS THEREOF
Notes
1 . This Chapter does not cover:
    ( a) Electrically warmed blankets, bed pads, foot-muffs and the like; electrically warmed clothing, footwear and ear
         pads and other electrically warmed articles worn on or about the person ;
    (b ) Articles of glass of heading No 70.11 ; or
    ( c) Electrically heated furniture of Chapter 94 .
2 . Heading No 85 . 01 .is to be taken not to apply to goods described in heading No 85.08 , 85.09 or 85.21 , other than
    metal tank mercury arc rectifiers which remain classified in heading No 85.01 .
3 . Heading No 85.06 is to be taken to apply only to the following electro-mechanical machines of types commonly
    used for domestic purposes:
    (a) Vacuum cleaners, floor polishers , food grinders and mixers , fruit juice extractors and fans, of any weight ;
    (b) Other machines provided the weight of such other machines does not exceed 20 kg.
    The heading does not, however, apply to dish washing machines (heading No 84.19 ), centrifugal and other clothes
    washing machines (heading No 84.18 or 84.40 ), roller and other ironing machines (heading No 84.16 or 84.40 ),
    sewing machines (heading No 84.41 ) or to electro-thermic appliances (heading No 85.12 ).
4 . For the purposes of heading No 85.19 , "printed circuits" are to be taken to be circuits obtained by forming on an
    insulating base, by any printing process (for example, embossing, plating-up , etching) or by the "film circuit"
    technique , conductor elements, contacts or other printed components ( for example, inductances , resistors ,
    capacitors ) alone or interconnected according to a pre-established pattern , other than elements which can produce ,
    rectify, modulate or amplify an electrical signal ( for example , semi-conductor elements).
    The term "printed circuits" does not cover circuits combined with elements other than those obtained during the
    printing process . Printed circuits may, however, be fitted with non-printed connecting elements .
    Thin- or thick-film circuits comprising passive and active elements obtained during the same technological process
    are to be classified in heading No 85.21 .
5 . For the purposes of heading No 85.21 :
    (A)"Diodes , transistors and similar semi-conductor devices" are to be taken to be those devices the operation of
         which depends on variations in resistivity on the application of an electric field ;
    ( B) "Electronic microcircuits" are to be taken to be :
         (a) Microassemblies of the "fagot" module, moulded module, micromodule and similar types, consisting of
               discrete, active or both active and passive miniaturised components which are combined and
               interconnected ;
         ( b ) Monolithic integrated circuits in which the circuit elements (diodes, transistors , resistors ^ capacitors ,
               interconnections, etc.) are created in the mass (essentially) and on the surface of a semi-conductor material
               ( doped silicon , for example) and are inseparably associated ;
 ---pagebreak--- 9 . 12 . 85                                          Official Journal of the European Communities                                                         No L 330 / 335
     ( c) Hybrid integrated circuits in which passive and active elements, some obtained by thin- or thick-film technology
          ( resistors , capacitors , interconnections , etc.), others by semi-conductor technology (diodes , transistors ,
          monolithic integrated circuits , etc.), are combined, to all intents and purposes indivisibly , on a single insulating
          substrate (glass, ceramic, etc.). These circuits may also include miniaturised discrete components .
     For the classification of the articles defined in this Note, heading No 85.21 shall take precedence over any other
     heading in the Tariff which might cover them by reference to , in particular, their function .
                                                                                                                                                    Rate of duty
      Heading                                                          Description
       number                                                                                                                            Autonomous           Conventional
                                                                                                                                                %                    %
          1                                                                  2                                                                   3                    4
        85.01           Electrical goods of the following descriptions: generators, motors, converters
                        (rotary or static), transformers, rectifiers and rectifying apparatus, inductors:
                        A. The following goods, for use in civil aircraft ( a):
                              Generators, converters (rotary or static), transformers, rectifiers and
                              rectifying apparatus, inductors;
                              Electric motors of an output of not less than 0,75 kW but less than
                              150 kW                                                                                                            12                  Free
                        B. Other machines and apparatus:                                                                               l
                                I. Generators , motors, (whether or not equipped with speed reducing,
                                    changing or step-up gear) and rotary converters:                                                   I
li                                  a) Synchronous motors of an output of not more than 18 watts ....                                           14                  9,2
                                    b) Other .                                                                                                  12                  5,8
                               II . Transformers, static converters, rectifiers and rectifying apparatus ;
                                    inductors                                                                                                   16                     7
                        C.    Parts                                                                                                             15                   5,7
        85.02           Electro-magnets; permanent magnets and articles of special materials for
                        permanent magnets, being blanks of such magnets; electro-magnetic and
                        permanent magnet chucks, clamps, vices and similar work holders ;
                        electromagnetic clutches and couplings; electro-magnetic brakes; electro-magnetic
                        lifting heads                                                                                                           15                     5
        85.03           Primary cells and primary batteries                                                                                     20                   9,7
        85.04           Electric accumulators :                                                                                        I
                        A. For use in civil aircraft (a )                                                                                       20                  Free
                        B.    Other :
                                I. Lead-acid accumulators                              . . . . .                                                20                   6,3
                               II . Other accumulators                                                                                          17                   5,6
|1                            Ill   Parts :                                                                                            \
Il                                  a) Wooden separators                                                                                        10                   3,2
                                    b ) Other                                                                                                   17                   5,9
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section Ii , paragraph B, of the Preliminary Provisions .
 ---pagebreak--- No L 330 / 336                                       Official Journal of the European Communities                                                                9 . 12 . 85
li                                                                                                                                                 Rate of duty
     Heading
      number                                                           Description                                                      Autonomous           Conventional
                                                                                                                                               %                    %
          1                                                                 2                                                                   3                   4
      85.05            Tools for working in the hand, with self-contained electric motor                                                       14                  5,1
      85.06             Electro-mechanical domestic appliances, with self-contained electric motor:
                        A. Vacuum cleaners and floor polishers                                                                                19                   4,2
                        B. Other                                                                                                              19                   6,2
      85.07             Shavers and hair clippers, with self-contained electric motor;
                       A. Shavers                                                                                                             13                   4,8
                        B. Hair clippers                                                                                                       14                  4,4 '
      85.08             Electrical starting and ignition equipment for internal combustion engines
                        (including ignition magnetos, magneto-dynamos, ignition coils, starter motors,
                        sparking plugs and glow plugs); generators (dynamos and alternators) and
                        cut-outs for use in conjunction with such engines:
li                      A. For use in civil aircraft, excluding parts of such goods (a)                                                        18                 Free
                        B. Other :
||                            I. Starter motors, generators and cut-outs                                                                       14                  6,5
\\                           11. Ignition magnetos, including magneto-dynamos and magnetic flywheels                                           18                  5,2
                            III. Glow plugs                                                ..                                                 21                   5,2
                            IV . Other                                                                                                        20                     6
      85.09             Electrical lighting and signalling equipment and electrical windscreen wipers,
                        defrosters and demisters, for cycles or motor vehicles:
II                      A. Lighting equipment, other than equipment of heading No 85.08                                                        17                  5,3
                        B. Sound signalling equipment                                                                                          14                  5,3
                        C. Other                                                                                                               15                  5,5
       85.10            Portable electric battery and magneto lamps, other than lamps falling within
                        heading No 85.09:
                        A. Miners' safety lamps                                                                                                15                  5,7    ;
                        B. Other                »—                                                                                             18                    8
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the Preliminary Provisions.
 ---pagebreak--- 9 . 12 . 85                                         Official Journal of the European Communities                                                          No L 330 / 337
                                                                                                                                                     Rate of duty
     Heading
      number                                                           Description                                                       Autonomous            Conventional
                                                                                                                                                 %                   %
          1                                                                 2                                                                     3                   4
      85.11             Industrial and laboratory electric furnaces, ovens and induction and dielectric
                        heating equipment; electric or laser-operated welding, brazing, soldering or
                        cutting machines and apparatus:
                        A. Furnaces, ovens, induction and dielectric heating equipment:
I                              I. Specially designed for the separation of irradiated nuclear fuels , for the
                                   treatment of radio-active waste or for the recycling of irradiated nuclear
                                   fuels (EURATOM)                                                                                               11                  4,1
\\                            II . Other                                                                                                         14                  4,6
                        B. Electric or laser-operated welding, brazing, soldering or cutting machines and
                             apparatus                         »                                                                                15                   5,4
      85.12             Electric instantaneous or storage water heaters and immersion heaters; electric
                        soil heating apparatus and electric space heating apparatus; electric hair dressing
                        appliances (for example, hair dryers, hair curlers, curling tong heaters) and
                        electric smoothing irons; electro-thermic domestic appliances; electric heating
                        resistors, other than those of carbon:
                        A. Electric instantaneous or storage water heaters and immersion heaters:
ll                             I. For use in civil aircraft, excluding parts of such goods (a)                                                  20                  Free
ll                            II . Other                                                                                                        20                   5,7
ll                      B. Electric soil heating apparatus and electric space heating apparatus:
ll                             I. For use in civil aircraft , excluding parts of such goods ( a)                                                21                  Free
ll                            II . Other                                                                                                        21                     6
I                       C. Electric hair dressing appliances (for example, hair dryers, hair curlers ,
                             curling tong heaters)                                                                                               19                  6,3
                        D. Electric smoothing irons                                                                                             20                   6,6
                        E. Electro-thermic domestic appliances :                                                                       ll
I                              I. Electric cooking stoves, ranges, ovens and food warmers (excluding parts
                                   thereof), for use in civil aircraft ( a )                                                                     19                  Free
                              II . Other                                                                                                         19.                 5,3
                        F. Electric heating resistors                                                                                            18                  5,4
       85.13            Electrical line telephonic and telegraphic apparatus (including such apparatus for
                        carrier-current line systems):
ll                      A. Apparatus for carrier-current line systems                                                                            16                  6,4
I                       B. Other                                                                                                                 15                  8,3
       85.14            Microphones and stands therefor; loudspeakers; audio-frequency electric
                        amplifiers:
ll                      A. For use in civil aircraft, excluding parts of such goods ( a)                                                         18                  Free
IB.                                                Other                                                      .                    .             18
                                                                                                                                                        .            5,7
                                                                                                                                                                           .
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II , paragraph B , of the Preliminary Provisions.
 ---pagebreak--- No L 330 / 338                                       Official Journal of the European Communities                                                                 9 . 12 . 85
                                                                                                                                                    Rate of duty
     Heading
      number                                                           Description                                                       Autonomous           Conventional
                                                                                                                                                %                    %
          1                                                                 2                                                                    3                    4
      85.15             Radiotelegraphic and radiotelephonic transmission and reception apparatus;
                        radio-broadcasting and television transmission and reception apparatus
                        (including receivers incorporating sound recorders or reproducers) and television
                        cameras; radio navigational aid apparatus, radar apparatus and radio remote
                        control apparatus:
                        A. Radiotelegraphic and radiotelephonic transmission and reception apparatus ;
                             radio-broadcasting and television transmission and reception apparatus
                             (including receivers incorporating sound recorders or reproducers) and
                             television cameras:
                               I. Transmitters :
                                   a) Radiotelegraphic and radiotelephonic apparatus , for use in civil
                                         aircraft ( a )                                                                                         18                  Free
||                                 b ) Other . . .                                                                                              18                  11,5
                              II . Transmitter-receivers :
                                   a) Radiotelegraphic and radiotelephonic apparatus, for use in civil
                                         aircraft ( a )                                                                                         20                  Free
li                                 b ) Other                                                                                                   20                   9,1
                             III . Receivers , whether or not incorporating sound recorders or
                                   reproducers:
                                   a) Radio receivers and radiotelegraphic and radiotelephonic apparatus ,
                                         for use in civil aircraft ( a )                                                                        22                  Free
||                                 b ) Other:                                                                                          I
||                                       1 . Pocket receivers for calling or paging                                                             22                  14,5
||                                       2.    Other                                                                                           22                    14
                             IV . Television cameras                                                                                            17                    6
                        B. Other apparatus:
\\                             I. For use in civil aircraft ( a )                                                                               16                  Free
                              II . Other                                                                                                        16                  7,6
                        G.   Parts :
                               I. Assemblies and sub-assemblies consisting of two or more parts or pieces
                                   fastened or joined together, for apparatus falling within subheading
                                   85.15 B I and for use in civil aircraft ( a )                                                                22                  Free
                              II . Other
||                                 a)    Cabinets and cases :                                                                          II
\\                                       1.    Of wood                                                                                          16                   5,1
Il                                       2.    Of other materials                                                                               20                  6,2
                                   b ) Parts of base metal , turned from bars , rods, angles , shapes , sections
                                         or wire , of solid section , the greatest diameter of which does not
                                         exceed 25 mm                          .                                                                22                    6
                                   c)    Other                                                                                                  22                   8,5
       85.16            Electric traffic control equipment for railways, roads or inland waterways and
                        equipment used for similar purposes in port installations or upon airfields ....                                        15                  4,6
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities, See also Section II , paragraph B, of the Preliminary Provisions.
 ---pagebreak--- 9 . 12 . 85                                         Official Journal of the European Communities                                                        No L 330 / 339
                                                                                                                                                   Rate of duty
     Heading
     number                                                           Description                                                       Autonomous           Conventional
                                                                                                                                               %                   %
         1                                                                 2                                                                    3                   4
      85.17            Electric sound or visual signalling apparatus (such as bells, sirens, indicator
                       panels, burglar and fire alarms), other than those of heading No 85.09 or
                       85.16 :
ll                     A. For use in civil aircraft, excluding parts of such goods (a) . . .                                                   15                 Free
                       B. Other                                                                                                                15                  5,5
      85.18            Electrical capacitors, fixed or variable:                                                                                          \
                       A. Fixed capacitors, other than electrolytic                                                                            17                  5,7
                       B. Other                                                                                                                17                  7,8
      85.19            Electrical apparatus for making and breaking electrical circuits, for the protection
                       of electrical circuits, or for making connections to or in electrical circuits (for
                       example, switches, relays, fuses, lightning arresters, surge suppressors, plugs,
                       lampholders and junction boxes); resistors, fixed or variable (including
                       potentiometers), other than heating resistors; printed circuits; switchboards
                       (other than telephone switchboards) and control panels:
                       A. Electrical apparatus for making and breaking electrical circuits , for the
                           protection of electrical circuits or for making connections to or in electrical
                           circuits                                                                                                            16                  5,8
                       B. Resistors , fixed or variable (including potentiometers), other than heating
                           resistors                                                                                                           16                  6,4
ll                     C. Printed circuits                                                                                                     15                  6,5
                       D. Switchboards and control panels                                                                                      14                    6
      85.20            Electric filament lamps and electric discharge lamps (including infra-red and
                       ultra-violet lamps); arc lamps :
                       A. Filament lamps for lighting:
ll                           I. Sealed beam lamps for use in civil aircraft (c)                                                                15                 Free
ll                          II . Other                                                                                                         15                  7,8
                       B. Other lamps .                                                                                           .            18                  6,4
                       C. Parts                                                                                                                15                  7,7
      85.21            Thermionic , cold cathode and photo-cathode valves and tubes (including vapour
                       or gas filled valves and tubes, cathode-ray tubes, television camera tubes and
                       mercury arc rectifying valves and tubes); photocells; mounted piezo-electric
                       crystals ; diodes, transistors and similar semi-conductor devices; light emitting
                       diodes ; electronic microcircuits :
                       A. Valves and tubes :
                             I. Rectifying valves and tubes                                                                                   20                   6,2
                            II . Television camera tubes ; image converter or intensifier tubes ;
                                 photomultipliers                                                                                              17                  5,1
                           III . Cathode-ray tubes for television sets                                             »                           19                 17,2
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section 11 , paragraph B, of the Preliminary Provisions.
 ---pagebreak--- No L 330 / 340                                       Official Journal of the European Communities                                                                9 . 12 . 85
                      Il                                                                                                                           Rate of duty
      Heading
      number                                                           Description                                                      Autonomous           Conventional
                                                                                                                                               %                    %
          1                                                                 2                                                                   3                   4
       85.21            A. IV . Phototubes (photoemissive cells)                                                                               16                  5,6
     (cont'd)                 V. Other                                                                                                         19                  5,8
                        B. Photocells , including photo-transistors                                                                            16                  4,6
                        C. Mounted piezo-electric crystals                                                                                    20                   8,4
                        D. Diodes , transistors and similar semi-conductor devices; light emitting diodes;
                             electronic microcircuits :
                               I. Wafers not yet cut into chips                                                                               21                   9,2
                              II . Other                                ...                                                                   21                    17
                        E.   Parts                                                                                                             15                  5,8
      85.22             Electrical appliances and apparatus, having individual functions, not falling
                        within any other heading of this Chapter:
                        A. For the manufacture of the products mentioned in subheading 28.51 A
                             (EURATOM)                                                                                                         11                  4,1
                        B. Specially designed for the separation of irradiated nuclear fuels, for the
                             treatment of radio-active waste or for the recycling of irradiated nuclear fuels
                             (EURATOM)                                                                                                         11                  4,1
||                      C.   Other:                                                                                                   I
                               I. Flight recorders, for use in civil aircraft ( a)                                                             13                  Free
                              II. Other appliances and apparatus                                                                               13                  7,3
II                           III . Parts :
                                   a) Assemblies and sub-assemblies consisting of two or more parts or
                                         pieces fastened or joined together, for flight recorders, for use in civil
                                         aircraft ( a ) . . . .                                        .            .                          13                  Free
                                   b)    Other                                                                                                 13                  7,1
       85.23            Insulated (including enamelled or anodised) electric wire, cable, bars, strip and
                        the like (including co-axial cable), whether or not fitted with connectors:
                        A. Ignition wiring sets and wiring sets, for use in civil aircraft ( a)                                                17                  Free
                        B.   Other                                                                                                             17                  6,8
       85.24            Carbon brushes, arc-lamp carbons, battery carbons, carbon electrodes and other
                        carbon articles of a kind used for electrical purposes:
\                       A. Electrodes for electrolysis installations                                                                            9                  17,8
                        B. Heating resistors , other than those falling within heading No 85.12                                                14                  4,1
                        C.   Other                                                                                                             12                  5,8
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the Preliminary Provisions.
 ---pagebreak--- 9 . 12 . 85                         Official Journal of the European Communities                             No L 330 / 341
             \                                                                                           Rate of duty
     Heading
     number                                        Description                                    Autonomous     Conventional
                                                                                                      %                %
         1                                             2                                               3               4
      85.25  Insulators of any material:
||           A. Of ceramic materials                                                                  19              10,6
             B. Of artificial plastic materials or of glass fibre                                     19              7,9
             C. Of other materials                                                                    19              8,8
      85.26  Insulating fittings for electrical machines, appliances or equipment, being fittings
             wholly of insulating material apart from any minor components of metal
             incorporated during moulding solely for purposes of assembly, but not including
             insulators falling within heading No 85.25 :
             A. Of ceramic materials or of glass                                                      17              10,1
ll           B. Of hardened rubber or of bituminous materials                                         14              4,9
ll           G. Of artificial plastic materials                                                       19              7,9
             D. Of other materials                                                                    16              7,4
      85.27  Electrical conduit tubing and joints therefor, of base metal lined with insulating
             material                                                                                 14              6,1
      85.28  Electrical parts of machinery and apparatus, not being goods falling within any of
             the preceding headings of this Chapter                            .                      14              4,2
 ---pagebreak--- No L 330 / 342                            Official Journal of the European Communities                            9 . 12 . 85
                                                         SECTION XVII
                                               VEHICLES, AIRCRAFT, VESSELS
                                        AND ASSOCIATED TRANSPORT EQUIPMENT
Notes
1 . This Section does not cover articles falling within heading No 97.01 , 97.03 or 97.08 , or bobsleighs , toboggans and
    the like falling within heading No 97.06 .
2 . Throughout this Section the expressions "parts" and "parts and accessories" are to be taken not to apply to the
    following articles whether or not they are identifiable as for the goods of this Section :
    ( a) Joints , washers and the like (classified according to their constituent material or in heading No 84.64 );
    ( b ) Parts of general use , as defined in Note 2 to Section XV , of base metal ( Section XV ), or similar goods of
           artificial plastic materials (which are generally classified in heading No 39.07 );
    ( c) Articles falling within Chapter 82 (tools);
    ( d ) Articles falling within heading No 83.11 ;
    ( e) Machines and mechanical appliances and other articles falling within headings Nos 84.01 to 84.59 , 84.61 or
           84.62 and parts of engines and motors falling within heading No 84.63 ;
    ( f) Electrical machinery and equipment ( Chapter 85 );
    (g) Articles falling within Chapter 90 ;
    ( h ) Clocks ( Chapter 91 );
    ( ij ) Arms ( Chapter 93 );
    ( k) Brushes of a kind used as parts of vehicles (heading No 96.01 ).
3 . References in Chapters 86 to 88 to parts or accessories are to be taken not to apply to parts or accessories which are
    not suitable for use solely or principally with the articles of those Chapters . A part or accessory which answers to a
    description in two or more of the headings of those Chapters is to be classified under that heading which
    corresponds to the principal use of that part or accessory.
4 . Flying machines specially constructed so that they can also be used as road vehicles are classified as flying machines .
    Amphibious motor vehicles are classified as motor vehicles .
5 . Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as
    follows :
    ( a ) In Chapter 86 if designed to travel on a guide-track (hovertrains);
    ( b ) In Chapter 87 if designed to travel over land or over both land and water;
    (c ) In Chapter 89 if designed to travel over water , whether or not able to land on beaches or landing-stages or also
           able to travel over ice .
    Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles falling within
    the heading in which the air-cushion vehicles are classified under the above provisions.
 ---pagebreak--- 9 , 12 . 85                               Official Journal of the European Communities                       No L 330 / 343
    Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings , and traffic control
    equipment for hovertrain transport systems as traffic control equipment for railways .
Additional Notes
1 . Subject to the provisions of Additional Note 3 to Chapter 89, tools and articles necessary for the maintenance or
    repair of vehicles, aircraft or vessels are to be classified with those vehicles, aircraft or vessels if imported with
    them. Other accessories imported with vehicles, aircraft or vessels are also to be classified therewith if they form
    part of the normal equipment of the vehicles, aircraft or vessels and are normally sold with them.
2 . The provisions of General Rule A 2 (a) are also applicable, at the request of the declarant and subject to conditions
    stipulated by the competent authorities, to goods falling within headings Nos 86.10, 88.05, 89.03 and 89,05
    imported in split consignments.
                                                           CHAPTER 86
             RAILWAY AND TRAMWAY LOCOMOTIVES, ROLLING-STOCK AND PARTS THEREOF; RAILWAY
                                       AND TRAMWAY TRACK FIXTURES AND FITTINGS;
                    TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS (NOT ELECTRICALLY POWERED)
Notes
1 . This Chapter does not cover:
    ( a) Railway or tramway sleepers of wood or of concrete , or concrete guide-track sections for hovertrains (heading
          No 44.07 or 68.11 );
    ( b ) Railway or tramway track construction material of iron or steel falling within heading No 73.16 ; or
    ( c) Electrically powered signalling apparatus falling within heading No 85.16 .
2 . Heading No 86.09 is to be taken to apply , inter alia , to:
    ( a) Axles , wheels , metal tyres , hoops and hubs and other parts of wheels;
    (b ) Frames , underframes and bogies ;
    ( c) Axle boxes ; brake gear ;
    ( d) Buffers for rolling-stock; coupling gear and corridor connections;
    (e ) Coachwork.
3 . Subject to the provisions of Note 1 above , heading No 86.10 is to be taken to apply , inter alia , to:
    ( a) Assembled track , turntables , platform buffers, loading gauges;
    ( b ) Semaphores , mechanicalsignal discs, level crossing control gear , signal and point controls , whether or not they
          are fitted for electric lighting.
 ---pagebreak--- No L 330 / 344                        Official Journal of the European Communities                                     9 . 12 . 85
                                                                                                           Rate of duty
   Heading
    number                                          Description                                     Autonomous     Conventional
                                                                                                        %                %
       1                                                 2                                               3                4
   [ 86.01 ]
     86.02     Electric rail locomotives, battery operated or powered from an external source of
               electricity                                                                              14              5,4
     86.03     Other rail locomotives; tenders                                                          13              3,8
     86.04     Mechanically propelled railway and tramway coaches, vans and trucks, and
               mechanically propelled track inspection trolleys:
               A. Electric railway and tramway coaches, vans and trucks (powered from an
                   external source of electricity)                                                      14              4,9
               B. Other                                                                                 13              4,8
     86.05     Railway and tramway passenger coaches and luggage vans; hospital coaches,
               prison coaches, testing coaches, travelling post office coaches and other special
               purpose railway coaches                                                                  13                 5
     86.06     Railway and tramway rolling-stock, the following: workshops, cranes and other
               service vehicles                                                                         13              3,8
     86.07     Railway and tramway goods vans, goods wagons and trucks:
               A. Specially designed for the transport of highly radio-active material
                   (EURATOM)                                                                            10              3,8
               B. Other                                                                                 14                5
     86.08     Containers specially designed and equipped for carriage by one or more modes of
               transport :
               A. Containers with an anti-radiation lead covering, for the transport of
                   radio-active materials (EURATOM)                                                     10              5,2
               B. Other . . ,                                                                           15              4,4
     86.09     Parts of railway and tramway locomotives and rolling-stock:
ll             A. Bogies , bissel-bogies and the like , and parts thereof                               13              4,1
ll             B. Brakes and parts thereof                                                              11              4,7
               C. Axles , assembled or not; wheels and parts thereof                                    15              6.1
\\             D. Axle-boxes and parts thereof                                                          15              7,7
               E. Other                                                                                 14              5,3
     86.10     Railway and tramway track fixtures and fittings; mechanical equipment, not
               electrically powered, for signalling to or controlling road, rail or other vehicles,
               ships or aircraft; parts of the foregoing fixtures, fittings or equipment                13                7
 ---pagebreak--- 9 . 12 . 85                              Official Journal of the European Communities                            No L 330 / 345
                                                            CHAPTER 87
             VEHICLES , OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK , AND PARTS THEREOF
Notes
1 . For the purposes of this Chapter , tractors are deemed to be vehicles constructed essentially for hauling or pushing
    another vehicle , appliance or load, whether or not they contain subsidiary provision for the transport, in
    connection with the main- use of the tractor, of tools , seeds , fertilisers or other goods.
2. Motor chassis fitted with cabs are to be treated as falling within heading No 87.02 and not within heading
    No 87.04 .
3 . Headings Nos 87.10 and 87.14 are to be taken not to apply to children's cycles which are not fitted with ball
    bearings nor to children's cycles which , though fitted with ball bearings , are not constructed like normal cycles.
    Such children's cycles are to be treated as falling within heading No 97.01 .
Additional Note
The headings of this Chapter are to be taken not to apply to railway or tramway rolling-stock designed solely for
running on rails.
                                                                                                             Rate of duty
     Heading
     number                                            Description                                    Autonomous     Conventional
                                                                                                          %                %
         1                                                  2                                              3               4
      87.01      Tractors (other than those falling within heading No 87.07), whether or not
                 fitted with power take-offs, winches or pulleys:
                 A. Agricultural walking tractors, with either "a spark ignition or a compression
                      ignition engine , of a cylinder capacity of:
                        I. 1 000 cm 3 or less                                                             12              4,4
                       II . More than 1 000 cm 3                                                          18              6,2
                 B. Agricultural tractors ( excluding walking tractors ) and forestry tractors ,
                      wheeled                                                                             20              8,1
                 C.   Other:
                        I. Wheeled , for semi-trailers                                                    20              21,8
                       II . Other                                                                         20               10
      87.02      Motor vehicles for the transport of persons, goods or materials (including sports
                 motor vehicles , other than those of heading No 87.09):
                 A. For the transport of persons, including vehicles designed for the transport of
                      both passengers and goods:
                        I. With either a spark ignition or a compression ignition engine :
                            a) Motor coaches and buses :
                                1 . With either a spark ignition engine of a cylinder capacity of
                                     2 800 cm3 or more or a compression ignition engine of a
                                     cylinder capacity of 2 500 cm 3 or more                              29               20
                                2.   Other   . .                                    -                     29              11,1
                            b)  Other                                                                     29              10,1
                      II . With other engines                                                             25              14,2
                  B. For the transport of goods or materials:
                         I. Motor lorries specially designed for the transport of highly radio-active
                            materials (EURATOM)                                                           10              5,3
 ---pagebreak--- No L 33G / 346                                         Official Journal of the European Communities                                 9 . 12 . 85
                                                                                                                        Rate of duty
        Heading
        number                                                           Description                             Autonomous     Conventional
                                                                                                                      %                %
            1                                                                  2                                      3                4
         87.02            B.    II . Other :
       (cont'd)
                                     a) With either a spark ignition or a compression ignition engine:
                                         1 . Motor lorries with either a spark ignition engine of a cylinder
                                               capacity of 2 800 cm3 or more or a compression ignition engine of
                                               a cylinder capacity of 2 500 cm3 or more:
                                               aa) Dumpers of a cylinder capacity :
                                                     11 .   Of less than 10 000 cm3                                  28              17,1
                                                     22 .   Of 10 000 cm 3 or more                                   28                17
li                                             bb) Other                                                             28               22
                                         2.    Other :
                                               aa) Dumpers                                                           22                6
                                               bb ) Other                                                            28              10,7
                                     b) With other engines                                                           25              14,5
         87.03            Special purpose motor lorries and vans (such as breakdown lorries, fire-engines,
                          fire-escapes, road sweeper lorries, snow-ploughs, spraying lorries, crane lorries,
                          searchlight lorries, mobile workshops and mobile radiological units), but not
                          including the motor vehicles of heading No 87.02                                           25              7,2
         87.04            Chassis fitted with engines, for the motor vehicles falling within heading
                          No 87.01 , 87.02 or 87.03 :
                          A. Chassis for tractors falling within subheading 87.01 B or C; chassis for motor
                               vehicles falling within heading No 87.02 , fitted with either a spark ignition
                               engine of a cylinder capacity of 2 800 cm3 or more or a compression ignition
                               engine of a cylinder capacity of 2 500 cm3 or more:
                                 I. For motor lorries , motor coaches and buses                                      29              23,9
                                II . Other                                                                           29               8,7
li                        B.   Other :
                                 I. For motor vehicles for the transport of persons, including vehicles
                                     designed for the transport of both passengers and goods, with a seating
                                     capacity of less than 15                                                        29              6,5
                                II . Other                                                                           29                11
         87.05            Bodies (including cabs), for the motor vehicles falling within heading No 87.01 ,
                          87.02 or 87.03 :
                          A. For the industrial assembly of:
                               Agricultural walking tractors falling within subheading 87.01 A,
                               Motor vehicles for the transport of persons, including vehicles designed for
                               the transport of both passengers and goods, with a seating capacity of less
                               than 15 ,
                               Motor vehicles for the transport of goods or materials, with either a spark
                               ignition engine of a cylinder capacity of less than 2 800 cm3 or a compression
                               ignition engine of a cylinder capacity of less than 2 500 cm3 ,
                               Special purpose motor lorries and vans of heading No 87.03 ( a)                       24              13,3
                          B. Other                                                                                   24                 9
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- 9 . 12 . 85                                            Official Journal of the European Communities                      No L 330 / 347
li                                                                                                                   Rate of duty
    "   Heading
        number                                                           Description                          Autonomous     Conventional
                                                                                                                  %                %
            1                                                                 2                                    3               4
         87.06            Parts and accessories of the motor vehicles falling within heading No 87.01 ,
                          87.02 or 87.03 :
                          A. For the industrial assembly of:
                               Agricultural walking tractors falling within subheading 87.01 A ,
                               Motor vehicles for the transport of persons, including vehicles designed for
                               the transport of both passengers and goods, with a seating capacity of less
                               than 15 ,
                               Motor vehicles for the transport of goods of materials , with either a spark
                               ignition engine of a cylinder capacity of less than 2 800 cm3 or a compression
                               ignition engine of a cylinder capacity of less than 2 500 cm3 ,
                               Special purpose motor lorries and vans of heading No 87.03 (a )                    19              5,4
Il                        B.   Other:                                                                                      \
||                               I. Wheel centres in star form , cast in one piece, of iron or steel              19              4,9
                                II . Other                                                                        19              7,6
         87.07            Works trucks, mechanically propelled, of the types used in factories, warehouses,
                          dock areas or airports for short distance transport or handling of goods (for
                          example, platform trucks, fork-lift trucks and straddle carriers); tractors of the
                          type used on railway station platforms; parts of the foregoing vehicles:
                          A. Trucks specially designed for the transport of highly radio-active materials
                               (EURATOM)                                                                          10              3,8
                          B.   Straddle carriers                                                                  20              9,9
Il                        C. Other trucks; tractors:
                                 I. Fitted with self-actuated lifting equipment                           -       16              5,4
Il                              II . Other                                                                        22              6,8
                          D. Parts                                                                                20              5,8
         87.08            Tanks and other armoured fighting vehicles, motorised, whether or not fitted
                          with weapons, and parts of such vehicles:
                          A. Tanks and parts thereof . .                                                           5              3,5
                          B. Other armoured fighting vehicles and parts thereof                                   10              3,8
         87.09            Motor-cycles, auto-cycles and cycles fitted with an auxiliary motor, with or
                          without side-cars ; side-cars of all kinds                                              26              9,6
         87.10            Cycles (including delivery tricycles), not motorised                                    21               17
         87.11            Invalid carriages, whether or not motorised or otherwise mechanically
                          propelled                                                                               18              4,9
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- No L 330 / 348                         Official Journal of the European Communities                                 9 . 12 . 85
||                                                                                                     Rate of duty
   Heading
   number                                           Description                                 Autonomous     Conventional
                                                                                                     %                %
      1                                                 2                                            3                4
    87.12      Parts and accessories of articles falling within heading No 87.09, 87.10 or
               87.11 :
               A. Of motor-cycles                                                                   24               7,2
               B. Other                                                                             20               8,1
    87.13      Baby carriages and parts thereof                                                     18               5,5
    87.14      Other vehicles (including trailers), not mechanically propelled, and parts
               thereof:                                                                       I
               A. Animal-drawn vehicles                                                             14               4,9
               B. Trailers and semi-trailers :                                                l
                     I. Specially designed for the transport of highly radio-active materials
                         (EURATOM)                                                                  10               5,3
II                  II . Other                                                                      20               5,3
               C. Other vehicles :
                     I. Specially designed for the transport of highly radio-active materials
                         (EURATOM)                                                                  10               3,8
||                  II . Other       ;                                                              14               4,5
              D. Parts              .....   ............                     ..........
                                                                               .              .     15
                                                                                                            ..       4,5
 ---pagebreak--- 9 . 12 . 85                                          Official Journal of the European Communities                                                          No L 330 / 349
                                                                             CHAPTER 88
                                   AIRCRAFT AND PARTS THEREOF; PARACHUTES; CATAPULTS AND
                                  SIMILAR AIRCRAFT LAUNCHING GEAR; GROUND FLYING TRAINERS
Additional Note
For the purpose of subheading 88.02 B, the expression "unladen weight" shall mean the weight of the machine in
normal flying order, excluding the weight of the crew and offuel and equipment except permanently-fitted items of
equipment.
Il                                                                                                                                                   Rate of duty
     Heading
      number                                                           Description                                                        Autonomous           Conventional
                                                                                                                                                 %                    %
          1                                                                 2                                                                     3                   4
      88.01             Balloons and airships:
||                      A. Civil balloons and airships (a)                                                                                       18                  Free
                        B.   Other . .                                                                                                           18                    9
      88.02             Flying machines, gliders and kites; rotochutes:
                        A. Not mechanically propelled:
                               I. Civil gliders ( a )                                                                                            18                  Free
                              II . Other :
                                   a)    Kites and rotochutes                                                                                    18                  4,9
                                   b ) Other                                                                                                     18                    7
                        B. Mechanically propelled:
                               I. Helicopters:
                                   a ) Civil helicopters ( a)                                                                                    12                  Free
                                   b) Other, of an unladen weight:
                                         1 . Not exceeding 2 000 kg                                                                              15                   15
                                         2 . Exceeding 2 000 kg                                                                                  12                    5
                              II . Other :
                                   a)    Civil aircraft ( a )                                                                                    12                  Free
                                   b) Other , of an unladen weight:
                                         1 . Not exceeding 2 000 kg                                                                              15                 12,7
                                         2 . Exceeding 2 000 kg but not exceeding 15 000 kg                                                      14                   5,5
                                         3 . Exceeding 15 000 kg                                                                                 12                    5
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities . See also Section II , paragraph B, of the Preliminary Provisions.
 ---pagebreak--- No L 330 / 350                                    Official Journal of the European Communities                                                                  9 . 12 . 85
li                                                                                                                                               Rate of duty
    Heading
     number                                                          Description                                                      Autonomous           Conventional
                                                                                                                                             %                    °/o
         1                                                                  2                                                                3                     4
      88.03           Parts of goods falling within heading No 88.01 or 88.02:
                      A. Of balloons or airships:
                            I. For use in civil balloons or airships (a)                                                                    17                   Free
                           II . Other                                                                                                       17                   8,5
                      B. Other :
                            I. For use in civil flying machines and gliders (a)                                                           12(b )                 Free
||                         II , Other :                                                                                             \\
                                a ) Of kites and rotochutes                                                                                 12                   3,8
                                b ) Other                                                                                                 12(b )                    5
      88.04           Parachutes and parts thereof and accessories thereto                                                                  15               •   7,4
      88.05           Catapults and similar aircraft launching gear; ground flying trainers; parts of any
                      of the foregoing articles:
                      A. Catapults and similar aircraft launching gear; parts thereof                                                       17                   5,6
||                    B. Ground flying trainers; parts thereof:
                            I. For civil use ( a )                                                                                          13                   Free
                           II . Other                                                                                                       13                   3,8
  ( a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II , paragraph B , of the Preliminary
       Provisions .
  (b) Duty temporarily suspended in respect of articles intended to be fitted in aircraft imported duty free or built within the Community. This suspension is subject to
       compliance with formalities and conditions to be determined by the competent authorities.
 ---pagebreak--- 9 . 12 . 85                                            Official Journal of the European Communities                         No L 330 / 351
                                                                              CHAPTER 89
                                                       SHIPS, BOATS AND FLOATING STRUCTURES
Note
A hull , unfinished or incomplete vessel, assembled , unassembled or disassembled, or a complete vessel unassembled or
disassembled, is to be classified within heading No 89.01 if it does not have the essential character of a vessel of a
particular kind .
Additional Notes
1 . Subheadings 89.01 B I and 89.02 B I are to be taken to apply only to vessels, designed as sea-going, having a hull of
    an overall length (excluding any projecting parts) of not less than 12 m . However, fishing boats and lifeboats,
    designed as sea-going, shall be considered as sea-going vessels regardless of their length.
2. Subheading 89. 03 A is to be taken to apply only to vessels, floating docks and floating or submersible drilling or
    production platforms, designed as sea-going.
3 . For the purposes of heading No 89.04, the expression "ships, boats and other vessels for breaking up " includes the
    following articles when imported in vessels for breaking up, on condition that they have formed part of the normal
    equipment of such vessels:
    — spare parts (such as propellers), whether or not in a new condition;
    — movable articles (furniture, kitchen equipment, tableware, etc.) showing clear evidence of use.
||                                                                                                                     Rate of duty
      Heading
       number                                                           Description                            Autonomous      Conventional
                                                                                                                   %                 %
           1                                                                  2                                     3                4
        89.01            Ships, boats and other vessels not falling within any of the following headings of
                         this Chapter:
li                       A. Warships                                                                              Free              Free
                         B.    Other :
ll                               I. Sea-going vessels                                                             Free              0,1
ll                              II . Other :                                                                   \
ll                                   a ) Weighing 100 kg or less each                                              13               4,4
li                                   b ) Other                                                                     8                2,6
        89.02            Vessels specially designed for towing (tugs) or pushing other vessels:                I
                         A. Tugs                                                                                  Free              Free
                         B.   Pusher craft:                                                                    \
ll                               I. Sea-going                                                                     Free              Free
ll                              II . Other                                                                          8               2,5
        89.03            Light-vessels, fire-floats, dredgers of all kinds, floating cranes, and other vessels
                         the navigability of which is subsidiary to their main function; floating docks;
                         floating or submersible drilling or production platforms:
\\                       A. Sea-going                                                                             Free              Free
                         B.    Other                                                                                8               3,4
        89.04            Ships, boats and other vessels for breaking up ( a )                                     Free              0,1
        89.05            Floating structures other than vessels (for example, coffer-dams, landing stages,
                         buoys and beacons)                                                                        10               5,1
    ( a ) Entry under this heading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 330 / 352                            Official Journal of the European Communities                                9 . 12 . 85
                                                         SECTION XVIII
                           OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,
                          CHECKING, PRECISION, MEDICAL AND SURGICAL INSTRUMENTS
                        AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS ;
             SOUND RECORDERS OR REPRODUCERS; TELEVISION IMAGE AND SOUND RECORDERS
                                            OR REPRODUCERS; PARTS THEREOF
                                                            CHAPTER 90
                   OPTICAL, PHOTOGRAPHIC , CINEMATOGRAPHIC , MEASURING, CHECKING, PRECISION,
                        MEDICAL AND SURGICAL INSTRUMENTS AND APPARATUS: PARTS THEREOF
Notes
1 . This Chapter does not cover:
    ( a) Articles of a kind used in machines , appliances , instruments or apparatus, of unhardened vulcanised rubber ,
           falling within heading No 40.14 , of leather or of composition leather , falling within heading No 42.04 , or of
           textile material ( heading No 59.17 );
    (b ) Refractory goods of heading No 69.03 ; laboratory , chemical or industrial wares of heading No 69.09 ;
    (c) Glass mirrors , not optically worked , falling within heading No 70.09 , and mirrors of base metal or of precious
           metal , not being optical elements, falling within heading No 83.06 or Chapter 71 ;
    (d) Goods falling within heading No 70.07 , 70.11 , 70.14 , 70.15 , 70.17 or 70.18 ;
    ( e) Parts of general use, as defined in Note 2 to Section XV , of base metal ( Section XV ) or similar goods of artificial
           plastic materials (which are generally classified in heading No 39.07 );
    ( f) Pumps incorporating measuring devices , of heading No 84.10 ; weight-operated counting and cheeking
           machinery , and separately imported weights for balances (heading No 84.20 ); lifting and handling machinery of
           heading No 84.22 ; fittings for adjusting work or tools on machine-tools , of heading No 84.48 , including
           fittings with optical devices for reading the scale (for example , "optical" dividing heads) but not those which are
           in themselves essentially optical instruments ( for example , alignment telescopes); valves and other appliances of
           heading No 84.61 ;
    ( g) Searchlights and spotlights , of a kind used on motor vehicles of heading No 85.09 , and radio navigational aid
           or radar apparatus of heading No 85.15 ;
    (h ) Cinematographic sound recorders , reproducers and re-recorders , operating solely by a magnetic process
           ( heading No 92.11 ); magnetic sound-heads ( heading No 92.13 );
    ( ij ) Articles of Chapter 97 ;
    ( k) Capacity measures , which are to be classified according to the material of which they are made ; or
    (1 ) Spools , reels or similar supports (which are to be classified according to their constituent material , for example ,
           in heading No 39.07 or Section XV).
 ---pagebreak---  9 . 12 . 85                                         Official Journal of the European Communities                                                         No L 330 / 353
 2. Subject to Note 1 above, parts or accessories which are suitable for use solely or principally with machines,
      appliances, instruments or apparatus falling within any heading of this Chapter are to be classified as follows:
     (a) Parts or accessories constituting in themselves machines, appliances, instruments or apparatus (including optical
          elements of heading No 90.01 or 90.02) of any particular heading of the present Chapter or of Chapter 84 , 85
          or 91 (other than headings Nos 84.65 and 85.28 ) are to be classified in that heading;
     (b) Other parts or accessories are to be classified in heading No 90.29 if they answer to the terms of that heading;
          otherwise they are to be classified in the heading appropriate to the machine, appliance, instrument or apparatus
          itself.
3 . Heading No 90.05 is to be taken not to apply to astronomical telescopes of a kind unsuitable for terrestrial
     observation (heading No 90.06 ), or to telescopic sights for fitting to firearms, periscopic telescopes for fitting to
     submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter; such
     telescopic sights and telescopes are to be classified in heading No 90,13 .
4 . Measuring or checking optical instruments , appliances or machines which , but for this Note, could be classified
     both in heading No 90.13 and in heading No 90.16 , are to be classified in heading No 90.16 .
5 . Heading No 90.28 is to be taken to apply , and apply only , to:
     ( a) Instruments or apparatus for measuring or checking electrical quantities;
     (b) Machines, appliances, instruments or apparatus of a kind described in heading No 90.14, 90.15 , 90.16 , 90.22,
          90.23 , 90.24 , 90.25 or 90.27 (other than stroboscopes), the operation of which depends on an electrical
          phenomenon which varies according to the factor to be ascertained or automatically controlled ;
     (c) Instruments or apparatus for measuring or detecting alpha , beta , gamma , X-ray, cosmic or similar radiations;
          and
     (d) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling
          non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the
          factor to be controlled .
6 . Cases , boxes and similar containers imported with articles of this Chapter are to be classified with such articles if
     they are of a kind normally sold therewith . Cases, boxes and similar containers imported separately are to be
     classified under their appropriate headings .
Additional Notes
1 . Heading No 90. 1 8 does not cover simple filter masks which, although covering only the mouth and the nose, serve
     as protection against toxic chemical products, dust, smoke and fog and which are intended to be used once only
     (for example, heading No 59.03).
2 . The expression "electronic instruments and apparatus " in subheading 90.28 A means instruments and apparatus
     which incorporate one or more articles of heading No 85.21 ; but for the purposes of the foregoing, no account
     shall be taken of articles of heading No 85.21 which have solely the function of rectifying current or which are
     included in the power pack of instruments or apparatus.
\\                                                                                                                                                  Rate of duty
      Heading                                                          Description
       number                                                                                                                            Autonomous           Conventional
                                                                                                                                                %                   %
          1                                                                 2                                                                    3                   4
       90.01            Lenses, prisms, mirrors and other optical elements, of any material, unmounted,
                        other than such elements of glass not optically worked; sheets or plates, of
                        polarising material:
                        A. Lenses, prisms , mirrors and other optical elements:
ll                             I. For use in civil aircraft ( a)                                                                                17                 Free
ll                            II . Other                                               .                                                        17                  7,6
                        B. Sheets or plates of polarising material                                                                              18                  5,9
       90.02            Lenses, prisms, mirrors and other optical elements, of any material, mounted,
                        being parts of or fittings for instruments or apparatus, other than such elements
                        of glass not optically worked :
ll                      A. For use in civil aircraft ( a)                                                                                       17                 Free
ll                      B.   Other                                                                                                              17                   10
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II , paragraph B, of the Preliminary Provisions.
 ---pagebreak---  No L 330 / 354                           Official Journal of the European Communities                                   9 . 12 . 85
                                                                                                            Rate of duty
    Heading
    number                                             Description                                   Autonomous     Conventional
                                                                                                         %                 %
       1                                                   2                                              3                 4
     90.03        Frames and mountings and parts thereof, for spectacles, pince-nez, lorgnettes,
                  goggles and the like                                                                   19                 6
    90.04         Spectacles, pince-nez, lorgnettes, goggles and the like, corrective, protective or
                  other                                                                                  19               6,7
     90.05        Refracting telescopes (monocular and binocular), prismatic or not .                    20               7,5
     90.06        Astronomical instruments (for example, reflecting telescopes, transit instruments
                  and equatorial telescopes), and mountings therefor, but not including instruments
                  for radio-astronomy                                                                    17               6,5
    90.07         Photographic cameras; photographic flashlight apparatus and flashbulbs other
                  than discharge lamps of heading No 85.20:
I                 A. Photographic cameras                                                                18               7,5
                  B. Photographic flashlight apparatus and flashbulbs:                                            l
                         1. Electrically ignited photographic flashbulbs, flashcubes and similar
                             articles                                                                    18               5,1
                        II . Other                                                                       16               5,8
     90,08        Cinematographic cameras, projectors, sound recorders and sound reproducers
                  but not including re-recorders or film editing apparatus; any combination of these
                  articles;
                  A. Cameras and sound recorders , combined or not                                       16               6,2
                  B. Projectors and sound reproducers , combined or not                                  19               6,8
    90.09         Image projectors (other than cinematographic projectors); photographic (except
                  cinematographic) enlargers and reducers                                                18               6,9
    90.10        Apparatus and equipment of a kind used in photographic or cinematographic
                  laboratories, not falling within any other heading in this Chapter; photo-copying
                  apparatus (whether incorporating an optical system or of the contact type) and
                  thermo-copying apparatus; screens for projectors:
                  A. Photo-copying apparatus incorporating an optical system                             18               7,7
                  B. Thermo-copying apparatus                                                            15               4,5
                • C. Other                                                                               15               5,1
    90.11         Microscopes and diffraction apparatus, electron and proton                             15               5,8
    90.12         Compound optical microscopes, whether or not provided with means for
                  photographing or projecting the image                                                  18               10,2
    90.13         Optical appliances and instruments (but not including lighting appliances other
                  than searchlights or spotlights), not falling within any other heading of this
                  Chapter; lasers, other than laser diodes                                               18               6,7
 ---pagebreak--- 9 . 12 . 85                                          Official Journal of the European Communities                                                         No L 330 / 355
                      l                                                                                                                             Rate of duty
     Heading
      number                                                           Description                                                      Autonomous            Conventional
                                                                                                                                                %                    %
          1                                                                 2                                                                    3                   4
      90.14             Surveying (including photogrammetrical surveying), hydrographic, navigational,
                        meteorological, hydrological and geophysical instruments; compasses;
                        rangefinders:
                        A. Compasses:
                               I. For use in civil aircraft ( a )                                                                               17                  Free
                              II. Other compasses                                                                                               17                  5,4
                             III . Parts :                                                                                            Il
\                                  a) For gyroscopic compasses, for use in civil aircraft ( a)
                                   b ) Other
                                                                                                                                                17
                                                                                                                                                17
                                                                                                                                                                    Free
                                                                                                                                                                    5,2
\_I                     B.   Other :                                                                                                  I
                               I. Optical air navigational instruments:
                                   a) For use in civil aircraft , excluding parts of such goods ( a)                                            17                 Free
                                   b ) Other                                                                                                    17                  5,6
I                             II. Other air navigational instruments {including automatic pilots), for use
                                   in civil aircraft ( a)                                                                                       17                  Free
                             III . Other                                                                                                        17                  6,1
       90.15            Balances of a sensitivity of 5 cg or better, with or without their weights                                              18                    7
       90.16            Drawing, marking-out and mathematical calculating instruments, drafting
                        machines, pantographs, drawing sets, slide rules, disc calculators and the like;
                        measuring or checking instruments, appliances and machines, not falling within
                        any other heading of this Chapter (for example, micrometers, callipers, gauges,
                        measuring rods, balancing machines); profile projectors:
                        A. Drawing, marking-out and mathematical calculating instruments , drafting
                             machines, pantographs, slide rules , disc calculators and the like                                                 16                  5,5
                        B. Measuring or checking instruments, appliances and machines; profile
                             projectors                                                                                                         15                    6
       90.17            Medical, dental, surgical and veterinary instruments and appliances (including
                        electro-medical apparatus and ophthalmic instruments)                                                                   16                   5,6
       90.18            Mechano-therapy appliances; massage apparatus; psychological aptitude-testing
                        apparatus; artificial respiration, ozone therapy, oxygen therapy, aerosol therapy
                        or similar apparatus; breathing appliances (including gas masks and similar
                        respirators):
I                       A. Gas masks and similar respirators (excluding parts thereof), for use in civil
                             aircraft ( a )                                                                                                     16                  Free
I                       B.   Other                                                                                                              16                  5,3
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B , of the Preliminary Provisions.
 ---pagebreak--- No L 330 / 356                                       Official Journal of the European Communities                                                                 9 . 12 . 85
                                                                                                                                                    Rate of duty
     Heading
      number                                                           Description                                                       Autonomous           Conventional
                                                                                                                                                %                    %
          1                                                                 2                                                                    3                   4
      90.19             Orthopaedic appliances, surgical belts, trusses and the like; splints and other
                        fracture appliances; artificial limbs, eyes, teeth and other artificial parts of the
                        body; healing aids and other appliances which are worn or carried, or implanted
                        in the body, to compensate for a defect or disability:
                        A. Artificial limbs, eyes , teeth and other artificial parts of the body:
                               I. Artificial teeth and dental fittings                                                                          17                    5
                              II. Artificial eyes                                                                                               14                  4.3
                             III . Other                                                                                                        16                  6.4
                        B. Hearing aids and other appliances which are worn or carried, or implanted in
                             the body, to compensate for a defect or disability:
                               I. Hearing aids                                                                                                  12                  3,8
                              II . Other                                                                                                        13                  5,2
                        C. Other                                                   , . .                                                        15                  5,8
      90.20             Apparatus based on the use of X-rays or of the radiations from radio-active
                        substances (including radiography and radiotherapy apparatus); X-ray
                        generators; X-ray tubes; X-ray screens; X-ray high tension generators; X-ray
                        control panels and desks; X-ray examination or treatment tables , chairs and the
                        like                                                                                                                    16                  5,5
      90.21             Instruments, apparatus or models, designed solely for demonstrational purposes
                        (for example, in education or exhibition), unsuitable for other uses                                                    12                  4,9
      90.22             Machines and appliances for testing mechanically the hardness, strength,
                        compressibility, elasticity and the like properties of industrial materials (for
                        example, metals, wood, textiles, paper or plastics)                                                                     15                  4,8
      90.23             Hydrometers and similar instruments; thermometers, pyrometers, barometers,
                        hygrometers, psychrometers, recording or not; any combination of these
                        instruments :
                        A. Thermometers :
                               I. For use in civil aircraft ( a )                                                                               21                  Free
                              II . Other :
                                   a) Mercury or other liquid-filled thermometers, for direct reading ....                                      21                  8,1
                                   b ) Other                                 -                                                                  17                  4,9
                        B. Hygrometers and psychrometers                                                                                        14                  5,8
                        C. Hydrometers and similar instruments, with or without thermometers; optical
                             pyrometers                                                                                                         17                  6,6
                        D. Other                                                                                                                17                  4,5
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II , paragraph B, of the Preliminary Provisions.
 ---pagebreak--- 9 . 12 . 85                                          Official Journal of the European Communities                                                         No L 330 / 357
                                                                                                                                                    Rate of duty
     Heading
      number                                                           Description                                                       Autonomous           Conventional
                                                                                                                                                %                    %
          1                                                                 2                                                                    3                   4
      90.24             Instruments and apparatus for measuring, checking or automatically controlling
                        the flow, depth, pressure or other variables of liquids or gases, or for
                        automatically controlling temperature (for example, pressure gauges,
                        thermostats, level gauges, flow meters, heat meters, automatic ovendraught
                        regulators), not being articles falling within heading No 90.14;
ll                      A. For use in civil aircraft ( a)                                                                                      16                  Free
\\                      B.   Other :                                                                                                                       ii.
\\                             I. Pressure gauges                                                                                              18                   6,4
                              II . Thermostats                                                                                                 15                   6,3
                             III . Other                                                                                                       16                   7,5
      90.25             Instruments and apparatus for physical or chemical analysis (such as
                        polarimeters, refractometert, spectrometers, gas analysis apparatus); instruments
                        and apparatus for measuring or checking viscosity, porosity, expansion, surface
                        tension or the like (such as viscometers, porosimeters, expansion meters);
                        instruments and apparatus for measuring or checking quantities of heat, light or
                        sound (such as photometers (including exposure meters), calorimeters);
                        microtomes                                                                                                             16                   6,6
      90.26             Gas, liquid and electricity supply or production meters; calibrating meters
                        therefor                                                                                                                15                  6,2
      90.27             Revolution counters, production counters, taximeters, mileometers, pedometers
                        and the like, speed indicators (including magnetic speed indicators) and
                        tachometers (other than articles falling within heading No 90.14);
                        stroboscopes:
ll                      A. Revolution counters, production counters, taximeters and other counters .                                            16                  4,3
                        B. Speed indicators and tachometers:
ll                             I. For use in civil aircraft (a)                                                                                 18                  Free
li                            II . Other                                                                  , .                                   18                  6,4
                        C. Stroboscopes                                                                                                         14                  6,1
      90.28             Electrical measuring, checking,                  analysing or automatically                 controlling
                        instruments and apparatus:
                        A. Electronic instruments and apparatus :
ll                             I. For use in civil aircraft (a )                                                                                16                  Free
II                            II . Other :                                                                                             IIl
                                   a) Telecommunications (cross-talk meters , gain measuring instruments,
                                         nepermeters, distortion factor meters, psophometers and the like);
                                         For measuring or detecting ionising radiations;
                                         Other measuring apparatus with self-balancing recording device;
                                         Other apparatus for measuring electrical quantities                                                    16                   11
                                   b)    Other                                                                                                  16                  7,9
li                      B.   Other                                                                                                     IlIl
                               I. For use in civil aircraft ( a ) .                                                                             16                  Free
                              II . Other                                                                                                        16                  5,6
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II , paragraph E, of the Preliminary Provisions.
 ---pagebreak--- No L 330 / 358                                 Official Journal of the European Communities                                                            9 . 12 . 85
                   l                                                                                                                     Rate of duty
   Heading                                                       Description
    number                                                                                                                      Autonomous        Conventional
                                                                                                                                      %                  %
       1                                                              2                                                               3                   4
    90.29           Parts or accessories suitable for use solely or principally with one or more of the
                    articles falling within heading No 90.23, 90.24, 90.26, 90.27 or 90.28 :
                    A. Parts or accessories suitable for use solely or principally with the electronic
                         instruments or apparatus falling within subheading 90.28 A:
                           I. For instruments or apparatus for use in civil aircraft (a )                                            16                 Free
||                        II . Other                                                                                                 16                  7,3
                    B. Other:                                                                                                                   \
                           I. For the instruments or apparatus of subheadings 90.23 A, 90.27 B,
                               90.28 B or of heading No 90.24, for use in civil aircraft (a )                                        16                 Free
                          II . Other :
                               a) Parts of base metal, turned from bars, rods, angles, shapes, sections
                                   or wire, of solid section , the greatest diameter of which does not
                                   exceed 25 mm                                -                                                     16                  5,6
                               b) Other                                                                                              16                  6,4
  (a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II , paragraph B, of the Preliminary
      Provisions .
 ---pagebreak---  9 . 12 . 85                                           Official Journal of the European Communities                                                          No L 330 / 359
                                                                               CHAPTER 91
                                                     CLOCKS AND WATCHES AND PARTS THEREOF
Notes
1 . For the purposes of headings Nos 91.02 and 91.07 , the expression "watch movements" means movements
       regulated by a balance-wheel and hairspring or by any other system capable of determining intervals of time , not
       exceeding 12 mm in thickness when measured with the plate , the bridges and any additional outer plates .
2 . Headings Nos 91.07 and 91.08 are to be taken not to apply to spring-operated or weight-operated motors not
       fitted , nor adapted to be fitted , with escapements ( heading No 84.08 ).
3 . This Chapter does not cover parts of general use , as defined in Note 2 to Section XV , of base metal ( Section XV ),
       or similar goods of artificial plastic materials (which are generally classified in heading No 39.07 ). The Chapter
       also excludes weights , clock or watch glasses , watch chains or straps , parts of electrical equipment , ball bearings or
       bearing balls . Clock and watch springs are to be classified as clock or watch parts ( heading No 91.11 ).
4 . Except as provided in Notes 2 and 3 , movements and other parts suitable for use both in clocks or watches and in
       other articles ( for example , precision instruments) are to be taken as falling within this Chapter and not within any
       other Chapter .
5 . Cases , boxes and similar containers imported with articles of this Chapter are to be classified with such articles if
       they are of a kind normally sold therewith . Cases , boxes and similar containers imported separately are to be
       classified under their appropriate headings .
ll                                                                                                                                                     Rate of duty
        Heading
        number                                                           Description                                                        Autonomous           Conventional
                                                                                                                                                   %                    % .
            1                                                                 2                                                                     3                   4
         91.01            Pocket-watches, wrist-watches and other watches, including stop-watches ....                                             13                   5,4
                                                                                                                                               subject               subject
                                                                                                                                              to a min.            to a min.
                                                                                                                                          of 0,50 ECU            of 0,30 i:cu
                                                                                                                                                 each             each and a
                                                                                                                                                                 max. of 0,80
                                                                                                                                                                   ECU each
         91.02            Clocks with watch movements (excluding clocks of heading No 91.03 ):
                          A.   Electric or electronic :
                                 I. With balance-wheel and hairspring                                                                              15                    6,3
                                II . Other                                                                                                         14                    7,2
                          B.   Other                                                                                                               13                    7,3
         91.03            Instrument panel clocks and clocks of a similar type, for vehicles , aircraft or
                          vessels :
                          A. Clocks with clock movements measuring less than 4,5 cm in width and clocks
                               with watch movements , for use in civil aircraft ( a )                                                              13                  Free
                          B.   Other                                                  ...»                                                         13                   6,3
         91,04            Other clocks :
ll                        A.   Electric or electronic                                                                                              14                   7,7
                          B.   Other                                                                                                               13                   6,9
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II , paragraph B , of the Preliminary Provisions .
 ---pagebreak--- No L 330 / 360                                   Official Journal of the European Communities                                                                    9 . 12 . 85
                                                                                                                                                   Rate of duty
   Heading
   number                                                           Description                                                         Autonomous           Conventional
                                                                                                                                             %                     %
        1                                                                  2                                                                  3                     4
    91.05            Time of day recording apparatus; apparatus with clock or watch movement
                     (including secondary movement) or with synchronous motor, for measuring,
                     recording or otherwise indicating intervals of time                                                                     15                    6,8
    91.06            Time switches with clock or watch movement ( including secondary movement) or
                     with synchronous motor                                                                                                  14                    6,9
    91.07            Watch movements ( including stop-watch movements), assembled :
                     A. With balance-wheel and hairspring                                                                                    14                    6,9
                                                                                                                                        subject to             subject to
                                                                                                                                         a min. of             a min , of
                                                                                                                                        0,40 ECU               0,17 ECU
                                                                                                                                            each                  each
                     B.   Other                                                                                                              14                    6,3
    91.08            Clock movements , assembled :
                     A. Clock movements , assembled , without dials or hands , or with dials or hands
                          whether or not assembled thereon , constructed or designed to operate for
                          over 47 hours without rewinding, having more than one jewel , for use in civil
                          aircraft ( a )                                                                                                     14                   Free
                     B.   Other                                                                                                              14                    6,8
    91.09            Watch cases and parts of watch cases                                                                                     9                    4,7
    91.10            Clock cases and cases of a similar type for other goods of this Chapter, and parts
                                                                                                                                             14                    5,8
    91.11            Other clock and watch parts :
                     A. Watchmakers' jewels (precious and semi-precious stones , natural , synthetic,
                          reconstructed or imitation ), neither mounted nor set                                                               8                    4,3
                     B. Springs, including hairsprings                                                                                       12                    5,6
                     C. Watch movements , unassembled :
                             I. With balance-wheel and hairspring                                                                            14                    6,2
                                                                                                                                         subject to            subject to
                                                                                                                                         a min. of             a min. of
                                                                                                                                        0,40 ECU               0,17 ECU
                                                                                                                                            each                  each
                            II . Other                                                                                                       14                    6,2
                     D. Clock movements , unassembled                                                                                        14                    7,6
                     E. Rough watch movements                                                                                                11                   10,1
                     F.   Other                                                                                                              11                    5,3
      ( a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II , paragraph B , of the Preliminary
           Provisions .
 ---pagebreak--- 9 . 12 . 85                                Official Journal of the European Communities                       No L 330 / 361
                                                             CHAPTER 92
          MUSICAL INSTRUMENTS; SOUND RECORDERS OR REPRODUCERS; TELEVISION IMAGE AND SOUND
                       RECORDERS OR REPRODUCERS; PARTS AND ACCESSORIES OF SUCH ARTICLES
Notes
1 . This Chapter does not cover:
    ( a ) Film wholly or partly sensitised for photographic or photo-electric recording or such film exposed , whether or
          not developed ( Chapter 37);
    ( b) Parts of general use , as defined in Note 2 to Section XV , of base metal ( Section XV ), or similar goods of
          artificial plastic materials ( which are generally classified in heading No 39.07 );
    ( c) Microphones , amplifiers , loudspeakers , head-phones ^ switches , stroboscopes and other accessory instruments ,
          apparatus or equipment falling within Chapter 85 or 90 , for use with but not incorporated in or housed in the
          same cabinet as instruments of the present Chapter; sound recorders or reproducers combined with a radio or
          television receiver ( heading No 85.15 );
    (d) Brushes (for cleaning musical instruments) falling within heading No 96.01 ;
    ( e) Toy instruments (heading No 97.03 );
    ( f) Collectors' pieces or antiques ( heading No 99.05 or 99.06 ); or
    ( g) Spools , reels or similar supports (which are to be classified according to their constituent material , for example ,
          in heading No 39.07 or Section XV).
2 . Bows and sticks and similar devices used in playing the musical instruments of headings Nos 92.02 and 92.06 ,
    imported with such instruments in numbers normal thereto and clearly intended for use therewith , are to be
    classified in the same heading as the relative instruments .
    Perforated music rolls (heading No 92.10) and gramophone records and the like (heading No 92.12) imported with
    an instrument are to be treated as separate articles and not as forming a part of such instrument.
3 . Cases , boxes and similar containers imported with articles of this Chapter are to be classified with such articles if
    they are of a kind normally sold therewith . Cases , boxes and similar containers imported separately are to be
    classified under their appropriate headings .
                                                                                                          Rate of duty
      Heading
      number                                            Description                                Autonomous      Convention ^]
                                                                                                       %               %
          1                                                 2                                           3               4
       92.01         Pianos ( including automatic pianos , whether or not with keyboards );
                     harpsichords and other keyboard stringed instruments; harps but not including
                     aeolian harps :
                     A. Pianos ( including automatic pianos , whether or not with keyboards):      I
ll                          I. Upright pianos                                                          22              6,2
                           II . Other                          »                                       20              6,2
                     B.   Other                                                                        18              4,9
 ---pagebreak--- No L 330 / 362                               Official Journal of the European Communities                                     9 . 12 . 85
                                                                                                                  Rate of duty
    Heading                                                 Description
    number                                                                                                 Autonomous     Conventional
                                                                                                               %                %
        1                                                       2                                               3                4
     92.02            Other string musical instruments                                  ;                      21              6,5
     92.03            Pipe and reed organs, including harmoniums and the like                                  20              5,9
     92.04            Accordions, concertinas and similar musical instruments; mouth organs                    15              8,5
     92.05            Other wind musical instruments                                                           18              5,3
     92.06            Percussion musical instruments (lor example, drums, xylophones, cymbals,
                      castanets)                                                                               18              6,9
     92.07            Electro-magnetic, electrostatic, electronic and similar musical instrumetns (for
                      example, pianos, organs, accordions)                                                     19              7,5
\\
     92.08            Musical instruments not falling within any other heading of this Chapter (for
                      example, fairground organs, mechanical street organs, musical boxes, musical
                      saws); mechanical singing birds; decoy calls and effects of all kinds; mouth-blown
                      sound signalling instruments (for example, whisdes and boatswains' pipes):
                      A.  Musical boxes                                          ......                        14
                                                                                                                        \      5,3
                      B.   Other                                                                               14                5
    [92.09]
     92.10            Parts and accessories of musical instruments, including perforated music rolls and
                      mechanisms for musical boxes; metronomes, tuning forks and pitch pipes of all
                      kinds :
||                    A.  Mechanisms for musical boxes                         :                               18              3,2
||                    B. Musical instrument strings                                                            17               5,5
                      C.   Other                                                                               18                 5
     92.11            Gramophones, dictating machines and other sound recorders or reproducers,
                      including record-players and tape decks, with or without sound-heads; television
                      image and sound recorders or reproducers:
                      A. Sound recorders or reproducers :
\\                            I. Sound recorders                                                               19              7,2
Il                          II . Sound reproducers :                                                       IlIl
II                               a ) Sound reproducers with laser optical reading system                       19              9,5
II                               b ) Other                                                                     19              10,1
II                         III . Combined sound recorders and reproducers:                                 IIl
                                 a) Using magnetic tapes on reels excluding cassettes, and allowing
                                     sound recording or reproduction either at a single speed of 19 cm per
                                     second or at several speeds if those comprise only 19 cm per second
                                     and lower speeds                                                          16              Free
                   b )           Other      ................            .. .              ............
                                                                                           ....                16              7,8
                      B. Television image and sound recorders or reproducers                                   13              (.♦)
 ) To be determined .
 ---pagebreak--- 9 . 12 . 85                           Official Journal of the European Communities                             No L 330 / 363
                                                                                                           Rate of duty
     Heading
     number                                        Description                                      Autonomous     Conventional
                                                                                                         %               %
         1                                              2                                                3               4
      92.12  Gramophone records and other sound or similar recordings; matrices for the
             production of records, prepared record blanks, film for mechanical sound
             recording, prepared tapes, wires, strips and like articles of a kind commonly used
             for sound or similar recording:
             A. Prepared for recording, but not recorded                                                17              5,1
             B.   Recorded :
                    I. Wax recordings , discs , matrices and other intermediate forms, excluding
                        magnetically recorded tapes:
                        a ) For the production of records                                               11              3,5
                        b ) Other                                                                       17              5,6
                   II . Other :
                        a)  Records :
li                          1 . For teaching languages                                                   9              2,9
\\                          2.  Other                                                                   17               5
                        b ) Other recording media (tapes , wires, strips and like articles):
                            1 . Magnetically recorded for the scoring of cinematograph film         2,35 ECU        0,77 ECU
                                                                                                    per 100 m       per 100 m
                            2.  Other                                                                   19              5,1
      92.13  Other parts and accessories of apparatus falling within heading No 92.11 :
Il           A. Sound-heads and parts thereof                                                           20              6,9
             B. Needles ; diamonds , sapphires and other precious or semi-precious stones
                 ( natural , synthetic or reconstructed ), whether or not mounted                       13              4,8
             C. Parts of base metal , turned from bars , rods , angles , shapes, sections or wire ,
                 of solid section , the greatest diameter of which does not exceed 25 mm . .            18              4,9
             D. Other                                                                                   18               7
 ---pagebreak--- No L 330 / 364                             Official Journal of the European Communities                                 9 . 12 . 85
                                                               SECTION XIX
                                         ARMS AND AMMUNITION; PARTS THEREOF
                                                                CHAPTER 93
                                            ARMS AND AMMUNITION ; PARTS THEREOF
Notes
1 . This Chapter does not cover:
    ( a ) Goods falling within Chapter 36 ( for example, percussion caps , detonators , signalling flares);
    ( b ) Parts of general use , as defined in Note 2 to Section XV , of base metal ( Section XV ), or similar goods of
          artificial plastic materials ( which are generally classified in heading No 39.07 );
    ( c) Armoured fighting vehicles ( heading No 87.08 );
    ( d ) Telescopic sights and other optical devices suitable for use with arms , unless mounted on a firearm or imported
          with the firearm on which they are designed to be mounted ( Chapter 90 );
    (e ) Bows , arrows , fencing foils or toys falling within Chapter 97 ; or
    ( f) Collectors' pieces or antiques ( heading No 99.05 or 99.06 ).
2 . In heading No 93.07 , the reference to "parts thereof' is to be taken not to include radio or radar apparatus of
    heading No 85.15 .
3 . Cases , boxes and similar containers imported with articles of this Chapter are to be classified with such articles if
    they are of a kind normally sold therewith . Cases , boxes and similar containers imported separately are to be
    classified under their appropriate headings.
                                                                                                             Rate of duty
      Heading
       number                                              Description                               Autonomous      Conventional
                                                                                                         %                 %
          1                                                     2                                         3                4
       93.01          Side-arms ( for example, swords, cutlasses and bayonets) and parts thereof and
                      scabbards and sheaths therefor                                                      8               3,2
       93.02          Revolvers and pistols , being firearms :
li                    A. 9 mm calibre and higher                                                          9               5,2
                      B.   Other                                                                         16               7,3
       93.03          Artillery weapons, machine-guns, sub-machine-guns and other military firearms
                      and projectors (other than revolvers and pistols)           -                     Free                1
 ---pagebreak--- 9 . 12 . 85                          Official Journal of the European Communities                          No L 330 / 365
                                                                                                       Rate of duty
     Heading
     number                                       Description                                  Autonomous      Conventional
                                                                                                   %                 %
         1                                             2                                            3                4
      93.04  Other firearms, including Very pistols, pistols and revolvers for firing blank
             ammunition only , line-throwing guns and the like:
             A. Sporting and target shooting guns, rifles and carbines                             18               6,6
             B.   Other                                                                            16               5,4
      93.05  Arms of other descriptions, including air, spring and similar pistols, rifles and
                                                                                                   16               6,7
      93.06  Parts of arms , including gun barrel blanks, but not including parts of sidearms:
             A. Of arms of heading No 93.03 . .                                                   Free              0,1
             B. Of other arms :
                    I. Roughly shaped gun stock blocks                                             10               3,9
                   II . Other parts:
                        a ) Of arms of heading No 93.02                                            15               5,2
                        b)  Other                                                                  18               5,7
      93.07  Bombs, grenades, torpedoes, mines, guided weapons and missiles and similar
             munitions of war, and parts thereof; ammunition and parts thereof, including
             cartridge wads; lead shot prepared for ammunition:
             A. For revolvers and pistols falling within heading No 93.02 and for
                  sub-machine-guns falling within heading No 93.03                                 13               4,9
             B.   Other :
                    I. For military purposes:
                        a ) For weapons falling within heading No 93.03                             6               2,5
                        b)  Other                                                                  12               4,9
                   II . Other :
                        a ) Sporting and target shooting cartridges                                19                6
                        b)  Other                                                                  17               5,9
 ---pagebreak--- No L 330 / 366                             Official Journal of the European Communities                                9 . 12 . 85
                                                           SECTION XX
                                       MISCELLANEOUS MANUFACTURED ARTICLES
                                                             CHAPTER 94
              FURNITURE AND PARTS THEREOF; BEDDING , MATTRESSES , MATTRESS SUPPORTS , CUSHIONS
                                               AND SIMILAR STUFFED FURNISHINGS
Notes
1 . This Chapter does not cover:
    ( a ) Pneumatic or water mattresses , pillows or cushions , falling within Chapter 39 , 40 or 62 ;
    ( b ) Standard lamps , table lamps , wall lamp brackets and other lighting fittings ; these are classified according to the
           constituent material ( for example , in heading No 44.27 , 70.14 or 83.07 );
    ( c) Articles of stone , ceramic or any other material referred to in Chapter 68 or 69 , used as seats , tables or columns ,
           of the kind used in parks , gardens or vestibules ( Chapter 68 or 69 );
    ( d ) Mirrors designed for placing on the floor or ground ( for example , cheval-glasses ( swing-mirrors )) falling within
           heading No 70.09 ;
    ( e) Parts of general use , as defined in Note 2 to Section XV , of base metal ( Section XV ), or similar goods of
           artificial plastic materials ( which are generally classified in heading No 39.07 ); and safes falling within heading
           No 83.03 ;
    ( f) Furniture specially designed as parts of refrigerators of heading No 84.15 ; furniture specially designed for
           sewing machines ( heading No 84.41 );
    (g) Furniture specially designed as parts of radio-gramophones , wireless sets or television sets ( heading
           No 85.15 );
    ( h) Dentists' spittoons falling within heading No 90.17 ;
    ( ij ) Goods falling within Chapter 91 ( for example , clocks and clock cases);
    ( k ) Furniture specially designed as parts of gramophones , of dictating machines or of other sound reproducers or
           recorders , falling within heading No 92.13 ; or
    ( 1 ) Toy furniture ( heading No 97.03 ), billiard tables and other furniture specially constructed for games (heading
           No 97.04 ) or for conjuring tricks ( heading No 97.05).
2 . The articles ( other than parts) referred to in headings Nos 94.01 , 94.02 and 94.03 are to be classified in those
    headings only if they are designed for placing on the floor or ground .
    This provision is, however, to be taken not to apply to the folh^wing which are still to be classified in the
    abovementioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the
    other :
     ( a ) Kitchen cabinets and similar cupboards ;
    ( b ) Seats and beds;
    ( c) Unit bookcases and similar unit furniture .
 ---pagebreak--- 9 . 12 . 85                                        Official Journal of the European Communities                                                     No L 330 / 367
3 . ( a ) In this Chapter references to parts of goods do not include reference to sheets (whether or not cut to shape but
           not combined with other parts ) of glass (including mirrors ) or of marble or other stone .
     ( b ) Goods described in heading No 94.04 , imported separately, are not to be classified in heading No 94.01 , 94.02
           or 94.03 as parts of goods .
                                                                                                                                               Rate of duty
       Heading
       number                                                        Description                                                     Autonomous         Conventional
                                                                                                                                           %                   %
            1                                                              2                                                               3                    4
        94.01           Chairs and other seats (other than those falling within heading No 94.02),
                        whether or not convertible into beds, and parts thereof:
                        A. Chairs and other seats , not leather covered (excluding parts thereof), for use
                              in civil aircraft ( a )                                                                                     12                  Free
li                      B.    Other :
\                               I. Specially designed for aircraft                                                                        12                  6,9
                               II . Other                                                                                                 18                  5,7
        94.02           Medical, dental, surgical or veterinary furniture (for example, operating tables,
                        hospital beds with mechanical fittings); dentists' and similar chairs with
                        mechanical elevating, rotating or reclining movements; parts of the foregoing
                                                                                                                                          17                  5,4
        94.03           Other furniture and parts thereof:
                        A. Furniture ( excluding parts thereof), for use in civil aircraft ( a )                                          18                  Free
                        B.    Other furniture                                                                                             18                   5,7
        94.04           Mattress supports; articles of bedding or similar furnishing fitted with springs or
                        stuffed or internally fitted with any material or of expanded, foam or sponge
                        rubber or expanded, foam or sponge artificial plastic material, whether or not
                        covered (for example, mattresses, quilts, eiderdowns, cushions, pouffes and
                        pillows):
                        A. Articles of bedding or similar furnishing of expanded , foam or sponge
                              artificial plastic material , whether or not covered                                                        22-,                 6,5
                        B.    Other                                                                                                       20                   7,1
    ( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities . See also Section 11 , paragraph B , of the Preliminary
          Provisions .
 ---pagebreak--- No L 330 / 368                             Official Journal of the European Communities                                9 . 12 . 85
                                                            CHAPTER 95
                           ARTICLES AND MANUFACTURES OF CARVING OR MOULDING MATERIAL
Notes
1 . This Chapter does not cover:
    ( a ) Articles falling within Chapter 66 ( for example , parts of umbrellas , walking-sticks);
    ( b) Articles falling within Chapter 71 (for example, imitation jewellery);
    ( c) Cutlery or other articles falling within Chapter 82 with handles or other parts of carving or moulding
             materials ; the headings of the present Chapter apply, however, to separately imported handles or other parts of
             such articles ;
    ( d ) Articles falling within Chapter 90 ( for example , spectacle frames);
    (e) Articles falling within Chapter 91 ( for example, clock or watch cases);
    ( f) Articles falling within Chapter 92 (for example, musical instruments and parts thereof);
    (g) Articles falling within Chapter 93 ( arms and parts thereof);
    ( h ) Articles falling within Chapter 94 ( furniture and parts thereof);
    ( ij ) Brushes , powder-puffs or other articles falling within Chapter 96 ;
    ( k) Articles falling within Chapter 97 (toys , games and sports requisites);
    (1 ) Articles falling within Chapter 98 (for example , buttons, cuff-links , smoking pipes , combs ); or
    ( m ) Collectors' pieces or antiques ( Chapter 99 ).
2 . In heading No 95.08 , the expression "vegetable or mineral carving material" is to be taken to apply to :
    ( a ) Hard seeds , pips , hulls and nuts and similar vegetable materials of a kind used for carving ( for example , corozo
             and dom );
    ( b ) Jet ( and mineral substitutes for jet), amber, meerschaum , agglomerated amber and agglomerated
             meerschaum .
I                                                                                                          Rate of duty
      Heading
       number                                           Description                                Autonomous      Conventional
                                                                                                       %                 %
           1                                                2                                           3                 4
      [ 95.01 ]
      [ 95.02]
 ---pagebreak--- 9 . 12 . 85                            Official Journal of the European Communities                             No L 330 / 369
                                                                                                            Rate of duty
     Heading
      number                                           Description                                   Autonomous     Conventional
                                                                                                         %               %
         1                                                  2                                             3               4
     [ 95.03 ]
     [ 95.04]
       95.05   Worked tortoise-shell, mother of pearl, ivory, bone, horn, coral (natural or
               agglomerated) and other animal carving material , and articles of those
               materials :
               A. Coral ( natural or agglomerated ), worked:
                      I. Combined with other materials                                                   15              9.7
                     II . Other                                                                          7               5.8
               B.   Other :
                      I. Plates , sheets , rods , tubes , discs and similar forms , not polished or
                          otherwise worked                                                                8              3,2
                     II . Other                                                                          17              5,9
     [95.06 ]
     [ 95.07]
       95.08   Worked vegetable or mineral carving material and articles of those materials;
               moulded or carved articles of wax , of stearin, of natural gums or natural resins
               (for example, copal or rosin) or of modelling pastes, and other moulded or carved
               articles not elsewhere specified or included ; worked, unhardened gelatin (except
               gelatin falling within heading No 35.03 ) and articles of unhardened gelatin:
               A. Vegetable or mineral carving material in plates, sheets , rods , tubes , discs and
                    similar forms , not polished or otherwise worked                                      5               2
               B.   Other                                                                                12               5
 ---pagebreak--- No L 330 / 370                             Official journal of the European Communities                                 9 . 12 . 85
                                                               CHAPTER 96
                                         BROOMS , BRUSHES , POWDER-PUFFS AND SIEVES
Notes
1 . This Chapter does not cover:
    ( a ) Articles falling within Chapter 71 ;
    ( b ) Brushes of a kind specialised for use in dentistry or for medical , surgical or veterinary purposes , falling within
          heading No 90.17 ; or
    ( c) Toys ( Chapter 97 ).
2 . In heading No 96.01 , the expression "prepared knots and tufts for broom or brush making" is to be taken to apply
    only to unmounted knots and tufts of animal hair , vegetable fibre or other material , which are ready for
    incorporation without division in brooms or brushes , or which require only such further minor processes as glueing
    or coating the butts , or trimming to shape at the top , to render them ready for such incorporation .
                                                                                                            Rate of duty
      Heading
       number                                            Description                                 Autonomous     Conventional
                                                                                                         %                %
          1                                                   2                                           3                4
        96.01        Brooms and brushes, consisting of twigs or other vegetable materials merely
                     bound together and not mounted in a head (for example, besoms and whisks),
                     with or without handles; other brooms and brushes (including brushes of a kind
                     used as parts of machines); prepared knots and tufts for broom or brush making;
                     paint rollers; squeegees (other than roller squeegees) and mops:
                     A. Brooms and brushes , consisting of twigs or other vegetable materials merely
                         bound together and not mounted in a head ( for example , besoms and
                         whisks ), with or without handles ; prepared knots and tufts for broom or
                         brush making                                                                    18                6
                     B.  Other :
                           I. Tooth brushes                                                              25              7,7
                          II . Brushes of a kind used as parts of machines                               17              5,5
                         III . Other                                                                     21              7,9
      [ 96.02]
      [96.03 ]
      [ 96.04]
        96.05        Powder-puffs and pads for applying cosmetics or toilet preparations , of any
                    material                                                                             20              6,2
        96.06       Hand sieves and hand riddles , of any material                                       20              5,7
 ---pagebreak--- 9 . 12 . 85                               Official Journal of the European Communities                        No L 330 / 371
                                                           CHAPTER 97
                                  TOYS, GAMES AND SPORTS REQUISITES; PARTS THEREOF
Notes
1 . This Chapter does not cover:
     ( a ) Christmas tree candles ( heading No 34.06 );
     (b) Fireworks or other pyrotechnic articles falling within heading No 36.05 ;
     ( c)   Yarns , monofil , cords or gut and the like for fishing, cut to length but not made up into fishing lines , falling
            within Chapter 39 , heading No 42.06 or Section XI ;
     (d) Sports bags or other containers of heading No 42.02 or 43.03;
     ( e)   Sports clothing or fancy dress , of textiles , falling within Chapter 60 or 61 ;
     ( f)   Textile flags or bunting, or sails for boats or land craft , falling within Chapter 62;
     ( g) Sports footwear ( other than skating boots with skates attached ), cricket pads , shin-guards or the like , falling
            within Chapter 64 , or sports headgear falling within Chapter 65 ;
     (h ) Climbing sticks, whips , riding crops or the like (heading No 66.02 ), or parts thereof (heading No 66.03 );
     ( ij ) Unmounted glass eyes for dolls or other toys , falling within heading No 70.19 ;
     ( k ) Parts of general use , as defined in Note 2 to Section XV , of base metal ( Section XV ), or similar goods of
            artificial plastic materials ( which are generally classified in heading No 39.07 );
     (1)    Articles falling within heading No 83.11 ;
     ( m ) Sports vehicles ( other than bobsleighs , toboggans and the like ) falling within Section XVII ;
     ( n ) Children's cycles fitted with ball bearings and constructed like normal cycles ( heading No 87.10);
     ( o ) Sports craft such as canoes and skiffs ( Chapter 89 ), or their means of propulsion ( Chapter 44 for such articles
            made of wood );
     ( p ) Spectacles , goggles and the like , for sports and outdoor games ( heading No 90.04 );
     ( q ) Decoy calls and whistles ( heading No 92.08 );
     ( r)   Arms or other articles of Chapter 93 ; or
     ( s)   Racket strings , tents or other camping goods , or gloves (classified , in general , according to the material of
            which they are made).
2. The headings of this Chapter are to be taken to include articles in which pearls , precious or semi-precious stones
     ( natural , synthetic or reconstructed ), precious metals or rolled precious metals constitute only minor
     constituents .
3 . In heading No 97.02 , the term "dolls" is to be taken to apply to such articles as are representations of human
     beings.
4 . Subject to Note 1 above , parts and accessories which are suitable for use solely or principally with articles falling
     within any heading of this Chapter are to be classified with those articles .
 ---pagebreak--- No L 330 / 372                        Official Journal of the European Communities                                     9 . 12 . 85
\\                                                                                                         Rate of duty
   Heading
    number                                           Description                                    Autonomous     Conventional
                                                                                                         %                %
      1                                                   2                                              3                4
    97.01      Wheeled toys designed to be ridden by children (for example, toy bicycles and
               tricycles and pedal motor cars); dolls' prams and dolls' push chairs .                   21              10,7
    97.02      Dolls:
               A. Dolls ( dressed or undressed )                                                        25              8,2
               B. Parts and accessories                                                                 21              8,1
    97.03      Other toys; working models of a kind used for recreational purposes:
               A. Of wood                                   ,.                                          24              8,9
               B. Other                                                                                 24              8,7
    97.04      Equipment for parlour, table and funfair games for adults or children (including
               billiard tables and pintables and table-tennis requisites):
               A. Playing cards , including toy playing cards                                           23              5,2
               B. Table-tennis bats , balls and nets                                                    21              6,1
               C. Other                                                                                 21              6,1
    97.05      Carnival articles; entertainment articles (for example, conjuring tricks and
               novelty jokes); Christmas tree decorations and similar articles for Christmas
               festivities (for example, artificial Christmas trees, Christmas stockings, imitation
               yule logs, Nativity scenes and figures therefor)                                         22               6,7
    97.06      Appliances, apparatus, accessories and requisites for gymnastics or athletics, or
               for sports and outdoor games (other than articles falling within heading
               No 97.04 ):
ll             A. Cricket and polo equipment                                                            19              Free
               B. Tennis rackets                                                                        19                8
               C. Other                                                                                 19              6,5
    97.07      Fish-hooks, line fishing rods and tackle; fish landing nets and butterfly nets;
               decoy "birds", lark mirrors and similar hunting or shooting requisites:
               A. Fish-hooks , unmounted                                                                10              5,3
               B. Other                                                                                 17              7,6
    97.08      Roundabouts, swings, shooting galleries and other fairground amusements;
               travelling circuses, travelling menageries and travelling theatres                       14              4,9
 ---pagebreak--- 9 . 12 . 85                                     Official Journal of the European Communities                              No L 330 / 373
                                                                 CHAPTER 98
                                                MISCELLANEOUS MANUFACTURED ARTICLES
Notes
1 . This Chapter does not cover:
     ( a ) Eyebrow and other cosmetic pencils ( heading No 33.06 );
     (b) Buttons, studs, cuff-links or other articles of a kind described in heading No 98.01 or 98.12 , if made wholly or
           partly of precious metal or rolled precious metal ( subject to the provisions of Note 2 ( a ) to Chapter 71 ) or if
           containing pearls or precious or semi-precious stones ( natural , synthetic or reconstructed ) ( Chapter 71 );
     ( c) Parts of general use , as defined in Note 2 to Section XV , of base metal ( Section XV ), or similar goods of
           artificial plastic materials (which are generally classified in heading No 39.07 );
     ( d ) Mathematical drawing pens ( heading No 90.16 ); or
     ( e ) Toys falling within Chapter 97 .
2 . Subject to Note 1 above , the headings in this Chapter are to be taken to apply to goods of the kind described
     whether or not composed wholly or partly of precious metal or rolled precious metal or of pearls or precious or
     semi-precious stones ( natural , synthetic or .reconstructed ).
3 . Cases , boxes and similar containers imported with articles of this Chapter are to be classified with such articles if
     they are of a kind normally sold therewith . Cases , boxes and similar containers imported separately are to be
     classified under their appropriate headings .
\\                                                                                                                    Rate of duty
       Heading
        number                                               Description                                       Autonomous     Conventional
                                                                                                                   %                %
           1                                                     2                                                  3                4
        98.01          Buttons and button moulds , studs , cuff-links , and press-fasteners, including
                       snap-fasteners and press-studs; blanks and parts of such articles:
Il                     A.   Blanks and moulds                             -                                        13               8,9
                       B. Buttons , studs, cuff-links and press-fasteners and parts thereof                        18                8
        98.02          Slide fasteners and parts thereof:
ll                     A. Slide fasteners with scoops of base metal ; parts thereof, of base metal . . .           16              12,4
                       B.   Other                                                                                  20              16,1
        98.03          Fountain pens, stylograph pens and pencils ( including ball point pens and pencils)
                       and other pens, pen-holders, pencil-holders and similar holders, propelling
                       pencils and sliding pencils; parts and fittings thereof, other than those falling
                       within heading No 98.04 or 98.05 ;
                       A. Fountain pens and stylograph pens and pencils (including ball point, felt
                            tipped and fibre tipped pens and pencils)                                              22               7,9
                       B. Other pens, pen-holders; propelling pencils and sliding pencils; pencil-holders
                            and similar holders                                                                    19               6,8
                       C. Parts and fittings :
                              I. Parts of base metal , turned from bars , rods , angles , shapes , sections or
                                  wire , of solid section                           . .                            17               7,6
                             II . Other                                                                            17               5,8
 ---pagebreak--- No L 330 / 374                         Official Journal of the European Communities                                     9 . 12 . 85
                                                                                                            Rate of duty
   Heading
    number                                            Description                                    Autonomous     Conventional
                                                                                                         %                %
      1                                                   2                                               3                4
    98.04      Pen nibs and nib points:
               A.   Pen nibs :
                      I. Of gold                                                                         10              3,2
                     II . Of other material                                                        .     16              4,6
               B. Nib points                                                                              5                2
    98.05      Pencils (other than pencils of heading No 98.03 ), pencil leads, slate pencils,
               crayons and pastels , drawing charcoals and writing and drawing chalks ; tailors'
               and billiards chalks :
               A. Pencils, pencil leads, slate pencils , crayons , pastels and drawing charcoals:
                      I. Pencils with "leads" encased in wood or in a rigid paper sheath                 17              6,3
                     II . Other                                                                          14              6,4
               B. Writing and drawing chalks ; tailors' and billiards chalks                             10                 4
    98.06      Slates and boards, with writing or drawing surfaces, whether framed or not . .            17               5,7
    98.07      Date, sealing or numbering stamps, and the like ( including devices for printing or
               embossing labels), designed for operating in the hand; hand-operated composing
               sticks and hand printing sets incorporating such composing sticks                         16              5,1
    98.08      Typewriter and similar ribbons, whether or not on spools; ink-pads, with or
               without boxes                                                                             16              5,8
    98.09      Sealing wax (including bottle-sealing wax) in sticks, cakes or similar forms;
               copying pastes with a basis of gelatin, whether or not on a paper or textile
               backing                                                                                   12                6
    98.10      Mechanical lighters and similar lighters, including chemical and electrical lighters,
               and parts thereof, excluding flints and wicks:
               A. Parts of base metal , turned from bars, rods, angles , shapes, sections or wire ,
                    of solid section , the greatest diameter of which does not exceed 25 mm . .          15               5,1
               B.   Other                                                                                15                7,1
    98.11      Smoking pipes; pipe bowls, stems and other parts of smoking pipes (including
               roughly shaped blocks of wood or root); cigar and cigarette holders and parts
               thereon
               A. Roughly shaped blocks of wood or root , for the manufacture of pipes . . .              6                 4
               B.   Other                                                                                18                7
    98.12      Combs , hair-slides and the like                                                          22               6,3
   [98.13 ]
    98.14      Scent and similar sprays of a kind used for toilet purposes , and mounts and heads
               therefor                                                                                  20               6,5
 ---pagebreak--- 9 . 12 . 85                        Official Journal of the European Communities                         No L 330 / 375
li\                                                                                                 Rate of duty
     Heading
     number                                      Description                                 Autonomous     Conventional
                                                                                                 %                %
         1                                           2                                            3               4
      98.15  Vacuum flasks and other vacuum vessels, complete with cases; parts thereof,
             other than glass inners:
             A. Vaeuum flasks and other vacuum vessels , complete with cases , having a
                 capacity not exceeding 0,75 litre                                               26              13,8
             B. Other                                                                    ...     26              13,8
      98.16  Tailors' dummies and other lay figures; automata and other animated displays of
             a kind used for shop window dressing                                                18              5,1
 ---pagebreak--- No L 330 / 376                            Official Journal of the European Communities                                    9 . 12 . 85
                                                            SECTION XXI
                               WORKS OF ART, COLLECTORS' PIECES , AND ANTIQUES
                                                              CHAPTER 99
                                   WORKS OF ART, COLLECTORS' PIECES , AND ANTIQUES
Notes
1 . This Chapter does not cover:
    ( a ) Unused postage , revenue or similar stamps of current or new issue in the country to which they are destined
          ( heading No 49.07);
    ( b) Theatrical scenery , studio back-cloths or the like , of painted canvas ( heading No 59.12 ); or
    ( c) Pearls or precious or semi-precious stones ( heading No 71.01 or 71.02 ).
2 . For the purposes of heading No 99.02 , the expression "original engravings , prints and lithographs" means
    impressions produced directly , in black and white or in colour , of one or of several plates wholly executed by hand
    by the artist , irrespective of the process or of the material employed by him , but not including any mechanical or
    photo-mechanical process .
3 . Heading No 99.03 is to be taken not to apply to mass-produced reproductions or works of conventional
    craftsmanship of a commercial character .
4 . ( a ) Subject to Notes 1 to 3 above , articles falling within headings of this Chapter are to be classified in whichever of
          those headings is appropriate and not in any other heading of the Tariff.
    (b) Heading No 99.06 is to be taken not to apply to articles falling within any of the preceding headings of this
          Chapter .
5 . Frames around paintings , drawings , pastels , engravings, prints or lithographs are to be treated as forming part of
    those articles , provided they are of a kind and of a value normal to those articles .
ll                                                                                                            Rate of duty
      Heading
      number                                             Description                                  Autonomous      Conventional
                                                                                                          %                 %
          1                                                  2                                             3                 4
       99.01        Paintings, drawings and pastels, executed entirely by hand (other than industrial
                    drawings falling within heading No 49.06 and other than hand-painted or
                    hand-decorated manufactured articles)                                                Free              Free
       99.02        Original engravings , prints and lithographs                                         Free              Free
       99.03        Original sculptures and statuary , in any material                                   Free              Free
 ---pagebreak--- 9 . 12 . 85                          Official journal of the European Communities                                No L 330 / 377
                                                                                                             Rate of duty
     Heading
     number                                         Description                                      Autonomous      Conventional
                                                                                                         %                %
         1                                              2                                                 3                4
      99.04  Postage, revenue and similar stamps (including stamp-postmarks and franked
             envelopes , letter-cards and the like), used , or if unused not of current or new issue
             in the country to which they are destined                                                  Free              Free .
      99.05  Collections and collectors' pieces of zoological , botanical, mineralogical ,
             anatomical , historical , archaeological , paleontological, ethnographic or
             numismatic interest                                                                        Free              Free
      99.06  Antiques of an age exceeding 100 years                                                     Free              Free
 ---pagebreak---  ---pagebreak--- 9 . 12 . 85                                            Official Journal of the European Communities                                                         No L 330 / 379
                                                                                   ANNEX
                            HEADINGS OR SUBHEADINGS OF WHICH ONLY PART IS COVERED BY A GATT
                            CONCESSION OR IN WHICH DIFFERENT CONCESSIONS HAVE BEEN GRANTED
                                                                                                                                                                    Rate of
      Heading                                                                                                                                                    conventional
       number                                                                     Description                                                                        duty
                                                                                                                                                                      %
       01.06             Other live animals :
                         ex C. Other :
                                    — Hares , partridges and pheasants                                                                                               Free
       03.01             Fish, fresh (live or dead), chilled or frozen:
                         A. Freshwater fish :
                               IV . Other :
                                    — Aquarium fish                                                                                                                  Free
                                    — Other                                                                                                                            8
       03.03             Crustaceans and molluscs, whether in shell or not, fresh (live or dead ), chilled , frozen , salted , in
                         brine or dried; crustaceans, in shell, simply boiled in water:
                         A. Crustaceans :
                               ex I.    Crawfish :
                                        — Crawfish tails                                                                                                              25
       04.04             Cheese and curd :
                         ex A. Emmentaler, Gruyere, Sbrinz , Bergkase and Appenzell , not grated or powdered :
                                    — Of a minimum fat content of 45 % by weight, in the dry matter, matured for at least
                                        three months ( a ):
                                        — Whole cheeses ( b) of a free-at-frontier value per 100 kg net weight of:
                                             — Not less than 141,45 ECU , but less than 171,37 ECU (excluding Appenzell )
                                                   ( c) ( d )                                                                                                    24,18 ECU
                                                                                                                                                                 per 1 00 kg
                                                                                                                                                                 net weight
                                             — Not less than 171,37 ECU (excluding Bergkase ) ( c )                                                               9,07 ECU
                                                                                                                                                                 per 100 kg
                                                                                                                                                                 net weight
                                        — Pieces packed in vacuum or in inert gas :
                                             — With rind on at least one side , of a net weight :
                                                   — Of not less than 1 kg but less than 5 kg and of a free-at-frontier value of
                                                         not less than 165,63 ECU but less than 205,52 ECU per 100 kg net
                                                         weight (excluding Appenzell ) (c) ( d)                                                                  24,18 ECU
                                                                                                                                                                 per 100 kg
                                                                                                                                                                 net weight
(a ) Entry under this subheading is subject to conditions to be determined by the competent authorities.
( b) The expression "whole cheeses" shall be taken to apply to whole cheeses of the following weights:
     —    Emmentaler : not less than 60 kg but not more than 130 kg ,
     —    Gruyere and Sbrinz : not less than 20 kg but not more than 45 kg,
     —    Bergkase : nor less than 20 kg but not more than 60 kg,
     —    Appenzell : not less than 6 kg but not more than 8 kg .
(c)  The  Community reserves the right to apply value limits lower than those specified in the text of the concessions .
     With effect from 1 July 1970 the value limits shall be adapted automatically on the basis of changes in the factors determining the formation of prices for Emmentaler in the
     Community .
     Such adjustment shall be based on an increase or reduction of 14 ECU in the minimum value for any upward or downward movement of 1 ECU per 100 kg of the common
     target price for milk in the Community .
(d) The Community reserves the right to reduce customs duties autonomously from 24,18 ECU to 18,13 ECU subject to an increase of 6,05 ECU in the value limits.
 ---pagebreak--- No L 330 / 380                                         Official journal of the European Communities                                                                   9 . 12 . 85
ANNEX'
(cont'd)
                                                                                                                                                                     Rate of
       Heading                                                                                                                                                    conventional
        number                                                                     Description                                                                        duty
                                                                                                                                                                       %
        04.04             ex A.                     — Not less than 1 kg and of a free-at-frontier value of not less than 205,52
       (cont 'd)                                         ECU per 100 kg net weight ( excluding Bergkase ) ( a )                                                    9,07 ECU
                                                                                                                                                                  per 100 kg
                                                                                                                                                                  net weight
                                              — Other , of a net weight of less than 450 g and of a free-at-frontier value of not
                                                    less than 229,70 ECU per 100 kg net weight ( other than Bergkase) ( a ) ( b)                                  9,07 ECU
                                                                                                                                                                  per 100 kg
                                                                                                                                                                  net weight
      ex 05.09            Horns , antlers, hooves , nails , claws (excluding claws of tortoise-shell) and beaks, unworked or
                          simply prepared but not cut to shape, and waste and powder of these products; whalebone and
                          the like , unworked or simply prepared but not cut to shape, and hair and waste of these
                          products                                                                                                                                    Free
        05.15             Animal products not elsewhere specified or included; dead animals of Chapter 1 or Chapter 3 ,
                          unfit for human consumption:
                          ex A. Fish , crustaceans and molluscs :
                                    — Fish roes ; salted cod roe for use as bait                                                                                      Free
        09.10             Thyme, saffron and bay leaves; other spices:
                          D. Ginger:
                                — In the form of whole roots , pieces or slices :
                                    — For the industrial manufacture of essential oils or resinoids ( c )                                                             Free
                                    — Other                                                                                                                            17
                                — Other                                                                                                                               Free
                          E. Turmeric ( curcuma ); fenugreek seed :
                                — Fenugreek seed , ground                                                                                                               2
                                — Other                                                                                                                               Free
        11.04             Flour of the dried leguminous vegetables falling within heading No 07.05 or of the fruits falling
                          within any heading in Chapter 8 ; flour and meal of sago and of roots and tubers failing within
                          heading No 07.06:
                          ex A. Flour of the dried leguminous vegetables falling within heading No 07.05 :
                                    — Of peas , beans or lentils                                                                                                       12
      ex 12.01            Oil seeds and oleaginous fruit, whole or broken, other than castor seeds                                                                    1,8
( a ) The Community reserves the right to apply value limits lower than those specified in the text of the concessions .
      With effect from 1 July 1970 the value limits shall be adapted automatically on the basis of changes in the factors determining the formation of prices for Emmentaler in the
      Community .
      Such adjustment shall be based on an increase or reduction of 14 ECU in the minimum value for any upward or downward movement of 1 ECU per 100 kg of the common
      target price for milk in the Community .
( b ) Vacuum-packed pieces of a net weight of not more than 4S0 g qualify for the concession only if their packings bear at least the following particulars :
      — description of the cheese ,
      — fat content ,
      — packer responsible ,
      — country of manufacture .
(c)   Entry under this subheading is subject to conditions to be determined by the competent authorities;
 ---pagebreak--- 9 . 12 . 85                                     Official Journal of the European Communities                             No L 330 / 381
                                                                                                                                 ANNEX
                                                                                                                                   (cont 'd)
                                                                                                                             Rate of
      Heading                                                                                                              conventional
      number                                                          Description                                              duty
                                                                                                                                %
       13.03            Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other
                        mucilages and thickeners, derived from vegetable products:
                        B. Pectic substances, pectinates and pectates:
                            ex I. Dry :
                                     — Apple pectin                                                                             24
       14.01            Vegetable materials of a kind used primarily for plaiting (for example, cereal straw, cleaned ,
                        bleached or dyed, osier, reeds, rushes, rattans, bamboos, raffia and lime bark):
                        C. Other :
                            — Bamboos ; reeds and the like :
                                  — Raw or not further prepared than split                                                    Free
                                  — Other                                                                                       1,5
                            — Rattans ; rushes and the like :
                                  — Raw or not further prepared than split                                                    Free
                                  — Other                                                                                       1,5
                            — Other                                                                                           Free
       14.02            Vegetable materials, whether or not put up on a layer or between two layers of other material,
                        of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and
                        eel-grass ):
                        — Put up on a layer or between two layers of other material                                             1,5
                        — Other :
                            — Vegetable hair                                                                                    1,5
                            — Kapok :
                                  — Raw                                                                                       Free
                                  — Other                                                                                        1
                            — Other      . . .                                                                                Free
       14.05            Vegetable products not elsewhere specified or included :
                        — Raw vegetable materials of a kind used for dyeing or tanning                                        Free
                        — Hard seeds , pips, hulls and nuts, of a kind used for carving ( for example , corozo and dom )      Free
                        — Other :
                            — Put up on a layer or between two layers of other material                                         1,5
                            — Other                                                                                           Free
       15.04            Fats and oils , of fish and marine mammals , whether or not refined :
                        A. Fish-liver oil :
                             II . Other:
                                  — Of halibut                                    *                                            (»♦)
                                  — Of other fish                                                                             (**)
       15.07            Fixed vegetable oils, fluid or solid, crude, refined or purified :
                        ex B. China-wood and oiticica oils : myrtle wax and Japan wax :
                                  — China-wood and oiticica oils , crude                                                         3
                                  — Refined or purified oils , other than Japan wax                                              3
(**) To be determined .
 ---pagebreak---  No L 330 / 382                                      Official Journal of the European Communities                                       9 . 12 . 85
 ANNEX
 (cont'd)
                                                                                                                                      Rate of
      Heading                                                                    Description
                                                                                                                                    conventional
       number                                                                                                                           duty
                                                                                                                                         %
       15.07                D. Other oils:
      (cont'd)
                                    I. For technical or industrial uses other than the manufacture of foodstuffs ( a ):
                                        a) Crude:
                                            ex 3 .    Other :
                                                      — Ground-nut, coconut, colza, linseed, rape seed , sunflower seed ,
                                                           illipe, karite, makore, touloucouna or babassu oils                         (••)
                                        b ) Other :
                                            ex 2 . Other:
                                                      — Colza, linseed, rape seed, sunflower seed, illipe, karite, makore,
                                                           touloucouna or babassu oils                                                .(")
                                   II . Other :
                                        b) Other :
                                            2 . Solid , other ; fluid :
                                                 ex aa) Crude:
                                                           — Ground-nut, coconut, colza , cotton seed, mustard seed, rape
                                                                seed, soya bean or sunflower seed oils                                 (*')
                                                 ex bb) Other:
                                                           — Ground-nut, cotton seed, soya bean or sunflower seed oils                 (")
                                                           — Other oils, excluding oils containing 50 % or more by weight of
                                                                free fatty acids and excluding palm kernel, illipe, coconut, colza,
                                                                rape seed or copaiba oils                                              (»♦)
       15.12            Animal or vegetable oils and fats, wholly or partly hydrogenated, or solidified or hardened by
                        any other process, whether or not refined, but not further prepared:
                        ex B. Other:
                                  — Fats and oils of fish or marine mammals, hydrogenated, whether or not refined , but
                                        not prepared                                                                                   (••)
       16.02            Other prepared or preserved meat or meat offal:
                        B. Other :
                            III . Other :
                                  b ) Other:
                                        2 . Other:
                                            aa) Of sheep or goats:
                                                 11 . Uncooked; mixtures of cooked meat or offal and uncooked meat or
                                                      offal :
                                                      — Of sheep                                                                        20
                                                      — Of goats                                                                . .      26
                                                 22. Other:
                                                      — Of sheep                                                                         20
                                                      — Of goats                                                                        26
       16.04            Prepared or preserved fish, including caviar and caviar substitutes:
                        ex F. Bonito (Sarda spp ), mackerel and anchovies:
                                  — Bonito and mackerel                                                                                  25
(a) Entry under this subheading is subject to conditions to be determined by. the competent authorities.
(**) To be determined .
 ---pagebreak--- 9 . 12 . 85                                       Official Journal of the European Communities                            No L 330 / 383
                                                                                                                                  ANNEX
                                                                                                                                   (cont'd)
                                                                                                                              Rate of
      Heading                                                          Description
                                                                                                                            conventional
      number                                                                                                                    duty
                                                                                                                                 %
       20.06            Fruit otherwise prepared or preserved, whether or not containing added sugar or spirit:
                        B.   II . c) Not containing added sugar, in immediate packings of a net capacity:
                                        1 . Of 4,5 kg or more:
                                            ex aa) Apricots:
                                                   — In immediate packings of a net capacity of 4,5 kg or more but less
                                                       than 5 kg                                                                 23
                                            ex bb) Peaches (including nectarines) and plums:
                                                   — In immediate packings of a net capacity of 4,5 kg or more but less
                                                       than 5 kg                                                                 23
                                            ex dd) Other fruits :                                                         l
                                                   — In immediate packings of a net capacity of 4,5 kg or more but less
                                                       than 5 kg            ., . . .                                             23
                                            ex ee) Mixtures of fruit:                                                     \
                                                   — In immediate packings of a net capacity of 4,5 kg or more but less
                                                       than 5 kg                                                                 23
       22.09            Spirits (other than those of heading No 22.08; liqueurs and other spirituous beverages;
                        compound alcoholic preparations (known as "concentrated extracts") for the manufacture of
                        beverages:
                        A. Spirits (other than those of heading No 22.08 ), in containers holding:
                            ex      I. Two litres or less:
                  \                     — Of an alcoholic strength of 45,4 % vol or less                                       (**)
                            ex     II . More than two litres :                                                            \
                                        — Of an alcoholic strength of 45,4 % vol or less                                        (**)
\\                      C. Spirituous beverages:
                             V. Other , in containers holding:
                                  ex a ) Two litres or less :                                                             \
                                            — Liqueurs and brandy (other than brandy made from stone fruit, seed fruit or
                                               seed-fruit marc), of an alcoholic strength of 45,4 % vol or less                 (•*)
                                  ex b) More than two litres:
                                            — Liqueurs and brandy (other than brandy made from stone fruit, seed fruit or
                                               seed-fruit marc), of an alcoholic strength of 45,4 % vol or less                (**)
       25.32            Mineral substances not elsewhere specified or included:
                        ex B. Other:
                                  — Earth colours , whether or not calcined or mixed together:
                                        — Not calcined or mixed                                                 .               0,9
Il                                      — Other                                                                                 2,9
                                  — Other                                                                                       0,1
(**) To be determined .
 ---pagebreak--- No L 330 / 384                         Official Journal of the European Communities                                    9 . 12 . 85
ANNEX
(cont'd)
                                                                                                                      Rate of
    Heading                                                                                                        conventional
     number                                                  Description                                               duty
                                                                                                                        %
     27.16      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):
                — Bituminous mastics       . .                                                                         2,5
              -            Other                                  .          .            .            .               0,9
     28.50      Fissile chemical elements and isotopes; other radio-active chemical elements and radio-active
                isotopes; compounds, inorganic or organic, of such elements or isotopes, whether or not
                chemically defined; alloys, dispersions and cermets, containing any of these elements, isotopes or
                compounds:
                A. Fissile chemical elements and isotopes; compounds, alloys, dispersions and cermets, conta­
                    ining such elements or isotopes, including spent or irradiated nuclear reactor cartridges:
                    — Natural uranium :
II                       — Crude; waste and scrap (EURATOM)                                                             —
                         — Worked :                                                                                II
                            — Bars , rods, angles, shapes and sections, wire, sheets and strips (EURATOM)              Free
li                          — Other (EURATOM)                                                                           1,5
||                  — Other (EURATOM)                                                                                   —
li              B. Other :
                         — Artificial radio-active isotopes (EURATOM)                                                   —
                         — Compounds of artificial radio-active isotopes (EURATOM)                                     Free
                         — Other                                                                                       Free
     28.52      Compounds, inorganic or organic, of thorium, of uranium depleted in U 235 , of rare earth
                metals, of yttrium or of scandium, whether or not mixed together:
                ex A. Of thorium or of uranium depleted in U 235 , whether or not mixed together
                         (EURATOM), other than thorium salts                                                           0,1
     37.07      Cinematograph film, exposed and developed, whether or not incorporating sound track or
                consisting only of sound track, negative or positive:
                A. Consisting only of sound track:
\\                  — Negatives and intermediate positives                                                             Free
                    — Other positives                                                                               1,22 ECU
                                                                                                                   per 100 m
     38.09      Wood tar; wood tar oils (other than the composite solvents and thinners falling within heading
                No 38.18 ); wood creosote; wood naphtha; acetone oil; vegetable pitch of all kinds; brewers'
                pitch and similar compounds based on rosin or on vegetable pitch; foundry core binders based
                on natural resinous products:
                B. Other :
                    — Wood naphtha                                                                                     7,1
                    — Other                                                         »                                  4,9
 ---pagebreak---  9 . 12 . 85                                           Official journal of the European Communities                                                          No L 330 / 385
                                                                                                                                                                        ANNEX
                                                                                                                                                                          (cont'd )
                                                                                                                                                                     Rate of
       Heading                                                                                                                                                    conventional
        number                                                                      Description
                                                                                                                                                                       duty
                                                                                                                                                                        %
        47.02            Waste paper and paperboard; scrap articles of paper or of paperboard, fit only for use in
                         paper-making:
                         — Waste paper and paperboard:
                              — Fit only for use in paper-making                                                                                                       0,3
                              — Other :
                                    — To be rendered fit only for use in paper-making ( a)                                                                             0,3
                                    — Other                                                                                                                            0,3
                         — Scrap articles of paper or of paperboard, fit only for use in paper-making                                                                  0,3
        53.06            Yarn of carded sheep's or lambs' wool (woollen yarn), not put up for retail sale:
                         A. Containing 85 % or more by weight of wool or of wool and fine animal hair:
                              — Containing 85 % or more by weight of wool                                                                                              3,9
                              — Containing 85 % or more by weight of wool and fine animal hair                                                                         5,3
                                                                                                                                                                                   J
        53.11            Woven fabrics of sheep's or lambs' wool or of fine animal hair:
                         A. Containing 85 % or more by weight of such fibres:
                              — Loden fabrics (b ):
 l                                  — Of a value of 2,50 ECU or more per m2                                                                                            13,8
                                    — Other                                                                                                                            13,8
                              — Other fabrics :
 \                                  — Of combed yarn , of a value of 3 ECU or more per m2                                                                              13,8
 l                                  — Of carded yarn , of a value of 2,50 ECU or more per m2                                                                          13,8
                                   — Other                                                                                                                            13,8
        59.12            Textile fabrics otherwise impregnated or coated; painted canvas being theatrical scenery, studio
                         back-cloths or the like :
                         — Oilcloth and other textile fabrics coated with preparations with a basis of drying oil                                    . . .             5,1
                         — Other                                                                                                                                       5,1
        61.05            Handkerchiefs :
                         A. Of cotton :
                              — Of a value of more than 15 ECU per kg net weight                                                                                      10,3
                              — Other                                                                                                                                 10,6
        64.02            Footwear with outer soles of leather or composition leather; footwear (other than footwear
                         falling within heading No 64.01 ) with outer soles of rubber or artificial plastic material:
                         ex B. Other :
                                   — With outer soles of leather or composition leather                                                                               20,1
( a ) Entry under this subheadings is subject to conditions to be determined by the competent authorities .
(b) "Loden fabrics" means plain-weave fabrics weighing not less than 250 but not more than 450 g/m2 , fulled, single-coloured or with mixed or mottled yarns, made from single
      yarns if carded wool mixed with fine animal hair; the fabrics may also contain coarse animal hair or man-made fibres. The fibres are laid or oriented in the same direction Dy
      a surface treatment which renders the fabrics waterproof.
 ---pagebreak--- No L 330 / 386                                        Official Journal of the European Communities                              9 . 12 . 85
ANNEX
(cont'd)
                                                                                                                              Rate of
        Heading                                                                                                             conventional
        number                                                                    Description                                   duty
                                                                                                                                 %
         82.09            Knives with cutting blades, serrated or not (including pruning knives), other than knives falling
                          within heading No 82.06, and blades therefor:
                          ex A. Knives , other than with stainless steel blades                                                  17
         84.06            Internal combustion piston engines:
                          C. Other engines:
                               II . Compression ignition engines :
                                    ex a) Marine propulsion engines:
                                              — For the vessels of subheading 89.01 A, 89.01 B I , 89.02 A, 89.02 B I and
                                                   89.03 A (a )                                                                Free
  ( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities.