CELEX: 52015PC0332
Language: en
Date: 2015-07-13
Title: Proposal for a COUNCIL DECISION on the position to be adopted on behalf of the European Union within the EU-Chile Association Committee relating to Appendix II to Annex III to the Agreement establishing an association between the European Community and its Member States, of the one part, and the Republic of Chile, of the other part, concerning the product specific rules

EUROPEAN COMMISSION
            Brussels, 13.7.2015
            COM(2015) 332 final
            2015/0146(NLE)
            Proposal for a
            COUNCIL DECISION
            on the position to be adopted on behalf of the European Union within the EU-Chile Association Committee relating to Appendix II to Annex III to the Agreement establishing an association between the European Community and its Member States, of the one part, and the Republic of Chile, of the other part, concerning the product specific rules
            
               
         
         
            
               EXPLANATORY MEMORANDUM
            
            
               1.CONTEXT OF THE PROPOSAL
            
            
               The Agreement between the European Community and its Member States, of the one part, and the Republic of Chile, of the other part, was signed in Brussels on 18 November 2002 and entered into force on 1 February 2003.
            
            
               Annex III to the Association Agreement sets out the rules for originating products and Appendix II to Annex III provides the product-specific rules to determine the originating status of the products. The product-specific rules are based on a Harmonised System (HS) 2002 of classification of goods which is now outdated.
            
            
               Chile and the European Union have agreed to update the product-specific rules by aligning them to the HS 2012, this being the most up-to-date classification. The aim is to ensure that the product-specific rules remain unchanged for those products that have been reclassified within the HS 2012. In cases where products move to a different chapter or heading the product-specific rules move with those products if the rules in the new chapter or heading are different from that of the old chapter or heading.
            
            
               There are some minor precisions made to the product-specific rules in Chapter 72 relating to iron and steel. The rules applicable at the level of headings are not precise enough for determining the originating status of the products and, therefore, product-specific rules have been introduced at the level of the subheading.
            
            
               2.LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY
            
            
               •Legal basis
            
            
               Article 207(4) first subparagraph in conjunction with Article 218(9) of the Treaty on the Functioning of the European Union.
            
            
               •Subsidiarity (for non-exclusive competence)
            
            
               The proposal falls under the exclusive competence of the European Union. The subsidiarity principle therefore does not apply.
            
            
               •Proportionality
            
            
               The proposal does not go beyond what is necessary or appropriate to achieve the expected objectives.
            
            
               3.RESULTS OF EX-POST EVALUATIONS, STAKEHOLDER CONSULTATIONS AND IMPACT ASSESSMENTS
            
            
               •Stakeholder consultations
            
            
               Not relevant. This proposal introduces amendments to a previous text.
            
            
               •Collection and use of expertise
            
            
               There was no need for external expertise.
            
            
               •Impact assessment
            
         
         
            
               This proposal introduces amendments to an existing bilateral trade agreement. There are no other options to be considered.
            
            
               4.BUDGETARY IMPLICATIONS
            
            
               The proposal has no implication for the Union budget.
            
            
               5.OTHER ELEMENTS
            
            
               None
            
            
               2015/0146 (NLE)
            
            
               Proposal for a
            
            
               COUNCIL DECISION
            
            
               on the position to be adopted on behalf of the European Union within the EU-Chile Association Committee relating to Appendix II to Annex III to the Agreement establishing an association between the European Community and its Member States, of the one part, and the Republic of Chile, of the other part, concerning the product specific rules
            
            
               THE COUNCIL OF THE EUROPEAN UNION,
            
            
               Having regard to the Treaty on the Functioning of the European Union, and in particular the first subparagraph of Article 207(4) in conjunction with Article 218(9) thereof,
            
            
               Having regard to the proposal from the European Commission,
            
            
               Whereas:
            
            
               (1)The Association Council set up by Article 3 to the Agreement establishing an association between the European Community and its Member States, of the one part, and the Republic of Chile, of the other part, (EU-Chile Association Agreement) is established to examine and adopt proposals from the Parties for the improvement of the EU-Chile Association Agreement. To help it fulfil its duties the Association Council is assisted by the Association Committee, which has been given the power to adopt decisions.
            
            
               (2)A Special Committee on Customs Cooperation and Rules of Origin has been set up by the Association Council to assist it in its duties. The Special Committee, which met on 4 November 2014 in Santiago, Chile, agreed to recommend an amendment to Appendix II of Annex III to the EU-Chile Association Agreement concerning productspecific rules.
            
            
               (3)Every five years the Harmonised System (HS) for the classification of goods is updated, the last such update being 2012. The product-specific rules in the EU-Chile Association Agreement are now based on an outdated version of the HS 2002 and should be updated to reflect the HS 2012 so that importers and exporters know for all goods classified according to latest HS the corresponding product-specific rules.
            
            
               (4)The product-specific rules should remain unchanged for those products that have been reclassified within the HS 2012. In cases where products move to a different chapter or heading the product-specific rules should move with those products when the rules in the new chapter or heading are different from that of the old chapter or heading.
            
            
               (5)The product-specific rules for a number of products of Chapter 72 of the Harmonized System relating to iron and steel have been amended to accurately reflect the rules that should be applicable at the level of subheadings.
            
            
               (6)The position of the Union within the EU-Chile Association Committee should be based on the attached draft decision,
            
            
               HAS ADOPTED THIS DECISION: 
            
         
         
            
               Article 1
            
            
               The position to be adopted by the Union within the Association Committee relating to Appendix II to Annex III to the Agreement establishing an association between the European Community and its Member States, of the one part, and the Republic of Chile, of the other part, shall be based on the attached draft decision of the Association Committee.
            
            
               Minor changes to the draft decision of the Association Committee may be agreed to by the representatives of the Union in the Association Committee without further decision of the Council.
            
            
               Article 2
            
            
               This Decision of the Association Committee shall be published in the Official Journal of the European Union.
            
            
               Article 3
            
            
               This Decision shall enter force on the date of its adoption.
            
            
               Done at Brussels,
            
            
               
                     For the Council
               
               
                     The President
               
            
         
         
      
    ---documentbreak--- 
      
         
               EUROPEAN COMMISSION
            Brussels, 13.7.2015
            COM(2015) 332 final
            ANNEX
            Attachment
            to the
            proposal for a Council Decision
            on the position to be adopted on behalf of the European Union within the EU-Chile Association Committee relating to Appendix II of Annex III to the Agreement establishing an association between the European Community and its Member States, of the one part, and the Republic of Chile, of the other part, concerning the product specific rules
            
               
         
         
            
               Draft
            
            
               DECISION No … OF THE EU-CHILE ASSOCIATION COMMITTEE
            
            
               of
            
            
               amending Appendix II of Annex III to the Association Agreement between the European Union and the Republic of Chile concerning product specific rules
               
            
               THE ASSOCIATION COMMITTEE,
            
            
               Having regard to the Agreement establishing an association between the European Union and the Republic of Chile, and in particular Article 38 of Annex III;
            
            
               Whereas:
            
            
               (1) 
                     Amendments were introduced as from 1 January 2007 and 1 January 2012 into the Nomenclature governed by the Convention on the Harmonised Commodity Description and Coding System (Harmonised System).
            
            
               (2) 
                     As the amendments to the Harmonised System were not intended to change the rules of origin, they do not make substantive changes to the Agreement.
            
            
               (3) 
                     In order to reflect those amendments in the Agreement, Appendix II to Annex III needs to be amended.
            
            
               (4)
                     In view of the number of the amendments to be made in Appendix II to Annex III, clarity requires it to be replaced in its entirety. 
            
            
               (5) 
                     It has been recognised necessary to amend the rules of origin for a number of products of Chapter 72 of the Harmonized System to reflect developments in the technological process of production of steel.
            
            
               HAS DECIDED AS FOLLOWS:
            
            
               Article 1
            
            
               Appendix II to Annex III containing the list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status is replaced by the text set out in the Annex to this Decision.
            
            
               Article 2
            
            
               This Decision shall enter into force ninety (90) days after the day of the last notification on which the Parties communicate the completion of the necessary domestic legal procedures.
            
            
               Done at…
            
            
               For the Association Committee
            
         
         
            
               The President
            
            
               Annex
            
            
               Appendix II
            
            
               LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER FOR THE PRODUCT MANUFACTURED TO OBTAIN ORIGINATING STATUS
            
            
                     
                        HS heading
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing, carried out on non-originating materials, which confers originating status
                     
                  
               
                     
                        Chapter 1
                     
                  
                  
                     
                        Live animals
                     
                  
                  
                     
                        All the animals of Chapter 1 shall be wholly obtained
                     
                  
                  
                     
                  
               
                     
                        Chapter 2
                     
                  
                  
                     
                        Meat and edible meat offal
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapters 1 and 2 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        Chapter 3
                     
                  
                  
                     
                        Fish and crustaceans, molluscs and other aquatic invertebrates
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 3 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 4
                     
                  
                  
                     
                        Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 4 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        0403
                     
                  
                  
                     
                        Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials of Chapter 4 used are wholly obtained,
                     
                     
                        –all the fruit juice (except that of pineapple, lime or grapefruit) of heading 2009 used is originating, and
                     
                     
                        –the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        ex Chapter 5
                     
                  
                  
                     
                        Products of animal origin, not elsewhere specified or included; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 5 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex 0502
                     
                  
                  
                     
                        Prepared pigs', hogs' or boars' bristles and hair
                     
                  
                  
                     
                        Cleaning, disinfecting, sorting and straightening of bristles and hair
                     
                  
                  
                     
                  
               
                     
                        Chapter 6
                     
                  
                  
                     
                        Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials of Chapter 6 used are wholly obtained, and
                     
                     
                        –the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        Chapter 7
                     
                  
                  
                     
                        Edible vegetables and certain roots and tubers
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 7 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        Chapter 8
                     
                  
                  
                     
                        Edible fruit and nuts; peel of citrus fruits or melons
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the fruit and nuts used are wholly obtained, and
                     
                     
                        –the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        ex Chapter 9
                     
                  
                  
                     
                        Coffee, tea, maté and spices; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 9 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        0901
                     
                  
                  
                     
                        Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion
                     
                  
                  
                     
                        Manufacture from materials of any heading
                     
                  
                  
                     
                  
               
                     
                        0902
                     
                  
                  
                     
                        Tea, whether or not flavoured
                     
                  
                  
                     
                        Manufacture from materials of any heading
                     
                  
                  
                     
                  
               
                     
                        ex 0910
                     
                  
                  
                     
                        Mixtures of spices
                     
                  
                  
                     
                        Manufacture from materials of any heading
                     
                  
                  
                     
                  
               
                     
                        Chapter 10
                     
                  
                  
                     
                        Cereals
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 10 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 11
                     
                  
                  
                     
                        Products of the milling industry; malt; starches; inulin; wheat gluten; except for:
                     
                  
                  
                     
                        Manufacture in which all the cereals, edible vegetables, roots and tubers of heading 0714 or fruit used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex11 06
                     
                  
                  
                     
                        Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713
                     
                  
                  
                     
                        Drying and milling of leguminous vegetables of heading 0708
                     
                  
                  
                     
                  
               
                     
                        Chapter 12
                     
                  
                  
                     
                        Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 12 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        1301
                     
                  
                  
                     
                        Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of heading 1301 used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        1302
                     
                  
                  
                     
                        Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Mucilages and thickeners, modified, derived from vegetable products
                     
                  
                  
                     
                        Manufacture from non-modified mucilages and thickeners
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        Chapter 14
                     
                  
                  
                     
                        Vegetable plaiting materials; vegetable products not elsewhere specified or included
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 14 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 15
                     
                  
                  
                     
                        Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        1501
                     
                  
                  
                     
                        Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Fats from bones or waste
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of heading 0203, 0206 or 0207 or bones of heading 0506
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture from meat or edible offal of swine of heading 0203 or 0206 or of meat and edible offal of poultry of heading 0207
                     
                  
                  
                     
                  
               
                     
                        1502
                     
                  
                  
                     
                        Fats of bovine animals, sheep or goats, other than those of heading 1503:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Fats from bones or waste
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of heading 0201, 0202, 0204 or 0206 or bones of heading 0506
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 2 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        1504
                     
                  
                  
                     
                        Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Solid fractions
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 1504
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex 1505
                     
                  
                  
                     
                        Refined lanolin
                     
                  
                  
                     
                        Manufacture from crude wool grease of heading 1505
                     
                  
                  
                     
                  
               
                     
                        1506
                     
                  
                  
                     
                        Other animal fats and oils and their fractions, whether or not refined, but not chemically modified:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Solid fractions
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 1506
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 2 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        1507 to 1515
                     
                  
                  
                     
                        Vegetable oils and their fractions:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Solid fractions, except for that of jojoba oil
                     
                  
                  
                     
                        Manufacture from other materials of headings 1507 to 1515
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture in which all the vegetable materials used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        1516
                     
                  
                  
                     
                        Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials of Chapter 2 used are wholly obtained, and
                     
                     
                        –all the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        1517
                     
                  
                  
                     
                        Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials of Chapters 2 and 4 used are wholly obtained, and
                     
                     
                        –all the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        Chapter 16
                     
                  
                  
                     
                        Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from animals of Chapter 1, and/or
                     
                     
                        –in which all the materials of Chapter 3 used are wholly obtained
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        ex Chapter 17
                     
                  
                  
                     
                        Sugars and sugar confectionery; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 1701
                     
                  
                  
                     
                        Cane or beet sugar and chemically pure sucrose, in solid form, containing added flavouring or colouring matter
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        1702
                     
                  
                  
                     
                        Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Chemically-pure maltose and fructose
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 1702
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other sugars in solid form, containing added flavouring or colouring matter
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture in which all the materials used are originating
                     
                  
                  
                     
                  
               
                     
                        ex 1703
                     
                  
                  
                     
                        Molasses resulting from the extraction or refining of sugar, containing added flavouring or colouring matter
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        1704
                     
                  
                  
                     
                        Sugar confectionery (including white chocolate), not containing cocoa
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        Chapter 18
                     
                  
                  
                     
                        Cocoa and cocoa preparations
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        1901
                     
                  
                  
                     
                        Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Malt extract
                     
                  
                  
                     
                        Manufacture from cereals of Chapter 10
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        1902
                     
                  
                  
                     
                        Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs
                     
                  
                  
                     
                        Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the cereals and their derivatives (except durum wheat and its derivatives) used are wholly obtained, and
                     
                     
                        –all the materials of Chapters 2 and 3 used are wholly obtained
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        1903
                     
                  
                  
                     
                        Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms
                     
                  
                  
                     
                        Manufacture from materials of any heading, except potato starch of heading 1108
                     
                  
                  
                     
                  
               
                     
                        1904
                     
                  
                  
                     
                        Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except those of heading 1806,
                     
                     
                        –in which all the cereals and flour (except durum wheat and Zea indurata maize, and their derivatives) used are wholly obtained, and
                     
                     
                        –in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        1905
                     
                  
                  
                     
                        Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of Chapter 11
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 20
                     
                  
                  
                     
                        Preparations of vegetables, fruit, nuts or other parts of plants; except for:
                     
                  
                  
                     
                        Manufacture in which all the fruit, nuts or vegetables used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex 2001
                     
                  
                  
                     
                        Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 2004 and ex 2005
                     
                  
                  
                     
                        Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        2006
                     
                  
                  
                     
                        Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        2007
                     
                  
                  
                     
                        Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        ex 2008
                     
                  
                  
                     
                        — Nuts, not containing added sugar or spirits
                     
                  
                  
                     
                        Manufacture in which the value of all the originating nuts and oil seeds of headings 0801, 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Peanut butter; mixtures based on cereals; palm hearts; maize (corn)
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar,  frozen
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        2009
                     
                  
                  
                     
                        Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Citrus juices
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the citrus fruits used must be wholly obtained,
                     
                     
                        –the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the materials used are classified within a heading other than that of the product,
                     
                     
                        –in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        ex Chapter 21
                     
                  
                  
                     
                        Miscellaneous edible preparations; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        2101
                     
                  
                  
                     
                        Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which all the chicory used is wholly obtained
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        2103
                     
                  
                  
                     
                        Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Sauces and preparations therefor; mixed condiments and mixed seasonings
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Mustard flour and meal and prepared mustard
                     
                  
                  
                     
                        Manufacture from materials of any heading
                     
                  
                  
                     
                  
               
                     
                        ex 2104
                     
                  
                  
                     
                        Soups and broths and preparations therefor
                     
                  
                  
                     
                        Manufacture from materials of any heading, except prepared or preserved vegetables of headings 2002 to 2005
                     
                  
                  
                     
                  
               
                     
                        2106
                     
                  
                  
                     
                        Food preparations not elsewhere specified or included
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        ex Chapter 22
                     
                  
                  
                     
                        Beverages, spirits and vinegar; except for:
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which all the grapes or materials derived from grapes used are wholly obtained
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        2202
                     
                  
                  
                     
                        Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product,
                     
                     
                        –in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product, and
                     
                     
                        –in which all the fruit juice used (except that of pineapple, lime or grapefruit) is originating
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        2207
                     
                  
                  
                     
                        Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except those of heading 2207 or 2208, and
                     
                     
                        –in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        2208
                     
                  
                  
                     
                        Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except heading 2207 or 2208, and
                     
                     
                        –in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        ex Chapter 23
                     
                  
                  
                     
                        Residues and waste from the food industries; prepared animal fodder; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 2301
                     
                  
                  
                     
                        Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex 2303
                     
                  
                  
                     
                        Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight
                     
                  
                  
                     
                        Manufacture in which all the maize used is wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex 2306
                     
                  
                  
                     
                        Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil
                     
                  
                  
                     
                        Manufacture in which all the olives used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        2309
                     
                  
                  
                     
                        Preparations of a kind used in animal feeding
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –all the cereals, sugar or molasses, meat or milk used are originating, and
                     
                     
                        –all the materials of Chapter 3 used are wholly obtained
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        ex Chapter 24
                     
                  
                  
                     
                        Tobacco and manufactured tobacco substitutes; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 24 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        2402
                     
                  
                  
                     
                        Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
                     
                  
                  
                     
                        Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating
                     
                  
                  
                     
                  
               
                     
                        ex 2403
                     
                  
                  
                     
                        Smoking tobacco
                     
                  
                  
                     
                        Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 25
                     
                  
                  
                     
                        Salt; sulphur; earths and stone; plastering materials, lime and cement; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 2504
                     
                  
                  
                     
                        Natural crystalline graphite, with enriched carbon content, purified and ground
                     
                  
                  
                     
                        Enriching of the carbon content, purifying and grinding of crude crystalline graphite
                     
                  
                  
                     
                  
               
                     
                        ex 2515
                     
                  
                  
                     
                        Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm
                     
                  
                  
                     
                        Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm
                     
                  
                  
                     
                  
               
                     
                        ex 2516
                     
                  
                  
                     
                        Granite, porphyry, basalt, sandstone and other monumental or building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm
                     
                  
                  
                     
                        Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm
                     
                  
                  
                     
                  
               
                     
                        ex 2518
                     
                  
                  
                     
                        Calcined dolomite
                     
                  
                  
                     
                        Calcination of dolomite not calcined
                     
                  
                  
                     
                  
               
                     
                        ex 2519
                     
                  
                  
                     
                        Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, natural magnesium carbonate (magnesite) may be used
                     
                  
                  
                     
                  
               
                     
                        ex 2520
                     
                  
                  
                     
                        Plasters specially prepared for dentistry
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 2524
                     
                  
                  
                     
                        Natural asbestos fibres
                     
                  
                  
                     
                        Manufacture from asbestos concentrate
                     
                  
                  
                     
                  
               
                     
                        ex 2525
                     
                  
                  
                     
                        Mica powder
                     
                  
                  
                     
                        Grinding of mica or mica waste
                     
                  
                  
                     
                  
               
                     
                        ex 2530
                     
                  
                  
                     
                        Earth colours, calcined or powdered
                     
                  
                  
                     
                        Calcination or grinding of earth colours
                     
                  
                  
                     
                  
               
                     
                        Chapter 26
                     
                  
                  
                     
                        Ores, slag and ash
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 27
                     
                  
                  
                     
                        Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 2707
                     
                  
                  
                     
                        Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es)
                           1
                        
                     
                     
                        or
                     
                     
                        Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 2709
                     
                  
                  
                     
                        Crude oils obtained from bituminous minerals
                     
                  
                  
                     
                        Destructive distillation of bituminous materials
                     
                  
                  
                     
                  
               
                     
                        2710
                     
                  
                  
                     
                        Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations; waste oils
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es)
                           2
                        
                     
                     
                        or
                     
                     
                        Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        2711
                     
                  
                  
                     
                        Petroleum gases and other gaseous hydrocarbons
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es)
                           3
                        
                     
                     
                        or
                     
                     
                        Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        2712
                     
                  
                  
                     
                        Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es)
                           4
                        
                     
                     
                        or
                     
                     
                        Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        2713
                     
                  
                  
                     
                        Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es)
                           5
                        
                     
                     
                        or
                     
                     
                        Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        2714
                     
                  
                  
                     
                        Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es)
                           6
                        
                     
                     
                        or
                     
                     
                        Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        2715
                     
                  
                  
                     
                        Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es)
                           7
                        
                     
                     
                        or
                     
                     
                        Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 28
                     
                  
                  
                     
                        Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        ex 2805
                     
                  
                  
                     
                        «Mischmetall»
                     
                  
                  
                     
                        Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 2811
                     
                  
                  
                     
                        Sulphur trioxide
                     
                  
                  
                     
                        Manufacture from sulphur dioxide
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        ex 2833
                     
                  
                  
                     
                        Aluminium sulphate
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 2840
                     
                  
                  
                     
                        Sodium perborate
                     
                  
                  
                     
                        Manufacture from disodium tetraborate pentahydrate
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        ex 2852
                     
                  
                  
                     
                        Mercury compounds of internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
                     
                  
                  
                     
                        Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                        Mercury compounds of nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds
                     
                  
                  
                     
                        Manufacture from materials of any heading. However, the value of all the materials of headings 2852, 2932, 2933 and 2934 used shall not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                        -Mercury compounds of chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        Mercury compounds of diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 29
                     
                  
                  
                     
                        Organic chemicals; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        ex 2901
                     
                  
                  
                     
                        Acyclic hydrocarbons for use as power or heating fuels
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es)
                           8
                        
                     
                     
                        or
                     
                     
                        Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 2902
                     
                  
                  
                     
                        Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es)
                           9
                        
                     
                     
                        or
                     
                     
                        Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 2905
                     
                  
                  
                     
                        Metal alcoholates of alcohols of this heading and of ethanol
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 2905. However, metal alcoholates of this heading may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        2915
                     
                  
                  
                     
                        Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
                     
                  
                  
                     
                        Manufacture from materials of any heading. However, the value of all the materials of headings 2915 and 2916 used shall not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        ex 2932
                     
                  
                  
                     
                        — Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
                     
                  
                  
                     
                        Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                        — Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives
                     
                  
                  
                     
                        Manufacture from materials of any heading
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        2933
                     
                  
                  
                     
                        Heterocyclic compounds with nitrogen hetero-atom(s) only
                     
                  
                  
                     
                        Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used shall not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        2934
                     
                  
                  
                     
                        Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds
                     
                  
                  
                     
                        Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used shall not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        ex 2939
                     
                  
                  
                     
                        Concentrates of poppy straw containing not less than 50 % by weight of alkaloids
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 30
                     
                  
                  
                     
                        Pharmaceutical products; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        3002
                     
                  
                  
                     
                        Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — — Human blood
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — — Animal blood prepared for therapeutic or prophylactic uses
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — — Blood fractions other than antisera, haemoglobin, blood globulins and serum globulins
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — — Haemoglobin, blood globulins and serum globulins
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — — Other
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        3003 and 3004
                     
                  
                  
                     
                        Medicaments (excluding goods of heading 3002, 3005 or 3006):
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Obtained from amikacin of heading 2941
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of headings 3003 or 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product. However, materials of headings 3003 or 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        ex 3006
                     
                  
                  
                     
                        — Waste pharmaceuticals specified in Note 4(k) to this chapter
                     
                  
                  
                     
                        The origin of the product in its original classification shall be retained
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Sterile surgical or dental adhesion barriers, whether or not absorbable:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — made of plastics
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                        — made of fabrics
                     
                  
                  
                     
                        Manufacture from
                           10
                        :
                     
                     
                        –natural fibres,
                     
                     
                        –man-made staple fibres, not carded or combed or otherwise processed for spinning,
                     
                     
                        or
                     
                     
                        –chemical materials or textile pulp
                     
                  
                  
                     
                        –
                     
                  
               
                     
                  
                  
                     
                        — Appliances identifiable for ostomy use
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 31
                     
                  
                  
                     
                        Fertilisers; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        ex 3105
                     
                  
                  
                     
                        Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for:
                     
                     
                        –sodium nitrate
                     
                     
                        –calcium cyanamide
                     
                     
                        –potassium sulphate
                     
                     
                        –magnesium potassium sulphate
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        ex Chapter 32
                     
                  
                  
                     
                        Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        ex 3201
                     
                  
                  
                     
                        Tannins and their salts, ethers, esters and other derivatives
                     
                  
                  
                     
                        Manufacture from tanning extracts of vegetable origin
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        3205
                     
                  
                  
                     
                        Colour lakes; preparations as specified in Note 3 to this chapter based on colour lakes
                           11
                        
                     
                  
                  
                     
                        Manufacture from materials of any heading, except headings 3203, 3204 and 3205. However, materials of heading 3205 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        ex Chapter 33
                     
                  
                  
                     
                        Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        3301
                     
                  
                  
                     
                        Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils
                     
                  
                  
                     
                        Manufacture from materials of any heading, including materials of a different «group»
                           12
                         in this heading. However, materials of the same group as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        ex Chapter 34
                     
                  
                  
                     
                        Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, «dental waxes» and dental preparations with a basis of plaster; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        ex 3403
                     
                  
                  
                     
                        Lubricating preparations containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es)
                           13
                        
                     
                     
                        or
                     
                     
                        Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        3404
                     
                  
                  
                     
                        Artificial waxes and prepared waxes:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture from materials of any heading, except:
                     
                     
                        –hydrogenated oils having the character of waxes of heading 1516,
                     
                     
                        –fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823, and
                     
                     
                        –materials of heading 3404.
                     
                     
                        However, these materials may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        ex Chapter 35
                     
                  
                  
                     
                        Albuminoidal substances; modified starches; glues; enzymes; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        3505
                     
                  
                  
                     
                        Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Starch ethers and esters
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 3505
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of heading 1108
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        ex 3507
                     
                  
                  
                     
                        Prepared enzymes not elsewhere specified or included
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        Chapter 36
                     
                  
                  
                     
                        Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        ex Chapter 37
                     
                  
                  
                     
                        Photographic or cinematographic goods; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        3701
                     
                  
                  
                     
                        Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Instant print film for colour photography, in packs
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of heading 3701 or 3702. However, materials of heading 3702 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of heading 3701 or 3702. However, materials of heading 3701 and 3702 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        3702
                     
                  
                  
                     
                        Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of heading 3701 or 3702
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        3704
                     
                  
                  
                     
                        Photographic plates, film paper, paperboard and textiles, exposed but not developed
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of headings 3701 to 3704
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        ex Chapter 38
                     
                  
                  
                     
                        Miscellaneous chemical products; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        ex 3801
                     
                  
                  
                     
                        — Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of heading 3403 used does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        ex 3803
                     
                  
                  
                     
                        Refined tall oil
                     
                  
                  
                     
                        Refining of crude tall oil
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        ex 3805
                     
                  
                  
                     
                        Spirits of sulphate turpentine, purified
                     
                  
                  
                     
                        Purification by distillation or refining of raw spirits of sulphate turpentine
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        ex 3806
                     
                  
                  
                     
                        Ester gums
                     
                  
                  
                     
                        Manufacture from resin acids
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        ex 3807
                     
                  
                  
                     
                        Wood pitch (wood tar pitch)
                     
                  
                  
                     
                        Distillation of wood tar
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        3808
                     
                  
                  
                     
                        Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        3809
                     
                  
                  
                     
                        Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        3810
                     
                  
                  
                     
                        Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        3811
                     
                  
                  
                     
                        Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of heading 3811 used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        3812
                     
                  
                  
                     
                        Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        3813
                     
                  
                  
                     
                        Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        3814
                     
                  
                  
                     
                        Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        3818
                     
                  
                  
                     
                        Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        3819
                     
                  
                  
                     
                        Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        3820
                     
                  
                  
                     
                        Anti-freezing preparations and prepared de-icing fluids
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 3821
                     
                  
                  
                     
                        Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        3822
                     
                  
                  
                     
                        Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        3823
                     
                  
                  
                     
                        Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Industrial monocarboxylic fatty acids, acid oils from refining
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Industrial fatty alcohols
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 3823
                     
                  
                  
                     
                  
               
                     
                        3824
                     
                  
                  
                     
                        Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        –The following of this heading:
                     
                     
                        — —Prepared binders for foundry moulds or cores based on natural resinous products
                     
                     
                        — —Naphthenic acids, their water-insoluble salts and their esters
                     
                     
                        — —Sorbitol other than that of heading 2905
                     
                     
                        — —Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts
                     
                     
                        — —Ion exchangers
                     
                     
                        — —Getters for vacuum tubes
                     
                     
                        — —Ammoniacal gas liquors and spent oxide produced in coal gas purification
                     
                     
                        — —Sulphonaphthenic acids, their water-insoluble salts and their esters
                     
                     
                        — —Fusel oil and Dippel's oil
                     
                     
                        — —Mixtures of salts having different anions
                     
                     
                        — —Copying pastes with a basis of gelatin, whether or not on a paper or textile backing
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                     
                  
                  
                     
                  
               
                     
                        3826
                     
                  
                  
                     
                        Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        3901 to 3915
                     
                  
                  
                     
                        Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex39 07 and 3912 for which the rules are set out below:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 50 % of the ex-works price of the product, and
                     
                     
                        –within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product
                           14
                        
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product
                           15
                        
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                  
               
                     
                        ex 3907
                     
                  
                  
                     
                        — Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS)
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                           16
                        
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Polyester
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product and/or manufacture from polycarbonate of tetrabromo-(bisphenol A)
                     
                  
                  
                     
                  
               
                     
                        3912
                     
                  
                  
                     
                        Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        3916 to 3921
                     
                  
                  
                     
                        Semi-manufactures and articles of plastics; except for headings ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                        — Other:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — — Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 50 % of the ex-works price of the product, and
                     
                     
                        –within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product
                           17
                        
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                        — — Other
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product
                           18
                        
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                  
               
                     
                        ex 3916 and ex 3917
                     
                  
                  
                     
                        Profile shapes and tubes
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 50 % of the ex-works price of the product, and
                     
                     
                        –within the above limit, the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                  
               
                     
                        ex 3920
                     
                  
                  
                     
                        — Ionomer sheet or film
                     
                  
                  
                     
                        Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                        — Sheets of regenerated cellulose, polyamides or polyethylene
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 3921
                     
                  
                  
                     
                        Foils of plastic, metallised
                     
                  
                  
                     
                        Manufacture from highly-transparent polyester-foils with a thickness of less than 23 micron
                           19
                        
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        3922 to 3926
                     
                  
                  
                     
                        Articles of plastics
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 40
                     
                  
                  
                     
                        Rubber and articles thereof; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 4001
                     
                  
                  
                     
                        Laminated slabs of crepe rubber for shoes
                     
                  
                  
                     
                        Lamination of sheets of natural rubber
                     
                  
                  
                     
                  
               
                     
                        4005
                     
                  
                  
                     
                        Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        4012
                     
                  
                  
                     
                        Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Retreaded pneumatic, solid or cushion tyres, of rubber
                     
                  
                  
                     
                        Retreading of used tyres
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of heading 4011 and 4012
                     
                  
                  
                     
                  
               
                     
                        ex 4017
                     
                  
                  
                     
                        Articles of hard rubber
                     
                  
                  
                     
                        Manufacture from hard rubber
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 41
                     
                  
                  
                     
                        Raw hides and skins (other than furskins) and leather; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 4102
                     
                  
                  
                     
                        Raw skins of sheep or lambs, without wool on
                     
                  
                  
                     
                        Removal of wool from sheep or lamb skins, with wool on
                     
                  
                  
                     
                  
               
                     
                        4104 to 4106
                     
                  
                  
                     
                        Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared
                     
                  
                  
                     
                        Retanning of tanned leather
                     
                     
                        or
                     
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        4107, 4112 and 4113
                     
                  
                  
                     
                        Leather further prepared after tanning or crusting, including parchment-dressed leather, without wool or hair on, whether or not split, other than leather of heading 4114
                     
                  
                  
                     
                        Manufacture from materials of any heading, except headings 4104 to 4113
                     
                  
                  
                     
                  
               
                     
                        ex 4114
                     
                  
                  
                     
                        Patent leather and patent laminated leather; metallised leather
                     
                  
                  
                     
                        Manufacture from materials of headings 4104 to 4107, 4112 or 4113, provided that their total value does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        Chapter 42
                     
                  
                  
                     
                        Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 43
                     
                  
                  
                     
                        Furskins and artificial fur; manufactures thereof; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 4302
                     
                  
                  
                     
                        Tanned or dressed furskins, assembled:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Plates, crosses and similar forms
                     
                  
                  
                     
                        Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture from non-assembled, tanned or dressed furskins
                     
                  
                  
                     
                  
               
                     
                        4303
                     
                  
                  
                     
                        Articles of apparel, clothing accessories and other articles of furskin
                     
                  
                  
                     
                        Manufacture from non-assembled tanned or dressed furskins of heading 4302
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 44
                     
                  
                  
                     
                        Wood and articles of wood; wood charcoal; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 4403
                     
                  
                  
                     
                        Wood roughly squared
                     
                  
                  
                     
                        Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down
                     
                  
                  
                     
                  
               
                     
                        ex 4407
                     
                  
                  
                     
                        Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or end-jointed
                     
                  
                  
                     
                        Planing, sanding or end-jointing
                     
                  
                  
                     
                  
               
                     
                        ex 4408
                     
                  
                  
                     
                        Sheets for veneering (including those obtained by slicing laminated wood) and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end-jointed
                     
                  
                  
                     
                        Splicing, planing, sanding or end-jointing
                     
                  
                  
                     
                  
               
                     
                        ex 4409
                     
                  
                  
                     
                        Wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Sanded or end-jointed
                     
                  
                  
                     
                        Sanding or end-jointing
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Beadings and mouldings
                     
                  
                  
                     
                        Beading or moulding
                     
                  
                  
                     
                  
               
                     
                        ex 4410 to ex 4413
                     
                  
                  
                     
                        Beadings and mouldings, including moulded skirting and other moulded boards
                     
                  
                  
                     
                        Beading or moulding
                     
                  
                  
                     
                  
               
                     
                        ex 4415
                     
                  
                  
                     
                        Packing cases, boxes, crates, drums and similar packings, of wood
                     
                  
                  
                     
                        Manufacture from boards not cut to size
                     
                  
                  
                     
                  
               
                     
                        ex 4416
                     
                  
                  
                     
                        Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood
                     
                  
                  
                     
                        Manufacture from riven staves, not further worked than sawn on the two principal surfaces
                     
                  
                  
                     
                  
               
                     
                        ex 4418
                     
                  
                  
                     
                        — Builders' joinery and carpentry of wood
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, cellular wood panels, shingles and shakes may be used
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Beadings and mouldings
                     
                  
                  
                     
                        Beading or moulding
                     
                  
                  
                     
                  
               
                     
                        ex 4421
                     
                  
                  
                     
                        Match splints; wooden pegs or pins for footwear
                     
                  
                  
                     
                        Manufacture from wood of any heading, except drawn wood of heading 4409
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 45
                     
                  
                  
                     
                        Cork and articles of cork; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        4503
                     
                  
                  
                     
                        Articles of natural cork
                     
                  
                  
                     
                        Manufacture from cork of heading 4501
                     
                  
                  
                     
                  
               
                     
                        Chapter 46
                     
                  
                  
                     
                        Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        Chapter 47
                     
                  
                  
                     
                        Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 48
                     
                  
                  
                     
                        Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 4811
                     
                  
                  
                     
                        Paper and paperboard, ruled, lined or squared only
                     
                  
                  
                     
                        Manufacture from paper-making materials of Chapter 47
                     
                  
                  
                     
                  
               
                     
                        4816
                     
                  
                  
                     
                        Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes
                     
                  
                  
                     
                        Manufacture from paper-making materials of Chapter 47
                     
                  
                  
                     
                  
               
                     
                        4817
                     
                  
                  
                     
                        Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        ex 4818
                     
                  
                  
                     
                        Toilet paper
                     
                  
                  
                     
                        Manufacture from paper-making materials of Chapter 47
                     
                  
                  
                     
                  
               
                     
                        ex 4819
                     
                  
                  
                     
                        Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        ex 4820
                     
                  
                  
                     
                        Letter pads
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        ex 4823
                     
                  
                  
                     
                        Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape
                     
                  
                  
                     
                        Manufacture from paper-making materials of Chapter 47
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 49
                     
                  
                  
                     
                        Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        4909
                     
                  
                  
                     
                        Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of heading 4909 or 4911
                     
                  
                  
                     
                  
               
                     
                        4910
                     
                  
                  
                     
                        Calendars of any kind, printed, including calendar blocks:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Calendars of the «perpetual» type or with replaceable blocks mounted on bases other than paper or paperboard
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of heading 4909 or 4911
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 50
                     
                  
                  
                     
                        Silk; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 5003
                     
                  
                  
                     
                        Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed
                     
                  
                  
                     
                        Carding or combing of silk waste
                     
                  
                  
                     
                  
               
                     
                        5004 to ex 5006
                     
                  
                  
                     
                        Silk yarn and yarn spun from silk waste
                     
                  
                  
                     
                        Manufacture from
                           20
                        :
                     
                     
                        –raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                     
                     
                        –other natural fibres, not carded or combed or otherwise prepared for spinning,
                     
                     
                        –chemical materials or textile pulp, or
                     
                     
                        –paper-making materials
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        5007
                     
                  
                  
                     
                        Woven fabrics of silk or of silk waste:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Incorporating rubber thread
                     
                  
                  
                     
                        Manufacture from single yarn
                           21
                        
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture from
                           22
                        :
                     
                     
                        –coir yarn,
                     
                     
                        –natural fibres,
                     
                     
                        –man-made staple fibres, not carded or combed or otherwise prepared for spinning,
                     
                     
                        –chemical materials or textile pulp, or
                     
                     
                        –paper
                     
                     
                        or
                     
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 51
                     
                  
                  
                     
                        Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        5106 to 5110
                     
                  
                  
                     
                        Yarn of wool, of fine or coarse animal hair or of horsehair
                     
                  
                  
                     
                        Manufacture from
                           23
                        :
                     
                     
                        –raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                     
                     
                        –natural fibres, not carded or combed or otherwise prepared for spinning,
                     
                     
                        –chemical materials or textile pulp, or
                     
                     
                        –paper-making materials
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        5111 to 5113
                     
                  
                  
                     
                        Woven fabrics of wool, of fine or coarse animal hair or of horsehair:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Incorporating rubber thread
                     
                  
                  
                     
                        Manufacture from single yarn
                           24
                        
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture from
                           25
                        :
                     
                     
                        –coir yarn,
                     
                     
                        –natural fibres,
                     
                     
                        –man-made staple fibres, not carded or combed or otherwise prepared for spinning,
                     
                     
                        –chemical materials or textile pulp, or
                     
                     
                        –paper
                     
                     
                        or
                     
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 52
                     
                  
                  
                     
                        Cotton; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        5204 to 5207
                     
                  
                  
                     
                        Yarn and thread of cotton
                     
                  
                  
                     
                        Manufacture from
                           26
                        :
                     
                     
                        –raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                     
                     
                        –natural fibres, not carded or combed or otherwise prepared for spinning,
                     
                     
                        –chemical materials or textile pulp, or
                     
                     
                        –paper-making materials
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        5208 to 5212
                     
                  
                  
                     
                        Woven fabrics of cotton:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Incorporating rubber thread
                     
                  
                  
                     
                        Manufacture from single yarn
                           27
                        
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture from
                           28
                        :
                     
                     
                        –coir yarn,
                     
                     
                        –natural fibres,
                     
                     
                        –man-made staple fibres, not carded or combed or otherwise prepared for spinning,
                     
                     
                        –chemical materials or textile pulp, or
                     
                     
                        –paper
                     
                     
                        or
                     
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 53
                     
                  
                  
                     
                        Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        5306 to 5308
                     
                  
                  
                     
                        Yarn of other vegetable textile fibres; paper yarn
                     
                  
                  
                     
                        Manufacture from
                           29
                        :
                     
                     
                        –raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                     
                     
                        –natural fibres, not carded or combed or otherwise prepared for spinning,
                     
                     
                        –chemical materials or textile pulp, or
                     
                     
                        –paper-making materials
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        5309 to 5311
                     
                  
                  
                     
                        Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Incorporating rubber thread
                     
                  
                  
                     
                        Manufacture from single yarn
                           30
                        
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture from
                           31
                        :
                     
                     
                        –coir yarn,
                     
                     
                        –jute yarn,
                     
                     
                        –natural fibres,
                     
                     
                        –man-made staple fibres, not carded or combed or otherwise prepared for spinning,
                     
                     
                        –chemical materials or textile pulp, or
                     
                     
                        –paper
                     
                     
                        or
                     
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        5401 to 5406
                     
                  
                  
                     
                        Yarn, monofilament and thread of man-made filaments
                     
                  
                  
                     
                        Manufacture from
                           32
                        :
                     
                     
                        –raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                     
                     
                        –natural fibres, not carded or combed or otherwise prepared for spinning,
                     
                     
                        –chemical materials or textile pulp, or
                     
                     
                        –paper-making materials
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        5407 and 5408
                     
                  
                  
                     
                        Woven fabrics of man-made filament yarn:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Incorporating rubber thread
                     
                  
                  
                     
                        Manufacture from single yarn
                           33
                        
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture from
                           34
                        :
                     
                     
                        –coir yarn,
                     
                     
                        –natural fibres,
                     
                     
                        –man-made staple fibres, not carded or combed or otherwise prepared for spinning,
                     
                     
                        –chemical materials or textile pulp, or
                     
                     
                        –paper
                     
                     
                        or
                     
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        5501 to 5507
                     
                  
                  
                     
                        Man-made staple fibres
                     
                  
                  
                     
                        Manufacture from chemical materials or textile pulp
                     
                  
                  
                     
                  
               
                     
                        5508 to 5511
                     
                  
                  
                     
                        Yarn and sewing thread of man-made staple fibres
                     
                  
                  
                     
                        Manufacture from
                           35
                        :
                     
                     
                        –raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                     
                     
                        –natural fibres, not carded or combed or otherwise prepared for spinning,
                     
                     
                        –chemical materials or textile pulp, or
                     
                     
                        –paper-making materials
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        5512 to 5516
                     
                  
                  
                     
                        Woven fabrics of man-made staple fibres:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Incorporating rubber thread
                     
                  
                  
                     
                        Manufacture from single yarn
                           36
                        
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture from
                           37
                        :
                     
                     
                        –coir yarn,
                     
                     
                        –natural fibres,
                     
                     
                        –man-made staple fibres, not carded or combed or otherwise prepared for spinning,
                     
                     
                        –chemical materials or textile pulp, or
                     
                     
                        –paper
                     
                     
                        or
                     
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 56
                     
                  
                  
                     
                        Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:
                     
                  
                  
                     
                        Manufacture from
                           38
                        :
                     
                     
                        –coir yarn,
                     
                     
                        –natural fibres,
                     
                     
                        –chemical materials or textile pulp, or
                     
                     
                        –paper-making materials
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        5602
                     
                  
                  
                     
                        Felt, whether or not impregnated, coated, covered or laminated:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Needleloom felt
                     
                  
                  
                     
                        Manufacture from
                           39
                        :
                     
                     
                        –natural fibres,
                     
                     
                        –chemical materials or textile pulp
                     
                     
                        However:
                     
                     
                        –polypropylene filament of heading 5402,
                     
                     
                        –polypropylene fibres of heading 5503 or 5506, or
                     
                     
                        –polypropylene filament tow of heading 5501,
                     
                     
                        of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture from
                           40
                        :
                     
                     
                        –natural fibres,
                     
                     
                        –man-made staple fibres made from casein, or
                     
                     
                        –chemical materials or textile pulp
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        5604
                     
                  
                  
                     
                        Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Rubber thread and cord, textile covered
                     
                  
                  
                     
                        Manufacture from rubber thread or cord, not textile covered
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture from
                           41
                        :
                     
                     
                        –natural fibres, not carded or combed or otherwise processed for spinning,
                     
                     
                        –chemical materials or textile pulp, or
                     
                     
                        –paper-making materials
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        5605
                     
                  
                  
                     
                        Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal
                     
                  
                  
                     
                        Manufacture from
                           42
                        :
                     
                     
                        –natural fibres,
                     
                     
                        –man-made staple fibres, not carded or combed or otherwise prepared for spinning,
                     
                     
                        –chemical materials or textile pulp, or
                     
                     
                        –paper-making materials
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        5606
                     
                  
                  
                     
                        Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn
                     
                  
                  
                     
                        Manufacture from
                           43
                        :
                     
                     
                        –natural fibres,
                     
                     
                        –man-made staple fibres, not carded or combed or otherwise prepared for spinning,
                     
                     
                        –chemical materials or textile pulp, or
                     
                     
                        –paper-making materials
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        Chapter 57
                     
                  
                  
                     
                        Carpets and other textile floor coverings:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Of needleloom felt
                     
                  
                  
                     
                        Manufacture from
                           44
                        :
                     
                     
                        –natural fibres,
                     
                     
                        –chemical materials or textile pulp
                     
                     
                        However:
                     
                     
                        –polypropylene filament of heading 5402,
                     
                     
                        –polypropylene fibres of heading 5503 or 5506 or
                     
                     
                        –polypropylene filament tow of heading 5501,
                     
                     
                        of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product
                     
                     
                        Jute fabric may be used as a backing
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Of other felt
                     
                  
                  
                     
                        Manufacture from
                           45
                        :
                     
                     
                        –natural fibres, not carded or combed or otherwise processed for spinning, or
                     
                     
                        –chemical materials or textile pulp
                     
                  
                  
                     
                        –
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture from
                           46
                        :
                     
                     
                        –coir yarn or jute yarn,
                     
                     
                        –synthetic or artificial filament yarn,
                     
                     
                        –natural fibres, or
                     
                     
                        –man-made staple fibres, not carded or combed or otherwise processed for spinning
                     
                     
                        Jute fabric may be used as a backing
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 58
                     
                  
                  
                     
                        Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Incorporating rubber thread
                     
                  
                  
                     
                        Manufacture from single yarn
                           47
                        
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture from
                           48
                        :
                     
                     
                        –natural fibres,
                     
                     
                        –man-made staple fibres, not carded or combed or otherwise processed for spinning, or
                     
                     
                        –chemical materials or textile pulp
                     
                     
                        or
                     
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        5805
                     
                  
                  
                     
                        Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        5810
                     
                  
                  
                     
                        Embroidery in the piece, in strips or in motifs
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        5901
                     
                  
                  
                     
                        Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations
                     
                  
                  
                     
                        Manufacture from yarn
                     
                  
                  
                     
                  
               
                     
                        5902
                     
                  
                  
                     
                        Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Containing not more than 90 % by weight of textile materials
                     
                  
                  
                     
                        Manufacture from yarn
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture from chemical materials or textile pulp
                     
                  
                  
                     
                  
               
                     
                        5903
                     
                  
                  
                     
                        Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902
                     
                  
                  
                     
                        Manufacture from yarn
                     
                     
                        or
                     
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        5904
                     
                  
                  
                     
                        Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape
                     
                  
                  
                     
                        Manufacture from yarn
                           49
                        
                     
                  
                  
                     
                  
               
                     
                        5905
                     
                  
                  
                     
                        Textile wall coverings:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Impregnated, coated, covered or laminated with rubber, plastics or other materials
                     
                  
                  
                     
                        Manufacture from yarn
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture from
                           50
                        :
                     
                     
                        –coir yarn,
                     
                     
                        –natural fibres,
                     
                     
                        –man-made staple fibres, not carded or combed or otherwise processed for spinning or
                     
                     
                        –chemical materials or textile pulp
                     
                     
                        or
                     
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        5906
                     
                  
                  
                     
                        Rubberised textile fabrics, other than those of heading 5902:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Knitted or crocheted fabrics
                     
                  
                  
                     
                        Manufacture from
                           51
                        :
                     
                     
                        –natural fibres,
                     
                     
                        –man-made staple fibres, not carded or combed or otherwise processed for spinning or
                     
                     
                        –chemical materials or textile pulp
                     
                  
                  
                     
                        –
                     
                  
               
                     
                  
                  
                     
                        — Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials
                     
                  
                  
                     
                        Manufacture from chemical materials
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture from yarn
                     
                  
                  
                     
                  
               
                     
                        5907
                     
                  
                  
                     
                        Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
                     
                  
                  
                     
                        Manufacture from yarn
                     
                     
                        or
                     
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        5908
                     
                  
                  
                     
                        Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Incandescent gas mantles, impregnated
                     
                  
                  
                     
                        Manufacture from tubular knitted gas-mantle fabric
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        5909 to 5911
                     
                  
                  
                     
                        Textile articles of a kind suitable for industrial use:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Polishing discs or rings other than of felt of heading 5911
                     
                  
                  
                     
                        Manufacture from yarn or waste fabrics or rags of heading 6310
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 5911
                     
                  
                  
                     
                        Manufacture from
                           52
                        :
                     
                     
                        –coir yarn,
                     
                     
                        –the following materials:
                     
                     
                        — —yarn of polytetrafluoroethylene
                           53
                        ,
                     
                     
                        — —yarn, multiple, of polyamide, coated impregnated or covered with a phenolic resin,
                     
                     
                        — —yarn of synthetic textile fibres of aromatic polyamides, obtained by polycondensation of m-phenylenediamine and isophthalic acid,
                     
                     
                        — —monofil of polytetrafluoroethylene
                           54
                        ,
                     
                     
                        — —yarn of synthetic textile fibres of poly (p-phenylene terephthalamide),
                     
                     
                        — —glass fibre yarn, coated with phenol resin and gimped with acrylic yarn
                           55
                        ,
                     
                     
                        — —copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4-cyclohexanediethanol and isophthalic acid,
                     
                     
                        — —natural fibres,
                     
                     
                        — —man-made staple fibres not carded or combed or otherwise processed for spinning, or
                     
                     
                        — —chemical materials or textile pulp
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture from
                           56
                        :
                     
                     
                        –coir yarn,
                     
                     
                        –natural fibres,
                     
                     
                        –man-made staple fibres, not carded or combed or otherwise processed for spinning or
                     
                     
                        –chemical materials or textile pulp
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        Chapter 60
                     
                  
                  
                     
                        Knitted or crocheted fabrics
                     
                  
                  
                     
                        Manufacture from
                           57
                        :
                     
                     
                        –natural fibres,
                     
                     
                        –man-made staple fibres, not carded or combed or otherwise processed for spinning or
                     
                     
                        –chemical materials or textile pulp
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        Chapter 61
                     
                  
                  
                     
                        Articles of apparel and clothing accessories, knitted or crocheted:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
                     
                  
                  
                     
                        Manufacture from yarn
                           58
                        
                           59
                        
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture from
                           60
                        :
                     
                     
                        –natural fibres,
                     
                     
                        –man-made staple fibres, not carded or combed or otherwise processed for spinning or
                     
                     
                        –chemical materials or textile pulp
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        ex Chapter 62
                     
                  
                  
                     
                        Articles of apparel and clothing accessories, not knitted or crocheted; except for:
                     
                  
                  
                     
                        Manufacture from yarn
                           61
                        
                           62
                        
                     
                  
                  
                     
                  
               
                     
                        ex 6202, ex 6204, ex 6206, ex 6209 and ex 6211
                     
                  
                  
                     
                        Women's, girls' and babies' clothing and clothing accessories for babies, embroidered
                     
                  
                  
                     
                        Manufacture from yarn
                           63
                        
                     
                     
                        or
                     
                     
                        Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
                           64
                        
                     
                  
                  
                     
                  
               
                     
                        ex 6210 and ex 6216
                     
                  
                  
                     
                        Fire-resistant equipment of fabric covered with foil of aluminised polyester
                     
                  
                  
                     
                        Manufacture from yarn
                           65
                        
                     
                     
                        or
                     
                     
                        Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product
                           66
                        
                     
                  
                  
                     
                  
               
                     
                        6213 and 6214
                     
                  
                  
                     
                        Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Embroidered
                     
                  
                  
                     
                        Manufacture from unbleached single yarn
                           67
                        
                           68
                        
                     
                     
                        or
                     
                     
                        Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
                           69
                        
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture from unbleached single yarn
                           70
                        
                           71
                        
                     
                     
                        or
                     
                     
                        Making up, followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of all the unprinted goods of headings 6213 and 6214 used does not exceed 47,5 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        6217
                     
                  
                  
                     
                        Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Embroidered
                     
                  
                  
                     
                        Manufacture from yarn
                           72
                        
                     
                     
                        or
                     
                     
                        Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
                           73
                        
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Fire-resistant equipment of fabric covered with foil of aluminised polyester
                     
                  
                  
                     
                        Manufacture from yarn
                           74
                        
                     
                     
                        or
                     
                     
                        Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product
                           75
                        
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Interlinings for collars and cuffs, cut out
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture from yarn
                           76
                        
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 63
                     
                  
                  
                     
                        Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        6301 to 6304
                     
                  
                  
                     
                        Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Of felt, of nonwovens
                     
                  
                  
                     
                        Manufacture from
                           77
                        :
                     
                     
                        –natural fibres, or
                     
                     
                        –chemical materials or textile pulp
                     
                  
                  
                     
                        –
                     
                  
               
                     
                  
                  
                     
                        — Other:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — — Embroidered
                     
                  
                  
                     
                        Manufacture from unbleached single yarn
                           78
                        
                           79
                        
                     
                     
                        or
                     
                     
                        Manufacture from unembroidered fabric (other than knitted or crocheted), provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — — Other
                     
                  
                  
                     
                        Manufacture from unbleached single yarn
                           80
                        
                           81
                        
                     
                  
                  
                     
                  
               
                     
                        6305
                     
                  
                  
                     
                        Sacks and bags, of a kind used for the packing of goods
                     
                  
                  
                     
                        Manufacture from
                           82
                        :
                     
                     
                        –natural fibres,
                     
                     
                        –man-made staple fibres, not carded or combed or otherwise processed for spinning or
                     
                     
                        –chemical materials or textile pulp
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        6306
                     
                  
                  
                     
                        Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Of nonwovens
                     
                  
                  
                     
                        Manufacture from
                           83
                        
                           84
                        :
                     
                     
                        –natural fibres, or
                     
                     
                        –chemical materials or textile pulp
                     
                  
                  
                     
                        –
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture from unbleached single yarn
                           85
                        
                           86
                        
                     
                  
                  
                     
                  
               
                     
                        6307
                     
                  
                  
                     
                        Other made-up articles, including dress patterns
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        6308
                     
                  
                  
                     
                        Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale
                     
                  
                  
                     
                        Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 64
                     
                  
                  
                     
                        Footwear, gaiters and the like; parts of such articles; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406
                     
                  
                  
                     
                  
               
                     
                        6406
                     
                  
                  
                     
                        Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 65
                     
                  
                  
                     
                        Headgear and parts thereof; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        6505
                     
                  
                  
                     
                        Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed
                     
                  
                  
                     
                        Manufacture from yarn or textile fibres
                           87
                        
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 66
                     
                  
                  
                     
                        Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        6601
                     
                  
                  
                     
                        Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        Chapter 67
                     
                  
                  
                     
                        Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 68
                     
                  
                  
                     
                        Articles of stone, plaster, cement, asbestos, mica or similar materials; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 6803
                     
                  
                  
                     
                        Articles of slate or of agglomerated slate
                     
                  
                  
                     
                        Manufacture from worked slate
                     
                  
                  
                     
                  
               
                     
                        ex 6812
                     
                  
                  
                     
                        Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate
                     
                  
                  
                     
                        Manufacture from materials of any heading
                     
                  
                  
                     
                  
               
                     
                        ex 6814
                     
                  
                  
                     
                        Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials
                     
                  
                  
                     
                        Manufacture from worked mica (including agglomerated or reconstituted mica)
                     
                  
                  
                     
                  
               
                     
                        Chapter 69
                     
                  
                  
                     
                        Ceramic products
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 70
                     
                  
                  
                     
                        Glass and glassware; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 7003, ex 7004 and ex 7005
                     
                  
                  
                     
                        Glass with a non-reflecting layer
                     
                  
                  
                     
                        Manufacture from materials of heading 7001
                     
                  
                  
                     
                  
               
                     
                        7006
                     
                  
                  
                     
                        Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII-standards
                           88
                         
                     
                  
                  
                     
                        Manufacture from non-coated glass-plate substrate of heading 7006
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture from materials of heading 7001
                     
                  
                  
                     
                  
               
                     
                        7007
                     
                  
                  
                     
                        Safety glass, consisting of toughened (tempered) or laminated glass
                     
                  
                  
                     
                        Manufacture from materials of heading 7001
                     
                  
                  
                     
                  
               
                     
                        7008
                     
                  
                  
                     
                        Multiple-walled insulating units of glass
                     
                  
                  
                     
                        Manufacture from materials of heading 7001
                     
                  
                  
                     
                  
               
                     
                        7009
                     
                  
                  
                     
                        Glass mirrors, whether or not framed, including rear-view mirrors
                     
                  
                  
                     
                        Manufacture from materials of heading 7001
                     
                  
                  
                     
                  
               
                     
                        7010
                     
                  
                  
                     
                        Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                     
                        or
                     
                     
                        Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        7013
                     
                  
                  
                     
                        Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                     
                        or
                     
                     
                        Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product
                     
                     
                        or
                     
                     
                        Hand-decoration (except silk-screen printing) of hand-blown glassware, provided that the total value of the hand-blown glassware used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 7019
                     
                  
                  
                     
                        Articles (other than yarn) of glass fibres
                     
                  
                  
                     
                        Manufacture from:
                     
                     
                        –uncoloured slivers, rovings, yarn or chopped strands, or
                     
                     
                        –glass wool
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        ex Chapter 71
                     
                  
                  
                     
                        Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 7101
                     
                  
                  
                     
                        Natural or cultured pearls, graded and temporarily strung for convenience of transport
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 7102, ex 7103 and ex 7104
                     
                  
                  
                     
                        Worked precious or semi-precious stones (natural, synthetic or reconstructed)
                     
                  
                  
                     
                        Manufacture from unworked precious or semi-precious stones
                     
                  
                  
                     
                  
               
                     
                        7106, 7108 and 7110
                     
                  
                  
                     
                        Precious metals:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Unwrought
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of heading 7106, 7108 or 7110
                     
                     
                        or
                     
                     
                        Electrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110
                     
                     
                        or
                     
                     
                        Alloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Semi-manufactured or in powder form
                     
                  
                  
                     
                        Manufacture from unwrought precious metals
                     
                  
                  
                     
                  
               
                     
                        ex 71 07, ex 7109 and ex 7111
                     
                  
                  
                     
                        Metals clad with precious metals, semi-manufactured
                     
                  
                  
                     
                        Manufacture from metals clad with precious metals, unwrought
                     
                  
                  
                     
                  
               
                     
                        7116
                     
                  
                  
                     
                        Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        7117
                     
                  
                  
                     
                        Imitation jewellery
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                     
                        or
                     
                     
                        Manufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 72
                     
                  
                  
                     
                        Iron and steel; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        7207
                     
                  
                  
                     
                        Semi-finished products of iron or non-alloy steel
                     
                  
                  
                     
                        Manufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or 7206
                     
                  
                  
                     
                  
               
                     
                        7208 to 7216
                     
                  
                  
                     
                        Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel
                     
                  
                  
                     
                        Manufacture from ingots, other primary forms or semi-finished materials of heading 7206 or 7207
                     
                  
                  
                     
                  
               
                     
                        7217
                     
                  
                  
                     
                        Wire of iron or non-alloy steel
                     
                  
                  
                     
                        Manufacture from semi-finished materials of heading 7207
                     
                  
                  
                     
                  
               
                     
                        7218 91 and 
                     
                     
                        7218 99
                     
                  
                  
                     
                        Semi-finished products of stainless steel
                     
                  
                  
                     
                        Manufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or subheading 7218 10
                     
                  
                  
                     
                  
               
                     
                        7219 to 7222
                     
                  
                  
                     
                        Flat-rolled products, bars and rods, angles, shapes and sections of stainless steel
                     
                  
                  
                     
                        Manufacture from ingots or other primary forms  or semi-finished materials of heading 7218
                     
                  
                  
                     
                  
               
                     
                        7223
                     
                  
                  
                     
                        Wire of stainless steel
                     
                  
                  
                     
                        Manufacture from semi-finished materials of heading 7218
                     
                  
                  
                     
                  
               
                     
                        7224 90
                     
                  
                  
                     
                        Semi-finished products of other alloy steel
                     
                  
                  
                     
                        Manufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or subheading 7224 10
                     
                  
                  
                     
                  
               
                     
                        7225 to 7228
                     
                  
                  
                     
                        Flat-rolled products, bars and rods; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel
                     
                  
                  
                     
                        Manufacture from ingots, other primary forms or semi-finished materials of heading 7206, 7207, 7218 or 7224
                     
                  
                  
                     
                  
               
                     
                        7229
                     
                  
                  
                     
                        Wire of other alloy steel
                     
                  
                  
                     
                        Manufacture from semi-finished materials of heading 7224
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 73
                     
                  
                  
                     
                        Articles of iron or steel; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 7301
                     
                  
                  
                     
                        Sheet piling
                     
                  
                  
                     
                        Manufacture from materials of heading 7206
                     
                  
                  
                     
                  
               
                     
                        7302
                     
                  
                  
                     
                        Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails
                     
                  
                  
                     
                        Manufacture from materials of heading 7206
                     
                  
                  
                     
                  
               
                     
                        7304, 7305 and 7306
                     
                  
                  
                     
                        Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel
                     
                  
                  
                     
                        Manufacture from materials of heading 7206, 7207, 7218 or 7224
                     
                  
                  
                     
                  
               
                     
                        ex 7307
                     
                  
                  
                     
                        Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several parts
                     
                  
                  
                     
                        Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        7308
                     
                  
                  
                     
                        Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, welded angles, shapes and sections of heading 7301 may not be used
                     
                  
                  
                     
                  
               
                     
                        ex 7315
                     
                  
                  
                     
                        Skid chain
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of heading 7315 used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 7321
                     
                  
                  
                     
                        Cooking appliances and plate warmers:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — For gas fuel or for both gas and other fuels
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
               
                     
                        ex Chapter 74
                     
                  
                  
                     
                        Copper and articles thereof; except for:
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        7401
                     
                  
                  
                     
                        Copper mattes; cement copper (precipitated copper)
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        7402
                     
                  
                  
                     
                        Unrefined copper; copper anodes for electrolytic refining
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        7403
                     
                  
                  
                     
                        Refined copper and copper alloys, unwrought:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Refined copper
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Copper alloys and refined copper containing other elements
                     
                  
                  
                     
                        Manufacture from refined copper, unwrought, or waste and scrap of copper
                     
                  
                  
                     
                  
               
                     
                        7404
                     
                  
                  
                     
                        Copper waste and scrap
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        7405
                     
                  
                  
                     
                        Master alloys of copper
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 75
                     
                  
                  
                     
                        Nickel and articles thereof; except for:
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        7501 to 7503
                     
                  
                  
                     
                        Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 76
                     
                  
                  
                     
                        Aluminium and articles thereof; except for:
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        7601
                     
                  
                  
                     
                        Unwrought aluminium
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                     
                        or
                     
                     
                        Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium
                     
                  
                  
                     
                  
               
                     
                        7602
                     
                  
                  
                     
                        Aluminium waste or scrap
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 7616
                     
                  
                  
                     
                        Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used; and
                     
                     
                        –in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        Chapter 77
                     
                  
                  
                     
                        Reserved for possible future use in the HS
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 78
                     
                  
                  
                     
                        Lead and articles thereof; except for:
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        7801
                     
                  
                  
                     
                        Unwrought lead:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Refined lead
                     
                  
                  
                     
                        Manufacture from «bullion» or «work» lead
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7802 may not be used
                     
                  
                  
                     
                  
               
                     
                        7802
                     
                  
                  
                     
                        Lead waste and scrap
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 79
                     
                  
                  
                     
                        Zinc and articles thereof; except for:
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        7901
                     
                  
                  
                     
                        Unwrought zinc
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7902 may not be used
                     
                  
                  
                     
                  
               
                     
                        7902
                     
                  
                  
                     
                        Zinc waste and scrap
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 80
                     
                  
                  
                     
                        Tin and articles thereof; except for:
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        8001
                     
                  
                  
                     
                        Unwrought tin
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 8002 may not be used
                     
                  
                  
                     
                  
               
                     
                        8002 and 8007
                     
                  
                  
                     
                        Tin waste and scrap; other articles of tin
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        Chapter 81
                     
                  
                  
                     
                        Other base metals; cermets; articles thereof:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other base metals, wrought; articles thereof
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of the same heading as the product used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 82
                     
                  
                  
                     
                        Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        8206
                     
                  
                  
                     
                        Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of headings 8202 to 8205. However, tools of headings 8202 to 8205 may be incorporated into the set, provided that their total value does not exceed 15 % of the ex-works price of the set
                     
                  
                  
                     
                  
               
                     
                        8207
                     
                  
                  
                     
                        Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        8208
                     
                  
                  
                     
                        Knives and cutting blades, for machines or for mechanical appliances
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        ex 8211
                     
                  
                  
                     
                        Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, knife blades and handles of base metal may be used
                     
                  
                  
                     
                  
               
                     
                        8214
                     
                  
                  
                     
                        Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used
                     
                  
                  
                     
                  
               
                     
                        8215
                     
                  
                  
                     
                        Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 83
                     
                  
                  
                     
                        Miscellaneous articles of base metal; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex83 02
                     
                  
                  
                     
                        Other mountings, fittings and similar articles suitable for buildings, and automatic door closers
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, other materials of heading 8302 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 8306
                     
                  
                  
                     
                        Statuettes and other ornaments, of base metal
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, other materials of heading 8306 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 84
                     
                  
                  
                     
                        Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for:
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        ex 8401
                     
                  
                  
                     
                        Nuclear fuel elements
                     
                  
                  
                     
                         Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        8402
                     
                  
                  
                     
                        Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                  
               
                     
                        8403 and ex 8404
                     
                  
                  
                     
                        Central heating boilers other than those of heading 8402 and auxiliary plant for central heating boilers
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of heading 8403 and 8404
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        8406
                     
                  
                  
                     
                        Steam turbines and other vapour turbines
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        8407
                     
                  
                  
                     
                        Spark-ignition reciprocating or rotary internal combustion piston engines
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        8408
                     
                  
                  
                     
                        Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        8409
                     
                  
                  
                     
                        Parts suitable for use solely or principally with the engines of heading 8407 or 8408
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        8411
                     
                  
                  
                     
                        Turbo-jets, turbo-propellers and other gas turbines
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                  
               
                     
                        8412
                     
                  
                  
                     
                        Other engines and motors
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 8413
                     
                  
                  
                     
                        Rotary positive displacement pumps
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                  
               
                     
                        ex 8414
                     
                  
                  
                     
                        Industrial fans, blowers and the like
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                  
               
                     
                        8415
                     
                  
                  
                     
                        Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        8418
                     
                  
                  
                     
                        Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Combined refrigerators-freezers, fitted with separate external doors, refrigerators household type, refrigerating or freezing display counters, cabinets, show-cases and the like, other refrigerators, freezers and other refrigerating or freezing equipment
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Freezers and compression type units whose condensers are heat-exchangers
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product,
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                        — Furniture designed to receive refrigerating or freezing equipment
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other parts of refrigerators
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 35 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 8419
                     
                  
                  
                     
                        Machines for wood, paper pulp, paper and paperboard industries
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        8420
                     
                  
                  
                     
                        Calendering or other rolling machines, other than for metals or glass, and cylinders therefor
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        8423
                     
                  
                  
                     
                        Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                  
               
                     
                        8425 to 8428
                     
                  
                  
                     
                        Lifting, handling, loading or unloading machinery
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        8429
                     
                  
                  
                     
                        Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Road rollers
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        8430
                     
                  
                  
                     
                        Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        ex 8431
                     
                  
                  
                     
                        Parts suitable for use solely or principally with road rollers
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        8439
                     
                  
                  
                     
                        Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        8441
                     
                  
                  
                     
                        Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        ex 8443
                     
                  
                  
                     
                        Printers, for office machines (for example automatic data processing machines, word-processing machines, etc.)
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        8444 to 8447
                     
                  
                  
                     
                        Machines of these headings for use in the textile industry
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 8448
                     
                  
                  
                     
                        Auxiliary machinery for use with machines of headings 8444 or 8445
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        8452
                     
                  
                  
                     
                        Sewing machines, other than book-sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                     
                     
                        –the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of all the originating materials used, and
                     
                     
                        –the thread-tension, crochet and zigzag mechanisms used are originating
                     
                  
                  
                     
                        –
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        8456 to 8466
                     
                  
                  
                     
                        Machine-tools and machines and their parts and accessories of headings 8456 to 8466, except for:
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 8456 and ex 8466
                     
                  
                  
                     
                        - water-jet cutting machines; 
                     
                     
                        - parts and accessories of water-jet cutting machines
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        — from materials of any heading, except that of the product, and
                     
                     
                        — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        8469 to 8473
                     
                  
                  
                     
                        Office machines (such as typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines) and parts and accessories thereof
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        8480
                     
                  
                  
                     
                        Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 8481
                     
                  
                  
                     
                        Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure reducing valves and thermostatically controlled valves:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other appliances
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        8482
                     
                  
                  
                     
                        Ball or roller bearings
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                  
               
                     
                        8484
                     
                  
                  
                     
                        Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                        ex 8486
                     
                  
                  
                     
                        — Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electrodischarge, electrochemical, electron beam, ionic-beam or plasma arc processes and parts and accessories thereof
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — machine tools (including presses) for working metal by bending, folding, straightening, flattening, and parts and accessories thereof
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass and parts and accessories thereof
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — marking-out instruments which are pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates; parts and accessories thereof
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — moulds, injection or compression types
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — lifting, handling, loading or unloading machinery
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        8487
                     
                  
                  
                     
                        Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this chapter
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 85
                     
                  
                  
                     
                        Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for:
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        8501
                     
                  
                  
                     
                        Electric motors and generators (excluding generating sets)
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –within the above limit, the value of all the materials of heading 8503 used does not exceed 10 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        8502
                     
                  
                  
                     
                        Electric generating sets and rotary converters
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –within the above limit, the value of all the materials of headings 8501 or 8503 used does not exceed 10 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        ex 8504
                     
                  
                  
                     
                        Power supply units for automatic data-processing machines
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 8509
                     
                  
                  
                     
                        Vacuum cleaners, including dry and wet vacuum cleaners; floor polishers
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        8517
                     
                  
                  
                     
                        Telephone sets, including telephones for cellular networks or for other wireless networks
                     
                     
                        Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wireless network (such as a local or wide area network), other than transmission or reception apparatus of headings 8443, 8525, 8527 or 8528
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                     
                     
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        the value of all the non-originating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                     
                     
                     
                     
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                  
               
                     
                        ex 8518
                     
                  
                  
                     
                        Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –the value of all the non-originating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                  
               
                     
                        8519
                     
                  
                  
                     
                        Sound recording or sound reproducing apparatus
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –the value of all the non-originating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        –
                     
                  
                  
                     
                  
               
                     
                        8521
                     
                  
                  
                     
                        Video recording or reproducing apparatus, whether or not incorporating a video tuner
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –the value of all the non-originating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        8522
                     
                  
                  
                     
                        Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        8523
                     
                  
                  
                     
                        Discs, tapes, solid-state non-volatile storage devices, 'smart cards' and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37.
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Unrecorded discs, tapes, solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding products of Chapter 37;
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — recorded discs, tapes solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding products of Chapter 37
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –within the above limit, the value of all the materials of heading 8523 used does not exceed 10 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                        — matrices and masters for the production of discs, but excluding products of Chapter 37;
                     
                  
                  
                     
                        –Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — proximity cards and “smart cards” with two or more electronic integrated circuits
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                        —“smart cards” with one electronic integrated circuit
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product
                     
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                  
               
                     
                        8525
                     
                  
                  
                     
                        — transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus;
                     
                     
                        — television cameras; digital cameras and video camera recorders;
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                     
                     
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        the value of all the non-originating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                  
               
                     
                        8526
                     
                  
                  
                     
                        Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –the value of all the non-originating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                  
               
                     
                        8527
                     
                  
                  
                     
                        Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –the value of all the non-originating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                  
               
                     
                        8528
                     
                  
                  
                     
                        Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading 8471
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — other monitors and projectors, not incorporating television reception apparatus; Reception apparatus for television –, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus;
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –the value of all the non-originating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                  
               
                     
                        8529
                     
                  
                  
                     
                        Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Suitable for use solely or principally with video recording or reproducing apparatus
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Suitable for use solely or principally with monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading 8471
                     
                  
                  
                     
                        –Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –the value of all the non-originating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                  
               
                     
                        8535
                     
                  
                  
                     
                        Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage exceeding 1000 V
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                     
                  
               
                     
                        8536
                     
                  
                  
                     
                        Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1,000 Volt; connectors for optical fibres, optical fibre bundles or cables
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1000 V
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                        — connectors for optical fibres, optical fibre bundles or cables
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — — of plastics
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — — of ceramics
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — — of copper
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        8537
                     
                  
                  
                     
                        Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        ex 8541
                     
                  
                  
                     
                        Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chips
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                  
               
                     
                        8542
                     
                  
                  
                     
                        Electronic integrated circuits
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        Monolithic integrated circuits
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                        — multichips which are parts of machinery or apparatus, not specified or included elsewhere in this chapter
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        -- other
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        -the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        8544
                     
                  
                  
                     
                        Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        8545
                     
                  
                  
                     
                        Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        8546
                     
                  
                  
                     
                        Electrical insulators of any material
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        8547
                     
                  
                  
                     
                        Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        8548
                     
                  
                  
                     
                        — Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                     
                  
                  
                     
                        — Electronic microassemblies
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                     
                  
               
                     
                  
                  
                     
                        --other
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 86
                     
                  
                  
                     
                        Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds; except for:
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        8608
                     
                  
                  
                     
                        Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        ex Chapter 87
                     
                  
                  
                     
                        Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for:
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        8709
                     
                  
                  
                     
                        Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        8710
                     
                  
                  
                     
                        Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        8711
                     
                  
                  
                     
                        Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — With reciprocating internal combustion piston engine of a cylinder capacity:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — — Not exceeding 50 cm3
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –the value of all the non-originating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 20 % of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                        — — Exceeding 50 cm3
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –the value of all the non-originating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –the value of all the non-originating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        ex 87 12
                     
                  
                  
                     
                        Bicycles without ball bearings
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of heading 8714
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        8715
                     
                  
                  
                     
                        Baby carriages and parts thereof
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        8716
                     
                  
                  
                     
                        Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        ex Chapter 88
                     
                  
                  
                     
                        Aircraft, spacecraft, and parts thereof; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        ex 8804
                     
                  
                  
                     
                        Rotochutes
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 8804
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        8805
                     
                  
                  
                     
                        Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        Chapter 89
                     
                  
                  
                     
                        Ships, boats and floating structures
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        ex Chapter 90
                     
                  
                  
                     
                        Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for:
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        9001
                     
                  
                  
                     
                        Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        9002
                     
                  
                  
                     
                        Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        9004
                     
                  
                  
                     
                        Spectacles, goggles and the like, corrective, protective or other
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 9005
                     
                  
                  
                     
                        Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product,
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        ex 9006
                     
                  
                  
                     
                        Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product,
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        9007
                     
                  
                  
                     
                        Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product,
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        9011
                     
                  
                  
                     
                        Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product,
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        ex 9014
                     
                  
                  
                     
                        Other navigational instruments and appliances
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        9015
                     
                  
                  
                     
                        Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        9016
                     
                  
                  
                     
                        Balances of a sensitivity of 5 cg or better, with or without weights
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        9017
                     
                  
                  
                     
                        Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        9018
                     
                  
                  
                     
                        Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Dentists' chairs incorporating dental appliances or dentists' spittoons
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 9018
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                  
               
                     
                        9019
                     
                  
                  
                     
                        Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                  
               
                     
                        9020
                     
                  
                  
                     
                        Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                     
                  
               
                     
                        9024
                     
                  
                  
                     
                        Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        9025
                     
                  
                  
                     
                        Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        9026
                     
                  
                  
                     
                        Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        9027
                     
                  
                  
                     
                        Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        9028
                     
                  
                  
                     
                        Gas, liquid or electricity supply or production meters, including calibrating meters therefor:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Parts and accessories
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –the value of all the non-originating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        9029
                     
                  
                  
                     
                        Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        9030
                     
                  
                  
                     
                        Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        9031
                     
                  
                  
                     
                        Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        9032
                     
                  
                  
                     
                        Automatic regulating or controlling instruments and apparatus
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        9033
                     
                  
                  
                     
                        Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 91
                     
                  
                  
                     
                        Clocks and watches and parts thereof; except for:
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        9105
                     
                  
                  
                     
                        Other clocks
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –the value of all the non-originating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        9109
                     
                  
                  
                     
                        Clock movements, complete and assembled
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –the value of all the non-originating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        9110
                     
                  
                  
                     
                        Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                        –the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                     
                     
                        –within the above limit, the value of all the materials of heading 9114 used does not exceed 10 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        9111
                     
                  
                  
                     
                        Watch cases and parts thereof
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        9112
                     
                  
                  
                     
                        Clock cases and cases of a similar type for other goods of this chapter, and parts thereof
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                     
                  
               
                     
                        9113
                     
                  
                  
                     
                        Watch straps, watch bands and watch bracelets, and parts thereof:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Of base metal, whether or not gold- or silver-plated, or of metal clad with precious metal
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        — Other
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        Chapter 92
                     
                  
                  
                     
                        Musical Instruments; parts and accessories of such articles
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        Chapter 93
                     
                  
                  
                     
                        Arms and ammunition; parts and accessories thereof
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 94
                     
                  
                  
                     
                        Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        ex 9401 and ex 9403
                     
                  
                  
                     
                        Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                     
                        or
                     
                     
                        Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or 9403, provided that:
                     
                     
                        –the value of the cloth does not exceed 25 % of the ex-works price of the product, and
                     
                     
                        –all the other materials used are originating and are classified in a heading other than heading 9401 or 9403
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
               
                     
                        9405
                     
                  
                  
                     
                        Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        9406
                     
                  
                  
                     
                        Prefabricated buildings
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 95
                     
                  
                  
                     
                        Toys, games and sports requisites; parts and accessories thereof; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 9503
                     
                  
                  
                     
                        Other toys; reduced-size («scale ») models and similar recreational models, working or not; puzzles of all kinds
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        ex 9506
                     
                  
                  
                     
                        Golf clubs and parts thereof
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, roughly-shaped blocks for making golf-club heads may be used
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 96
                     
                  
                  
                     
                        Miscellaneous manufactured articles; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 9601 and ex 9602
                     
                  
                  
                     
                        Articles of animal, vegetable or mineral carving materials
                     
                  
                  
                     
                        Manufacture from «worked» carving materials of the same heading as the product
                     
                  
                  
                     
                  
               
                     
                        ex 9603
                     
                  
                  
                     
                        Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorised, paint pads and rollers, squeegees and mops
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        9605
                     
                  
                  
                     
                        Travel sets for personal toilet, sewing or shoe or clothes cleaning
                     
                  
                  
                     
                        Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set
                     
                  
                  
                     
                  
               
                     
                        9606
                     
                  
                  
                     
                        Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        9608
                     
                  
                  
                     
                        Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product. However, nibs or nib-points of the same heading as the product may be used
                     
                  
                  
                     
                  
               
                     
                        9612
                     
                  
                  
                     
                        Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes
                     
                  
                  
                     
                        Manufacture:
                     
                     
                        –from materials of any heading, except that of the product, and
                     
                     
                        –in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                        –
                     
                  
               
                     
                        ex 9613
                     
                  
                  
                     
                        Lighters with piezo-igniter
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of heading 9613 used does not exceed 30 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 9614
                     
                     
                  
                  
                     
                        Smoking pipes and pipe bowls
                     
                  
                  
                     
                        Manufacture from roughly-shaped blocks
                     
                  
                  
                     
                  
               
                     
                        9619
                     
                  
                  
                     
                        Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        —made of plastic
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        —made of paper pulp or of paper 
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        —of wadding
                     
                  
                  
                     
                        Manufacture from :
                     
                     
                        –coir yarn,
                     
                     
                        –natural fibres,
                     
                     
                        –chemical materials or textile pulp, or
                     
                     
                        –paper-making materials
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        —Briefs and panties; babies' garments and clothing accessories, knitted or crocheted; garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        —―
                     
                  
                  
                     
                        Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
                     
                  
                  
                     
                        Manufacture from yarn
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        ——
                     
                  
                  
                     
                        Other
                     
                  
                  
                     
                        Manufacture from:
                     
                     
                        –natural fibres,
                     
                     
                        –man-made staple fibres not carded or combed or otherwise prepared for spinning, or
                     
                     
                        –chemical materials or textile pulp
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        —Women's or girls' singlets and other undershirts, briefs, panties, negligees, bathrobes, dressing gowns and similar articles
                     
                  
                  
                     
                        Manufacture from yarn
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        —Babies' garments and clothing accessories, not knitted or crocheted:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        —―
                     
                  
                  
                     
                        Embroidered
                     
                  
                  
                     
                        Manufacture from yarn
                     
                     
                        or
                     
                     
                        Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        ——
                     
                  
                  
                     
                        Other
                     
                  
                  
                     
                        Manufacture from yarn
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        —Women's or girls' garments, made up of fabrics of heading 5903, 5906 or 5907, not knitted or crocheted
                     
                  
                  
                     
                        Manufacture from yarn
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        —Other made up articles, including dress patterns
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                     
                  
                  
                     
                  
               
                     
                        Chapter 97
                     
                  
                  
                     
                        Works of art, collectors' pieces and antiques
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                  
                     
                  
               
            
            
         
         
            
                  
                     (1)
                  For the special conditions relating to «specific processes», see Introductory Notes 7.1 and 7.3.
               
               
                  
                     (2)
                  For the special conditions relating to «specific processes», see Introductory Note 7.2.
               
               
                  
                     (3)
                  For the special conditions relating to «specific processes», see Introductory Note 7.2.
               
               
                  
                     (4)
                  For the special conditions relating to «specific processes», see Introductory Note 7.2.
               
               
                  
                     (5)
                  For the special conditions relating to «specific processes», see Introductory Notes 7.1 and 7.3.
               
               
                  
                     (6)
                  For the special conditions relating to «specific processes», see Introductory Notes 7.1 and 7.3.
               
               
                  
                     (7)
                  For the special conditions relating to «specific processes», see Introductory Notes 7.1 and 7.3.
               
               
                  
                     (8)
                  For the special conditions relating to «specific processes», see Introductory Notes 7.1 and 7.3.
               
               
                  
                     (9)
                  For the special conditions relating to «specific processes», see Introductory Notes 7.1 and 7.3.
               
               
                  
                     (10)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (11)
                  Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations, provided that they are not classified in another heading in Chapter 32.
               
               
                  
                     (12)
                  A «group» is regarded as any part of the heading separated from the rest by a semicolon.
               
               
                  
                     (13)
                  For the special conditions relating to «specific processes», see Introductory Notes 7.1 and 7.3.
               
               
                  
                     (14)
                  In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
               
               
                  
                     (15)
                  In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
               
               
                  
                     (16)
                  In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
               
               
                  
                     (17)
                  In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
               
               
                  
                     (18)
                  In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
               
               
                  
                     (19)
                  The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003—16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %.
               
               
                  
                     (20)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (21)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (22)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (23)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (24)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (25)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (26)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (27)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (28)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (29)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (30)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (31)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (32)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (33)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (34)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (35)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (36)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (37)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (38)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (39)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (40)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (41)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (42)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (43)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (44)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (45)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (46)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (47)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (48)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (49)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (50)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (51)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (52)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (53)
                  The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
               
               
                  
                     (54)
                  The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
               
               
                  
                     (55)
                  The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
               
               
                  
                     (56)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (57)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (58)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (59)
                  See Introductory Note 6.
               
               
                  
                     (60)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (61)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (62)
                  See Introductory Note 6.
               
               
                  
                     (63)
                  See Introductory Note 6.
               
               
                  
                     (64)
                  See Introductory Note 6.
               
               
                  
                     (65)
                  See Introductory Note 6.
               
               
                  
                     (66)
                  See Introductory Note 6.
               
               
                  
                     (67)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (68)
                  See Introductory Note 6.
               
               
                  
                     (69)
                  See Introductory Note 6.
               
               
                  
                     (70)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (71)
                  See Introductory Note 6.
               
               
                  
                     (72)
                  See Introductory Note 6.
               
               
                  
                     (73)
                  See Introductory Note 6.
               
               
                  
                     (74)
                  See Introductory Note 6.
               
               
                  
                     (75)
                  See Introductory Note 6.
               
               
                  
                     (76)
                  See Introductory Note 6.
               
               
                  
                     (77)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (78)
                  See Introductory Note 6.
               
               
                  
                     (79)
                  For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.
               
               
                  
                     (80)
                  See Introductory Note 6.
               
               
                  
                     (81)
                  For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.
               
               
                  
                     (82)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (83)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (84)
                  See Introductory Note 6.
               
               
                  
                     (85)
                  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (86)
                  See Introductory Note 6.
               
               
                  
                     (87)
                  See Introductory Note 6.
               
               
                  
                     (88)
                  SEMII — Semiconductor Equipment and Materials Institute Incorporated.