CELEX: 31986R3618
Language: en
Date: 1986-11-24 00:00:00
Title: Council Regulation (EEC) No 3618/86 of 24 November 1986 amending Regulation (EEC) No 3331/86, amending Regulation (EEC) No 950/68 on the Common Customs Tariff

8 . 12.86                                 Official Journal of the European Communities                                         1
                                                                   I
                                                (Acts whose publication is obligatory) .
                                          COUNCIL REGULATION (EEC) No 3618/86
                                                       of 24 November 1986
              amending Regulation (EEC) No 3331 /85 amending Regulation (EEC) No 950/68 on the
                                                      Common Customs Tariff
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                              Whereas, with the aim of simplifying some textile cate­
                                                                      gories and to ensure a correct and efficient management
                                                                      of textile agreements, it has been judged opportune to
Having regard to the Treaty establishing the European                 make certain amendments to the nomenclature of some
Economic Community and in particular Articles 28 and                  goods of Chapters 60 and 61 ;
 113 thereof,
                                                                      Whereas      the   continuation    of the  conditions   of
Having regard to the proposal from the Commission,                    production of films in the flat, presented in disc form,
                                                                      justifies the retention for a further year of the layout
                                                                      introduced in 1983 for subheading 37.01 A;
Whereas the conventional duties laid down in the Annex
headed 'Common Customs Tariff' to Regulation (EEC)                    Whereas certain textual amendments to the Common
No 950/68 (1), as amended by Regulation (EEC) No                      Customs Tariff are required in order to improve the
3330/85 (2), have been suspended for a period of two                  wording ;
years by Regulation (EEC) No 3331 /85 (}), pending
completion of negotiations within the General
Agreement on Tariffs and Trade (GATT);                                Whereas it is appropriate, for the sake of clarity, to
                                                                      update the whole of the Common Customs Tariff;
                                                                      whereas, for this purpose, it is necessary to collect in a
Whereas, although the aforesaid period has not expired,               single text not only those parts which are amended with
it is appropriate nevertheless to replace the Annex to                effect from 1 January 1987, but also those which have
Regulation (EEC) No 3331 / 85 by a new Annex, to take                 already been amended and those which remain
account of changes in duty and tariff nomenclature                    unchanged ;
adopted by the Council in the meanwhile ;
                                                                      Whereas, although temporary tariff amendments and the
Whereas certain Regulations on the common organi­                     preferential systems resulting from the various acts
zation of agricultural markets provide that the tariff                adopted by the Community form an integral part of the
nomenclature resulting from their application shall be                Common Customs Tariff, it seems appropriate not to
included in the Common Customs Tariff; whereas they                   include them in this Regulation ;
amend, if necessary, customs duties ; whereas it is
therefore appropriate to include in this Regulation all the           Whereas this Regulation does not apply to products
amendments resulting from Regulations adopted under                   covered by the Treaty establishing the European Coal
the common agricultural policy;                                       and Steel Community, although the nomenclature and
                                                                      the conventional duties for these products are included,
                                                                      for information purposes, in the schedule of customs
Whereas, to resolve existing problems of application, a               duties in order to make it more comprehensible,
new text for paragraphs a) arid b) of Additional Note 6
to Chapter 2 is introduced ;
                                                                      HAS ADOPTED THIS REGULATION :
Whereas, with the aim of clarifying the interpretative
rules of the Common Customs Tariff nomenclature, a                                              Article 1
new additional note to subheading 85.15 A III b) 2 dd)
must be introduced into Chapter 85 ;
                                                                      The Annex headed 'Common Customs Tariff' to Regu­
                                                                      lation (EEC) No 3331 /85 is hereby replaced by the
                                                                      Annex to this Regulation.
(') OJ No L 172 , 22 . 7 . 1968 , p . 1 .                                                       Article 2
O OJ No L 330, 9. 12 . 1985, p. 1 .
O OJ No L 331 , 9. 12 . 1985 , p. 1 .                                 This Regulation shall enter into force on 1 January 1987 .
 ---pagebreak--- 2                          Official Journal of the European Communities                          8.12.86
  This Regulation shall be binding in its entirety and directly applicable in all Member States.
  Done at Brussels, 24 November 1986.
                                                                                 For the Council
                                                                                  The President
                                                                                   G. HOWE
 ---pagebreak--- 8 . 12 . 86    Official Journal of the European Communities 3
                             ANNEX
            COMMON CUSTOMS TARIFF
 ---pagebreak---  ---pagebreak--- 8 . 12.86                                     Official Journal of the European Communities                                                 5
                                                               SUMMARY
                                                               Page   I  Chapter                                                        Page
           PART I — PRELIMINARY PROVISIONS                               14 Vegetable plaiting materials ; vegetable products not
                                                                              elsewhere specified or included                             70
Section I — General Rules
                                                                                                       Section III
A. Rules for the interpretation of the nomenclature of the
    Common Customs Tariff                                        11      Animal and vegetable fats and oils and their cleavage products ;
                                                                                  prepared edible fats ; animal and vegetable waxes
B. General rules concerning duties                               11
C. General rules applicable both to nomenclature and to                  15 Animal and vegetable fats and oils and their cleavage
    duties                                                       12           products ; prepared edible fats ; animal and vegetable
                                                                              waxes                                                       71
Section II — Special Provisions
                                                                                                       Section IV
A. Goods for certain categories of ships, boats and other
    vessels and for drilling or production platforms ....       13          Prepared foodstuffs ; beverages, spirits and vinegar; tobacco
B. Civil aircraft and goods for use in civil aircraft           14
                                                                         16 Preparations of meat, of fish, of crustaceans or mol­
                                                                              luscs                                                   .   76
C. Standard rate of duty                                        14
D. Packings imported full                                       15       17 Sugars and sugar confectionery                                79
                                                                         18   Cocoa and cocoa preparations . .                            83
        PART II — SCHEDULE OF CUSTOMS DUTIES
                                                                         19 Preparations of cereals, flour or starch ; pastry-cooks'
Chapter                   '    Section I                                      products                                                    86
                                                                         20 Preparations of vegetables, fruit or other parts of
                    Live animals ; animal products                            plants                                                      92
  1  Live animals                                               19       21   Miscellaneous edible preparations                         101
 2   Meat and edible meat offals                                21       22 Beverages, spirits and vinegar                              1 09
 3   Fish, crustaceans and molluscs                             31       23 Residues and waste from the food industries ; pre­
 4 Dairy produce ; birds' eggs ; natural honey; edible                        pared animal fodder                                       116
     products of animal origin, not elsewhere specified or               24   Tobacco                                                   119
     included                                                   37
 5 Products of animal origin, not elsewhere specified or
     included                                                   41
                                                                                                       Section V
                              Section II                                                            Mineral products
                         Vegetable products                              25 Salt; sulphur; earths and stone ; plastering materials,
                                                                              lime and cement                                            120
 6 Live trees and other plants ; bulbs, roots and the like
     cut flowers and ornamental foliage                         43       26 Metallic ores, slag and ash                                  125
 7 Edible vegetables and certain roots and tubers . . .         45
                                                                         27 Mineral fuels, mineral oils and products of their
                                                                              distillation ; bituminous substances ; mineral waxes . .   127
  8 Edible fruit and nuts ; peel of melons or citrus fruit .    49
 9 Coffee, tea, matt and spices                                 54
10   Cereals.                                                   57                                     Section VI
11    Products of the milling industry; malt and starches
     gluten ; inulin                                            60                  Products of the chemical and allied industries
12    Oil seeds and oleaginous fruit; miscellaneous grains,
      seeds and fruit; industrial and medical plants ; straw             28   Inorganic chemicals ; organic and inorganic com­
      and fodder                                                65            pounds of precious metals, of rare earth metals, of
                                                                              radio-active elements and of isotopes                      134
13 Lacs ; gums, resins and other vegetable saps and
      extracts                                                  68       29 Organic chemicals                                            146
 ---pagebreak--- 6                                               Official Journal of the European Communities                                              8 . 12.86
Chapter                                                          Page       Chapter                                                             Page
30 Pharmaceutical products                                        163                                        Section X
31    Fertilisers                                                 165
                                                                            Paper-making material ; paper and paperboard and articles
                                                                                                              thereof
32 Tanning and dyeing extracts ; tannins and their
      derivatives ; dyes, colours, paints and varnishes ;
      putty, fillers and stoppings ; inks                         168       47 Paper-making material ; paper and paperboard and
                                                                                  articles thereof                                              207
33 Essential oils and resinoids ; perfumery, cosmetic or                    48 Paper and paperboard ; articles of paper pulp, of
      toilet preparations                                         171            paper or of paperboard                                         208
34 Soap, organic surface-active agents, washing prepara- •                  49 Printed books, newspapers, pictures and other pro­
      tions, lubricating preparations, artificial waxes, pre­                    ducts of the printing industry; manuscripts, type­
      pared waxes,' polishing and scouring preparations,                         scripts, and plans                                    -. . . 212
      candles and similar articles, modelling pastes and
      "dental waxes"                                             173
                                                                                                             Section XI
35 Albuminoidal substances ; glues ; enzymes                      175
36 Explosives ; pyrotechnic products ; matches ; pyro­                                            Textiles and textile articles
      phoric alloys ; certain combustible preparations ....      177
                                                                            50   Silk and waste silk                                            217
37 Photographic and cinematographic goods                        178
                                                                            51   Man-made fibres (continuous)                                   219
38    Miscellaneous chemical products                            180
                                                                            52   Metallised textiles                                            221
                                Section VII                                 53   Wool and other animal hair                                     222
                                                                            54   Flax and ramie                                                 224
Artificial resins and plastic materials, cellulose esters and ethers,
and articles thereof; rubber, synthetic rubber, factice, and                55   Cotton                                                         225
                              articles thereof
                                                                            56 Man-made fibres (discontinuous)                                  226
39 Artificial resins and plastic materials, cellulose esters                57 Other vegetable textile materials ; paper yarn and
     and ethers ; articles thereof                               185             woven fabrics of paper yarn                                    228
40 Rubber, synthetic rubber, factice, and articles thereof       190      . 58 Carpets, mats, matting and tapestries ; pile and
                                                                                 chenille fabrics ; narrow fabrics ; trimmings ; tulle and
                                                                                 other net fabrics ; lace ; embroidery                          229
                                Section VIII                                59 Wadding and felt; twine, cordage, ropes and cables ;
                                                                                 special fabrics ; impregnated and coated fabrics ;
                                                                                 textile articles of a kind suitable for industrial use   . .   232
Raw hides and skins, leather, furskins and articles thereof; sad­
dlery and harness ; travel goods, handbags and similar con­                 60 Knitted and crocheted goods                                      236
          tainers ; articles of gut (other than silkworm gut)
                                                                            61 Articles of apparel and clothing accessories of textile
41   Raw hides and skins (other than furskins) and leather 195                   fabric, other than knitted or crocheted goods                  244
                                                                            62 Other made-up textile articles                                   251
42 Articles of leather; saddlery and harness ; travel
     goods, handbags and similar containers ; articles of                   63 Old clothing and other textile articles ; rags                   254
     animal gut (other than silkworm gut)                        197
43   Furskins and artificial fur ; manufactures thereof ...      199
                                                                                                            Section XII
                                 Section IX
                                                                            Footwear, headgear, umbrellas, sunshades, whips, riding-crops
                                                                            and parts thereof; prepared feathers and articles made there­
                                                                                      , with; artificial flowers ; articles of human hair
Wood and articles of wood ; wood charcoal; cork and articles of
cork; manufactures of straw, of esparto and of other plaiting               64 Footwear, gaiters and the like ; parts of such articles 255
                materials ; basketware and wickerwork
                                                                            65 Headgear and parts thereof                                       257
44   Wood and articles of wood ; wood charcoal                   201        66 Umbrellas, sunshades, walking-sticks, whips, riding-
                                                                                 crops and parts thereof                                        259
45   Cork and articles of cork                                   205
                                                                            67 Prepared feathers and down and articles made of
46 Manufactures of straw, of esparto and of other                                feathers or of down ; artificial flowers ; articles of
     plaiting materials ; basketware and wickerwork ....         206             human hair                                                     260
 ---pagebreak---   8 . 12.86                                        Official Journal of the European Communities                                                   7
  Chapter                                                            Page     Chapter                                                          Page
                                   Section XIII                               87 Vehicles, other than railway or tramway rolling­
                                                                                   stock, and parts thereof                                    346
  Articles of stone, of plaster, of cement, of asbestos, of mica and
      of similar materials ; ceramic products ; glass and glassware           88 Aircraft and parts thereof; parachutes ; catapults and
                                                                                   similar aircraft launching gear; ground flying trainers 350
  68 Articles of stone, of plaster, of cement, of asbestos,                   89 Ships, boats and floating structures                          352
       of mica and of similar materials                              262
  69 Ceramic products                                                266
                                                                                                         Section XVIII
  70 Glass and glassware                                             270.
                                                                              Optical, photographic, cinematographic, measuring, checking,
                                   Section XIV                                precision, medical and surgical instruments and apparatus ;
                                                                              clocks and watches ; musical instruments ; sound recorders or
  Pearls, precious and semi-precious stones, precious metals, rolled
                                                                              reproducers ; television image and sound recorders or repro­
                                                                                                      ducers ; parts thereof
    precious metals, and articles thereof; imitation jewellery; coin
  71   Pearls, precious and semi-precious stones, precious                    90 Optical, photographic, cinematographic, measuring,
       metals, rolled precious metals, and articles thereof;                       checking, precision, medical and surgical instruments
       imitation jewellery                                           274           and apparatus ; parts thereof                               353
  72    Coin      .                                                  279      91   Clocks and watches and parts thereof                        360
                                                                              92 Musical instruments ; sound recorders or reproducers ;
                                   Section XV                                      television image and sound recorders or reproducers ;
                                                                                   parts and accessories of such articles             ' . . . 362
                    Base metals and articles of base metal
                                                                                                          Section XIX
  73    Iron and steel and articles thereof                          281
  74 Copper and articles thereof                                     295                     Arms and ammunition ; parts thereof
  75   Nickel and articles thereof                                   298
                                                                              93 Arms and ammunition; parts thereof                            365
  76 Aluminium and ^articles thereof                                 300
  77 Magnesium and beryllium and articles thereof .... 303
                                                                                                          Section XX
  78   Lead and articles thereof                                     304
• 79    Zinc and articles thereof                                    306                     Miscellaneous manufactured articles
  80   Tin and articles thereof                                      308
                                                                              94 Furniture and parts thereof; bedding, mattresses, •
  81    Other base metals employed in metallurgy and arti­                         mattress supports, cushions and similar stuffed fur­
        cles thereof                                                 310           nishings                                                    367
  82 Tools, implements, cutlery, spoons and forks, of. base                   95 Articles and manufactures of carving or moulding .
        metal ; parts thereof                                        313           material                                 '             •. . 369
  83    Miscellaneous articles of base metal                         316
                                                                              96 Brooms, brushes, powder-puffs and sieves                      371
                                                                              97 Toys, games and sports requisites ; parts thereof . . . 372
                                   Section XVI
                                                                              98   Miscellaneous manufactured articles                         374
  Machinery and mechanical appliances ; electrical equipment;
                                  parts thereof
                                                                                                          Section XXI
  84 Boilers, machinery and mechanical appliances ; parts
        thereof                                                      319
                                                                                         Works of art, collectors' pieces, and antiques
  85 ( Electrical machinery and equipment; parts thereof . . 335
                                                                              99 Works of art, collectors' pieces, and antiques                377
                                  Section XVII
     Vehicles, aircraft, vessels and associated transport equipment
                                                                                                            ANNEX
  86 Railway and tramway locomotives, rolling-stock and
                                                                              Headings or subheadings of which only part is covered by
        parts
         ittingsthereof;
                  ; trafficrailway  andequipment
                            signalling   tramway track
                                                  of allfixtures and
                                                          kinds (not          a GAIT concession or in which different concessions
        electrically powered)                                        344      have been granted                                                379
 ---pagebreak---  ---pagebreak--- 8 . 12 . 86 Official Journal of the European Communities 9
                             PARTI
                PRELIMINARY PROVISIONS
 ---pagebreak---  ---pagebreak--- 8 . 12 . 86                               Official Journal of the European Communities                              11
                                                            SECTION I
                                                        GENERAL RULES
            A. Rules for the interpretation of the nomenclature of the Common Customs Tariff
               Interpretation of the nomenclature of the Common Customs Tariff shall be governed by the
               following principles :
               1 . The titles of Sections, Chapters and sub-Chapters are provided for ease of reference
                    only; for legal purposes, classification shall be determined according to the terms of the
                    headings and any relative Section or Chapter Notes and, provided such headings or
                    Notes do not otherwise require, according to the following provisions.
               2. (a) Any reference in a heading to an article shall be taken to include a reference to that
                         article incomplete or unfinished, provided that, as imported, the incomplete or un­
                         finished article has the essential character of the complete or finished article. It shall
                         also be taken to include a reference to that article complete or finished (or falling to
                         be classified as complete or finished by virtue of this Rule), imported unassembled or
                         disassembled.
                    (b) Any reference in a heading to a material or substance shall be taken to include a
                         reference to mixtures or combinations of that material or substance with other ma­
                         terials or substances. Any reference to goods of a given material or substance shall be
                         taken to include a reference to goods consisting wholly or partly of such material or
                         substance. The classification of goods consisting of more than one material or sub­
                         stance shall be according to the principles of Rule 3 .
               3. When for any reason, goods are, prima facie, classifiable under two or more headings,
                    classification shall be effected as follows :
                    (a) The heading which provides the most specific description shall be preferred to
                         headings providing a more general description.
                    (b) Mixtures, composite goods consisting of different materials or made up of different
                         components, and goods put up in sets, which cannot be classified by reference to 3
                         (a), shall be classified as if they consisted of the material or component which gives
                         them their essential character, in so far as this criterion is applicable .
                    (c) When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classi­
                         fied under the heading which occurs latest among those which equally merit consider­
                          ation .
                4. Goods not falling within any heading of the Tariff shall be classified under the heading
                    appropriate to the goods to which they are most akin.
                5. The above Rules shall also apply mutatis mutandis when determining the appropriate sub­
                     heading within a heading.
            B. General rules concerning duties
                1 . The customs duties applicable to imported goods originating in countries which are Con­
                     tracting Parties to the General Agreement on Tariffs and Trade or with which the Euro­
                     pean Economic Community has concluded agreements containing the most-favoured­
                     nation tariff clause shall be the conventional duties shown in column 4 of the schedule of
 ---pagebreak--- 12                          Official Journal of the European Communities                               8 . 12 . 86
            duties. Unless the context otherwise requires, these conventional duties are applicable to
            goods, other than those referred to above, imported from any third country.
           The autonomous duties shown in column 3 are applicable :
           — when they are less than the conventional duties ; or
           — when no conventional duty exists, in which case a dash is shown in column 4 .
      2. Paragraph 1 shall not apply where special autonomous customs duties are provided for
           in respect of goods originating in certain countries or where preferential customs duties
           are applicable in pursuance of agreements.
      3 . Paragraphs 1 and 2 shall not preclude the Member States from applying customs duties
           other than those of the Common Customs Tariff where the application of such other
           duties is justified by Community law.
      4 . The duties expressed as percentage rates in columns 3 and 4 are ad valorem duties.
      5 . The letter (L) appearing in column 3 opposite certain headings or subheadings denotes
           that the goods concerned are subject to levies.
           When the customs duty is followed by the sign " + " and the letter (L), for example " 16
            + (L)", the goods are subject to both duty and levy.
          When the customs duty is followed by the letter (L), for example "20 (L)", the figure 20
           refers to a rate of duty made obsolete by the introduction of the levy system.
      6. The letters "vc" in columns 3 and 4 denote that the goods concerned are chargeable
          with a "variable component" determined under the regulations relating to trade in cer­
          tain goods processed from agricultural products .
      7. The symbol "ads" or "adf" in column 4 in Chapters 17, 18 and 19 indicates that the
          maximum rate of duty consists of an ad valorem duty plus an additional duty for certain
          forms of sugar of for flour. This additional duty is fixed in accordance with the rules
          concerning trade in certain processed agricultural products.
      8 . The symbol "ads" in column 4 in Chapter 20 indicates that the Community reserves the
          right to charge, over and above the bound duty, an additional duty on sugar correspond­
          ing to the duty payable on imported sugar and applicable to the quantity of various
          sugars contained in this product in excess of the percentage by weight laid down in
          Additional Notes 3 and 5 to Chapter 20, or, in respect of products falling within head­
          ings Nos 20.03, 20.04 and 20.05 which exceed 13 % by weight.
      9. In heading No 20.06, column 4, the symbol "2 ads" indicates that the applicable rate of
          the additional duty on sugar is fixed at a standard rate of 2 % of the customs value of
          the goods.
   C. General rules applicable both to nomenclature and to duties
      1 . Unless provided otherwise, the provisions relating to customs value shall be applied to
          determine," in addition to the value for the assessment of ad valorem customs duties, the
          values by reference to which the scope of certain headings or subheadings is defined.
      2. The dutiable weight, in the case of goods chargeable by weight, and the weights by
          reference to which the scope of certain headings or subheadings is defined, shall be
          taken to be :
          (a) in the case of a reference to "gross weight", the aggregate weight of the goods and
               of all packings thereof;
          (b) in the case of a reference to "net weight" or simply to "weight" without quali­
               fication, the weight of the goods themselves without packing of any kind.
 ---pagebreak--- 8.12.86                                Official Journal of the European Communities                                 13
                For the purposes of paragraphs (a) and (b) above, "packing" means any external or
                internal containers, holders, wrappings or supports other than transport devices (e.g.
                transport containers), tarpaulins, tackle or ancillary transport equipment.
           3 . Pursuant to the first subparagraph of Article 2 (2) of Regulation (EEC) No 2779/78 (*),
                as amended by Regulation (EEC) No 289/84 (2), the equivalent in national currencies of
                the ECU by reference to which certain specific customs duties are expressed, or which is
                used as a criterion limiting the scope of certain subheadings, shall be the following :
                                             43,3417        Belgian francs/Luxembourg francs,
                                              2,09022       German marks,
                                              2,36146       Dutch guilders,
                                              0,713486      pound sterling,
                                              7,88477       Danish kroner,
                 1 ECU =                      6,84430       French francs,
                                          1 444,90          Italian lira,
                                              0,762246      Irish pound,
                                            139,754         Greek drachmas,
                                            137^629         Spanish peseta,
                                            151,505         Portuguese escudo.
                                                           SECTION II
                                                    SPECIAL PROVISIONS
        A. Goods for certain categories of ships, boats and other vessels and for drilling or production
            platforms
            1 . Customs duties are suspended in respect of goods intended for incorporation in the
                 ships, boats or other vessels listed in the following schedule, for the purposes of their
                 construction, repair, maintenance or conversion, and in respect of goods intended for
                 fitting to or equipping such ships, boats or other vessels.
                      Heading                                           Description
                       number
                         89.01    Ships, boats and other vessels not falling within headings Nos 89.02 to
                                  89.05 :
                                  A. Warships
                                  B. Other :             '
                                     I. Sea-going vessels
                         89.02    Vessels specially designed for towing (tugs) or pushing other vessels :
                                  A. Tugs
                                  B. Pusher craft :
                                     I. Sea-going
                      ex 89.03    Light-vessels, fire-floats, dredgers of all kinds, floating cranes, and other
                                  vessels, excluding floating or submersible drilling or production platforms,
                                  the navigability of which is subsidiary to their main function ; floating docks :
                                  A. Sea-going
         0) OJ No L 333, 30. 11 . 1978, p. 5 .
         O OJ No L 33, 4. 2. 1984, p. 2.
 ---pagebreak--- 14                              Official Journal of the European Communities                                          8 . 12 . 86
         2. Customs duties are suspended in respect of :
              (a) goods intended for incorporation in drilling or production platforms :
                   ( 1 ) fixed, subheading ex 84.23 A II a), operating in the territorial waters of Member
                         States,
                   (2) floating or submersible, subheading ex 89.03 A,
                   for the purposes of their construction, repair, maintenance, conversion or equipping.
                   Those goods such as motor fuel, lubricants and gas, which are necessary for the
                   operation of machines and apparatus which do not affect permanently, and are not
                   integral parts of, the platforms and which are used on board for their construction,
                   repair, maintenance, conversion or equipping are regarded also as being used for
                   incorporation in drilling or production platforms ;
              (b) tubes, pipes, cables and their connecting pieces linking these drilling or production
                   platforms to the mainland .
        3. The suspensions shall be subject to such conditions as may be determined by the com­
             petent authorities with a view to customs control of the use of such goods.
    B. Civil aircraft and goods for use in civil aircraft
         1 . Relief from customs duty is provided for :
             — civil aircraft,
             — certain goods for use in civil aircraft and for incorporation therein in the course of
                  their manufacture, repair, maintenance, rebuilding, modification or conversion,
             — ground flying trainers and their parts.
             These goods are covered by subheadings (*) with a footnote reference in the following
             terms :
                  "Entry under this subheading is subject to conditions to be determined by the com­
                 petent authorities. See also Section II, paragraph B, of the Preliminary Provisions."
        2. For the purposes of paragraph 1 , "civil aircraft" means aircraft other than aircraft used
             in military or similar services in the Member States which carry a military or non-civil
             registration.
        3 . For the application of paragraph 1 , second jjndent, the expression "for use in civil air­
             craft" in all relevant subheadings (') shall include goods for use in ground flying trainers
             for civil use .
   C. Standard rate of duty
        1 . Customs duty shall be charged at the flat rate of 10 % ad valorem on goods :
             — sent in small consignments to private individuals, or
             — contained in travellers' personal luggage,
             provided that such importations are not of a commercial nature and that the total value
             of such goods does not exceed 115 ECU per consignment or per traveller.
             Such flat rate assessment shall not apply to goods falling within Chapter 24.
   (') The subheadings concerned are within the following headings : 39.07, 40.09, 40.11 , 40.14, 40.16, 62.05,
       68.13, 68.14, 70.08 , 73.18 , 73.25, 73.38 , 76.06, 81.04, 83.02, 83.07, 83.08 , 84.06, 84.07, 84.08, 84.10,
       84.11 , 84.12, 84.15 , 84.17, 84.18 , 84.21 , 84.22, 84.53, 84.59, 84.63, 84.64, 85.01 , 85.04, 85.08 , 85.12,
       85.14, 85.15, 85.17, 85.20, 85.22, 85.23, 88.01 , 88.02, 88.03, 88.05, 90.01 ,. 90.02, 90.14, 90.18 , 90.23,
       90.24 , 90.27, 90.28 , 90.29, 91.03 , 91.08 , 94.01 and 94.03 .
 ---pagebreak--- 8 . 12 . 86                              Official Journal of the European Communities                            15
               2. An importation shall be treated as not being of a commercial nature if:
                    — it is occasional,
                    — it consists solely of goods for personal or family use by the consignee or, in the case
                        of travellers, imported goods intended as gifts : such goods shall be of such kind or
                        quality that there is no indication that they are being imported for any commercial
                        purpose .
               3 . The flat rate charge shall apply independently of the duty-free admission granted in
                    respect of goods contained in travellers' personal luggage, in accordance with Articles 45
                    to 49 of Regulation (EEC) No 918 / 83 (*).
               4. The flat rate of customs duty shall not apply to goods imported under the conditions set
                 . out above if the person entitled has, before the said flat rate is applied to them, requested
                    that they be subject to the customs duties appropriate to them. All the goods making up
                    the consignment shall then be subject to the import duties which are appropriate to them,
                    without prejudice to the duty-free admission under Articles 45 to 49 of Regulation
                    (EEC) No 918 / 83 .
                    For the purposes of the first subparagraph, import duties shall mean both customs duties
                    and charges having equivalent effect and agricultural levies and other import charges
                    provided for under the common agricultural policy or under specific arrangements laid
                    down for certain goods resulting from the processing of agricultural products.
               5 . Member States may round off the amount in national currency resulting from the con­
                    version of the sum of 1 1 5 ECU.
               6. Member States may maintain unchanged the equivalent in national currency of the sum
                    of 115 ECU if, at the time of the annual adjustment provided for in the first paragraph
                    of Article 2 (2) of Regulation (EEC) No 2779/78 , as last amended by Regulation (EEC)
                    No 289/84, the conversion of this amount, before rounding off provided for in para­
                    graph 5, results in a change of less than 5 % in the equivalent in national currency.
            D. Packings imported full
                1 . Packings, as defined in Section I, C, 2, imported full and put into free circulation at the
                     same time as the goods contained therein shall be :
                     (a) chargeable at the same rate of customs duty as the goods contained therein :
                         — where such goods are subject to an ad valorem customs duty, or
                         — where the packings are to be included in the dutiable weight of the goods con­
                             tained therein ;   N
                     (b) admitted free of customs duties :
                         — where the goods contained therein are free of customs duty, or
                         — where the goods contained therein are dutiable otherwise than by reference to
                             weight Of value, or
                         — where the weight of the packings is not to be included in the dutiable weight of
                             the goods contained therein ;
            0) OJ No L 105, 23. 4. 1983, p. 1 .
 ---pagebreak--- 16                       Official Journal of the European Communities                                12.86
          (c) chargeable at the rates of customs duty appropriate to them, notwithstanding sub­
              paragraphs (a) and (b) above :
              — where they are not of a type normally used for the goods contained therein and
                  have an independent and durable use other than as packings, or
              — where they have been used in order to evade payment of customs duties applica­
                  ble thereto in accordance with their tariff description.
      2 . Where packings covered by the provisions of paragraphs 1 (a) and (b) contain goods of
          several different tariff descriptions, the weight and value of the packings shall, for the
          purpose of determining their dutiable weight or value, be apportioned between all the
          goods contained, in proportion to the weight or value of those goods.
   Note
   A heading number placed between square brackets in column 1 of the Schedule of Customs
   Duties indicates that the heading has been deleted (for example, headings Nos [05.06], [29.18],
   and [95.01 ]).
 ---pagebreak--- 8 . 12 . 86 Official Journal of the European Communities 17
                             PART II
             SCHEDULE OF CUSTOMS DUTIES
 ---pagebreak---  ---pagebreak--- 8 . 12.86                                           Official Journal of the European Communities                                                         19
                                                                          SECTION I
                                                     LIVE ANIMALS ; ANIMAL PRODUCTS
                                                                      .   CHAPTER 1
                                                                        LIVE ANIMALS
Notes
1 . This Chapter covers all live animals except :
     (a) Fish, crustaceans and molluscs, of headings Nos 03.01 and 03.03 ;
     (b) Microbial cultures and other products of heading No 30.02 ; and
     (c) Animals of heading No 97.08 .
2. Any reference in this Chapter to a particular genus or species, except where the context otherwise requires, includes a
     reference to the young of that genus or species.
IIl                                                                                                                                   Rate of duty
      Heading                                                                                                               Autonomous
                                                                   Description                                                                Conventional
       number                                                                                                                     %
                                                                                                                               or levy              %
                                                                                                                                  (L)
          1                                                             2                                                          3                4
        01.01         Live horses, asses, mules and hinnies :
                      A. Horses :
                                I. Pure-bred breeding animals (a)                                                                Free              Free
                               II. For slaughter (a)                                                                               11               4
                             III. Other                                                                                           23                18
                      B. Asses                                                             .                                       12
                      C. Mules and hinnies                                                                                         17
        01.02         Live animals of the bovine species :
                      A. Domestic species :
                                I. Pure-bred breeding animals (a)                                                                Free              Free
                               II. Other                                                                                      16 + (L)           (c) (d)
                                                                                                                               (b) (*)
                      B. Other                                                                                                   Free
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
(b) Subject to certain conditions prescribed in Article 13 of Council Regulation (EEC) No 805/68 of 27 June 1968, the levy which was to be applied to
     young male bovine animals intended for fattening, of a live weight of 300 kg or less may be totally or partially suspended.
(c) A rate of 6 % is applicable within the limits of an annual tariff quota, to be granted by the competent authorities, of 20 000 heifers and cows (other
      than for slaughter) of the following mountain breeds : grey, brown, yellow, spotted Simmental and Pinzgau. Qualification for the quota is subject to
      conditions to be determined by the competent authorities of the Member State of destination.
(d) A rate of 4 % is applicable within the limits of an annual tariff quota, to be granted by the competent authorities, of 5 000 bulls, cows and heifers
      (other than for slaughter) of the following breeds : spotted Simmental, Schwyz and Fribourg. To* qualify for the quota, animals of the breeds specified
      must be covered by the following documents :
      — bulls : pedigree certificate ;
      — cows and heifers : pedigree certificate or herd book entry certificate attesting to the purity of the breed.
 (*) In certain conditions a levy is applicable in addition to the customs duty.
 ---pagebreak--- 20                                              Official Journal of the European Communities                                          8 . 12.86
\I                                                                                                                     Rate of duty
    Heading                                                                                                  Autonomous
                                                               Description                                         %
                                                                                                                               Conventional
     number
                                                                                                                or levy               %
                                                                                                                  (L)
        1                                                           2                                              3                   4
      01.03        Live swine :
                  A. Domestic species :
                             I. Pure-bred breeding animals (a)                                                   Free               Free
                           II. Other :
                                a) Sows having farrowed at least once, of a weight of not less than
                                   160 kg                                                                      16 (L)
                                b) Other                                                                       16 (L)
                  B. Other                                                                                       Free                —
     01.04        Live sheep and goats :
                  A. Pure-bred breeding animals (a) :
                            I. Sheep                                                                            Free               Free
                           II . Goats                                                                              5
                  B. Other :
                            I. Sheep                                                                           15 (L)                —
                          II. Goats                  ;                                                          5 (L)
     01.05        Live poultry, that is to say, fowls, ducks, geese, turkeys and guinea fowls :
                  A. Of a weight not exceeding 185 g :
                            I. Turkeys and geese                                                               12 (L)               —
                          II. Other                                                                            12 (L)
                  B. Other :
                            I. Fowls                                                                           12  (L)
                          II. Ducks                                                                            12  (L)
                         III . Geese                                                                       .   12  (L)
                         IV. Turkeys                                                                           12  (L)              —
                          V. Guinea fowls                                                                      12  (L)
     01.06        Other live animals :
ll                A. Domestic rabbits                                                                             10                 6
ll                B. Pigeons                                                                                      12                 10
                  C. Other                                                                                      Free                (b)
   (a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
   (b) See Annex.
 ---pagebreak--- 8.12.86                                  Official Journal of the European Communities                                       2
                                                           CHAPTER 2
                                              MEAT AND EDIBLE MEAT OFFALS
Note
This Chapter does not cover :
(a) Products of the kinds described in headings Nos 02.01 , 02.02, 02.03, 02.04 and 02.06, unfit or unsuitable for human
    consumption ;
(b) Guts, bladders or stomachs of animals (heading No 05.04) and animal blood (heading No 05.15); or
(c) Animal fat, other than products of heading No 02.05 (Chapter 15).
Additional Notes
1. A. For the purposes ofheading No 02.01, thefollowing expressions shall have the meanings hereunder assigned to them:
      (a) "Carcases ofbovine animals" for the purposes ofsubheading 02.01 A II: whole carcases ofthe slaughtered animals
           after having been bled, eviscerated and skinned, imported with or without the heads, with or without the feet and
           with or without the other offals attached. Where carcases are imported without the heads, the latter must have been
           separatedfrom the carcase at the atloido-occipitaljoint. When imported without the feet, the latter must have been
           cut off at the carpo-metacarpal or tarso-metatarsal joints; "carcase" shall include the front part of the carcase
           comprising all the bones and the scrag, neck and shoulder having more than 10pairs ofribs;
      (b) "Half-carcases of bovine animals", for the purposes of subheading 02.01 A II: the product resulting from the
           symmetrical division ofthe whole carcase through the centre ofeach cervical, dorsal, lumbar and sacral vertebra and
           through the centre ofthe sternum and ofthe ischio-pubic symphysis; "half-carcase" shall include the front part ofthe
           half-carcase comprising all the bones and the scrag, neck and shoulder having more than 10 ribs;
      (c) "Compensated quarters", for the purposes ofsubheadings 02.01 All a) 1 and All b) 1 : portions composed ofeither:
           — forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the 10th rib; and hind­
                quarters comprising all the bones and the thigh and sirloin*and cut at the third rib; or
           — forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the fifth rib, with the whole
                ofthe flank and breast attached; and hindquarters comprising all the bones and the thigh and sirloin, and cut at
                the eighth cut rib.
            The forequarters and the hindquarters constituting "compensated quarters" must be imported at the same time and
           in equal numbers, and the total weight ofthe forequarters must be the same as that ofthe hindquarters; however, a
           difference between the weights of the two parts of the consignment is allowed provided that this does not exceed
            3 % ofthe weight ofthe heavier part (forequarters or hindquarters);
       (d) "Unseparatedforequarters", for the purposes ofsubheadings 02.01 A II a) 2 and A II b) 2 : the front part ofa carcase
           comprising all the bones and the scrag, neck and shoulder, with a minimum offour pairs ofribs and a maximum of
            10pairs ofribs (thefirstfour pairs ofribs must be whole, the others may be cut) with or without the thinflank;
       (e) "Separated forequarters ", for the purposes of subheadings 02.01 A II a) 2 and A lib) 2: the front part of a half­
           carcase comprising all the bones and the scrag, neck and shoulder, with a minimum offour ribs and a maximum of
            10 ribs (the firstfour ribs must be whole, the others may be cut) with or without the thin flank;
       (f) "Unseparated hindquarters ", for the purposes ofsubheadings 02.01 A Ila) 3 and A II b) 3 : the rear part ofa carcase
            comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three pairs ofwhole or
            cut ribs, with or without the shank and with or without the thin flank;
 ---pagebreak--- 22                                           Official Journal of the European Communities                                   8 . 12.86
        (g) "Separated hindquarters " for the purposes of subheadings 02.01 A II a) 3 and A lib) 3 : the rear part of a half­
             carcase comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three whole or
             cut ribs, with or without the shank and with or without the thin flank;
        (h) 11. "Crop " and "chuck and blade " cuts, for the purposes ofsubheading 02.01 A lib) 4 bb) 22 : the dorsal part ofthe
                 forequarter, including the upper part ofthe shoulder, obtainedfrom a forequarter with a minimum offour ribs
                  and a maximum of 10 ribs by a cut along a straight line through the point where the first rib joins the first
                  sternal segment to the point ofreflection ofthe diaphragm on the 10th rib;
             22. "Brisket" cut, for the purposes of subheading 02.01 A II b) 4 bb) 22 : the lower part of the forequarter
                  comprising the brisket navel end and the brisket point end.
   B. In determining the number ofwhole or cut ribs referred to in paragraph A, only those attached to the backbone shall be
       taken into consideration.
2. A. Thefollowing expressions shall have the meanings hereunder assigned to them :
       (a) "Whole carcases or half-carcases ", for the purposes of subheading 02.01 A III a) 1 : slaughtered pigs in the form of
            carcases ofdomestic swine which have been bled and eviscerated andfrom which the bristles and hooves have been
            removed. Half-carcases are derived from whole carcases by division through the centre of each cervical, dorsal,
            lumbar and sacral vertebra and through the centre of the sternum and the ischio-pubic symphysis. These whole
            carcases and half-carcases may be with or without head, feet, flare fat, kidneys, tail or diaphragm. Halfcarcases may
            be with or without spinal cord, brain or tongue. Whole carcases and half-carcases ofsows may be with or without
            udders (mammary glands);
       (b) "Legs ", for the purposes of subheading 02.01 A III a) 2 and "hams ", for the purposes ofsubheadings 02.06 B I a) 3
            and B lb) 1 : the posterior (caudal) part of the halfcarcase including bones, with or without foot, shank, rind or
            subcutaneous fat.
             The leg (ham) is separatedfrom the rest ofthe half-carcase so that it includes, at most, the last lumbar vertebra;
       (c) "Fore-ends ", for the purposes ofsubheadings 02.01 A III a) 3 and 02.06 B I a) 4 and Bib) 2 : the anterior (cranial)
            part ofthe half-carcase without the head, including bones, with or withoutfoot, shank, rind or subcutaneous fat.
            The fore-end is separatedfrom the rest ofthe halfcarcase so that it includes, at most, the fifth dorsal vertebra.
            The upper (dorsal) part of the fore-end, whether or not containing the blade-bone and attached muscles (neck-end
            in fresh or collar in salted condition), is considered a cut of the loin, when it is separatedfrom the lower (ventral)
           part ofthe fore-end, at most by a cut just below the vertebral column;
      (d) "Shoulders ", for the purposes ofsubheadings 02.01 A III a) 3 and 02.06 B I a) 4 and Bib) 2 : the lower part ofthe
           fore-end whether or not containing the blade-bone and attached muscles, including bones, with or without foot,
            shank, rind or subcutaneous fat.
            The blade-bone and attached muscles imported separately shall remain classified in this subheading as a part of the
            shoulder;
       (e) "Loins ", for the purposes of subheadings 02.01 A III a) 4 and 02.06 B I a) 5 and Bib) 3 : the upper part of the
            halfcarcase, extending from the first cervical vertebra to the caudal vertebrae, including bones, with or without the
            tenderloin, blade-bone, subcutaneous fat or rind.
            The loin is separatedfrom the lower part ofthe half-carcase by a cutjust below the vertebral column;
      (f) "Bellies ", for the purposes of subheadings 02.01 A III a) 5 and 02.06 B I a) 6 and Bib) 4 : the lower part of the
            half-carcase situated between the leg (ham) and the shoulder, commonly known as "streaky", with or without bones,
            but with the , rind and the subcutaneous fat;
      (g) "Bacon sides ", for the purposes of subheading 02.06 B I a) 1 : the pig half-carcase without the head, cheek, chap,
           feet, tail, flare fat, kidney, tenderloin, blade-bone, sternum, vertebral column, pelvic bone and diaphragm;
      (h) "Spencers ", for the purposes ofsubheading 02.06 B I a) 1 : the bacon side without the ham, whether or not boned;
 ---pagebreak--- 8 . 12. 86                                  Official Journal of the European Communities                                          23
         (ij) "3/4 sides " for the purposes of subheading 02.06 B I a) 2 : the bacon side without the fore-end, whether or not
              boned;
         (k) "Middles ", for the purposes ofsubheading 02.06 B I a) 2 : the bacon side without the ham and the fore-end, whether
              or not boned.
              The subheading also includes cuts of middles containing tissue ofloin and belly in natural proportion to the entire
              middles.
     B. The parts of the cuts defined under paragraph 2 (A) (b), (c), (d) and (e) fall within the same subheadings only if they
         contain muscle tissue and bones in natural proportion to the entire cuts.
         Ifthe cuts falling under subheadings 02.06 B I a) 3 and B I a) 4 as well as 02.06 Bib) 1 and B lb) 2 are derivedfrom
         a bacon side from which the bones indicated under paragraph 2(A) (g) have already been removed, the lines ofcutting
         shallfollow those defined under paragraph 2 A (b), (c) and (d) respectively; in any case, these cuts or parts thereofshall
         contain bones.
     C. For the purposes ofsubheadings 02.01 B II c) 1 and 02.06 B II a), "heads " shall have the meaning ofheads or halves of
         heads ofdomestic swine, with or without the brains, cheeks or tongues.
         The head is separatedfrom the rest ofthe halfcarcase by a straight cut parallel to the cranium.
          The cheeks, snouts and ears as well as the meat attached to the head,,particularly to the rear part (including the chaps),
         are considered parts of heads. The boneless meat of the fore-end (including the jowl) falls within sub­
         headings 02.01 A III a) 6 aa) and 02.06 B I a) 7 aa) and Bib) 5 aa), as the case may be.
     D. For the purposes ofsubheading 02.05 A, "subcutaneous pig fat" shall have the meaning of the fatty tissue which accu­
         mulates under the rind ofthe pig and adheres to it, irrespective ofthe part of the pig from which it comes; in any case,
         the weight ofthe fatty tissue shall exceed the weight ofthe rind.
          The subheading also includes subcutaneous pig fatfrom which the. rind has been removed.
     E. For the purposes of subheading 02.06 B I b), products in which the water/protein ratio in the meat (nitrogen content
          x 6,25) is 2,8 or less shall be considered as "dried or smoked". The nitrogen content shall be determined according to
         ISO method 937-1978.
3. A. For the purposes ofheading No 02.01, the following expressions shall have the meanings hereunder assigned to them :
          (a) "Carcases ", for the purposes ofsubheadings 02.01 A IVa) 1 and b) 1 : whole carcases ofthe slaughtered animals after
              having been bled, eviscerated and skinned, imported with or without the heads, with or without the feet and with
              or without the other offals attached. Where carcases are imported without the heads, the latter must have been
              separatedfrom the carcase at the atloido-occipital joint. When imported without the feet, the latter must have been
              cut offat the carpo-metacarpal or tarso-metatarsaljoints;
          (b) "Half carcases ", for the purposes of subheadings 02.01 A IVa) 1 and b) 1 : the product resulting from the
              symmetrical division ofthe whole carcase through the centre ofeach cervical, dorsal, lumbar and sacral vertebra and
              through the centre ofthe sternum and ofthe ischio-pubic symphysis;
          (c) "Short-forequarters ", for the purposes ofsubheadings 02.01 A IVa) 2 and b) 2 : the anterior part ofthe carcase with
              or without the breast including all the bones and the shoulders, scrag and middle neck, cut at right-angles to the
              backbone with a minimum offive and a maximum ofseven pairs ofwhole or cut ribs;
          (d) "Short forequarter", for the purposes ofsubheadings 02.01 A IVa) 2 and b) 2: the anterior part of the half-carcase
               with or without the breast including all the bones and the shoulder, scrag and middle neck, cut at right-angles to the
               backbone with a minimum offive and a maximum ofseven whole or cut ribs;
 ---pagebreak--- 24                                           Official Journal of the European Communities                                 8 . 12.86
         (e) "Chines and/or best ends " for the purposes of subheadings 02.01 A IVa) 3 and b)3 : the remaining part of the
              carcase after the legs and short forequarters have been removed with or without the kidneys; the chines when
              separatedfrom the best ends must include a minimum offive lumbar vertebrae; the best ends when separatedfrom
              the chines must include a minimum offive pairs ofwhole or cut ribs;
        if) "Chine and/or best end" for the purposes of subheadings 02.01 A IVa) 3 and b)3 : the remaining part of the
              half-carcase after the legs and short forequarters have been removed with or without the kidney, the chine when
              separatedfrom the best end must include a minimum offive lumbar vertebrae; the best end when separatedfrom the
              chine must include a minimum offive whole or cut ribs;
        (g) "Legs ", for the purposes of subheadings 02.01 A IV a) 4 and b) 4: the rear part of the carcase comprising all the
              bones and the legs and cut at right-angles to the backbone at the sixth lumbar vertebra just under the ilium or at
              the fourth sacral vertebra through the ilium anterior to the ischio-pubic symphysis;
        (h) "Leg ", for the purposes ofsubheadings 02.01 A IV a) 4 and b) 4 : the rear part ofthe half-carcase comprising all the
              bones and the leg and cut at right-angles to the backbone at the sixth lumbar vertebra just under the ilium or at the
             fourth sacral vertebra through the ilium anterior to the ischio-pubic symphysis.
    B. In determining the number ofwhole or cut ribs referred to in paragraph A, only those attached to the backbone shall be
        taken into consideration.
4. For the purpose of subheading 02.02 B IIf), "goose or duck paletots " shall be taken to mean geese or ducks plucked and
    completely drawn, without heads orfeet, with carcase bones (breastbone, ribs, backbone and sacrum) removed but with the
   femurs, tibias and humeri.
5. In accordance with Regulation (EEC) No 3324/80, the import duty applicable to mixtures falling within this Chapter shall
    be calculated as follows :
    (a) in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component
         applies;
    (b) in other mixtures, the rate applicable shall be that ofthe component which results in the highest amount ofimport duty.
6. (a) Uncooked seasoned meats fall under Chapter 16. "Seasoned meat" shall be uncooked meat that has been seasoned either
         in depth or over the whole surface of the product with seasoning either visible to the naked eye or clearly
        distinguishable by taste.
    (b) Products falling within heading No 02.06 to which seasoning has been added during the process ofpreparation remain
         classified therein provided that the addition ofseasoning has not changed their character.
7. (a) For the purposes of subheadings 02.02 B II a), b), c), d) and e), "poultry cuts, unboned (bone-in)", shall be taken to
         mean the cuts specified therein, including all bones.
   (b) Poultry cuts as referred to in (a) which have been partly boned shallfall within subheading 02.02 B II g).
 ---pagebreak---                                                                                                                                                                25
8.12.86                                              Official Journal of the European Communities
                                                                                                                                         Rate of duty
                                                                                                                              Autonomous
      Heading                                                                                                                                    Conventional
                                                                    Description                                                     °/o
      number
                                                                                                                                  or levy               %
                                                                                                                                    (L)
                                                                         2                                                           3                   4
          1
        02.01          Meat and edible offals of the animal falling within heading No 01.01 , 01.02, 01.03 or
                       01.04, fresh, chilled or frozen :
                       A. Meat :
                                                                                                                                     16                  8
                                I. Of horses, asses, mules and hinnies
                               II. Of bovine animals :
                                   a) Fresh or chilled :
                                        1 . Carcases, half-carcases or "compensated" quarters                                        20                 (a)
                                                                                                                                + (L) (*)
                                        2 . Separated or unseparated forequarters                                                    20                 (a)
                                                                                                                                + (L) (*)
                                        3. Separated or unseparated hindquarters                                                     20                 (a)
                                                                                                                                + (L) n
                                        4.   Other :
                                             aa) Unboned (bone-in)                                                                   20                 (a)
                                                                                                                                + (L) (*)
                                             bb) Boned or boneless                                                                   20                 (a)
                                                                                                                                + (L) n
                                   b) Frozen :
                                         1 . Carcases, half-carcases or "compensated" quarters                                       20              (a) (b)
                                                                                                                                 + (L) (*)
                                        2. Separated or unseparated forequarters                                                     20               (a) (b)
                                                                                                                               + (L) (c) (*)
                                         3. Separated or unseparated hindquarters                                                    20               (a) (b)
                                                                                                                                 + (L) (*)
                                         4.   Other :
                                              aa) Unboned (bone-in)                                                                   20              (a) (b)
                                                                                                                                 + (L) (*)
                                              bb) Boned or boneless :
                                                    1 1 . Forequarters, whole or cut into a maximum of five
                                                          pieces, each quarter being in a single block;
                                                          "compensated" quarters in two blocks, one of which
                                                          contains the forequarter, whole or cut into a maximum of
                                                          five pieces, and the other, the hindquarter, excluding the
                                                          tenderloin, in one piece                                                    20               (a) (b)
                                                                                                                               + (L) (c) (*)
                                                    22. Crop, chuck and blade and brisket cuts (d)                                    20               (a) (b)
                                                                                                                               + (L) (c) (*)
                                                    33 . Other                                                                        20            (a) (b) (e)
                                                                                                                               + (L) (c) (*)
 (a) A rate of 20 % shall be applicable for "high quality" meat, with or without* bone, falling within subheading ex 02.01 A II, within the limits of a global
       annual tariff quota of 29 800 tonnes, without prejudice to the tariff quota for subheading 02.01 A II b). Qualification for the quota is subject to
       conditions to be determined by the competent authorities.
 (b) A rate of 20 °/o shall be applicable within the limits of a global annual tariff quota of 50 000 tonnes (without bone), of which 16 500 tonnes may be
       subject to the application of monetary compensatory amounts.
 (c) Subject to certain conditions provided for in Article 14 of Council Regulation (EEC) No 805/68 of 27 June 1968, the levy on frozen meat intended for
       processing may be totally or partially suspended.                                                                                                          •
  (d) Entry under this subheading is subject to the production of a certificate issued in accordance with the conditions laid down by the competent auth
  (e) A rate of 20 % for buffalo meat shall be applicable within the limits of an annual tariff quota of 2 250 tonnes (without bone), without prejudice to the
       tariff quota for subheading 02.01 A II b). Qualification for the quota is subject to conditions to be determined by the competent authorities.
  ("■) In certain conditions a levy is applicable in addition to the customs duty.
 ---pagebreak---    26                                                     Official Journal of the European Communities                          8 . 12.86
                                                                                                                  Rate of duty
       Heading                                                                                          Autonomous
        number                                                        Description                              %          Conventional
                                                                                                            or levy             %
                                                                                                              (L)
           1                                                              2                                    3                 4
        02.01          A.    III. Of swine :
       (cont'd)                    a) Of domestic swine :
                                           1.     Carcases or half-carcases                                20 (L)
                                           2 . Legs and parts thereof                                      20 (L)
                                           3. Fore-ends or shoulders ; parts thereof                       20 (L)
                                           4. Loins and parts thereof                                      20 (L)
                              J-         ,    .
                                     . 5 . Bellies and parts thereof                                      20 (L)
                                          6.      Other :
                                                  aa) Boned or boneless                                   20 (L)
                                                  bb) Other                                               20 (L)
                                  b) Other                                                                    7
                                                                                                                                3 (
                            IV. Of sheep or goats :
                                  a) Fresh or chilled :
                                         1.      Carcases or half-carcises                            .   20 (L)               20
                                        2. Short forequarters                                             20 (L)               20
                                        3.       Chines and /or best ends                                 20 (L)               20
                                        4.       Legs                                                     20 (L)              20
                                        5.       Other :
                                                 aa) Unboned (bone-in)                                   20 (L)               20
                                                 bb) Boned or boneless                                   20 (L)               20
                                  b) Frozen :
                                        1.      Carcases or half-carcases                                20 (L)               20
                                        2 . Short forequarters                                           20 (L)               20
                                        3.      Chines and /or best ends                                 20 (L)               20
                                        4.      Legs                                                     20 (L)               20
                                       5.       Other :
                                                aa) Unboned {bone-in)                                    20 (L)               20
                                                bb) Boned or boneless                                    20 (L)              20
                     B. Offals :      -
                             I. For the manufacture of pharmaceutical products (a)                        Free              Free
                            II. Other :              :
                                 a) Of horses, asses, mules and hinnies                                     16               10
                                b) Of bovine animals :
                                     '1 .       Livers " ... !                                             20                 7
                                     2.        Other                                                       20                 4
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 8.12.86                                 Official Journal of the European Communities                                           27
                                                                                                            Rate of duty
   Heading                                                                                          Autonomous
                                                      Description                                       %           Conventional
   number
                                                                                                      or levy
                                                                                                        (L)
      1                                                    2                                             3               4
    02.01   Β.      II. c) Of domestic swine:
   (cont'd)
                           1.    Heads and parts thereof                                              20 (L)             4
                           2.    Feet or tails                                                        20 (L)             4
                           3.    Kidneys                                                              20 (L)             4
                           4.    Livers                                                               20 (L)             7
                           5.    Hearts, tongues or lungs                                             20 (L)             4
                           6.    Livers, hearts, tongues and lungs with windpipe and gullet ail
                                 attached                                                             20 (L)             4
                           7.    Other                                                                20 (L)             4
                        d) Other                                                                        12               3
    02.02   Dead poultry (that is to say, fowls, ducks, geese, turkeys and guinea fowls) and edible
            offals thereof (except liver), fresh, chilled or frozen:
            A. Whole poultry:
                     I. Fowls:
                        a) Plucked and gutted, with heads and feet, known as "83 % chickens"          18 (L)           ,  -
                        b) Plucked and drawn, without heads and feet but with hearts, livers and
                           gizzards, known as "70 % chickens"                                         18 (L)              -
                        c) Plucked and drawn, without heads and feet and without hearts, livers
                           and gizzards, known as "65 % chickens"                                     18 (L)              -
                    II. Ducks:
                        a) Plucked, bled, gutted but not drawn, with heads and feet, known as
                           " 8 5 % ducks"                                                             18 (L)              -
                        b) Plucked and drawn, without heads and feet but with hearts, livers and
                           gizzards, known as "70 % ducks"                                            18 (L)               -
                        c) Plucked and drawn, without heads and feet and without hearts, livers
                           and gizzards, known as "63 % ducks"                                        18 (L)               -
                   III. Geese:
                        a) Plucked, bled, not drawn, with heads and feet, known as "82 %
                           geese"                                                                     18 (L)               -
                        b) Plucked and drawn, without heads and feet, with or without hearts
                           and gizzards, known as "75 % geese"                                        18 (L)               -
                   IV. Turkeys:
                        a) Plucked and drawn, without heads and feet but with necks, hearts,
                           livers and gizzards, known as "80 % turkeys"                               18 (L)               -
                        b) Plucked and drawn, without heads and feet and without necks, hearts,
                           livers, and gizzards, known as "73 % turkeys" . . :                        18 (L)               -
                    V. Guinea fowls                                                                   18 (L)               -
 ---pagebreak--- 28                                       Official Journal of the European Communities                           8 . 12.86
ll                                                                                               Race of duty
   Heading                                                                              Autonomous
    number                                             Description                            %          Conventional
                                                                                           or levy              °/o
                                                                                             (L)
       1                                                   2                                   3                 4
    02.02    B. Poultry cuts (excluding offals) :
   (cont'd)          I. Boned or boneless :
                         a) Of geese                                                       18 (L)
                         b) Of turkeys                                                     18 (L)
                         c) Of other poultry                                               18 (L)
                    II. Unboned (bone-in):
                        a) Halves or quarters :
                             1 . Of fowls . . .'                                          18 (L)
                            2.   Of ducks                                                 18 (L)
                            3. Of geese                                                   18 (L)
                            4. Of turkeys                                                 18 (L)
                            5. Of guinea fowls                                            18 (L)
                        b) Whole wings, with or without tips                              18 (L)
                        c) Backs, necks, backs with necks attached, rumps and wing tips   18 (L)
                        d) Breasts and cuts of breasts :
                            1 . Of geese                                                  18 (L)              —
                            2. Of turkeys                                                 18 (L)
                            3. Of other poultry                                           18 (L)
                        e) Legs and cuts of legs :
                            1 . Of geese                                                 18 (L)
                            2. Of turkeys :
                                 aa) Drumsticks and cuts of drumsticks                   18 (L)
                                 bb) Other                                               18 (L)
                            3. Of other poultry . . .                                    18 (L)
                       f) Goose or duck paletots                                         18 (L)
                       g) Other                                                          18 (L)
            C. Offals                                                                    18 (L)
   02.03    Poultry liver, fresh, chilled, frozen, salted or in brine :
            A. Fatty liver of goose or duck                                               5(L)                 3
            B. Other                                                                     16 (L)              10
   02.04    Other meat and edible meat, offals, fresh, chilled or frozen :
            A. Of domestic pigeons and domestic rabbits                                     13               10
            B. Of game                                                                      7                 3
            C. Other :
                   I. Whale and seal meat; frogs' legs                                      19               10
                  II. Other                                                                19                14
 ---pagebreak--- 8 . 12.86                                 Official Journal of the European Communities                                              29
                                                                                                                 Rate of duty
                                                                                                        Autonomous
     Heading                                          Description                                            %
                                                                                                                         Conventional
     number
                                                                                                          or levy             %
                                                                                                             (L)
                                                           2                                                  3               4
        1
      02.05  Pig fat free of lean meat and poultry fat (not rendered or solvent-extracted), fresh,
             chilled, frozen, salted, in brine, dried or smoked :
             A. Subcutaneous pig fat :
                      I. Fresh, chilled, frozen, salted or in brine                                       22 (L)
                     II. Dried or smoked                                                                  22 (L)
             B. Pig fat, other than that falling within subheading A                                      22 (L)
             C. Poultry fat                                                                               22 (L)
      02.06  Meat and edible meat offals (except poultry liver), salted, in brine, dried or smoked:
             A. Horsemeat, salted, in brine or dried                                                          16              10
             B. Meat and edible meat offals of domestic swine :
                      I. Meat :
                          a) Salted or in brine :
                              1 . Bacon sides or spencers ....'.                     v                     25 (L)
                              2.   3/4 sides or middles                                           • • •    25 (L)
                              3 . Hams and parts thereof . . .                                             25 (L)
                              4. Fore-ends or shoulders ; parts thereof                                    25 (L)
                              5 . Loins and parts thereof                                                  25 (L)
                              6. Bellies and parts thereof .              . .                              25 (L)
                              7.   Other :
                                   aa) Boned or boneless                                                   25 (L)
                                   bb) Other                                                               25 (L)
                          b) Dried or smoked :
                               1 . Hams and parts thereof                                                  25 (L)
                              2. Fore-ends or shoulders ; parts thereof                                    25 (L)
                              3 . Loins and parts thereof                                                  25 (L)
                              4. Belli6s and parts thereof                                                 25 (L)
                               5.  Other :
                                   aa) Boned or boneless                                                   25 (L)
                                   bb) Other                                                               25 (L)
                      II. Offals :
                           a) Heads and parts thereof                                                      25 (L)
                           b) Feet or tails                                                                25 (L)
                           c) Kidneys                                                                       25 (L)
                           d) Livers                                                                        25 (L)
                           e) Hearts, tongues or lungs                                                      25 (L)
                           f) Livers, hearts, tongues and lungs with windpipe and gullet all attached       25 (L)
                           g) Other                                                                         25 (L)
 ---pagebreak--- 30                                                 Official Journal of the European Communities                         8 . 12.86
                 \                                                                                        Rate of duty
     Heading                                                                                    Autonomous
      number                                                     Description                          %           Conventional
                                                                                                   or levy             %
                                                                                                     (L)
        -1                                                            2                               3 ,               4
      02.06         C. Other :
     (cont 'd)              I. Of bovine animals :
                                a) Meat :
                                    1 . Unboned (bone-in)                                            24
                                                                                                 + (L) n
                                    2.   Boned or boneless                                           24
                                                                                                 + (L) (*)
                                b) Offals                                                           24                 20
                           II. Of sheep and goats :
                                a) Meat :
                                    1 . Unboned (bone-in)                                         24 (L)
                                    2.   Boned or boneless                                        24 (L)
                               b) Offals                                                            24
                          III. Other                                                                24
   (*) In certain conditions a levy is applicable in addition to the customs duty.
 ---pagebreak--- 8.12.86                                         Official Journal of the European Communities                                                              31
                                                                      CHAPTER 3
                                                    FISH, CRUSTACEANS AND MOLLUSCS
Note
This Chapter does not cover:
(a) Marine mammals (heading N o 01.06) or meat thereof (heading N o 02.04 or 02.06);
(b) Fish (including livers and roes thereof)j crustaceans and molluscs, dead, unfit or unsuitable for human consumption
    by reason of either their species or their condition (Chapter 5) ; or
(c) Caviar or caviar substitutes (heading N o 16.04).
                                                                                                                                     Rate of duty
    Heading                                                                                                               Autonomous
                                                              Description                                                       %            Conventional
    number
                                                                                                                                                   %
                                                                                                                             or levy
                                                                                                                               (L)
        1                                                           2                                                            3                  4
     03.01          Fish, fresh (live or dead), chilled or frozen:
                   A. Freshwater fish:
                             I. Trout and other salmonidae:
                                a) Trout                                                                                        16                 12
                                b) Salmon                                                                                       16                 2
                                c) Lake white fish                                                                              16                 8
                                d) Other                      '                                                                 16                 10
                            II. Eels (Anguilla spp.)                                                                            10                 3
                           III. Carp                                                                                            10                 8
                           IV. Other:
                                a) Ornamental fish                                                                              10                Free
                                b) Other                                                                                        10                  8
                    B. Saltwater fish :
                             I. Whole, headless or in pieces:
                                a) Herring:                                         ,
                                    1.  From 15 February to 15 June:
                                        aa) Fresh or chilled                                                                  Free                Free
                                        bb) Frozen                                                                            Free                Free
                                    2.  From 16 June to 14 February:
                                        aa) Fresh or chilled                                                                 20 (a)            15 (a) (b)
                                                                                                                             20    a
                                        bb) Frozen                · · · ·                                                         ( )          15 (a) (b)
                                b) Sprats :
                                    1.  From 15 February to 15 June . .                                                       Free                Free
                                    2.  From 16 June to 14 February                                                             20                 13
(a) Subject to compliance with the reference price. A countervailing tax is provided for in the case of non-compliance with the reference price.
(b) Duty exemption within the limits of an annual tariff quota of 34 000 tonnes to be granted by the competent authorities and subject to compliance with
    the reference price.
 ---pagebreak---   32                                                     Official Journal of the European Communities                                               8.12.86
\l                                                                                                                                   Rate of duty
       Heading                                                                                                              Autonomous
        number                                                       Description                                                  %           Conventional
                                                                                                                               or levy              %
                                                                                                                                 (L)
          1                                                              2                                                        3                  4
        03.01          B.        I. c) Tuna (Thunnus spp. and Euthynnus spp.):
       (cont 'd)
                                           1 . For the industrial manufacture of products falling within heading
                                                No 16.04 (a):
                                                aa) Whole :
                                                     11 . Yellowfin tuna (Thunnus albacares):
                                                          aaa) Weighing not more than 10 kg each                             25 (b) (c)         22 (c) (d)
                                                          bbb) Other                                                         25 (b) (c)        22 (c) (d)
                                                    22 . Albacore (Thunnus alalunga)                                         25 (b) (c)        22 (c) (d)
                                                    33 . Other                                                               25 (b) (c)        22 (c) (d)
                                                bb) Gilled and gutted :
                                                     11 . Yellowfin tuna (Thunnus albacares):
                                                          aaa) Weighing not more than 10 kg each                            25 (b) (c)         22 (c) (d)
                                                          bbb) Other                                                        25(b) (c)          22 (c) (d)
                                                    22 . Albacore (Thunnus alalunga)                                        25 (b) (c)         22 (c) (d)
                                                    33 . Other                                                              25 (b) (c)         22 (c) (d)
                                               cc) Other (for example, "heads off") :
                                                    11 . Yellowfin tuna (Thunnus albacares):
                                                          aaa) Weighing not more than 10 kg each                            25 (b) (c)         22 (c) (d)
                                                          bbb) Other                                                        25 (b) (c)         22 (c) (d)
                                                    22 . Albacore (Thunnus alalunga)                                        25 (b) (c)         22 (c) (d)
                                                    33 . Other                                                       .      25 (b) (c)         22 (c) (d)
                                         2.    Other . . .                                                                    25 (c)          22 (c) (d).
                                    d) Sardines (Sardina pilchardus) :
                                         1.    Fresh or chilled                                                                 25                 23
                                         2.    Frozen                                                                           25                 23
                                    e) Sharks :
                                         1 . Dogfish (Squalus acanthias and Scyliorhinus spp.) :
                                               aa) Fresh or chilled                                                             15                8(e)
                                               bb) Frozen                              ;                                        15            ' 8(e)
                                         2.    Other                                                                            15                 8
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
(b) Total suspension for an indefinite period.
(c) Subject to compliance with the reference price. A countervailing tax is provided for in the case of non-compliance with the reference price.
(d) Duty exemption in respect of tunny intended for the canning industry, within the limits of an annual tariff quota of 30 000 tonnes to be granted by the
     competent authorities and subject to compliance with the reference price. Qualification for this quota is governed by conditions to be determined by
     the competent authorities.
(e) Duty rate reduced to 6 % in respect of piked dogfish (Squalus acanthias) within the limits of an annual tariff quota of 5 000 tonnes to be granted by
     the competent authorities.
 ---pagebreak--- 8.12.86                           Official Journal of the European Communities                                            33
                                                                                                       Rate of duty
   Heading                                                                                     Autonomous
                                              Description                                           %          Conventional
   number                                                                                                            %
                                                                                                 or levy
                                                                                                   (L)
      1                                            2                                                 3               4
    03.01   Β. I. f) Redfish (Sebastes spp.):
   (cont'd)           1.  Fresh or cHilled                                                          15               8
                      2.  Frozen                                                                    15               8
                  g) Atlantic halibut and lesser or Greenland halibut:
                      1.  Atlantic halibut (Hippoglossus hippoglossus) :
                          aa) Fresh or chilled                                                      15               8
                          bb) Frozen                                                                15               8
                      2.  Lesser or Greenland halibut (Reinhardtius hippoglossoides) :
                          aa) Fresh or chilled                                         ! . . .      15               8
                          bb) Frozen                                                                15               8
                  h) Cod (Gadus morhua, Boreogadus saida, Gadus ogac):
                      1.  Fresh or chilled                                                          15               12
                      2.  Frozen                                                                    15               12
                  ij) Saithe (Pollachius virens):
                      1.  Fresh or chilled              '                                           15               15
                      2.  Frozen                                                                    15               15
                  k) Haddock (Melanogrammus aeglefinus):
                      1.  Fresh or chilled                                                          15               15
                      2.  Frozen                                                                    15               15
                  I) Whiting (Merlangus merlangus):
                      1.  Fresh or chilled                                                          15               15
                      2.   Frozen                            . . . . . . .                          15               15
                  m) Ling (Molva spp.):
                      1.  Fresh or chilled                                                          15               15
                      2.   Frozen                                                                   15               15
                  n) Alaska pollack (Theragra chalcogramma) and pollack (Pollachius
                      pollachius) :
                      1.   Fresh or chilled                                                         15               15
                      2.   Frozen                                                                   15               15
                  o) Mackerel (Scomber scombrus, Scomber japonicus and Orcynopsis
                      unicolor):
                      1.   From 15 February to 15 June:
                           aa) Fresh or chilled                                                   Free              Free
                           bb) Frozen                                                              Free             Free
                      2.   From 16 June to 14 February:
                           aa) Fresh or chilled                                                     20               2Q
                           bb) Frozen                                                               20               20
                  p) Anchovies (Engraulis spp.):
                      1.   Fresh or chilled                                                         15               15
                      2.   Frozen                                                                   15               15
 ---pagebreak---   34                                              Official Journal of the European Communities                                                  8 . 12.86
                                                                                                                                 Rate of duty
      Heading                                                                                                           Autonomous
       number                                                 Description                                                     %          Conventional
                                                                                                                          or levy               °/o
                                                                                                                             (L)
            1                                                      2                                                          3                  4
       03.01         B.       I. q) Plaice (Pleuronectes platessa) :
      (cont'd)                         1.  Fresh or chilled                                                                  15                 15
                                      2.   Frozen                                                                            15                15
                                 r) Flounder (Platichthys flesus) :
                                       1. Fresh or chilled                                                                   15                15
                                     i
                                     2.   Frozen                                                                             15                15
                                 s) Sea-bream of the species Dentex dentex and Pagellus spp. :
                                      1.  Fresh or chilled                                                                   15                15
                                     2.   Frozen                       ;                                                     15                15
                                 t) Hake (Merluccius spp.) :
                                      1.  Fresh or chilled                                                                   15             15(a)
                                     2.   Frozen                                                                             15             15(a)
                                 u) Megrim (Lepidorhombus spp.) :
                                     1.   Fresh or chilled .                                                                 15                15
                                     2.   Frozen                                                                             15                15
                                 v) Ray's bream (Brama spp.) :
                                     1.   Fresh or chilled                                                                  15                 15
                                     2.   Frozen                                                                            15                 15
                                 w) Monkfish (Lophius spp.) :
                                     1.   Fresh or chilled                                                                  15                 15
                                    2.    Frozen                                                                            15                 15
                                 x) Blue whiting (Micromesistius poutassou or Gadus poutassou)                              15                 15
                                 y) Other                                                                                   15                 15
                            II. Fillets :
                                 a) Fresh or chilled                                                                        18                18
                                 b) Frozen :
                                     1 . Of cod (Gadus morhua, Boreogadus saida, Gadus ogac)                                18              15(b)
                                    2. Of saithe (Pollachius virens)                                                        18                15
                                    3.    Of haddock (Melanogrammus aeglefinus)                                             18                15
           I .
                                    4.    Of redfish (Sebastes spp.)                                                        18                12
                                    5.    Of whiting (Merlangus merlangus)                                                  18                15
                                    6.    Of ling (Molva spp.)                                                              18                15
                                    7.    Of tuna (Thunnus spp. and Euthynnus spp.)                                         18                18
                                    8.    Of mackerel (Scomber scombrus, Scomber japonicus and
                                          Orcynopsis unicolor)                                                   .          18                15
                                    9.    Of hake (Merluccius spp.) . . .                                                   18 '              15
                                    10.   Of sharks (Squalus spp.)                                                          18                15
         •   i                      11 .  Of plaice (Pleuronectes platessa)                                                 18                15
                                    12.   Of flounder (Platichthys flesus)                                                 18                 15
                                    13 .  Of herring                                                                       18                 15
                                    14.   Of megrim (Lepidorhombus spp.)                                                   18                 15
                                    15 .  Of ray's bream (Brama spp.) . -                                                  18                 15
                                    16.   Of monkfish (Lophius spp.)                                                       18                 15
                                    17 . Other    .... :                                                                   18                 15
                   C. Livers and roes                                                                                      14                 10
(a) Duty rate reduced to 8 % for silver hake (Merluccius bilinearis) within the limits of an annual tariff quota of 2 000 tonnes to be granted by the
     competent authorities.
(b) Duty rate reduced to 8 % forcod of the species Gadus morhua within the limits of an annual tariff quota of 10 000 tonnes to be granted by the
     competent authorities.
 ---pagebreak--- 8. 12.86                                       Official Journal of the European Communities                                                           35
                                                                                                                                   Rate of duty
    Heading                                                                                                              Autonomous
                                                              Description                                                       %          Conventional
    number                                                                                                                                       %
                                                                                                                             or levy
                                                                                                                               (L)
       1                                                           2                                                             3               4
     03.02       Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during
                 the smoking process :
                 A. Dried, salted or in brine :
                           I. Whole, headless or in pieces :
                              a) Herring                                                       :                                12              12
                              b) Cod (Gadus morhua, Bareogadus saida, Gadus .ogac)                                              13            13(a)
                              c) Anchovies (Engraulis spp.)                                                                     15              10
                              d) Atlantic halibut (Hippoglossus hippoglossus) .                                                 15
                              e) Salmon, salted or in brine                                                                     15               11
                              f) other                                                                   .'-.·. : ! . J         15               12
                         II. Fillets:
                              a) Of cod (Gadus morhua, Bareogadus saida, Gadus ogac) . . . . . . . . . . .                      20              20
                              b) Of salmon, salted or in brine                                                      .           18               15
                              c) Of lesser or Greenland halibut (Reinhardtius hippoglossoides), salted
                                 or in brine                                                                                    18               15
                              d) Other                                                                     ,. . ... .           18               16
                  B. Smoked, whether or not cooked before or during the smoking process :
                           I. Herring                                                                                           16               10
                         II. Salmon                                                                                             16               13
                        III. Lesser or Greenland halibut (Reinhardtius hippoglossoides)                                         16               15
                        IV. Atlantic halibut (Hippoglossus hippoglossus)                                                        16               16
                         V. Mackerel        (Scomber      scombrus,    Scomber japonicus         and    Orcynopsis
                              unicolor)                                                                                         16               14
                        VI. Trout .                                                                      ·.···.··               16               14
                       VII. Eels (Anguilla spp.)                                                                                16               14
                       VIII. Other                                                                                              16               14
                  C. Livers and roes                                                                                            15               11
                  D. Fish meal                                                                    .                 .           15               13
     03.03        Crustaceans and molluscs, whether in shell or not, fresh (live or dead), chilled, frozen,
                  salted, in brine or dried; crustaceans, in shell, simply boiled in water:
                  A. Crustaceans:
                           I. Crawfish                                                                                          25             •0»)
                          II. Lobsters (Homarus spp.) :
                              a) Live                                                                                           25                8
                              b) Other:
                                  1. Whole                                                                                      25                8
                                  2.    Other:
                                        aa) Frozen                                                                            - 25               16
                                        bb) Other                                                                               25               20
(a) Duty exemption within the limits of an annual tariff quota of 25 000 tonnes to be granted by. the competent authorities.
(b) See Annex.
 ---pagebreak--- 36                                     Official Journal of the European Communities                                 8.12.86
\\                                                                                                     Rate of duty
   Heading                                                                                     Autonomous
                                                    Description                                                Conventional
   number                                                                                           %
                                                                                                 or levy            %
                                                                                                   (L)
      1                                                 2 v                                         3                4
    03.03   A.   III. Crabs and freshwater crayfish :
   (cont'd)            a) Crabs of the species Paralithodes camchaticus, Chionoecetes spp. and
                           Callinectes sapidus                                                     18                8
                      b) Crabs of the species Cancer pagurus                                       18               15
                      c) Other                                                                     18               15
                IV. Shrimps and prawns :
                      a) Prawns and shrimps of the Pandalidae family                               18               12
                      b) Shrimps of the genus Crangon :
                           1 . Fresh, chilled or simply boiled in water                            18               18
                          2.    Other                                                              18               18
                      c) Other                                                                     18   .           18
                  V. Other :
                      a) Norway lobsters (Nephrops norvegicus) :
                           1.  Frozen                                                              14               12
                          2.   Other                                                               14               12
                      b) Other                                                                     14               12
            B. Molluscs :
                   I. Oysters :
                      a) European flat oysters weighing not more than 40 g each                   Free             Free
                      b) Other                                                                     18               18
                  II. Mussels                                                                      10               10
                III. Snails, other than sea snails                                                 6               Free
                IV. Other :
                      a) Frozen :
                          1 . Squid :
                               aa) Loligo spp                         ^                            8                6
                               bb) Todarodes sagittatus                                            8                6
                               cc) Illex spp                                                       8                8
                               dd) Other                                                           8                8
                          2. Cuttle-fish of the species Sepia officinalis, Rossia macrosoma,
                               Sepiola rondeleti                                                   8                8
                          3.   Octopus                                                             8                8
                          4.   Coquilles St Jacques (Pecten maximus)                               8                8
                          5 . Striped venus and other species of the family Veneridae              8                8
                          6.   Other   .                                                           8                8
                      b) Other :
                          1 . Squid :
                               aa) Loligo spp                                                      8                6
                               bb) Todarodes sagittatus                                            8                6
                               cc) Illex spp                                                       8                8
                               dd) Other                                                           8                8
                          2.   Other                                                               8                8
 ---pagebreak--- 8 . 12.86                                      Official Journal of the European Communities                                          37
                                                                   CHAPTER 4
                DAIRY PRODUCE ; BIRDS' EGGS ; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN,
                                             NOT ELSEWHERE SPECIFIED OR INCLUDED
Notes
1 . The expression "milk" means full cream or skimmed milk, buttermilk, whey, curdled milk, kephir, yoghourt and
     other fermented or acidified milk.
2. Milk and cream put up in hermetically sealed cans are regarded as preserved within the meaning of heading
     No 04.02. However, milk and cream are not regarded as so preserved merely by reason of being pasteurised, sterilised
     or peptonised, if they are not put up in hermetically sealed cans.
Additional Notes
1. The term "cans " as used in Note 2 to this Chapteri shall be taken to apply only to such containers of a net capacity not
     exceeding 5 kilograms.
2. The expression "special milk for infants ", as used in subheading 04.02 B la), shall be taken to mean products free from
    pathogenic and toxigenic germs and containing per gram less than 1 0 000 revivifiable aerobic bacteria and less than two
     coliform bacteria.
3. For the purpose ofcalculating the fat content ofproducts falling within subheadings 04.02 Bib) and B lib), the weight of
    any added sugar shall be disregarded.
4. Levy applicable to certain mixtures falling within this Chapter:
     The levy applicable to mixtures falling within this Chapter and composed ofproducts classified under subheading 04.01 B,
     17.02 A or 21.07 F I or heading No 04.02, 04.03 or 04.04 shall be that applicable to the ingredient which involves the
     higher or highest levy and which also forms at least 10 % by weight of the mixture concerned. Where this method of
     assessing the levy cannot be applied, the levy to be applied to such mixtures shall be that determined by the tariff classi­
    fication ofthe mixtures.
ll                   '
                                                                                                                  Rate of duty
      Heading '                                                                                           Autonomous
                                                            Description                                       %
                                                                                                                          Conventional
      number
                                                                                                            or levy            %
                                                                                                              (L)
         1                                                      2                                              3               4
       04.01       Milk and cream, fresh, not concentrated or sweetened :
                   A. Of a fat content, by weight, not exceeding 6 % :
                           I. Yoghourt, kephir, curdled milk, whey, buttermilk and other fermented or
                              acidified milk :
                              a) In immediate packings of a net capacity of two litres or less              16 (L)
                              b) Other                                                                      16 (L)             —
                        . II. Other :
                              a) . In immediate packings of a net capacity of two litres or less and of a
                                   fat content, by weight :
                                   1 . Not exceeding 4 %                                                    16 (L)
                                   2.   Exceeding 4 %                                                       16 (L)
                              b) Other, of a fat content, by weight :
                                   1.   Not exceeding 4 %                 ;                                 16 (L)
                                   2. Exceeding 4 %                                                         16 (L)
 ---pagebreak--- 38                                              Official Journal of the European Communities                                      8.12 . 86
Il                                                                                                                   Rate of duty
                                                                                                             Autonomous
    Heading                                                    Description                                                   Conventional
    number                                                                                                       %
                                                                                                               or levy            %
                                                                                                                 (L)
        1                                                           2                                             3               4       ,
     04.01          B. Other, of a fat content, by weight :
    (cont'd)                I. Exceeding 6,% but not exceeding 21 %                                            16 (L)
                           II. Exceeding 21 % but not exceeding 45 %                                           16 (L)
                          III. Exceeding 45 %                                                                  16 (L)
                                  i
     04.02          Milk and cream, preserved, concentrated or sweetened :
                    A. Not containing added sugar :
                            I. Whey                                                                            18 (L)
                           II. Milk and cream, in powder or granules :
                               a) In immediate packings of a net capacity of 2,5 kg or less and of a fat
                                    content, by weight :
                                  ' 1 .' Not exceeding 1,5 %                                                   18 (L)
                                    2. Exceeding 1,5 % but not exceeding 27 %                                  18 (L)
                                    3 . Exceeding 27 % but not exceeding 29 %                                  18 (L)
                                    4. Exceeding 29 %                                                          18 (L)
                               b) Other, of a fat content, by weight :
                                    1 . Not exceeding 1,5 %                                                    18 (L)
                                    2. Exceeding 1,5 % but not exceeding 27 %                                  18 (L)
                                    3. Exceeding 27 % but not exceeding 29 %                                   18 (L)
                                    4. Exceeding 29 %                                                      .   18 (L)
                          III. Milk and cream, other than in powder or granules :
                               a) In immediate packings of a net capacity of 2,5 kg or less and of a fat
                                    content, by weight, not exceeding 11 % :
                                    1 . Of a fat content, by weight, not exceeding 8,9 %                       18 (L)
                                    2.   Other                                                                 18 (L)
                               b) Other, of a fat content, by weight : .
                                    1 . Not exceeding 45 %                                                     18 (L)
                                    2 . Exceeding 45 %                                                         18 (L)
                    B. Containing added sugar :
                            I. Milk and cream, in powder or granules :
                               a) Special milk for infants, in hermetically sealed containers of a net
                                    capacity of 500 g or less and of a fat content, by weight, exceeding
                                    10 % but not exceeding 27 % (a)                                            23 (L)
                               b) Other :
                                    1 . In immediate packings of a net capacity of 2,5 kg or less and of a
                                         fat content, by weight :
                                         aa) Not exceeding 1,5 %                                               23 (L)
                                         bb) Exceeding 1,5 % but not exceeding 27 %                            23 (L)
                                         cc) Exceeding 27 %                                  .                 23 (L)
                                    2. Other, of a fat content, by weight :
                                         aa) Not exceeding 1,5 %                                               23 (L)
                                         bb) Exceeding 1,5 % but not exceeding 27 %                            23 (L)'
                                         cc) Exceeding 27 %                                                    23 (L)   .
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak---  8 . 12 . 86                                         Official Journal of the European Communities                                                              39
                                                                                                                                            Rate of duty
      Heading                                                                                                                      Autonomous
       number                                                       Description                                                          %          Conventional
                                                                                                                                      or levy             °/o
                                                                                                                                        (L)
           1                                                             2                                                               3                 4
        04.02          B.      II. Milk and cream, other than in powder or granules :                                         ,
      (cont'd)                     a) In immediate packings of a net capacity of 2,5 kg of less and of a fat
                                         content, by weight, not exceeding 9,5 %                           ... ..                    23 (L)
                                   b) Other, of a fat content, by weight :
                                         1 . Not exceeding 45 %                                                                      23 (L)
                                       . 2. Exceeding 45 %                                                               . . .       23 (L).
        04.03          Butter :
                       A. Of a fat content, by weight, not exceeding 85 % . . . . , . .                                              24 (L)
                       B. Other                                                                                                      24 (L)
        04.04          Cheese and curd :
                       A. Emmentaler, Gruyère, Sbrinz, Bergkase, Appenzell, Vacherin ' fribóürgeois,
                           Vacherin Mont d'Or and Tête de moine, not grated or powdered . .                                    .     23 (L)               a
                       B. Glarus herb cheese (known as Schabziger), made from skimmed milk and mixed
                           with finely ground herbs (b)                             ■ > ..                              ... . .    23 (L) (c)            12
                       C. Blue-veined cheese, not grated or powdered                                                                 23 (L)
                                                                                                                                 \
                       D. Processed cheese, not grated or powdered, of a fat content, by weight :                     '
                                I. Not exceeding 36 % and of a fat content, by weight, in the dry matter:
                                   a) Not exceeding 48 %                                                                      . .    23 (L)
                                   b) Exceeding 48 %                                               ., .. .                           23 (L)
                              II. Exceeding 36 % ...                                                                    - • •        23 (L)
                       E. Other :
                                I. Not grated or powdered, of a fat content, by weight, not exceeding 40 %
                                   and a water content, calculated by weight, of the non-fatty matter:
                                   a) Not exceeding 47 % .              . .                        ;              ... .              23 (L)
                                   b) Exceeding 47 % but not exceeding 72 % :
                                      • 1.   Cheddar                                                                                 23 (L)            (d) (e)
                                         2.  Other                                                    ....... 1                  '   23 (L)              (e)
(a) See Annex.
(b) Entry under this subheading is subject to conditions to be determined by the competent authorities. '
(c) The levy cannot exceed 6 % of the customs value.
(d) Within the limit of an annual tariff quota of 9 000 tonnes to be granted by the competent authorities, a rate of 15 ECU per 100 kg net weight is
      provided for whole Cheddar cheeses of a minimum fat content of 50 % by weight in the dry matter; matured for at least three months.
      For these purposes "whole cheeses" means :                                                                    r
      1 . cheeses of the conventional flat cylindrical shape of a net weight of not less than 33 kg but not more than 44 kg,
      2. cheeses of the conventional flat cylindrical shape or cheeses in parallelepiped shape, of a net weight of 10 kg or more.
(e) Furthermore, entry under this quota shall be subject to conditions to be determined by the competent authorities.
      Within the limit of an annual tariff quota of 3 500 tonnes to be granted by the competent authorities, a rate of 15 ECU per 100 kg net weight is
      provided for Cheddar of subheading ex 04.04 E I b) 1 and other cheeses of subheading ex 04.04 E I b) 2 for processing.
      Furthermore, entry under this quota and verification of the end use shall be subject to conditions to be determined by the competent authorities.
 ---pagebreak---                                                                                          \
40                                             Official Journal of the European Communities                                                        8.12.86
llII                                                                                                                                 Rate of duty
                                                                                                                            Autonomous
    Heading                                                    Description                                                        %
                                                                                                                                             Conventional
    number
                                                                                                                               or levy             %
                                                                                                                                 (L)
       1                                                            2                                                             3                 4
     04.04        E.       I. c) Exceeding 72 % :
    (cont'd)                      1 . In immediate packings of a net capacity not exceeding 500 g . . . .                      23 (L)
                                  2.    Other                                                                                  23 (L)
                          II. Other :
                              a) Grated or powdered                                                                            23 (L)
                              b) Other :                                                                                       23 (L)
     04.05        Birds' eggs and egg yolks, fresh, dried or otherwise preserved, sweetened or not :                                   ,
                  A. Eggs in shell, fresh or preserved :
                           I. Poultry eggs :
                              a) Eggs for hatching (a) :
                                  1 . Of turkeys or geese                                                                 ,    12 (L)
                                  2.    Other                                                                                  12 (L)              —   .
                                                                                                                               12 (L)
                          II. Other eggs                                                                                         12
                  B. Eggs, not in shell ; egg yolks :
                           I. Suitable for human consumption :
                              a) Eggs, not in shell :
                                  1.    Dried                                                                                  22 (L),
                                  2.    Other                                                                                  22 (L)
                              b) Egg yolks :
                                  1 . Liquid                                                                                   22 (L)
                                  2.    Frozen                                                                                 22 (L)
                                  3.    Dried                                                                                  22 (L)
                          II. Other (b) . .                                                                                     Free              Free
     04.06        Natural honey                                                                                                  30                27
     04.07        Edible products of animal origin, not elsewhere specified or included                                          12                —
   (a) Only poultry eggs which fulfil the conditions stipulated by the competent authorities are eligible for entry under this subheading.
   (b) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 8 . 12.86                                     Official Journal of the European Communities                                             41
                                                                 CHAPTER 5
                        PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
Notes
1 . This Chapter does not cover :
    (a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood,
          liquid or dried) ;
    (b) Hides or skins (including furskins) other than goods falling within heading No 05.05 or 05.07 and parings and
          similar waste of raw hides or skins falling within heading No 05.15 (Chapter 41 or 43);
    (c) Animal textile materials, other than horsehair and horsehair waste (Section XI) ; or
    (d) Prepared knots or tufts for broom or brush making (heading No 96.01 ).                            J "
2. For the purposes of heading No 05.01 , the sorting of hair by length (provided the root ends and tip ends respectively
    are not arranged together) shall be deemed not to constitute working.
3. Throughout the Tariff elephant, mammoth, mastodon, walrus, narwhal and wild boar tusks, rhinoceros horns and the
    teeth of all animals are regarded as ivory.
4. Throughout the Tariff the expression "horsehair" means hair of the manes and tails of equine or bovine animals.
llIl                                                                                                              Rate of duty
     Heading                                                                                              Autonomous
     number                                               Description                                         %           Conventional
                                                                                                            or levy             %
                                                                                                              (L)
        1                                              .2                                                      3                 4
      05.01        Human hair, unworked, whether or not washed or scoured ; waste of human hair ; . .        Free              Free
      05.02        Pigs', hogs' and boars' bristles or hair; badger hair and other brush-making hair;
                   waste of such bristles and hair                                                           Free              Free
      05.03        Horsehair and horsehair waste, whether or not put up on a layer or between two
                   layers of other material :
                   A. Neither curled nor put up on a layer or between two layers of other material . .       Free              Free
                   B. Other                                              ;                                     3                 1
      05.04        Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof . .    Free             Free
      05.05        Fish waste                                                                                Free             Free
     [05.06]
 ---pagebreak--- 42                                           Official Journal of the European Communities                                      8 . 12 . 86
liII                                                                                                             Rate of duty
    Heading                                                                                              Autonomous
                                                          Description                                                    Conventional
    number                                                                                                   %
                                                                                                           or levy              %
                                                                                                             (L)
       1                                                      2                                               3                 4
     05.07         Skins and other parts of birds, with their feathers or down,, feathers and parts of
                   feathers (whether or not with trimmed edges) and down, not further worked than
                   cleaned, disinfected or treated for preservation; powder and waste of feathers or
                   parts of feathers :
                   A. Bed feathers, down :
                            I. Raw                                                                          Free              Free
                           II. Other                                                                          4                3,5
                   B. Other                                                                                   3                 2
     05.08         Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape),
                   treated with acid or degelatinised; powder and waste of these products                   Free              F*;ee
     05.09         Ivory, tortoise-shell, horns, antlers, hooves, nails, claws and beaks, unworked or
                   simply prepared but not cut to shape, and waste and powder of these products ;
                   whalebone and the like, unworked or simply prepared but not cut to shape, and hair
                   and waste of these products                                                              Free               (a)
    [05.10]
    [05.11 ]
     05.12         Coral and similar substances, unworked or simply prepared but not otherwise
                   worked; shells, unworked or simply prepared but not cut to shape ; powder and waste
                   of shells                                                                                Free              Free
     05.13         Natural sponges :
                   A. Raw                                                                                   Free
                   B. Other                                                                                   8
     05.14         Ambergris, castoreum, civet and musk; cantharides ; bile, whether or not dried ;
                   animal products, fresh, chilled or frozen, or otherwise provisionally preserved, of a
                   kind used in the preparation of pharmaceutical products                                  Free             Free
     05.15         Animal products not elsewhere specified or included; dead animals of Chapter 1 or
                   Chapter 3, unfit for human consumption :
                   A. Fish, crustaceans and molluscs                                                        Free               (a)
                   B. Other                                                                                 Free             Free
   (a)  See Annex.
 ---pagebreak--- 8.12 . 86                                   Official Journal of the European Communities                                          43
                                                                SECTION II
                                                      VEGETABLE PRODUCTS
                                                                CHAPTER 6
                              LIVE TREES AND OTHER PLANTS ; BULBS, ROOTS AND THE LIKE ;
                                          CUT FLOWERS AND ORNAMENTAL FOLIAGE
Notes
1 . This Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery
    gardeners or florists for planting or for ornamental use ; nevertheless it does not include potatoes, onions, shallots,
    garlic and other products of Chapter 7.
2. Any reference in heading No 06.03 or 06.04 to goods of any kind shall be construed as including a reference to
    bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being
    taken of accessories of other materials .
                                                                                                              Rate of duty
     Heading                                                                                         Autonomous
     number                                              Description                                       %          Conventional
                                                                                                        or levy            %
                                                                                                          (L)
         1                                                    2                                            3                4
      06.01      Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in
                 flower :
                 A. Dormant                                                                               10                8
                 B. In growth or in flower :
li ,                      I. Orchids, hyacinths, narcissi and tulips                                      18               15
                        II. Other                                                                         15               10
                                                                                                                                  •
      06.02      Other live plants, including trees, shrubs, bushes, roots, cuttings and slips :
                                                                                                      ■
                 A. Unrooted cuttings and slips :
II                        I. Of vines                                                                    Free              —
li                      II. Other               '                                                         12                8
||               B. Vine slips, grafted or rooted                                                          3               —
||               C. Pineapple plants                                                                     Free             Free
                 D. Other                                                                                 15               13
      06.03      Cut flowers and flower buds of a kind suitable for bouquets or for ornamental
                 purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared *.
                 A. Fresh :
II                        I. From 1 June to 3 1 October                                                   24               24
li                      II. From 1 November to 3 1 May                                                    20               17
ll               B. Other                                                                                 20               —
 ---pagebreak--- 44                                  Official Journal of the European Communities                                  8.12.86
                                                                                                    Rate of duty
   Heading                                                                                  Autonomous
                                                Description                                     %           Conventional
   number
                                                                                              or levy             %
                                                                                                (L)
      1                                              2                                           3                4
    06.04  Foliage, branches and other parts (other than flowers or buds) of trees, shrubs,
           bushes and other plants, and mosses, lichens and grasses, being goods of a kind
           suitable for bouquets or ornamental purposes, fresh, dried, dyed, bleached,
           impregnated or otherwise prepared:
           A. Reindeer moss                                                                     10               Free
           B. Other:
                   I. Fresh                                                                     12                10
                  II. Not further prepared than dried                                           10                4
                 III. Other                                                                     17                —
 ---pagebreak---  8 . 12.86                                       Official Journal of the European Communities                                        45
                                                                      CHAPTER 7
                                     EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
Note
In headings Nos 07.01 , 07.02 and 07.03, the word "vegetables" is to be taken to include edible mushrooms, truffles,
olives, capers, tomatoes, potatoes, salad beetroot, cucumbers, gherkins, marrows, pumpkins, aubergines, sweet peppers,
fennel, parsley, chervil, tarragon, cress, sweet marjoram (Majorana hortensis or Origanum majorana), horse-radish and
garlic.
Heading No 07.04 covers all dried, dehydrated or evaporated vegetables of the kinds falling within headings Nos 07.01
to 07.03 , other than :
(a) Dried leguminous vegetables, shelled (heading No 07.05);
(b) Ground sweet peppers (heading No 09.04);
(c) Flours of the dried leguminous vegetables of heading No 07.05 (heading No 11.04);
(d) Flour, meal and flakes of potato (heading No 11.05).
Additional Note
 The expression "cultivated mushrooms " as used in subheading 07.01 Q I, shall be taken to apply only to the following
cultivated mushrooms ofthe genus Psalliota (Agaricus): hortensis, alba or bispora and subedulis. Other species, including those
cultivated artificially (for example, Rhodopaxillus nudus and Polypurus tuberaster), fall within subheading 07.01 Q TV.
                                                                                                                 Rate of duty
      Heading                                                                                           Autonomous
      number                                                   Description                                    %          Conventional
                                                                                                           or levy            %
                                                                                                             (L)
         1                                                          2                                         3               4
       07.01        Vegetables, fresh or chilled :
                    A. Potatoes :
                            I. Seed potatoes (a)                                                             10               7
                           II. New potatoes :
                               a) From 1 January to 15 May                                                   15
                               b) From 16 May to 30 June                                                     21
                          III. Other :
                               a) For the manufacture of starch (a)                                           9
                               b) Other                                                                      18
                    B. Cabbages, cauliflowers and Brussels sprouts :
                            I. Cauliflowers :
                               a) From 15 April to 30 November                                               17
                                                                                                          subject
                                                                                                         to a min.
                                                                                                        of 2 ECU
                                                                                                        per 100 kg
                                                                                                            net
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 46                                   Official Journal of the European Communities                                        8.12.86-
                                                                                                            Rate of duty
   Heading                                                                                       Autonomous
                                                  Description                                           °/o         Conventional
   number
                                                                                                    or levy
                                                                                                                         °/o
                                                                                                       (L)
      1                                                2                                                 3                4
    07.01   Β.      I. b) From 1 December to 14 April                                                   12
                                                                                                    subject
   (cont'd)
                                                                                                  to a min.
                                                                                                of 1,40 ECU
                                                                                                 per 100 kg
                                                                                                      net
                  II. White cabbages and red cabbages . . .                                            15
                                                                                                    subject
                                                                                                  to a min.
                                                                                                of 0,50 ECU
                                                                                                 per 100 kg
                                                                                                      net
                 III. Other                                                                            15
            C. Spinach                                                        . .                      13
            D. Salad vegetables, including endive and chicory:
                   I. Cabbage lettuce:
                       a) From 1 April to 30 November                                                  15
                                                                                                   subject
                                                                                                  to a min.
                                                                                                of 2,50 ECU
                                                                                                 per 100 kg
                                                                                                     gross
                       b) From 1 December to 31 March                                                  13
                                                                                                   subject
                                                                                                  to a min.
                                                                                                of 1,60 ECU
                                                                                                 per 100 kg
                                                                                                     gross
                  II. Other                                                                            13
            E. Chard (or white beet) and cardoons                                                      13
            F. Leguminous vegetables, shelled or unshelled:
                   I. Peas:
                       a) From 1 September to 31 May                                                   12                10
                       b) From 1 June to 31 August                                                     17
                  II. Beans (Phaseolus spp.):
                       a) From 1 October to 30 June                                                    13
                                                                                                   subject
                                                                                                  to a min.
                                                                                                 of 2 ECU
                                                                                                 per 100 kg
                                                                                                      net
                       b) From 1 July to 30 September                                                  17
                                                                                                   subject
                                                                                                  to a min.
                                                                                                 of 2 ECU
                                                                                                 per 100 kg
                                                                                                      net
                 III. Other                                                                           17                 14
            G. Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible
               roots:
                   I. Celeriac (rooted celery or German celery) :
                       a) From 1 May to 30 September                                                  13
                       b) From 1 October to 30 April                                                  17
 ---pagebreak---  8.12 . 86                                         Official Journal of the European Communities                                                                 47
                                                                                                                                             Rate of duty
     Heading                                                                                                                    Autonomous
     number                                                      Description          .                                                   %          Conventional
                                                                                                                                      or levy              %
                                                                                                                                         (L)
         1                                                            2                                                                    3                4
      07.01          G.       II. Carrots and turnips                                ....... . . :                  .i su.      «' ■ 17
     (cont 'd)              III. Horse-radish (Cochlearia armoracia)                                                                      17           , 15=.,
                            IV. Other                                                                                            -        17
                     H. Onions, shallots and garlic                                                                                       12               12
                     IJ. Leeks and other alliaceous plants (for example, chives, Welsh onions) , .              . . . .3 ;             i 13 .
                     K. Asparagus                                                                                                         16               16
                     L. Artichokes                                                                                                        13
                     M. Tomatoes :
                               I. From 1 November to 14 May
                                                                                                                                   subject to
                                                                                                                                      #-min . :
                                                                                                                                   of 2 ECU
                                                                                                                             ; ;pe£ .,lQ0 kg
                                                                                                                  J        t
                                                                                                                                . net (a)
                             II. From 15 May to 31 October                                                                             * 18
                                                                                                                                   subject to
                                                                                                                                      a min.
                                                                                                                              of 3,50 ECU
                                                                                                                                per 100 kg
                                                                                                                                      net (a)
                    N. Olives :
                               I. For uses other than the production of oil (b)                                                           7
                                                                                                                                       7 (L)
                    O. Capers                                                                                                             7
                    P. Cucumbers and gherkins :
                               I. Cucumbers :
                                  a) From 1 November to 15 May                                  . t. . . ;               .   ■:,U 6.1(a) ,
                                  b) From 16 May to 31 October                                                                  , 20 (a) .                20
                             II. Gherkins                                                                                            ' 'l6 '
                    Q. Mushrooms and truffles :
                               I. Cultivated mushrooms                                                     !.......                      16
                             II. Chantarelles                                             ] ... !                                        10                4
                           III. Flap mushrooms                                                                                '        " 10                7
                           IV. Other                                                                                                     10                8
                    R. Fennel                                                                      .                                     12               10
                    S. Sweet peppers                                                                                                     11                9
                    T. Other :
                            ' I. Courgettes                                                            v .'..... 1 .                  16(a)
                             II. Aubergines                                                                                           16 (a)
                           III. Other                                                                                                    16
     07.02          Vegetables (whether or not cooked), preserved by freezing :                                                                           1
                    A. Olives                                                                                                            19.              19
                    B. Other                                                                                            .           .i -19 ;              18
(a) In certain conditions a countervailing tax is provided for in addition to the customs duty.
(b) Entry under this subheading is subject to conditions to be determined by the competent authorities'.
 ---pagebreak--- 48                                              Official Journal of the European Communities                                     8.12.86
                                                                                                                   Rate of duty
    Heading                                                                                                Autonomous
                                                               Description                                      %          Conventional
     number                                                                                                                      %
                                                                                                             or levy
                                                                                                               (L)
        1                                                           2                                            3                4
      07.03        Vegetables provisionally preserved in brine, in sulphur water or in other preservative
                   solutions, but not specially prepared for immediate consumption:
                   A. Olives:
                           I. For uses other than the production of oil (a)                                     8
                          II. Other                                                                           8(L)
                   B. Capers                                                                                    8                6
                   C. Onions                                                                                    9                9
                   D. Cucumbers and gherkins                                                                   15                15
                   E. Other vegetables                                                                         12
                   F. Mixtures of vegetables specified above                                                   15
     07.04         Dried, dehydrated or evaporated vegetables, whole, cut, sliced, broken or in powder,
                   but not further prepared:
                  A. Onions                                                                                    20                16
                   B. Other                                                                                    16                16
     07.05         Dried leguminous vegetables, shelled, whether or not skinned or split:
                  A. For sowing:
                           I. Peas (including chick peas) and beans (Phaseolus spp.)                           10                3
                          II. Lentils                                                                           7                2
                         III. Other                                                                             7                5
                  B. Other:
                           I. Peas (including chick peas) and beans (Phaseolus spp.)                           10                3
                          II. Lentils                                                                           7                2
                         Ill, Other                                                                             7                5
     07.06        Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and other similar
                  roots and tubers with high starch or inulin content, fresh or dried, whole or sliced;
                  sago pith:
                  A. Manioc, arrowroot, salep and other similar roots and tubers with high starch
                       content, excluding sweet potatoes:
                           I. Fresh or dried, whole or sliced, but not further processed                     6(L)               (b)
                          II. Other, including pellets                                                       6(L)               (b)
                  B. Other                                                             ·                      6(c)               6
   (a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
   (b) 6 % ad valorem, subject to certain conditions.
   (c) Duty rate reduced to 3 % (suspension) for an indefinite period.
 ---pagebreak---  8 . 12.86                                        Official Journal of the European Communities                                            49
                                                                         CHAPTER 8
                                    EDIBLE FRUIT AND NUTS ; PEEL OF MELONS OR CITRUS FRUIT
Notes
 1 . This Chapter does not cover inedible nuts or fruits.
2. The word "fresh" is to be taken to extend to goods which have been chilled.
                                                                                                                      Rate of duty
      Heading                                                    Description
                                                                                                              Autonomous
                                                                                                                              Conventional
      number                                                                                                      °/o
                                                                                                                or levy            %
                                                                                                                  (L)
          1                                                           2                                            3                4
       08.01        Dates, bananas, coconuts, Brazil nuts, cashew nuts, pineapples, avocados, mangoes,
                    guavas and mangosteens, fresh or dried, shelled or not :
                    A. Dates                                                                                      12
                    B. Bananas                                                                                  20 (a)             20
                    C. Pineapples                                                                                  9                9
                    D. Avocados                                         ;                                         12                8
                    E. Coconuts                                                                             .      2                2
                    F. Cashew nuts                                  '                                              5              Free
                    G. Brazil nuts                                                                                 5              Free
                    H. Other                                                                                      12               6
       08.02        Citrus fruit, fresh or dried :
                    A. Oranges :
                             I. Sweet oranges, fresh :
                                 a)   From   1 April to 30 April •                                              15(b)              13
                                 b)   From   1 May to 1 5 May                                                   15(b)              6
                                 c)   From   16 May to 15 October                                               15(b)              4
                                 d)   From   16 October to 31 March                                             20(b)
                            II . Other :   •
                                 a) From 1 April to 1 5 October                                                   15               15
                                 b) From 16 October to 31 March                                                   20
                    B. Mandarins (including tangerines and satsumas); Clementines, wilkings and other
                        similar citrus hybrids :
                             I. Clementines                                                        :            20 (b)
                            II. Other                                                                           20 (b)
                    C. Lemons                                                                                    8(b)
                    D. Grapefruit                                                                    : . . .      12               3
                    E. Other       . .                                                                            16
       08.03        Figs, fresh or dried :
                    A. Fresh                                                                                      7
                    B. Dried                                                                                      10
(a) Duty exemption granted in the Federal Republic of Germany within the limits of a tariff quota.
(b) In certain conditions a countervailing tax is provided for in addition to the customs duty.
 ---pagebreak--- 50                                                Official Journal of the European Communities                                     8.12.86
                                                                                                                     Rate of duty
    Heading                                                                                                 Autonomous
                                                                 Description                                      %          Conventional
     number                                                                                                                        %
                                                                                                               or levy
                                                                                                                 (L)
        1                                                             2                                            3                4
      08.04         Grapes, fresh or dried:
                    A. Fresh:
                             I. Table grapes:
                                a) From 1 November to 14 July:
                                    1. Of the variety Emperor (Vitis vinifera cv.) from 1 December to
                                         31 January(a)                                                         18(b)               10
                              .     2. Other                                                                   18(b)
                                b) From 15 July to 31 October                                                  22 (b)
                            II. Other:
                                a) From 1 November to 14 July                                                  18(b)
                                b) From 15 July to 31 October                                                  22 (b)
                    B. Dried:
                             I. In immediate containers of a net capacity of 15 kg or less:
                                a) Currants                                                                    9(b)                3
                                b) Other . . . :                                                               9(b)                3
                            II. Other:                       k
                                a) Currants                                                                    9(b)                3
                                b) Other                                                                       9(b)                3
     08.05          Nuts other than those falling within heading No 08.01, fresh or dried, shelled or not:
                    A. Almonds:
                             I. Bitter                                                                          Free             Free
                            II. Other                                                                             7                7
                    B. Walnuts                                                                                    8                8
                    C. Chestnuts                                                                                  7
                    D. Pistachios                                                                                 2
                    E. Pecans                                                                                     4                3
                    F. Areca (or betel) and cola                                                                  3               1,5
                    G. Other      .                                                                               4
     08.06          Apples, pears and quinces, fresh:
                    A. Apples:
                             I. Cider apples, in bulk, from 16 September to 15 December                          10                9
                                                                                                              subject          subject
                                                                                                             to a min.        to a min.
                                                                                                           of 0,50 ECU      of 0,45 ECU
                                                                                                            per 100 kg       per 100 kg
                                                                                                                net               net
                            II. Other:
                                a) From 1 August to 31 December                                                  14               14
                                                                                                              subject          subject
                                                                                                             to a min.        to a min.
                                                                                                           of 2,40 ECU      of 2,40 ECU
                                                                                                            per 100 kg       per 100 kg
                                                                                                              net (b)             net
                                b) From 1 January to 31 March                                                    10                8
                                                                                                              subject          subject
                                                                                                             to a min.        to a min.
                                                                                                           of 2,30 ECU      of 2,30 ECU
                                                                                                            per 100 kg       per 100 kg
                                                                                                              net (b)             net
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
(b) In certain conditions a countervailing tax is provided for in addition to the customs duty.
 ---pagebreak--- 8 . 12.86                                         Official Journal of the European Communities                                 51
                 \                                                                                         Rate of duty
     Heading                                                                                     Autonomous
     number                                                      Description                           %            Conventional
                                                                                                     or levy              %
                                                                                                       (L)
        1                                                             2                                 3                  4
      08.06         A.      II. c) From 1 April to 31 July                                              8  '              6
     (cont'd.)                                                                                      subject           subject
                                                                                                   to a min.         to a min.
                                                                                                of 1,40 ECU        of 1,40 ECU
                                                                                                 per 100 kg         per 100 kg
                                                                                                     net (a)             net
                    B. Pears :
                             I. Perry pears, in bulk, from 1 August to 31 December                     13                 9
                                                                                                    subject           subject
                                                                                                   to a min.         to a min.
                                                                                                  of 2 ECU         of 0,45 ECU
                                                                                                 per 100 kg         per 100 kg
                                                                                                      net                net
Il                          II . Other :                                                        ||||
                                 a) From 1 January to 3 1 March                                        10                 10
                                                                                                    subject           subject
                                                                                                   to a min.         to a min.
                                                                                                of 1,50 ECU        of 1,50 ECU
                                                                                                 per i00 kg         per 100 kg
                                                                                                    net (a)              net
                                 b) From 1 April to 1 5 July                                           10                 5
                                                                                                    subject           subject
                                                                                                   to a min.         to a min.
                                                                                                 of 2 ECU            of 2 ECU
                                                                                                 per 100 kg         per 100 kg
                                                                                                    net (a)              net
                                 c) From 16 July to 31 July                                            10                10
                                                                                                    subject           subject
                                                                                                   to a min.         to a min.
                                                                                                of 1,50 ECU       of 1,50 ECU
                                                                                                 per 100 kg         per 100 kg
                                                                                                    net (a)             net
                                 d) From 1 August to 31 December                                       13                13
                                                                                                  , subject           subject
                                                                                                  to a min.          to a min.
                                                                                                 of 2 ECU           of 2 ECU
                                                                                                 per 100 kg         per 100 kg
                                                                                                    net (a)              net
                    C. Quinces                                                                          9                —
      08.07         Stone fruit, fresh :
                    A. Apricots                                                                        25                —
                    B. Peaches, including nectarines                                                 22 (a)
                    C. Cherries :
                             I. From 1 May to 15 July                                                  15
                                                                                                    subject
                                                                                                  to a min.
                                                                                                 of 3 ECU
                                                                                                 per 100 kg
                                                                                                    net (a)
II                          II. From 16 July to 30 April                                             15 (a)              15
(a) In certain conditions a countervailing tax is provided for in addition to the customs duty.
 ---pagebreak---  52                                               Official Journal of the European Communities                                         8 . 12.86
II\                                                                                                                     Rate of duty
    Heading                                                                                                    Autonomous
                                                                • Description                                                   Conventional
     number                                                                                                         %
                                                                                                                  or levy              %
                                                                                                                - (L)
        1                                                             2                                              3                  4
      08.07         D. Plums :
    (cont 'd)                I. From 1 July to 30 September                                                         15
                                                                                                                 subject
                                                                                                                to a min.
                                                                                                               of 3 ECU
                                                                                                               per 100 kg
                                                                                                                 net (a)
                            II. From 1 October to 30 June                                                         10(a)                 8
||                  E. Other                                                                                        15                —
     08.08          Berries, fresh :
                    A. Strawberries :
                             I. From 1 May to 31 July                                                               16
                                                                                                                 subject
                                                                                                                to a min.
                                                                                                               of 3 ECU
                                                                                                               per 100 kg
                                                                                                                 net (a)
II                          II. From 1 August to 30 April                                                           16                 14
                    B. Cowberries, foxberries or mountain cranberries (fruit of the species Vaccinium
                        vitis idaea)                                                                                 9               Free
                    C. Fruit of the species Vaccinium myrtillus                                                      9           '      4
II                  D. Raspberries, black currants and red currants                                                 12                 11
\\                  E. Papaws                                                                                     12(b)                6
ll                  F. Other :                                                                                 IIII
ll                           I. Fruit of the species Vaccinium macrocarpum and Vaccinium corymbosum                 12                 4
I-I                         II. Other                                                                               12              . —
     08.09          Other fruit, fresh                                                                              11                —
     08.10          Fruit (whether or not cooked), preserved by freezing, not containing added sugar:
Il                  A. Strawberries, raspberries and black currants                                       '. .      20                 18
                    B. Red currants, fruit of the species Vaccinium myrtillus, blackberries (bramble^
                        berries), mulberries and cloudberries                                                       20                15
II                  C. Fruit of the species Vaccinium myrtilloides and Vaccinium angustifolium                      20                 4
||                  D. Other                                                                                        20                18
     08.11          Fruit provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur
                    water or in other preservative solutions), but unsuitable in that state for immediate
                    consumption :
                    A. Apricots                                                                                     16                —
                    B. Oranges                                                                                      16
II                  C. Papaws                                                                                       11                5,5
Il                  D. Fruit of the species Vaccinium myrtillus                                                     11                 8
Il                  E. Other                                                                                        11                —
(a) In certain conditions a countervailing tax is provided for in addition to the customs duty.
(b) Duty rate reduced to 3 % (suspension) for an indefinite period.
 ---pagebreak--- 8 . 12.86                              Official Journal of the European Communities                                           53
             ||                                                                                            Rate of duty
     Heading                                                                                       Autonomous
                                                    Description                                        %           Conventional
     number
                                                                                                     or levy            %
                                                                                                       (L)
        1                                                2                                              3                4
      08.12  Fruit, dried, other than that falling within heading No 08.01, 08.02, 08.03, 08.04 or
             08.05 :                                                                                             I
II           A. Apricots                                        '                                       9                7
             B. Peaches, including nectarines                                                           9               7
Il           C. Prunes                                                                                 18               12
II           D. Apples and pears                                                                       10                8
li           E. Papaws                                                                                  3               4
Il           F. Fruit salads :                                                                     \I
                      I. Not containing prunes                                                          9               8
                     II. Containing prunes                                                             12               12
Il           G. Other                                                  -                                8               6
      08.13  Peel of melons and citrus fruit, fresh, frozen, dried, or provisionally preserved in
             brine, in sulphur water or in other preservative solutions                                 2               —
 ---pagebreak--- 54                                              Official Journal of the European Communities                                         8 . 12 . 86
                                                                    CHAPTER 9
                                                       COFFEE, TEA, MATfi AND SPICES
Notes
                                           I
1 . Mixtures of the products of headings Nos 09.04 to 09.10 are to be classified as follows :
     (a) Mixtures of two or more of the products falling within the same heading are to be classified in that heading and,
            if that heading contains subheadings, under the subheading applicable to the constituent bearing the highest rate of
            duty ('), this rate being chargeable on the whole mixture.
     (b) Mixtures of two or more of the products falling within different headings are to be classified under heading No
            09.10 .
     The addition of other substances to the products of headings Nos 09.04 to 09.10 (or to the mixtures referred to in
   . paragraph (a) or (b) above) shall not affect their classification provided that the resulting mixtures retain the essential
     character of the goods falling in those headings. Otherwise such mixtures are not classified in this Chapter, those
     constituting mixed condiments or mixed seasonings are classified in heading No 21.04.
2 . This Chapter does not cover :
     (a) Sweet peppers, unground (Chapter 7) ; or
     (b). Cubeb pepper (Piper cubeba) and other products of heading No 12.07.
(') Determination of the "highest rate of duty " is to be made solely in accordance with the provisions ofparagraph 1 of General Rule B of
      Section I ofthe Preliminary Provisions.
                                                                                                                       Rate of duty
      Heading                                                                                                 Autonomous
                                                             Description                                                       Conventional
      number                                                                                                       %
                                                                                                                 or levy            °/o
                                                                                                                   (L)
          1                                                      2                                                  3                4
       09.01          Coffee, whether or. not roasted or freed of caffeine ; coffee husks and skins ; coffee
ll                    substitutes containing coffee in any proportion :                                      Illl
II                    A. Coffee :                                                                            Ill.I
II                            I. Unroasted :                                                                 IIII
Il                               a) Not freed of caffeine                                                          12                5
ll                               b) Freed of caffeine                                                              21               13
II                           II. Roasted :                       y                                           I
Il                               a) Not freed of caffeine                                                          25               15
II                               b) Freed of caffeine                                                              30               18
||                    B. Husks and skins                                                                           21               13
                      C. Coffee substitutes containing coffee in any proportion                                    30               18
       09.02          Tea :
                      A. In immediate packings of a net capacity not exceeding 3 kg                                23                5
II                    B. Other                                                                                    10,8 .           Free
 ---pagebreak--- 8.12.86                                         Official Journal of the European Communities                                        55
                                                                                                                 Rate of duty
    Heading                                                                                             Autonomous
    number                                                     Description                                   °/o         Conventional
                                                                                                          or levy              %
                                                                                                            (L)
       1                                                            2                                         3                 4
     09.03          Mat6                                                                                    25                Free
     09.04          Pepper of the genus "Piper"; pimento of the genus "Capsicum" or the genus
                   " Pimenta":
                   A. Neither crushed nor ground :
                            I. Pepper :
                                a) For the industrial manufacture of essential oils or resinoids (a)       Free               Free
                                b) Other                                                                    10                 10
                           II . Pimento :
                         ^      a) Of. the genus "Capsicum", for the manufacture of capsicin or
                                   Capsicum oleoresin dyes (a)                                             Free               Free
                                bX For the industrial manufacture of essential oils or resinoids (a)       Free               Free
                                c) Other                                                                    20                 10
                   B. Crushed or ground :
                            I. Pimento of the genus "Capsicum"                                              25                 12
                           II. Other                                                                        25                12,5
     09.05         Vanilla                                                                                 11,5               11,5
     09.06         Cinnamon and cinnamon-tree flowers :
                   A. Ground                                                                                25                 10
                   B. Other                                                   ."                            20                  8
     09.07         Cloves (whole fruit, cloves and stems)                                                   15                 15
     09.08          Nutmeg, mace and cardamoms :
                   A. Neither crushed nor ground :
                            I. For the industrial manufacture of essential oils or resinoids (a)           Free               Free
                           II. Other :
                                a) Nutmeg                                                                   15                 10
                                b) Other                                                                    20              , Free
                    B. Crushed or ground :
                            I. Nutmeg                                                                       25                 12
                           II . Mace                                                                        25                  8
                          III . Cardamoms                                                                   25                Free
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 56                                              Official Journal of the European Communities                                           8 . 12 . 86
               I                                                                                                         Rate of duty
    Heading                                                                                                      Autonomous
                                                               Description                                                       Conventional
     number                                                                                                           %
                                                                                                                   or levy              %
                                                                                                                     (L) ,
        1                                                           2                                                 3                 4
      09.09       Seeds of anise, badian, fennel, coriander, cumin, caraway and juniper :
                  A. Neither crushed nor ground :
                            I. Aniseed                                                                                5
                           II . Badian seed                                        1                                 23
                          III. Seeds of fennel, coriander, cumin, caraway and juniper :
                                a) For the industrial manufacture of essential oils or resinoids (a)                Free
                                b) Other :
                                   1.  Coriander seed                                                                 5               Free
                                   2.  Other                     •                                                    5
                  B. Crushed or ground :
                            I. Badian seed                                                                           26
                           II. Coriander se^d                                                                        10              Free
                          III. Other                                                                                 10                10
     09.10        Thyme, saffron and bay leaves ; other spices :
                  A. Thyme :
                            I. Neither crushed nor ground :
                                a) Wild thyme (Thymus serpyllum)                                                    Free
                                b) Other                                                                             14
                           II. Crushed or ground                                                               :     17
                  B. Bay leaves .....'                                                                               14
                  C. Saffron :
                            I. Neither crushed nor ground                                                            16
                           II. Crushed or ground                                                           . . .     19
                  D. Ginger                                                                                         Free              (b)
                  E. Turmeric (curcuma); fenugreek seed                                                             Free              (b)
                  F. Other spices, including the mixtures referred to in Note 1 (b) to this Chapter :
                            I. Neither crushed nor ground                                                            20                20
                           II. Crushed or ground :
                                a) Curry powder and paste                                                            25              Free
                                b) Other                                                                             25                25
   (a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
   (b) See Annex.
 ---pagebreak--- 8 . 12.86                                   Official Journal of the European Communities                                           57
                                                             CHAPTER 10
                                                               CEREALS
Note
This Chapter only covers those grains which have been neither hulled nor otherwise worked. However, rice husked,
milled, polished, glazed, parboiled, converted or broken remains classified in heading No 10.06.
Additional Notes
1. The term "durum wheat" as used in subheading 10.01 B II, shall be taken to mean wheat ofthe "Triticum durum " species
     and the hybrids derivedfrom the interspecific crossing of "Triticum durum " with the same number ofchromosomes as that
     species. Durum wheat thus defined must be of a colour ranging from amber-yellow to brown and show a translucent
     horn-like vitreous fracture.
2. Thefollowing terms shall have the meanings hereunder assigned to them:
     (a) "Round grain rice" (10.06 B I a) 1, B I b) 1, B II a) 1 and B II b) 1): rice, the grains of which are ofa length not
          exceeding 5,2 mm and ofa length/width ratio ofless than 2;
     (b) "Long grain rice" (10.06 B I a) 2, B lb) 2, B II a) 2 and B II b) 2): rice, the grains ofwhich are ofa length exceeding
          5,2 mm;
     (c) "Paddy rice " (10.06 B I a)): rice which has retained its husk after threshing;
     (d) "Husked rice" (10.06 B I b)): paddy rice from which only the husk has been removed. Examples of rice falling within
          this definition are those with the commercial descriptions "brown rice", "cargo rice ", "loonzain " and "riso sbramato ";
     (e) "Semi-milled rice" (10.06 B II a)): paddy rice from which the husk, part ofthe germ, and the whole or part ofthe outer
          layers ofthe pericarp, but not the inner layers, have been removed;
     (f) "Wholly milled rice " (10.06 B lib)): rice from which the husk, the whole ofthe outer and inner layers ofthe pericarp,
          the whole of the germ in the case of long or semi-long grain rice, and at least part thereof in the case of round grain
          rice, have been removed, but in which longitudinal white striations may remain on not more than 10 % ofthe grains;
     (g) "Broken rice" (10.06 B III): grainfragments the length ofwhich does not exceed three-quarters ofthe average length of
          the whole grain.
 3. Levies applicable to mixtures ofcereals:
     A. The levy applicable to mixtures composed of two of the cereals falling within headings Nos 10.01 to 10.05 and 10.07
         shall be. that applicable:
         (a) to the component cereal predominating by weight, when that cereal represents at least 90 % of the weight of the
               mixture;
         (b) to the component cereal liable to the higher levy, when neither of the two component cereals represents at least
               90 % ofthe weight ofthe mixture.
      B. Where a mixture is composed of more than two of the cereals falling within headings Nos 10.01 to 10.05 and 10.07,
         and where several cereals each represent more than 10 % of the weight of the mixture, the levy applicable to the
         mixture shall be the highest of the levies applicable to such cereals, even when the amount of the levy is the same for
         two or more ofthe cereals. Where a single cereal represents more than 10 % ofthe weight ofthe mixture, the levy to be
         applied shall be that applicable to such cereal.
 ---pagebreak---  58                                              Official Journal of the European Communities                                                8 . 12.86
    C. The levy applicable to mixtures composed ofthe cereals falling within headings Nos 10.01 to 10.05 and 10.07 and not
        governed by the above rules shall be the higher or highest of the levies applicable to the cereals composing the mixture
        concerned, even when the amount ofthe levy is the same for two or more ofthe cereals.
    D. The levy applicable to mixtures composed ofone or more of the cereals falling within headings Nos 10.01 to 10.05 and
        10.07 and of one or more of the products falling within subheading 10.06 B shall be that applicable to the component
        cereal or product liable to the higher or highest levy.
    E. The levy applicable to mixtures composed of rice of subheading 10.06 B classifiable under several different processing
        groups or stages, or of rice classifiable under one or more different processing groups or stages and of broken rice, shall
        be that applicable:
        (a) to the component predominating by weight, when that component represents at least 90 % of the weight of the
             mixture;
     • (b) to the component liable to the higher or highest levy, when no component represents at least 90 % ofthe weight of
             the mixture.
                                                                                                                              I
    F. Where this method of assessing the levy cannot be applied, the levy to be applied to such mixtures shall be that
        determined by the tariffclassification ofthe mixtures.
                                                                                                                                Rate of duty
    Heading,                                                                                                            Autonomous
                                                               Description                                                              Conventional
     number                                                                                                                 %
                                                                                                                          or levy            %
                                                                                                                            (L)
        1                                                            2                                                       3               4
      10.01         Wheat and meslin (mixed wheat and rye) :
||                  A. Spelt for sowing (a)                                                                                 20               —
Il                   B. Other :                                                                                         ||||
I-I                          I. Common wheat, and meslin                                                                  20 (L)             —
                            II . Durum wheat                                                                              20 (L)             —
      10.02          Rye                                                                                                  16 (L)             —
      10.03
                  Barley .                                                                                                13 (L)             —
      10.04
                  Oats .                                                                                                  13 (L)             —
      10.05         Maize :
                    A. Hybrids for sowing (a) :
II                           I. Double hybrids and top cross hybrids                                                     Free (b)            4
ll                          II. Three-cross hybrids                         -                                            Free (b)            4
                           III. Simple hybrids                                                                           Free (b)            4
||                         IV. Other                                                                                     Free (b)            4
||                  B, Other                                                                                        . .   9 (L)              —
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
(b) In addition to the customs duty, the application of a countervailing tax is provided for under certain conditions.
 ---pagebreak--- 8 . 12.86                                        Official Journal of the European Communities                                            59
Il                                •
                                                                                                                      Rate of duty
     Heading                                                                                                 Autonomous
                                                                Description                                       %    '      Conventional
      number
                                                                                                               or levy             %
                                                                                                                  (L)
         1                                                           2                                             3               4
       10.06       Rice :
                   A. For sowing (a)                                                                               12
                   B. Other :
                             I. Paddy rice ; husked rice :
                                a) Paddy rice :
                                    1 . Round grain                                                            .12 (L)
                                    2. Long grain                                                               12 (L)
                                b) Husked rice :
                                    1 . Round grain                                                             12 (L)
                                    2. Long grain                                                               12 (L)
                            II. Semi-milled or wholly milled rice :
                                a) Semi-milled rice :
                                    1 . Round grain                                                             16 (L)
                                    2. Long grain                                                               16 (L)
                                b) Wholly milled rice :
                                    1 . Round grain                                                             16 (L)
                                    2. Long grain                                                               16 (L)
                           III. Broken rice                                                                     16 (L)
       10.07       Buckwheat, millet, canary seed and grain sorghum; other cereals :
                   A. Buckwheat                                                                                 10 (L)
                   B. Millet                                                               ,                    8 (L)
                   C. Grain sorghum :
                             I. Hybrids for sowing (a)                                                             10
                            II. Other                                                                           8 (L)
                    D. Other :
                             I. Triticale                                                                        8 (L)
                            II. Other               '                                                           8 (L)
     (a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak---  60                                          Official Journal of the European Communities                                       8 . 12.86
                                                              CHAPTER 11
                       PRODUCTS OF THE MILLING INDUSTRY; MALT AND STARCHES ; GLUTEN ; INULIN
Notes
 1 . This Chapter does not cover :
      (a) Roasted malt put up as coffee substitutes (heading No 09.01 or 21.02); .
      (b) Flours and meal prepared for use as infant food or for dietetic or culinary purposes of heading No 19.02 ;
      (c) Corn flakes and other products falling within heading No 19.05 ;
      (d) Pharmaceutical products (Chapter 30); or
      (e) Starches having the character of perfumery or cosmetic or toilet preparations falling within heading No 33.06.
2. A. Products from the milling of the cereals listed in the table below fall within this Chapter if they have, by weight on
          the dry product :
          (a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in
               column 2 ; and
          (b) an ash content (after deduction of any added minerals) not exceeding that indicated in column 3.
          Otherwise, they fall to be classified in heading No 23.02.
          However, germ ofcereals, whole, rolled, flaked or ground, falls in all cases within heading No 11.02.
                                                                                                        I
     B. Products falling within this Chapter under the above provisions shall be classified in heading No 11.01 (cereal
          flours) if the percentage passing through a silk gauze or man-made textile sieve with the aperture indicated in
          column 4 or 5 is not less, by weight, than that shown against the cereal concerned.
          Otherwise, they fall to be classified in heading No 11.02.
                                                                                                      Rate of passage
                                                                                                      through a sieve
                  Cereal               Starch content              Ash content                      with an aperture of
               ,                 I                                                      315 micrometres             500 micrometres
                    (1)                      (2)                       (3)                    (4)                         (5)
       Wheat and rye                        45 %                     2,5 %                   80%
        Barley                              45 %                     3 %                     80 %
        Oats                                45 %                     5 %                     80%
        Maize and sorghum                  45%                       2   %                                               90 %
        Rice                               45%                       1,6 %                   80%
       Buckwheat                           45 %                      4 %                     80%
        Other cereals                       45%                      2   %                   50%
Additional Notes
1. For the purposes of subheading 11.02 A, the expression "cereal groats and cereal meal" means products obtained by the
    fragmentation ofcereal grains, ofwhich:
     (a) in the case of maize products, at least 95% by weight passes through a silk gauze or man-made textile sieve with an
          aperture of2 mm;
     (b) in the case ofother cereal products, at least 95% by weight passes through a silk gauze or man-made textile sieve with
          an aperture of 1,25 mm.
 ---pagebreak--- 8.12.86                                         Official Journal of the European Communities                                          61
2. Products from the milling of the cereals of this Chapter which have been pelletised either directly by compression or by the
   addition of a binder in a proportion of up to 3 % by weight are to be classified in subheading 11.02 F.
3. In accordance with Regulation          (EEC) No 3324/80, the import duty applicable to mixtures falling within this Chapter shall
   be calculated as follows:
< (a) in mixtures where one of the components represents at least 90 °/o by weight, the rate applicable to that                component
        applies;
    (b) in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.
                                                                                                                   Rate of duty
     Heading                                                                                              Autonomous
                                                               Description                                      %          Conventional
     number                                                                                                                     %
                                                                                                             or levy
                                                                                                               (L)
        1                                                           2                                           3                4
      11.01        Cereal flours:
                   A. Wheat or meslin flour                                                                30 (L) (a)
                   B. Rye flour                                                                               8(L)
                   C. Barley flour                                                                            8(L)
                   D. Oat flour                                                                               8(L)
                   E. Maize flour:
                            I. Of a fat content not exceeding 1,5% by weight                                  8(L)
                       -   II. Other                                                                          8(L)
                   F. Rice flour                                                                             14 (L)
                   G. Other                                                                                   8(L)
      11.02        Cereal groats and cereal meal; other worked cereal grains (for example, rolled,
                   flaked, polished, pearled or kibbled but not further prepared), except rice falling
                   within heading No 10.06; germ of cereals, whole, rolled, flaked or ground:
                   A. Cereal groats and cereal meal:
                            I. Wheat:
                                a) Durum wheat .                                                             30 (L)
                                b) Common wheat                                                              30 (L)
                           II. Rye                                                                          25 (L)
                          III.. Barley                                                                      23 (L)
                                                                                                        S
                          IV. Oats                                                                          23 (L)
                           V. Maize:
                                a) Of a fat content not exceeding 1,5% by weight:
                                    1.  For the brewing industry (b)                                         23 (L)
                                   2.   Other                                                                23 (L)
                                b) Other                                               ,                     23 (L)
                          VI. Rice                                                                           23 (L)
                         VII. Other                                                                          23 (L)
(a) The autonomous duty for flour of meslin (mixed wheat and rye) is 13 %.
(b) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 62                                        Official Journal of the European Communities                       8 . 12.86
                                                                                                Rate of duty
   Heading                                                                             Autonomous
   number                                              Description                           %          Conventional
                                                                                          or levy            %
                                                                                            (L)
      1                                                    2                                 3                4
    11.02    B. Hulled grains (shelled or husked), whether or not sliced or kibbled :
   (cont'd)           I. Barley and oats :
                         a) Hulled (shelled or husked) :
                              1 . Barley                                                  23 (L)
                             2.    Oats :
                                   aa) Clipped oats                                       23 (L)
                                   bb) Other                                             23 (L)
                         b) Hulled and sliced or kibbled ("Grtitze" or "grutten") :
                             1 . Barley                                                  23 (L)
                             2.    Oats                                                  23 (L)
                    II. Other cereals :
                         a) Wheat                                                        30 (L)
                         b) Rye                                                          25 (L)
                         c) Maize                                                        23 (L)
                         d) Other                                                        23 (L)
            C. Pearled grains :
                     I. Wheat                                                            30 (L)
                   II. Rye                                                               25 (L)
                 III. Barley                                                             23 (L)
                 IV. Oats                                                                23 (L)
                  V. Maize                                                               23 (L)
                 VI. Other . .                  ,. . .                                   23 (L)
            D. Grains not otherwise worked than kibbled :
                     I. Wheat             -                                              30 (L)
                   II. Rye                                                              25 (L)
                 III. Barley                                                            23 (L)
                 IV. Oats                                                               23 (L)
                  V. Maize                                                              23 (L)
                 VI. Other                                                              23 (L)
            E. Rolled grains ; flaked grains :
                    I. Barley and oats :
                        a) Rolled :
                            1 . Barley . ^                                              23 (L)
                            2.    Oats                                                  23 (L)
                        b) Flaked :
                            1.    Barley                                                28 (L)
                            2.    Oats                                                  28 (L)
                  II. Other cereals :
                        a) Wheat                                                        30 (L)
                        b) Rye                                                          25 (L)
 ---pagebreak--- 8.12.86                                         Official Journal of the European Communities                                             63
                                                                                                                      Rate of duty
    Heading                                                                                                  Autonomous
                                                               Description                                        %           Conventional
    number                                                                                                                         %
                                                                                                                or levy
                                                                                                                  (L)
       1                                                            2                                               3               4
     11.02 .       Ε.      II. c) Maize                                                                         23 (L)
    (cont'd) .                 d) Other:
                                   1.   Flaked rice                                                             23 (L)
                                   2.   Other                                                                   23 (L)
                   F. Pellets:
                            I. Wheat                                                                            30 (L)
                           II. Rye . . .                                                                        25 (L)
                          III. Barley                                                                           23 (L)
                          IV. Oats                                                                             '23 (L)
                           V. Maize                                                                             23 (L)
                          VI. Rice                                                                              23 (L)
                         VII. Other                                                                             23 (L)
                   G. Germ of cereals, whole, rolled, flaked or ground:
                            I. Wheat                                                                            30 (L)
                           II. Other                                                                            30 (L)
    [11.03]
     11.04         Flour of the dried leguminous vegetables falling within heading No 07.05 or of the
                   fruits falling within any heading in Chapter 8; flour and meal of sago and of roots
                   and tubers falling within heading No 07.06:                                 ,
                   A. Flour of the dried leguminous vegetables falling within heading No 07.05          ....      12               (a)
                   B. Flour of the fruits falling within any heading in Chapter 8 :
                            I. Of bananas                                                                         17               17
                           II. Other                                                                               13
                   C. Flour and meal of sago and of roots and tubers falling within heading No 07.06:
                            I. Denatured (b)                                                                    28 (L)
                           II. Other:
                               a) For the manufacture of starches (b)                                           28 (L)
                               b) Other                                                                         28 (L)
     11.05         Flour, meal and flakes' of potato                                                               19
    [11.06]
     11.07         Malt, roasted or not:        v
                   A. Unroasted:
                            I. Obtained fromwheat:
                               a) In the form of flour                                                          20 (L)
                               b) Other                                                                         20 (L)
(a) See Annex.
(b) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 64                                     Official Journal of the European Communities                       8.12.86
                                                                                             Rate of duty
   Heading                                                                          Autonomous
   number                                          Description                            %          Conventional
                                                                                       or levy            %
                                                                                         (L)
       1                                               2                                  3                4
    11.07    A.     II. Other :
   (cont 'd)             a) In the form of flour                                      20 (L)
                         b) Other                                                     20 (L)              —
             B. Roasted                                                               20 (L)
    11.08    Starches ; inulin :
             A. Starches :
                     I.  Maize starch                                 !               27  (L)
                    II. Rice starch                                                   25  (L)             —
                   III. Wheat starch                                                  28  (L)
                   IV.  Potato starch                                                 25  (L)
                    V.  Other                                                         28  (L)
             B. Inulin                                                                  30
    11.09    Wheat gluten, whether or not dried                                      27 (L)               —
 ---pagebreak--- 8.12.86                                           Official Journal of the European Communities                                              65
                                                                       CHAPTER 12
                    OIL SEEDS AND OLEAGINOUS FRUIT; MISCELLANEOUS GRAINS, SEEDS AND FRUIT;
                                      INDUSTRIAL AND MEDICAL PLANTS; STRAW AND FODDER
Notes
1. Heading N o 12.01 is to be taken to apply, inter alia, to ground-nuts, soya beans, mustard seeds, oil poppy seeds,
    poppy seeds and copra. It is to be· taken not to apply to coconuts or other products of heading N o 08.01 or to olives
    (Chapter 7 or Chapter 20).
2. For the purposes of heading N o 12.03, beet seeds, grass and other herbage seeds, seeds of ornamental flowers,
    vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba)
    and of lupines are to be regarded as seeds of a kind used for sowing.
    Heading N o 12.03 is, however, to be taken not to apply to the following even if for sowing:
    (a) Leguminous vegetables (Chapter 7) ;                                                                                               ,
    (b) Spices and other products of Chapter 9;
    (c) Cereals (Chapter 10); or
    (d) Products falling within heading N o 12.01 or 12.07.
3. Heading N o 12.07 is to be taken to apply, inter alia, to the following plants or parts thereof: basil, borage, hyssop, all
    species of mint, rosemary, rue, sage and wormwood.
    Heading N o 12.07 is, however, to,be taken not to apply to:
    (a) Oil seeds and oleaginous fruit (heading N o 12.01);
    (b) Medicaments falling within Chapter 30 ;
    (c) Perfumery or toilet preparations falling within Chapter 33; or
    (d) Disinfectants, insecticides, fungicides, herbicides or similar products falling within heading N o 38.11.
                                                                                                                        Rate of duty
     Heading                                                                                                    Autonomous
                                                                Description                                          %          Conventional
     number
                                                                                                                  or levy             % "
                                                                                                                    (L)
        1                                                            2                                               3                 4
      12.01         Oil seeds and oleaginous fruit, whole or broken:
                    A. For sowing (a)                                                                              Free               (b)
                    B. Other                                                                                     Free (c)             (b)
      12.02         Flours or meals of oil seeds or oleaginous fruit, non-defatted (excluding mustard
                    flour):
                    A. Of soya beans                                                                               10(c)               7
                    B. Other                                                                                     Free (c)             —
      12.03         Seeds, fruit and spores, of a kind used for sowing:
                    A. Beet seeds                                                                                    15                13
                    B. Forest-tree seeds                                                                             10 •            Free
(a)  Entry under this subheading is subject to conditions to be determined by the competent authorities.
(b) See Annex.
(c) In certain conditions, the collection of a compensatory amount is provided for in addition to customs duty.
 ---pagebreak--- 66                                       Official Journal of the European Communities                                           8 . 12.86
\                                                                                                                Rate of duty
    Heading                                                                                           Autonomous
     number                                           Description                                           %            Conventional
                                                                                                         or levy                %
                                                                                                           (L)
        1                                                  2                                                 3                  4
      12.03   C. Seeds of fodder plants :
    (cont'd)           I. Meadow fescue (Festuca pratensis) seed ; vetch seed ; seeds of the genus
                          Poa (Poa palustris, Poa trivialis, Poa pratensis); rye grass (Lolium
                          perenne, Lolium multiflorum); timothy grass (Phleum pratense); red
                          fescue (Festuca rubra); cocksfoot grass (Dactylis glomerata); bent -grass
                          (Agrostis)                                                                       10                   4
                     II. Clover (Trifolium spp.)                                                           10                   4
                    III. Other                                                                             10             .     5
              D. Flower seeds ; kohlrabi seeds (Brassica oleracea var. caulorapa and gongylodes)           10                   6
              E. Other                                                                                     10                   7
     12.04    Sugar beet, whole or sliced, fresh, dried or powdered; sugar cane :
              A. Sugar beet :
||                    I. Fresh                                                                          12 (L)                —
                     II. Dried or powdered                                                              12 (L)                —
              B. Sugar cane                                                                         •  Free (L)               —
   [ 12.05]
                                                                                                               1
     12.06    Hop cones and lupulin                                                                       12                   9
    12.07    Plants and parts (including seeds and fruit) of trees, bushes, shrubs or other plants,
             being goods of a kind used primarily in perfumery, in pharmacy, or for insecticidal,
             fungicidal or similar purposes, fresh or dried, whole, cut, crushed, ground or
             powdered :
li           A. Pyrethirum (flowers, leaves, stems, peel and roots)                                        3                  3
ll           B. Liquorice roots                                                                           2                  —
||           C. Tonquin beans                                                                             3                   8
             D. Other                                                                                   Free                Free
    12.08    Chicory roots, fresh or dried, whole or cut, unroasted ; locust beans, fresh or dried,
             whether or not kibbled or ground, but not further prepared ; fruit kernels and other
             vegetable products of a kind used primarily for human food, not falling within any
             other heading :
             A. Chicory roots                                                                             2                   2
||           B. Locust beans                                                                              8                  —
ll           C. Locust bean seeds :
ll                   I. Not decorticated, crushed or ground                                               2
ll                 II. Other                                                                              9                  —
ll D. Apricot, peach and plum stones, and kernels thereof                                                 5                   4
             E. Other                                                                                   Free                Free
 ---pagebreak--- 8.12.86                             Official Journal of the European Communities                                             67
ll                                                                                                        Rate of duty
   Heading                                                                                        Autonomous
                                                   Description                                                    Conventional
   number                                                                                             %
                                                                                                    or levy             %
                                                                                                      (L)
      1                                                2                                               3                4
                                                 i
    12.09  Cereal straw and husks, unprepared, or chopped but not otherwise prepared                 Free              Free
    12.10  Mangolds, swedes, fodder roots ; hay, lucerne, clover, sainfoin, forage kale, lupines,
           vetches and similar forage products :
           A. Mangolds, swedes and other fodder roots                                                  9
           B. Other    . . . \                                                                       Free              Free
        -
 ---pagebreak---  68                                          Official Journal of the European Communities                                          8 . 12.86
                                                                 CHAPTER 13
                              LACS ; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
 Note
 Heading No 13.03 is to be taken to apply, inter alia, to liquorice extract and extract of pyrethrum, extract of hops,
extracts of aloes and opium. The heading is to be taken not to apply to :
(a) Liquorice extract containing more than 10 °/o by weight of sucrose or when put up as confectionery (heading
      No 17.04);
(b) Malt extract (heading No 19.02);
(c) Extracts of coffee, tea or mate (heading No 21.02);
(d) Alcoholic saps and extracts constituting beverages, and compound alcoholic preparations (known as "concentrated
      extracts") for the manufacture of beverages (Chapter 22);
(e) Camphor, glycyrrhizin and other products of headings Nos 29.13 and 29.41 ;
(f) Medicaments falling within heading No 30.03 or blood-grouping reagents (heading No 30.05);
(g) Tanning or dyeing extracts (heading No 32.01 or 32.04);
(h) Essential oils, concretes, absolutes and resinoids (heading No 33.01 ) or aqueous distillates and aqueous solutions of
      essential oils (heading No 33.06); or
(ij) Natural rubber, balata, gutta-percha or similar natural gums (heading No 40.01 ).
\l                                                                                                                  Rate of duty
     Heading                                                                                                Autonomous
     number                                               Description                                            %          Conventional
                                                                                                              or levy             %
                                                                                                                (L)
         1                                                     2                                                 3                4
     [ 13.01 ]
      13.02        Shellac, seed lac, stick lac and other lacs ; natural gums, resins, gum-resins and
                   balsams :
                   A. Conifer resins                                                                             2               0,5
                   B. Other                                                                                    Free             Free
      13.03        Vegetable saps and extracts ; pectic substances, pectinates and pectates ; agar-agar and
                   other mucilages and thickeners, derived from vegetable products :
                   A. Vegetable saps and extracts :
li                         I. Opium                                                                           Free              Free
                         II. Aloes and manna                                                                  Free             Free
 ---pagebreak--- 8.12.86                                    Official Journal of the European Communities                                              69
                                                                                                                  Rate of duty
    Heading                                                                                               Autonomous
                                                        Description                                            %          Conventional
    number
                                                                                                                                %
                                                                                                            or levy
                                                                                                              (L)
       1                                                     2                                                 3                 4
     13.03         A.   III. Of Quassia amara                                                                  3                1,5
                                                                                                        1
    (cont'd)            IV. Of liquorice                                                                       10                5
                         V. Of pyrethrum and of the roots of plants containing rotenone                        5                 5
                        VI. Of hops                                                                            6                 5
                       VII. Intermixtures of vegetable extracts, for the manufacture of beverages or of
                             food preparations                                                                10                 5
                      VIII. Other:
                             a) Medicinal                                                                      6                2,5
                             b) Other                                                                        Free              Free
                   B. Pectic substances, pectinates and pectates:
                          I. Dry                                                                              24                (a)
                         II. Other                                                                            14
                   C. Agar-agar and other mucilages and thickeners, derived from vegetable products:
                          I. Agar-agar                                                                         4               2,5
                         II. Mucilages and thickeners extracted from locust beans or locust bean seeds         6                 3
                        III. Other                                                                           Free              Free
   (a)  See Annex.
 ---pagebreak--- 70                                            Official Journal of the European Communities                                     8 . 12.86
                                                                 CHAPTER 14
                                                   VEGETABLE PLAITING MATERIALS ;
                              VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED
Notes
1 . This Chapter does not cover the following products which are to be classified in Section XI : vegetable materials or
     fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other
    vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.
2. Heading No 14.01 is to be taken to apply, inter alia, to split osier, reeds, bamboos and the like, to rattan cores and to
     drawn or split rattans. The heading is to be taken not to apply to chipwood (heading No 44.09).
3 . Heading No 14.02 is to be taken not to apply to wood wool (heading No 44.12).
4. Heading No 14.03 is to be taken not to apply to prepared knots or tufts for broom or brush making (heading
    No 96.01 ).
                \                                                                                                Rate of duty
     Heading                                                                                             Autonomous
      number                                               Description                                        %          Conventional
                                                                                                           or levy             %
                                                                                                             (L)
          1                                                    2                                              3                4
       14.01       Vegetable materials of a kind used primarily for plaiting (for example, cereal straw,
                   cleaned, bleached or dyed, osier, reeds, rushes, rattans, bamboos, raffia and lime
                   bark) :
                   A. Osier :
                            I. Not peeled, split or otherwise prepared                                      Free             Free
                           II. Other                   >.                                                     3                2
li                 B. Cereal straw, cleaned, bleached or dyed                                                 2                1
                   C. Other                                                                                 Free              (a)
       14.02       Vegetable materials, whether or not put up on a layer or between two layers of other
                   material, of a kind used primarily as stuffing or as padding (for example, kapok,
                   vegetable hair and eel-grass)                                                            Free              (a)
       14.03       Vegetable materials of a kind used primarily in brushes or in brooms (for example,
                   sorgho, piassava, couchgrass and istle), whether or not in bundles or hanks              Free             Free
     [ 14.04]
       14.05       Vegetable products not elsewhere specified or included                                   Free              (a)
    (a) See Annex.
 ---pagebreak--- 8.12.86                                       Official Journal of the European Communities                                       71
                                                              SECTION III
  ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS ; PREPARED EDIBLE
                                            FATS ; ANIMAL AND VEGETABLE WAXES
                                                               CHAPTER 15
                       ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS ;
                                  PREPARED EDIBLE FATS ; ANIMAL AND VEGETABLE WAXES
Notes
1 . This Chapter does not cover :
    (a) Pig fat or poultry fat of heading No 02.05 ;
    (b) Cocoa butter (fat or oil) (heading No 18.04);
    (c) Greaves (heading No 23.01 ) and residues of heading No 23.04 ;
    (d) Fatty acids in an isolated state, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or
         toilet preparations, sulphonated oils or other goods falling within any heading in Section VI ; or
    (e) Factice derived from oils (heading No 40.02).
2. Soapstocks, oil foots and dregs, stearin, wool grease and glycerol residues are to be taken as falling within heading
    No 15.17 .
Additional Notes
1. For the purposes ofsubheading 15.07 D:
    A. Fixed vegetable oils, fluid or solid, obtained by pressure, shall be considered as "crude" ifthey have undergone no other
        processing than :
        —     decantation within the normal time limits;
        — centrifugation or filtration, provided that, in order to separate the oils from their solid constituents, only
               mechanical force, such as gravity, pressure or centrifugal force, has been employed (excluding any adsorption
              filtering process or any other physical or chemical process);
    B. Fixed vegetable oils, fluid or solid, obtained by extraction shall continue to be considered as "crude" when they cannot
        be distinguished, by their colour, odour or taste, nor by recognised special analytical properties, from vegetable oils and
       fats obtained by pressure;
     C. The expression "crude, oils" shall be taken to extend to de-gummed soya bean oil and to cotton seed oilfrom which the
        gossypol has been removed.
2. A. For the purposes of subheading 15.07A, "olive oil" means oil derived solely from the treatment of olives, excluding
        re-esteiified olive oil and mixtures ofolive oil with other oils.
    B. "Untreated olive oil" means oil with characteristics as defined in I, II and III below.
        I.     For the purposes of subheading 15.07 A la), "virgin olive oil" means natural olive oil obtained exclusively by
               mechanical processes, including pressure (but does not include mixtures with olive oil obtained otherwise), having
               the following characteristics :
               (a) a free fatty acid content, expressed as oleic acid, not greater than 3,3 %;
               (b) a K.270 extinction coefficient (absorption under a thickness of 1 cm of solution of 1 g of oil per 100 ml in
                    iso-octane (2,2,4-trimethylpentane) at a wavelength of 270 nm) not higher than 0,25 and, after treatment of
                    the sample ofoil with activated alumina, not higher than 0, 1 1;
               (c) an extinction coefficient variation, in the 270 nm region, not higher than 0,01.
                    This variation is defined by:
                                                     AK = Km — 0,5 (Km-4 + Km + 4)
                    where Km            is the extinction coefficient at the wavelength of the maximum of the absorption curve in
                                        the- 270 nm region and
                    Km-4 and Km +4 are the extinction coefficients at wavelengths 4 nm lower and higher, respectively, than that
                                        ofKm;
 ---pagebreak---  72                                            Official Journal of the European Communities                                   8 . 12.86
                (d) negative Better and modified Vizern reactions;
                (e) a negative soap test;
                (J) such a taste that it is suitable in that state for immediate consumption.
          II.  For the purposes ofsubheading 15.07 A lb), "virgin lampante oil", whatever its acidity means olive oil:
               — either having the following characteristics:
                     (a) a K.270 extinction coefficient higher than 0,25 and, after treatment of the sample with activated alumina,
                         not higher than 0,11. Some oils having a free fatty acid content, expressed as oleic acid, of more than
                         3,3 % may have, after passage through activated alumina, a Kno extinction coefficient higher than 0,11.
                         If so, after neutralisation and decolourisation in the laboratory, they must have the following ' char­
                         acteristics :
                         — a K270 extinction coefficient not higher than 1 , 10,
                         — an extinction coefficient variation, in the 270 nm region, higher than 0,01 but not higher than 0,16;
                     (b) negative Better and modified Vizern reactions;
                    (c) negative soap test;
              — or having the characteristics under I (a), (b), (c), (d) and (e), but a taste which renders it unsuitable in that
                    statefor immediate consumption.
         III. Subheading 15.07 A I c) covers oils, especially oils from "olive residues ", having the following characteristics :
               (a) a free fatty acid content, expressed as oleic acid, higher than 3 %;
              (b) positive Better and/or modified Vizern reaction;
              (c) a negative soap test.
     C. Subheading 15.07 A II a) covers olive oil obtained by the treatment ofolive oils falling within subheading 15.07 A la)
         or 15.07 A lb), whether or not blended with virgin olive oil, having thefollowing characteristics:
         (a) a free fatty acid content, expressed as oleic acid, not exceeding 3 %;
         (b) — a positive soap test, or a K270 extinction coefficient higher than 0,25 but not higher than 1,10 and, after
                    treatment ofthe sample ofoil with activated alumina, higher than 0,11, and
              — an extinction coefficient variation, in the 270 nm region, higher than 0,01 but not higher than 0,16.
                    This variation is defined by:
                                                     /IK = Km — 0,5 (Km—4 + Km +4)
                    where Km            is the extinction coefficient at the wavelength of maximum absorption curve in the 270 nm
                                        region and
                    Km-4 and Km +4 are the extinction coefficients at wavelengths 4 nm lower and higher, respectively, than that
                                        ofKm;
        (c)   negative Better and modified Vizern reactions.
3. Subheading 15.17 B I does not cover:
    (a) residues resulting from the treatment offatty substances containing oil having an iodine index, determined by the Wijs
        method, without catalyst, lower than 70 or higher than 100;
   (b) residues resulting from the treatment offatty substances containing oil having an iodine index not lower than 70 or
        higher than 100, of which the peak area representing the retention volume offi-sitosterol, determined in accordance
        with the provisions in Annex VIII to the Regulation mentioned in Additional Note 4 below, is less than 93 % of the
        total sterol peak areas.
4. The analytical methods for the determination ofthe characteristics ofthe products referred to above are those laid down in
   the Annexes to Regulation (EEC) No 1058/77.
 ---pagebreak--- 8 . 1 2 . 86                                         Official Journal of the European Communities                                                   73
                                                                                                                                 Rate of duty
      Heading                                                                                                            Autonomous
                                                                  Description                                                 % * .      Conventional
       number                                                                                                                                   %
                                                                                                                           or levy
                                                                                                                             (L)
           1                                                           2                                                      3 ,               4
        15.01          Lard, other pig fat and poultry fat, rendered or solvent-extracted:
                       A. Lard and other pig fat:
                                I. For industrial uses other than the manufacture of foodstuffs for human
                                   consumption (a)                                                      ·                   4(L)                3
                               II. Other                                                                                   20 (L)
                       B. Poultry fat                                                                                      18 (L)              18
        15.02          Fats of bovine cattle, sheep or goats, unrendered; rendered or solvent-extracted fats
                       (including "premier jus") obtained from those unrendered fats :
                       A. For industrial uses other than the manufacture of foodstuffs for human
                           consumption (a)                                                                                                    Free
                       B. Other:
                                I. Unrendered fats of bovine cattle; rendered or solvent-extracted fats
                                   (including "premier jus") obtained from those fats .                                      10                 5
                               II. Unrendered fats of sheep or goats; rendered or solvent-extracted fats
                                   (including "premier jus") obtained from those fats                                        10                 5
        15.03          Lard stearin, oleostearin and tallow stearin; lard oil, oleo-oil and tallow oil, not
                       emulsified or mixed or prepared in any way:
                       A. Lard stearin and oleostearin:
                                I. For industrial uses (a) . . .                                                            Free              Free
                               II. Other                                        ,                                                               8
                       B. Tallow oil for industrial uses other than the manufacture of foodstuffs for
                           human consumption (a)                                                                             12                 4
                       C. Other                                                                                              12                10
        15.04          Fats and oils, of fish and marine mammals, whether or not refined:
                       A. Fish-liver oil:
                                I. Of a vitamin A content not exceeding 2 500 international units per gram                  6(b)                6
                               II. Other                                                                         : . . .  Free (b)             (c)
                       B. Whale oil and oils of other cetaceans                                                             2(b)              Free
                       C. Other                                                                                           Free (b)            Free
        15.05          Wool grease and fatty substances derived therefrom (including lanolin) :
                       A. Wool grease, crude                                                                                  6                 5
                       B. Other                                                        :                                     10                 4
        15.06          Other animal oils and fats (including neat's-foot oil and fats from bones or waste) . .                                  2
        15.07          Fixed vegetable oils, fluid or solid, crude, refined or purified:
                       A. Olive oil :
                                I. Untreated:
                                   a) Virgin olive oil                                                                     20 (L)
                                   b) Virgin lampante olive oil                                                            20 (L)
                                   c) Other                                                                                20 (L)
(a)    Entry under this subheading is subject to conditions to be determined by the competent authorities.
(b)    In certain conditions, the collection of a compensatory amount is provided for in addition to the customs duty.
(c)    See Annex.
 ---pagebreak---   74                                                Official Journal of the European Communities                                              8 . 12.86
ll\                                                                                                                            Rate of duty
      Heading                                                                                                         Autonomous
       number                                                     Description                                               %          Conventional
                                                                                                                        or levy               %
                                                                                                                           (L)
          1                                                            2                                                    3                  4
        15.07         A.      II . Other :
      (cont'd)                      a) Obtained by processing oils falling within subheading 15.07 A I a) or
                                        15.07 A I b), whether or not blended with virgin olive oil                      20 (L)
                                    b) Other                                                                            20 (L)
                      B. China-wood and oiticica oils ; myrtle wax and Japan wax                                         3(a)                (b)
                      C. Castor oil :
                               I. For the production of aminoundecanoic acid for use in the manufacture of
                                   synthetic textile fibres or of artificial plastic materials (c)                     Free (a)            Free
                              II . Other                                                                                 8(a)                 8
                      D. Other oils :
                               I. For technical or industrial uses other than the manufacture of foodstuffs
                                   for human consumption (c) :
                                   a) Crude :
                                        1.  Palm oil                                                       '. . . .     5(a)                  4
                                       2.   Tobacco-seed oil                                                            5(a)               Free
                                       3.   Other                                                                       5(a)                (b)
                                   b) Other :
                                       1.   Tobacco-seed oil                                                        •   8(a)              Free
                                       2.   Other                                                                       8(a)                (b)
                             II . Other :
                                   a) Palm oil :
                                       1.   Crude                                                                       9(a)                 6
                                       2.   Other                                                                      14(a)                14
                                   b) Other :
                                       1 . Solid, in immediate packings of a net capacity of 1 kg or less . . .        20 (a)
                                       2.  Solid, other ; fluid :
                                           aa) Crude                                                                   10(a)               (b)
                                           bb) Other                                                                   15(a)               (b)
      15.08         Animal and vegetable oils, boiled, oxidised, dehydrated, sulphurised, blown or
                    polymerised by heat in vacuum or in inert gas, or otherwise modified                                 15                 12
     [15.09]
      15.10         Fatty acids ; acid oils from refining ; fatty alcohols :
                    A. Stearic acid                                                                                      12                 8
                    B. Oleic acid                                                                                        10                 7
                    C. Other fatty acids ; acid oils from refining                                                        8               4,5
                    D. Fatty alcohols                                                                                    13                 6
(a) In certain conditions, the collection of a compensatory amount is provided for in addition to the customs duty.
(b) See Annex.
(c) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 8.12.86                                           Official Journal of the European Communities                                                      75
                                                                                                                                 Rate of duty
    Heading                                                                                                             Autonomous
                                                               Description                                                   %           Conventional
    number
                                                                                                                                                %
                                                                                                                          or levy
                                                                                                                            (L)
       1                                                            2                                                         3                 4
     15.11          Glycerol and glycerol lyes :
                    A. Crude glycerol and glycerol lyes                                                                      3                 1,5
                    B. Other, including synthetic glycerol                                                                   10                 6
     15.12          Animal or vegetable oils and fats, wholly or partly hydrogenated, or solidified or
                    hardened by any other process, whéther or not refined, but not further prepared:
                    A. In immediate packings of a net capacity of 1 kg or less .                                          20 (a)
                    B. Other                                                                                               17 (a)              (b)
     15.13          Margarine, imitation lard and other prepared edible fats                                              25 (a)               25
    [15.14]
     15.15          Spermaceti, crude, pressed or refined, whether or not coloured; beeswax and other
                    insect waxes, whether or not coloured:
                    A. Spermaceti, crude, pressed or refined, whether or not coloured                                                          3,5
                    B. Beeswax and other insect waxes, whether or not coloured:
                             I. R a w .                                                                                    Free               Free
                            II. Other .                               '.            !                                        10                 5
     15.16          Vegetable waxes, whether or not coloured:
                    A. Raw                                                                                                 Free              Free
                    B. Other                                                                                                                    4
     15.17          Degras; residues resulting from the treatment of fatty substances or animal or
                    vegetable waxes:
                    A. Degras                                                                                                                   6
                    B. Residues resulting from the treatment of fatty substances or animal or vegetable
                        waxes:
                             I. Containing oil having the characteristics of olive oil :
                                a) Soapstocks                                                                              7 (L)
                                b) Other                                                                                   2 (L)
                            II. Other:
                                a) Oil foots and dregs; soapstocks                                                  .      7 (a)                5
                                b) Other                                                                                   2 (a)                2
   (a)  In certain conditions, the collection of a compensatory amount is provided for in addition to the customs duty.
   (b)  See Annex.
 ---pagebreak---   76                                             Official Journal of the European Communities                                                        8 . 12.86
                                                                     SECTION IV
                        PREPARED FOODSTUFFS ; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO
                                                                     CHAPTER 16
                                 PREPARATIONS OF MEAT, OF FISH, OF CRUSTACEANS OR MOLLUSCS
 Note
 This Chapter does not cover meat, meat offal, fish, crustaceans or molluscs, prepared or preserved by the processes
 specified in Chapters 2 and 3 .
 Additional Notes
 1. For the purposes of subheadings 16.02 B I a) 1, Bill a) 1, B III b) 1 aa) and B III b) 2 aa) 11, the term "uncooked" shall
     apply to products which have not been subjected to any heat-treatment or which have been subjected to a heat-treatment
     insufficient to ensure the coagulation of meat proteins in the whole of the product and which therefore, in the case of
     subheadings 16.02 B III a) 1 and B III b) 1 aa), show traces ofa pinkish liquid on the cut surface when the product is cut
     along a line passing through its thickest part.
 2. For the purposes ofsubheadings 16.02 B IIIa) 2 aa) 11 and B Ilia) 2 aa) 22, the term "parts thereof' shall apply only to
     prepared or preserved meat which, due to the size and the characteristics of the coherent muscle tissue, is identifiable as
     having been obtainedfrom hams, loins, collars or shoulders ofdomestic swine, as the case may be.
II                                                                                                                                    Rate of duty
      Heading                                                                                                              Autonomous
      number                                                  Description                                                        %             Conventional
                                                                                                                              or levy               %
                                                                                                                                (L)
         1                                                         2                                                             3                   4
       16.01          Sausages and the like, of meat, meat offal or animal blood :                                                          \
                      A. Liver sausages                                                                                       24 (L)                24
II                    B. Other (a) :                                                                                    \II
Il                            I. Sausages, dry or for spreading, uncooked                                                     21 (L)               —
ll                           II . Other                                                                                       21 (L)               —
       16.02          Other prepared or preserved meat or meat offal :
                      A. Liver :
Il                            I. Goose or duck liver                                                                            20                  16
\1                          II . Other                                                                                       25 (L)                25
ll                    B. Other :                                                                                                            ll
Il                            I. Poultry meat or offal :                                                                \Il
ll                                a) Containing 57 % or more by weight of poultry meat (b) :                            \ll
||                                   1.  Containing uncooked meat or offal ; mixtures of cooked meat or
                                        offal and uncooked meat or offal :                                                                  ll
Il                                      aa) Containing only turkey meat                                                      21 (L)                17
ll                                      bb) Other .                                                                          21 (L)                —
Il                                   2. Other                                                                                21 (L)                17
                                  b) Containing 25 % or more but less than 57 % by weight of poultry
                                     meat (b)                                                                                21 (L)                17
ll                                c) Other                                                                                   21 (L)                17
                            II. Game or rabbit meat or offal                                                                   21                  17
(a) The levy applicable to sausages imported in containers which also contain preservative liquid is collected on the net weight, i.e. after deduction of the
     weight of the liquid.
(b) For the purpose of determining the percentage of poultry meat, the weight of any bones is to be disregarded.
 ---pagebreak--- 8.12.86                                            Official Journal of the European Communities                                              77
                                                                                                                         Rate of duty
    Heading                                                                                                      Autonomous
                                                                  Description                                         %          Conventional
    number                                                                                                                              %
                                                                                                                   or levy
                                                                                                                     (L)
        1                                                              2                                              3
     16.02          B.     III. Other:
    (cont'd)                    a)   Containing meat or offal of domestic swine:
                                     1.   Containing bovine meat, uncooked                                         26 (L)
                                     2.   Other, containing, by weight:
                                          aa) 80 % or more of meat or offal, of any kind, including fats of
                                                any kind or origin:
                                                11. Hams or loins (excluding collars); parts thereof . . . . . .   26 (L)
                                                22. Collars or shoulders; parts thereof                            26 (L)
                                                33. Other                                                          26 (L)
                                          bb) 40 % or more but less than 80 % of meat or offal, of any
                                                kind, including fats of any kind or origin                         26 (L)
                                          cc) Less than 40 °/o of meat or offal, of any kind, including fats
                                                of any kind or origin                                              26 (L)
                                b) Other:
                                     1.   Containing bovine meat or offal:
                                          aa) Uncooked; mixtures of cooked meat or offal and uncooked
                                                meat or offal                                                        20
                                                                                                                  + (L) (*)
                                          bb) Other                                                                  26                26
                                     2.   Other:
                                          aa) Of sheep or goats:
                                                11. Uncooked; mixtures of cooked           meat or offal and
                                                     uncooked meat or offal                                          20                (a)
                                                22. Other                                             ·.....         20                (a)
                                          bb) Other                                                                  26                26
     16.03          Meat extracts, meat juices and fish extracts, in immediate packings of a net capacity
                    of:
                    A. 20 kg or more                                                                                Free              Free
                    B. More than 1 kg but less than 20 kg                                                             9                 4
                    C. 1 kg or less                                                                                  24                20
     16.04          Prepared or preserved fish, including caviar and caviar substitutes:
                    A. Caviar and caviar substitutes :
                             I. Caviar (sturgeon roe)                                                                30                30
                            II. Other                                                                                30                30
                    B. Salmonidae:
                             I. Salmon                                    >                                          20                5,5
                            II. Other                                                                                20                 7
(a) See Annex.
(*) In certain conditions a levy is applicable in addition to the customs duty.
 ---pagebreak--- 78                                           Official Journal of the European Communities                       8 . 12.86
                                                                                                  Rate of duty
    Heading                                                                               Autonomous
     number                                               Description                          %          Cpnventional
                                                                                            or levy             %
                                                                                              (L)
        1                                                      2                               3                 4
      16.04       C. Herring :
    (cont 'd)             I. Fillets, raw, coated with batter or breadcrumbs, deep frozen     18                15
                         II . Other                                                           23               20
                  D. Sardines                                                                 25               25
                  E. Tunny                                                                    25               24
                  F. Bonito (Sarda spp.), mackerel and anchovies                              25               (a)
                  G. Other :
                          I. Fillets, raw, coated with batter or breadcrumbs, deep frozen     18               15
                        II. Other                      \                                      25               20
     16.05        Crustaceans and molluscs, prepared or preserved :
                  A. Crabs                                                                    20               16
                  B. Other                                                                    20               20
   (a) See Annex.
 ---pagebreak--- 8.12.86                                          Official Journal of the European Communities                                                           79
                                                                        CHAPTER 17
                                                   SUGARS AND SUGAR CONFECTIONERY
Notes
1. This Chapter does not cover:
    (a) Sugar confectionery containing cocoa (heading N o 18.06);
    (b) Chemically pure sugars (other than sucrose, glucose and lactose) and other products of heading N o 29.43; or
    (c) Medicaments and other products of Chapter 30.
2. Chemically pure sucrose, whatever its origin, is to be classified in heading N o 17.01.
Additional Notes
1. For the purposes of heading No 17.01 :
    — "White sugar" means sugar, not flavoured or coloured, containing,                       in the dry state, 99,5 °/o or more by weight               of
        sucrose, determined by the Polarimetrie method;
    — "Raw sugar" means sugar, not flavoured or coloured, containing,                        in the dry state, less than 99,5 % by weight                of
        sucrose, determined by the Polarimetrie method.
2. For the purposes of subheading 17.02 DI, "isoglucose" means the product obtained from glucose or its polymers with a
    content by weight in the dry state of at least 10 % fructose.
3. When imported in the form of an assortment, goods falling within subheading 17.04 D are to be classified according to the
    average content in milkfats, sucrose and starch of the assortment as a. whole.
                                                                                                                                   Rate of duty
     Heading                                                                                                              Autonomous
                                                                 Description                                                    %          Conventional
     number                                                                                                                                      %
                                                                                                                             or levy
                                                                                                                               (L)
        1                                                             2                                                         3                4
      17.01         Beet sugar and cane sugar, in solid form:
                    A. White sugar; flavoured or coloured sugar                                                              80 (L)
                    B. Raw sugar:
                             I. For refining (a)               :                                           ! . . . .         80 (L)
                            II. Other                                                                                        80 (L)
      17.02         Other sugars in solid form; sugar syrups, not containing added flavouring' or
                    colouring matter; artificial honey, whether or not mixed with natural honey; caramel:
                    A. Lactose and lactose syrup:
                             I. Containing, in the dry state, 99 °/o or more by weight of the pure
                                product (b)                                                                                 24 (L)
                            II. Other                                                                                        24 (L)
(a)  Entry under this subheading is subject to conditions to be determined by the competent authorities.
(b) The customs treatment in respect of lactose and lactose syrup of subheading 17.02 A II shall also apply to the lactose and lactose syrup of the present
     subheading (17.02 A I).
 ---pagebreak---   80                                               Official Journal of the European Communities                                              8 . 12.86
l                                                                                                                              Rate of duty
      Heading                                                                                                        Autonomous
                                                                                                                                       Conventional
       number                                                  Description                                                 %
                                                                                                                        or levy              %
                                                                                                                           (L)
          1                                                          2                                                      3                 4
        17.02           B. Glucose and glucose syrup ; maltodextrine and maltodextrine syrup :
      (cont'd)                   I. Glucose and glucose syrup containing, in the dry state, 99 % or more by
                                    weight of the pure product (a) :
                                    a) In the form of white crystalline powder, whether or not agglomerated             25 (L)               — .
                                    b) Other                                                                            25 (L)
                               II. Other :
                                    a) In the form of white crystalline powder, whether or not agglomerated             50 (L)
                                    b) Other                                                                            50 (L)
                       C. Maple sugar and syrup :
                                 I. Maple sugar in solid form, flavoured or coloured                                    67 (L)
                               II. Other                                                                                42-(L)               10
                       D. Other sugars and syrups :
                                 I. Isoglucose                                 .'                                       80 (L)               —
                               II. Other                                                                                80 (L)
||                     E. Artificial honey, whether or not mixed with natural honey                                     50 (L)               —
                       F. Caramel :
                                I. Containing 50 % or more by weight of sucrose in the dry matter                      47 (L)
                               II . Other :
                                    a) In the form of powder, whether or not agglomerated                              47 (L)               —
                                    b) Other                                                                           47 (L)
       17.03           Molasses                                                                                      65 (L) (b)             —
       17.04           Sugar confectionery, not containing cocoa :
                       A. Liquorice extract containing more than 10 % by weight of sucrose but not
                           containing other added substances                                                              21
                       B. Chewing gum containing by weight of sucrose (including invert sugar expressed
                           as sucrose) :
                                I. Less than 60 %                                                                        16,5                8
                                                                                                                        -1- VC            -1- VC
                                                                                                                                       subject to
                                                                                                                                         a max.
                                                                                                                                          of 23
                              II. 60 % or more                                                                           16,5                8
                                                                                                                        + VC              + VC
                                                                                                                                       subject to
                                                                                                                                         a max.
                                                                                                                                          of 23
                       C. White chocolate                                                                               20,7                13
                                                                                                                        + VC              + VC
                                                                                                                                       subject to
                                                                                                                                         a max.
                                                                                                                                     of 27 4- ads
(a) The customs treatment in respect of glucose and glucose syrup of subheading 17.02 B II shall also apply to the glucose and glucose syrup of the
     present subheading ( 17.02 B I).
(b) The autonomous duty is :
     — free for non-decolourised molasses for the manufacture of forage containing molasses;
     — 9 % for non-decolourised sugar cane molasses containing less than 63 % by weight of sucrose in the dry matter, for the manufacture of coffee
         substitutes ;
     — 19 % for non-decolourised molasses for the manufacture of citric acid ;
     — 67 % for flavoured or coloured molasses .
 ---pagebreak--- 8 . 12.86                               Official Journal of the European Communities                                          81
IIl                                                                                                      Rate of duty
     Heading                                                                                    Autonomous
                                                    Description                                                  Conventional
     number                                                                                          %
                                                                                                  or levy              %
                                                                                                    (L)
        1                                                2                                           3                  4
                                               r
                                                                                                \I
      17.04   D. Other:
     (cont'd)       I. Containing no milkfats or containing less than 1,5 % by weight of such
                        fats :
                        a) Containing no sucrose or containing less than 5 % by weight of
                            sucrose (including invert sugar expressed as sucrose)                  20,7                13
                                                                                                   + VC               + VC
                                                                                                                  subject to
                                                                                                                    a max.
                                                                                                                 of 27 + ads
I                       b) Containing by weight of sucrose (including invert sugar expressed as
                             sucrose) :
                             1.  5 % or more but less than 30 %                                    20,7                13
                                                                                                   + VC               + VC
                                                                                                                  subject to
                                                                                                                    a max.
                                                                                                                 of 27 + ads
                             2.  30 % or more but less than 40 %                                   20,7                13
                                                                                                   + VC               + VC
                                                                                                                  subject to
                                                                                                                    a max.
                                                                                                                 of 27 + ads
||                           3.  40 % or more but less than 50 % :
                                 aa) Containing no starch                                          20,7                13
                                                                                                   4- VC              + VC
                                                                                                                  subject to
                                                                                                                    a max.
                                                                                                                 of 27 + ads
                                 bb) Other .                                                       20,7                13
                                                                                                   + VC               + VC
                                                                                                                  subject to
                                                                                                                    a max.
                                                                                                                 of 27 + ads
                             4.  50 % or more but less than 60 %                                   20,7                13
                                                                                                   + VC               4- VC
                                                                                                                  subject to
                                                                                                                    a max.
                                                                                                                 of 27 + ads
                             5.  60 % or more but less than 70 % .... .                            20,7                13
                                                                                                   + VC               + VC
                                                                                                                  subject to
                                                                                                                    a max.
                                                                                                                 of 27 + ads
                             6.  70 % or more but less than 80 %                                   20,7                13
                                                                                                   + VC               + VC
                                                                                                                  subject to
                                                                                                                    a max.
                                                                                                                 of 27 + ads
                             7.  80 % or more but less than 90 %                                   20,7                 13
                                                                                                   + VC               + VC
                                                                                                                   subject to
                                                                                                                    a max.
                                                                                                                 of 27 + ads
                              8. 90 % or more                                                       20,7                13
                                                                                                   + VC               + VC
                                                                                                                   subject to
                                                                                                                     a max.
                                                                                                                 of 27 + ads
 ---pagebreak--- 82                                Official Journal of the European Communities                                    8 . 12 . 86
I                                                                                                    Rate of duty
   Heading                                                                                  Autonomous
                                               Description                                        %
                                                                                                             Conventional
    number
                                                                                             • or levy            %
                                                                                                 (L)
        1                                           2                                             3                4
     17.04   D. II. Other :
   (cont 'd)        a) Containing no sucrose or containing less than 5 % by weight of
                       sucrose (including invert sugar expressed as sucrose) , .                20,7              13
                                                                                                + VC             + VC
                                                                                                              subject to
                                                                                                                a max.
                                                                                                             of 27 + ads
                    b) Containing by weight of sucrose (including invert sugar expressed as
                       sucrose) :
                       1.   5 % or more but less than 30 %                                      20,7              13
                                                                                                + VC             + VC
                                                                                                              subject to
                                                                                                                a max.
                                                                                                             of 27 + ads
                       2.   30 % or more but less than 50 %                                     20,7              13
                                                                                               + VC              + VC
                                                                                                              subject to
                                                                                                                a max.
                                                                                                             of 27 + ads
                       3.   50 % or more but less than 70 %                                     20,7              13
                                                                                               + VC              + VC
                                                                                                              subject to
                                                                                                                a max.
                                                                                                            of 27 + ads
                       4.   70 % or more                                                       20,7               13
                                                                                               + VC              + VC
                                                                                                              subject to
                                                                                                                a max.
                                                                                                            of 27 + ads
   [ 17.05]
 ---pagebreak--- 8.12.86                                    Official Journal of the European Communities                                              83
                                                             CHAPTER 18
                                              COCOA AND COCOA PREPARATIONS
Notes
1 . This Chapter does not cover the preparations described in heading No 19.02, 19.08 , 22.02, 22.09 or 30.03 containing
    cocoa or chocolate .
2. Heading No 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 of this Chapter, other food
    preparations containing cocoa.
Additional Note
When imported in the form of an assortment, goods falling within subheading 18.06 C are to be classified according to the
average content in sucrose and milkfats ofthe assortment as a whole.
                                                                                                               Rate of duty
     Heading                                                                                          Autonomous
                                                       Description                                          %
                                                                                                                       Conventional
     number
                                                                                                        or levy                %
                                                                                                           (L)
        1                                                  2                                                3                   4
      18.01      Cocoa beans, whole or broken, raw or roasted                                             6,7             .     3
      18.02      Cocoa shells, husks, skins and waste                                                       9                   3
      18.03      Cocoa paste (in bulk or in block), whether or not defatted                                25                  15
      18.04      Cocoa butter (fat or oil)                                                                 22                  12
      18.05      Cocoa powder, unsweetened                                                                 27                   16
      18.06      Chocolate and other food preparations containing cocoa :
                 A. Cocoa powder, not otherwise sweetened than by the addition of sucrose,
                    containing by weight of sucrose :
                         I. Less than 65 %                                                               29,6                   10 .
                                                                                                         4- VC               -1- VC
                       II. 65 % or more but less than 80 %      ..."                                     29,6                   10
                                                                                                         + VC                -1- VC
                      III . 80 % or more                                                                 29,6                   10
                                                                                                         -1- VC              + VC
                 B. Ice-cream (not including ice-cream powder) and other ices :
                         I. Containing no milkfats or containing less than 3 % by weight of such fats    22,3                   12
                                                                                                       . -1- VC              + VC
                                                                                                                            subject
                                                                                                                         to a max.
                                                                                                                       of 27 + ads
 ---pagebreak--- 84                                    Official Journal of the European Communities                                       8 . 12.86
I                                                                                                         Rate of duty
   Heading                                                                                       Autonomous
                                                   Description                                                    Conventional
   number                                                                                             %
                                                                                                   or levy               %
                                                                                                      (L)
      1                                                2                                               3                  4
    18.06    B.    II. Containing by weight of milkfats :
   (cont 'd)           a) 3 % or more but less than 7 %                                             22,3                 12
                                                                                                    + VC               4- VC
                                                                                                                      subject
                                                                                                                    to a max.
                                                                                                                  of 27 + ads
                       b) 7 % or more                                                               22,3                 12
                                                                                                    + VC               + VC
                                                                                                                     subject
                                                                                                                    to a max.
                                                                                                                  of 27 + ads
             C. Chocolate and chocolate goods, whether or not filled ; sugar confectionery and
                substitutes therefor made from sugar substitution products, containing cocoa :
                    I. Containing no sucrose or containing less than 5 % by weight of sucrose
                       (including invert sugar expressed as sucrose)                                22,3                12
                                                                                                    + VC               4- VC
                                                                                                                     subject
                                                                                                                   to a max.
                                                                                                                  of 27 + ads
                   II. Other :                                                                   I
                       a) Containing no milkfats or containing, less than 1,5 % by weight of
                           such fats and containing by weight of sucrose (including invert sugar
                           expressed as sucrose):
                           1.  Less than 50 %                                                       22,3                12
                                                                                                    4- VC              + VC
                                                                                                                     subject
                                                                                                                   to a max.
                                                                                                                 of 27 + ads
                           2.  50 % or more                                                         22,3                12
                                                                                                    4- VC              + VC
                                                                                                                     subject ,
                                                                                                                   to a max. 1
                                                                                                                 of 27 + ads
                       b) Containing by weight of milkfats :                                                   I
                           1.  1,5 % or more but less than 3 %                                      22,3                12
                                                                                                    + VC               + VC
                                                                                                                     subject
                                                                                                                   to a max.
                                                                                                                 of 27 + ads
                           2.  3 % or more but less than 4,5 %                                      22,3                12
                                                                                                   4- VC               + VC
                                                                                                                     subject
                                                                                                                   to a max.
                                                                                                                 of 27 + ads
                           3.  4,5 % or more but less than 6 %                                      22,3                12
                                                                                                   + VC                + VC
                                                                                                                     subject
                                                                                                                   to a max.
                                                                                                                 of 27 + ads
                           4.  6 % or more                                                          22,3                12
                                                                                                   + VC                + VC
                                                                                                                     subject
                                                                                                                   to a max.
                                                                                                                 of 27 + ads
 ---pagebreak--- 8 . 12.86                                      Official Journal of the European Communities                                      85
                I
                Il                                                                                           Rate of duty
     Heading                                                                                         Autonomous
      number .                                             Description                                   %            Conventional
                                                                                                       or levy              %
                                                                                                         (L)
         1                                                     2                                          3                  4
       18.06       D. Other :
     (cont'd)              I. Containing no milkfats or containing less than 1,5 % by weight of such
                              fats :
                              a) In immediate packings of a net capacity of 500 g or less               22,3                12
                                                                                                        + VC              + VC
                                                                                                                         subject
                                                                                                                       to a max.
                                                                                                                     of 27 + ads
                              b) Other                                                                22,3 (a)
                                                                                                        + VC
                          II. Containing by weight of milkfats :
                              a) 1,5 % or more but not more than 6,5 % :
                                   1 . In immediate packings of a net capacity of 500 g or less       22,3 (a)              12
                                                                                                        + VC              + VC
                                                                                                                        subject
                                                                                                                       to a max.
                                                                                                                     of 27 + ads
                                  2.   Other                                                          22,3 (a)
                                                                                                        + VC
                            . b) More than 6,5 % but less than 26 % :
                                   1 . In immediate packings of a net capacity of 500 g or less         22,3                12
                                                                                                        + VC              + VC
                                  2.   Other                                                          22,3 (a)
                                                                                                        + VC
                              c) 26 % or more :
                                  1 . In immediate packings of a net capacity of 500 g or less          22,3               12
                                                                                                       + VC               4- VC
                                  2.   Other                                                          22,3 (a)
                                                                                                       + VC    •
    (a) Duty suspended to 19 % for an indefinite period.
 ---pagebreak--- 86                                             Official Journal of the European Communities                                       8 . 12.86
                                                                  CHAPTER 19
                       PREPARATIONS OF CEREALS, FLOUR OR STARCH ; PASTRY-COOKS' PRODUCTS
Notes
1 . This Chapter does not cover :
    (a) Preparations of flour, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes,
           containing 50 % or more by weight of cocoa (heading No 18.06);
    (b) Biscuits or other articles made from flour or from starch, specially prepared for use as animal feeding stuffs
           (heading No 23.07); or
    (c) Medicaments and other products of Chapter 30.
2. In this Chapter the expression "flour" includes the flour of fruits or of vegetables, and products of such flour are to
    be classified with similar products , of cereal flour.
Additional Note
When imported in the form of an assortment, goods falling within subheading 19.08 B are to be classified according to the -
average content in starchy sucrose and milkfats ofthe assortment as a whole.
II                                                                                                                  Race of duty
                                                                                                            Autonomous
     Heading                                               Description                                          %
                                                                                                                            Conventional
     number
                                                                                                              or levy             °/o
                                                                                                                (L)
         1                                                      2                                                3                 4
     [ 19.01 ]
       19.02      • Malt extract; preparations of flour, meal, starch or malt extract, of a kind used as
                    infant food or for dietetic or culinary purposes, containing less than 50 °/o by weight
                    of cocoa :
                    A. Malt extract :
                            I. With a dry extract content of 90 % or more by weight                            16,3                8
                                                                                                               + VC              4- VC
                                                                                                               16,3                8
                                                                                                               + VC              + VC
                    B. Other :
                     i      I. Containing malt extract and not less than 30 % by weight of reducing
                               sugars (expressed as maltose)                                                   19,6               11
                                                                                                               + VC              + VC
                           II. Other :
                               a) Containing no milkfats or containing less than 1,5 % by weight of
                                  such fats :
                                  1 . Containing less than 14 % by weight of starch :
                                       aa) Containing no sucrose or containing less than 5 % by weight
                                            of sucrose (including invert sugar expressed as sucrose) ....      19,6            .  11
                                                                                                               + VC              + VC
                                       bb) Containing by weight of sucrose (including invert sugar
                                            expressed as sucrose) :
                                             11 . 5 % or more but less than 60 %                               19,6               11
                                                                                                               + VC              + VC
                                            22 . 60 % or more                                                  19,6               11
                                                                                                               + VC              + VC
 ---pagebreak--- 8 . 12.86                               Official1Journal of the European Communities                                           87
                                                                                                            Rate of duty
     Heading                                                                                       Autonomous
     number                                          Description                                         %          Conventional
                                                                                                     or levy              %
                                                                                                        (L)
        1                                                 2                                              3                 4
      19.02    B.    II. a) 2. Containing 14 % or more but less than 32 % by weight of starch :
     (cont 'd)                  aa) Containing no sucrose or containing less than 5 % by weight
                                     of sucrose (including invert sugar expressed as sucrose) ....     19,6               11
                                                                                                      + vc              + VC
                                bb) Other                                                              19,6               11
                                                                                                      4- vc             + vc
                             3. Containing 32 % or more but less than 45 % by weight of starch :
                                aa) Containing no sucrose or containing less than 5 % by weight
                                     of sucrose (including invert sugar expressed as sucrose) ....     19,6               11
                                                                                                      + VC              4- VC
                                bb) Other                                                              19,6               11
                                                                                                      + vc              + vc
                             4. Containing 45 % or more but less than 65 % by weight of starch :
                                aa) Containing no sucrose or containing less than 5 % by weight
                                     of sucrose (including invert sugar expressed as sucrose)          19,6               11
                                                                                                      + vc              4- vc
                                bb) Other                                                              19,6               11
                                                                                                      + VC              4- VC
                             5. Containing 65 % or more but less than 80 % by weight of starch :
                                aa) Containing no sucrose or containing less than 5 % by weight
                                     of sucrose (including invert sugar expressed as sucrose) ....    19,6                11
                                                                                                      + vc              + VC
                                bb) Other                                                             19,6                11
                                                                                                      4- VC             + VC
                             6. Containing 80 % or more but less than 85 % by weight of starch :
                                aa) Containing no sucrose or containing less than 5 % by weight
                                     of sucrose (including invert sugar expressed as sucrose) ....    19,6                11
                                                                                                      + vc              + VC
                                bb) Other                                                             19,6               11
                                                                                                      + VC              + VC
                             7. Containing 85 % or more by weight of starch                           19,6               11
                                                                                                      4- vc             4- VC
                          b) Containing by weight of milkfats :
                             1. 1,5 % or more but less than 5 %                                       19,6               11
                                                                                                      + vc              + VC
                             2. 5 % or more                                                           19,6               11
                                                                                                      4- VC             + vc
      19.03    Macaroni, spaghetti and similar products :
               A. Containing eggs                                                                     17,3               12
                                                                                                      + vc              + vc
               B. Other :
                      I. Containing no common wheat flour or meal                                     17,3               12
                                                                                                      4- vc             + VC
                    II. Other                                                                         17,3               12
                                                                                                      4- vc             + vc
 ---pagebreak--- 88                                     Official Journal of the European Communities                                       8.12.86
                                                                                                          Rate of duty
   Heading                                                                                       Autonomous
    number
                                                   Description
                                                                                                    .%             Conventional
                                                                                                   or levy
                                                                                                                          °/o
                                                                                                      (L)
       1                                                2                                              3                   4
     19.04  Tapioca and sago; tapioca and sago substitutes obtained from potato or other
            starches                                                                                 15,4                 10
                                                                                                    + vc                + vc
     19.05  Prepared foods obtained by the swelling or roasting or cereals or cereal products
            (puffed rice, corn flakes and similar products) :
                                                                                                     14,3                 6
            A. Obtained from maize                                                                  + VC                + vc
                                                                                                     14,3
            B. Obtained from rice                                                                   + VC                + VC
                                                                                                     14,3
            C. Other                                                                                + VC                4- vc
   [19.06]
    19.07   Bread, ships' biscuits and other ordinary bakers' wares, not containing added sugar,
           honey, eggs, fats, cheese or fruit; communion wafers, cachets of a kind suitable for
           pharmaceutical use, sealing wafers, rice paper and similar products:
           A. Crispbread                                                                              24                  9
                                                                                                    + VC               + vc
                                                                                                                      subject
                                                                                                                    to a max.
                                                                                                                  of 24 + adf
           B. Matzos                                                                                  20
                                                               •                                    + VC               + vc
                                                                                                                     subject
                                                                                                                    to a max.
                                                                                                                  of 20 + adf
           C. Communion wafers, cachets of a kind suitable for pharmaceutical use, sealing
                wafers, rice paper and similar products                                             19,5                  7
                                                                                                    + VC               + vc
           D. Other, containing by weight of starch:
                    I. Less than 50 %                                                               26,5                 14
                                                                                                    + VC               + vc
                   II. 50 % or more                                                                 26,5                 14
                                                                                                   + VC                -I- vc
    19.08  Pastry, biscuits, cakes and other fine bakers' wares, whether or not containing cocoa
           in any proportion:
           A. Gingerbread and the like, containing by weight of sucrose (including invèrt
                sugar expressed as sucrose) :
                                                                                                    29,2.                13
                    I. Less than 30 %                                                              + VC                + vc
                                                                                                    29,2                 13
                   II. 30 % or more but less than 50 %                                             4- vc               + vc
                                                                                                    29,2                 13
                  III. 50 % or more                                                                + vc                + vc
 ---pagebreak--- 8.12.86                                 Official Journal of the European Communities                                            89
                                                                                                  .         Rate of duty
   Heading                                                                                          Autonomous '
   number                                           Description                                          %          Conventional
                                                                                                      or levy              %
                                                                                                        (L)
      1                                                 2                                                3                 4
    19.08    B. Other :
   (cont 'd)
                   I. Containing no starch or containing less than 5 % by weight of starch, and
                        containing by weight of sucrose (including invert sugar expressed as
                        sucrose) :
                        a) Less than 70 %                                                              29,2               13
                                                                                                       + vc              + vc
                                                                                                                       subject
                                                                                                                      to a max.
                                                                                                                    of 35 + ads
                       b) 70 % or more                                           .                     29,2
                                                                                                       + vc              + vc
                                                                                                                       subject
                                                                                                                     to a max.
                                                                                                                    of 35 + ads
                  II. Containing 5 % or more but less than 32 % by weight of starch :               \I
                       a) Containing no sucrose or containing less than 5 % by weight of
                           sucrose (including invert sugar expressed as sucrose)                        28                13
                                                                                                       + vc             + vc
                                                                                                                       subject
                                                                                                                     to a max.
                                                                                                                    of 30 + adf
                       b) Containing 5 % or more but less than 30 % by weight of sucrose
                           (including invert sugar expressed as sucrose):
                            1 . Containing no milkfats or containing less than 1,5 % by weight of
                                such fats                                                              29,2               13
                                                                                                       + vc             + vc
                                                                                                                       subject
                                                                                                                     to a max.
                                                                                                                   of 35 + ads
                           2.   Other                                                                  29,2               13
                                                                                                       + vc             + vc
                                                                                                                       subject
                                                                                                                     to a max.
                                                                                                                   of 35 + ads
                      c) Containing 30 % or more but less than 40 % by weight of sucrose
                           (including invert sugar expressed as sucrose) :
                           1 . Containing no milkfats or containing less than 1,5 % by weight of
                                such fats                                                              29,2               13
                                                                                                      + vc              + vc
                                                                                                                       subject
                                                                                                                     to a max.
                                                                                                                   of 35 + ads
                           2.   Other                                                                  29,2               13
                                                                                                      + vc              + vc
                                                                                                                       subject
                                                                                                                     to a max.
                                                                                                                   of 35 + ads
                      d) Containing 40 % or more by weight of sucrose (including invert sugar
                           expressed as sucrose) :                                                               l
                           1 . Containing no milkfats or containing less than 1,5 % by weight of
                                such fats                                                              29,2               13
                                                                                                      + vc              + vc
                                                                                                                       subject
                                                                                                                     to a max.
                                                                                                                   of 35 + ads
 ---pagebreak--- 90                                  Official Journal of the European Communities                                    8 . 12.86
IIII                                                                                                  Rate of duty
                                                                                              Autonomous
   Heading                                      Description                                                   Conventional
   number                                                                                          %
                                                                                                or levy             %
                                                                                              :   (L)
       1                                             2                                             3                 4
    19.08    B.  II. d) 2 .  Other                                                               29,2               13
                                                                                                 + vc              + vc
   (cont'd)                                                                                                      subject
         \
                                                                                                               to a max.
                                                                                                              of 35 + ads
                III. Containing 32 % or more but less than 50 % by weight of starch :
                     a) Containing no sucrose or containing less than 5 % by weight of
                        sucrose (including invert sugar expressed as sucrose) :
                        1 . Containing no milkfats or containing less than 1,5 % by weight of
                             such fats                                                            28                13
                                                                                                 + vc              + vc
                                                                                                                 subject
                                                                                                               to a max.
                                                                                                              of 30 + adf
                        2.   Other                                                                28                13
                                                                                                 + vc             + vc
                                                                                                                 subject
                                                                                                               to a max.
                                                                                                              of 30 + adf
                     b) Containing 5 % or more but less than 20 % by weight of sucrose
                        (including invert sugar expressed as sucrose) :
                        1 . Containing no milkfats or containing less than 1,5 % by weight of
                             such fats                                                           29,2               13
                                                                                                 + vc              4- vc
                                                                                                                 subject
                                                                                                               to a max.
                                                                                                              of 35 + ads
                        2.   Other                                                               29,2               13
                                                                                                 + vc             + vc
                                                                                                                 subject
                                                                                                               to a max.
                                                                                                              of 35 + ads
                     c) Containing 20 % or more by weight of sucrose (including invert sugar
                        expressed as sucrose) :
                        1 . Containing no milkfats or containing less than 1,5 % by weight of
                             such fats                                                           29,2               13
      -
                                                                                                 + vc             + vc
                                                                                                                 subject
                                                                                                               to a max.
                                                                                                              of 35 + ads
            2 . Other . .
                                                                                                 29,2               13
                                                                                                 + vc             + vc
                                                                                                                 subject
                                                                                                               to a max.
                                                                                                              of 35 + ads
||              IV. Containing 50 % or more but less than 65 % by weight of starch :          II
                     a) Containing no sucrose or containing less than 5 % by weight of
                        sucrose (including invert sugar expressed as sucrose) :
                        1 . Containing no milkfats or containing less than 1,5 % by weight of
                             such fats                                                            28                13
                                                                                                 + vc             + vc
                                                                                                                 subject
                                                                                                               to a max.
                                                                                                              of 30 + adf
 ---pagebreak--- 8 . 12.86                           Official Journal of the European Communities                                          91
                                      /
                                                                                                      Rate of duty
     Heading                                                                                  Autonomous
     number                                     Description                                        %          Conventional
                                                                                                or levy             °/o
                                                                                                  (L)
        1                                            2                                             3                 4
      19.08   B. IV. a) 2.  Other                                                                 28                13
     (cont'd)                                                                                    + vc              + vc
                                                                                                                  subject
                                                                                                                to a max.
                                                                                                              of 30 + adf
                     b) Containing 5 % or more by weight of sucrose (including invert sugar
                        expressed as sucrose) :
                        1 . Containing no milkfats or containing less than 1,5 % by weight of
                            such fats                                                            29,2               13
                                                                                                 + vc              + vc
                                                                                                                 subject
                                                                                                               to a max.
                                                                                                             of 35 + ads
                        2.  Other                                                                29,2               13
                                                                                                 + vc              + vc
                                                                                                                 subject
                                                                                                               to a max.
                                                                                                             of 35 + ads
                  V. Containing 65 % or more by weight of starch :
                     a) Containing no sucrose or containing less than 5 % by weight of
                        sucrose (including invert sugar expressed as sucrose)                     28                13
                                                                                                 + vc              + vc
                                                                                                                 subject
                                                                                                               to a max.
                                                                                                             of 30 + ads
                     b) Other                                                                    29,2               13
                                                                                                + vc               + vc
                                                                                                                 subject
                                                                                                               to a max.
                                                                                                             of 35 + adf
 ---pagebreak--- 92                                       Official Journal of the European Communities                                  8 . 12.86
                                                          CHAPTER 20
                         PREPARATIONS OF VEGETABLES, FRUIT OR OTHER PARTS OF PLANTS
Notes
1 . This Chapter does not cover :
    (a) Vegetables or fruit, prepared or preserved by the processes specified in Chapters 7 and 8 ; or
    (b) Fruit jellies, fruit pastes or the like in the form of sugar confectionery (heading No 17.04) or chocolate
         confectionery (heading No 18.06).
2. The vegetables of headings Nos 20.01 and 20.02 are those which fall in headings Nos 07.01 to 07.05 when imported
    in the states provided for in those headings.
3. Edible plants, parts of plants and roots of plants conserved in syrup (for example, ginger and angelica) are to be
    classified with the preserved fruit falling under heading No 20.06 ; roasted ground-nuts are to be classified in heading
    No 20.06 .
4. Tomato juice the dry weight content of which is 7 % or more is to be classified under heading No 20.02.
Additional Notes
1. For the purposes ofsubheading 20.02 A I, thefollowing species ofmushrooms are regarded as "cultivated mushrooms ":
    Agaricus spp., Volvaria esculenta, Lentinus edodes, Flammulina velutipes, Pholiota aegerita, Pholiota nameko, Pleurotus
    ostreatus, Pleurotus florida, Pleurotus pulmonarius, Pleurotus cornucopiae, Pleurotus abalonae, Pleurotus colombinus,
    Pleurotus eringii, Stropharia rugoso-annulata, Tremalla fuciformis, Auricularia auricula-judae, Auricularia polytricha,
    Auricularia porphyria, Coprinus comatus, Rhodopaxillus nudus, Lepiota pudica, Lepiota personata, Agrocyte aegerita,
    Agrocyte cylindracea.
2. The content of various sugars expressed as sucrose ("sugar content") of the products classified within this Chapter
    corresponds to the figure indicated by a refractometer {used in accordance with the method prescribed in the Annex to
    Regulation (EEC) No 543/86) at a temperature of20 °C and multiplied by thefactor:
    — 0,93 in respect ofproducts ofheading No 20.06, or
    — 0, 95 in respect ofproducts ofthe other headings.
3. The products classified under heading No 20.06 shall be considered as "containing added sugar 'when the sugar content
    thereofexceeds by weight the percentages given hereunder, according to the kind offruit concerned:
    — pineapples and grapes :                          13 %,
    — otherfruits, including mixtures offruit:           9 %.
4. For the purposes ofsubheading 20.06 B I, thefollowing expressions have the meanings hereby assigned to them:
    — "actual alcoholic strength by mass ": the number ofkilograms ofpure alcohol contained in 100 kg ofthe product;
    — "% mas ": the symbolfor alcoholic strength by mass.
 5. The added sugar content ofproducts classified under heading No 20.07 corresponds to the "sugar content" less the figures
    given hereunder, according to the kind ofjuice concerned:
     — lemon or tomato juice :                                           3,
     — apple juice :                                                    11,
     — grape juice :                                                    15,
     — otherfruit or vegetable juices, including mixtures ofjuices :    13.
6. For the purposes ofsubheadings 20.07 A I, 20.07 B I a) 1 and b) 1 :
     — "unfermented and not containing spirit" means grape juice (including grape must) with an actual alcoholic strength by
         volume ofnot more than 1 % vol;
     — "actual alcoholic strength by volume " means the number of volumes of pure alcohol at a temperature of ,20 °C
         contained in 100 volumes ofthe product at that temperature.
 7. For the purposes of subheadings 20.07 B I a) 1 aa) and 20.07 B I b) 1 aa), "concentrated grape juice (including grape
     must)" means grape juice (including grape must) for which the figure indicated by a refractometer (used in accordance with
     the method prescribed in the Annex to Regulation (EEC) No 543/86) at a temperature of20 °C is not less than 50,9 %.
 ---pagebreak---  8 . 12. 86                                      Official Journal of the European Communities                                           93
                                                                                                                     Rate of duty
      Heading                                                                                                Autonomous
      number                                                    Description                                       %          Conventional
                                                                                                               or levy              %
                                                                                                                 (L)
          1                                                          2                                             3                4
       20.01         Vegetables and fruit, prepared or preserved by vinegar or acetic acid, with or without
                     sugar, whether or not containing salt, spices or mustard :
                     A. Mango chutney                                                                    . .      22              Free
                     B. Cucumbers and gherkins                                                                    22               22
                     C. Other                                                                                     22            ' 20
       20.02         Vegetables prepared or preserved otherwise than by vinegar or acetic acid :
                     A. Mushrooms :
                               I. Cultivated                                                                   23 a
                             II. Other                                                                           23
                     B. Truffles                                                                                 20                18
                     C. Tomatoes                                                                                  18               18
                     D. Asparagus                                                                                22                22
                     E. Sauerkraut                                                                               20
                     F. Capers and olives                                                                        20
                     G. Peas ; beans in pod                                                                      24                24
                     H. Other, including mixtures                                                                24                22
       20.03         Fruit preserved by freezing, containing added sugar :
                    A. With a sugar content exceeding 13 % by weight                                             26                26
                                                                                                               + (L)            + ads
                    B. Other                                                                                     26                26
      20.04          Fruit, fruit-peel and parts of plants, preserved by sugar (drained, glac6 or crys­
                    tallised) :
                    A. Ginger                                                                                    25              Free
                    B. Other :
                              I. With a sugar content exceeding 1 3 % by weight                                  25               25
                                                                                                               + (L)            + ads
                            II . Other                                                                           25               25
      20.05         Jams, fruit jellies, marmalades, fruit pur£e and fruit pastes, being cooked
                    preparations, whether or not containing added sugar:
                    A. Chestnut puree and paste :
                              I. With a sugar content exceeding 1 3 % by weight                                  30               30
                                                                                                               + (L)            + ads
                            II. Other                                                                            30               30
                    B. Jams and marmalades of citrus fruit :
                              I. With a sugar content exceeding 30 % by weight                                   30               25
                                                                                                               + (L)            + ads
                            II. With a sugar content exceeding 13 % but not exceeding 30 % by weight .           30               25
                                                                                                               + (L)            + ads
                           III. Other                                                                            30               27
                    C. Other :
                              I. With a sugar content exceeding 30 % by weight :
                                  a) Plum pur6e and plum paste, in immediate packings of a net capacity
                                     exceeding 1 00 kg, for industrial processing (b)                           30                28
                                                                                                                                + ads
(a) In certain conditions an additional amount is provided for in addition to the customs duty.
(b) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 94                                       Official Journal of the European Communities                                        8.12.
                                                                                                                Rate of duty
   Heading                                                                                             Autonomous
                                                     Description                                            %           Conventional
   number                                                                                                                     %
                                                                                                         or levy
                                                                                                           (L)
      1                                                   2                                                  3                 4
    20.05   C.        I. b) Other                                                                          30                30
                                                                                                         + (L)              + ads
   (cont'd)
                     II. With a sugar content exceeding 13 % but not exceeding 30 % by weight .            30                30
                                                                                                         +    (L)           + ads
                    III. Other                                                                             30                30
    20.06   Fruit otherwise prepared or preserved, ' whether or not containing added sugar or
            spirit:
            A. Nuts (including ground-nuts), roasted, in immediate packings of a net capacity:
                      I. Of more than 1 kg                                                                  17               14
                     II. Of 1 kg or less                                                                   22                16
            B. Other:
                      I. Containing added spirit:
                         a) Ginger:
                            1.  Of an actual alcoholic strength by mass not exceeding 11,85%
                                mas                                                                        32             '   20
                            2.  Other                                                                      32
                         b) Pineapples, in immediate packings of a net capacity:
                            1.  Of more than 1 kg:
                                aa) With a sugar content exceeding 17 % by weight                          32
                                                                                                         +    (L)
                                bb) Other                                                                  32
                            2.  Of 1 kg or less:
                                aa) With a sugar content exceeding 19 % by weight      . . . . . . . .     32
                                                                                                         + (L)
                                bb) Other                                                                  32
                         c) Grapes :
                            1. With a sugar content exceeding 13 % by weight                               32
                                                                                                         + (L)
                            2.  Other                                                                      32
                         d) Peaches, pears and apricots, in immediate packings of a net capacity:
                            1.  Of more than 1 kg:
                                aa) With a sugar content exceeding 13 % by weight:
                                      11. Of an actual alcoholic strength by mass not exceeding
                                          11,85% mas                                                       32                30
                                                                                                         +   (L)          + 2 ads
                                     22. Other                                                             32
                                                                                                         + (L)
                                bb) Other:
                                      11. Of an actual alcoholic strength by mass not exceeding
                                          11,85% mas                                                       32                30
                                     22. Other                                                             32
                            2.  Of 1 kg or less:
                                aa) With a sugar content exceeding 15 % by weight                          32
                                                                                                         +   (L)
                                bb) Other                                                                  32
 ---pagebreak--- 8 . 12.86                               Official Journal of the European Communities                                       95
                                                                                                        Rate of duty
     Heading                                                                                   Autonomous
     number                                         Description                                      %          Conventional
                                                                                                  or levy             %
                                                                                                    (L)
        1                                                2                                           3                 4
      20.06   B.   I. e) Other fruits :
     (cont'd)              1 . With a sugar content exceeding 9 % by weight :
                                aa) Of an actual alcoholic strength by mass not exceeding
                                     1 1,85 % mas . . . .                                           32                30
                                                                                                  + (L)           + 2 ads
                                bb) Other                                                           32
                                                                                                  + (L)
                          2.    Other :
                                aa) Of an actual alcoholic strength by mass not exceeding
                                     11,85 % mas                                                    32                30
                                bb) Other                                                           32
                      f) Mixtures of fruit :
                          1 . With a sugar content exceeding 9 % by weight :
                                aa) Of an actual alcoholic strength by mass not exceeding
                                     11,85 % mas                                               '    32               30
                                                                                                 + (L)            + 2 ads
                                bb) Other                                                           32
                                                                                                 T ^
                         2.     Other :
                                aa) Of an actual alcoholic strength by mass not exceeding
                                    11,85 % mas              ■                                      32               30
                               bb) Other                                                            32
                 II. Not containing added spirit :
                      a) Containing added sugar, in immediate packings of a net capacity of
                         more than 1 kg :
                         1 . Ginger                                                                23              Free
                         2. Grapefruit segments                                                    23                17
                                                                                                 + (L)           + 2 ads
                         3. Mandarins (including tangerines and satsumas); Clementines,
                               wilkings arid other similar citrus hybrids                          23                21
                                                                                                 + (L)           + 2 ads
                         4.    Grapes                                                              23                22
                                                                                                 + (L)           + 2 ads
                         5. Pineapples :
                               aa) With a sugar content exceeding 17 % by weight                   23                22
                                                                                                 + (L)           + 2 ads
                             • bb) Other                                                           23                22
                         6.    Pears :
                               aa) With a sugar content exceeding 13 % by weight                   23                20
                                                                                                 + (L)           + 2 ads
                               bb) Other                                                           23                20
                         7. Peaches and apricots :
                               aa) With a sugar content exceeding 13 % by weight                   23               22
                                                                                                 + (L)           + 2 ads
                               bb) Other •                                                         23               22
                         8.    Other fruits                                                        23               20
                                                                                                 + (L)           + 2 ads
                         9.    Mixtures of fruit :
                               aa) Mixtures in which no single fruit exceeds 50 % of the total
                                    weight of the fruits                                          23                20
                                                                                                 + (L)    .      + 2 ads
                               bb) Other .                                                        23                20
                                                                                                 + (L)           + 2 ads
 ---pagebreak---  96                                  Official Journal of the European Communities                                   8.12. 86
                                                                                                      Rate of duty
    Heading                                                                                   Autonomous
                                                  Description                                                 Conventional
     number                                                                                        %
                                                                                                or levy             %
                                                                                                  (L)
        1                                               2                                          3                 4
      20.06    Β. II. b) Containing added sugar, in immediate packings of a net capacity of
    (cont'd)             1 kg or less :
                         1.  Ginger                    .'                                         27               Free
                         2.  Grapefruit segments                                                  27                17
                                                                                                + (L)           + 2 ads
                         3.  Mandarins (including tangerines and satsumas); Clementines,
                             wilkings and other similar citrus hybrids                            27                20
                                                                                                + (L)           + 2 ads
                         4.  Grapes                                                               27                24
                                                                                                + (L)           + 2 ads
                         5.  Pineapples:
                             aa) With a sugar content exceeding 19 % by weight                    27                24
                                                                                                + (L)           4· 2 ads
                             bb) Other                                                            27                24
                         6.  Pears:
                             aa) With a sugar content exceeding 15 % by weight                    27                22
                                                                                                + (L)           + 2 ads
                             bb) Other.                                                           27                22
                         7.  Peaches and apricots:
                             aa) With a sugar content exceeding 15 % by weight:
                                  11. Peaches                                                     27                22
                                                                                                + (L)           + 2 ads
                                  22. Apricots                                                    27                24
                                                                                                + (L)           -I- 2 ads
                             bb) Other:
                                  11. Peaches                                                     27                22
                                  22. Apricots                                                    27                24
                         8.  Other fruits                                                         27                24
                                                                                                + (L)           + 2 ads
                         9.  Mixtures of fruit:
                             aa) Mixtures in which no single fruit exceeds 50 % of the total
                                  weight of the fruits                                            27                15
                                                                                                + (L)           + 2 ads
                             bb) Other                                      %                     27                22
                                                                                                + (L)           + 2 ads
                      c) Not containing added sugar, in immediate packings of a net capacity:
                         1.  Of 4,5 kg or more:
                             aa) Apricots . ;                                                     17               (a)
                             bb) Peaches (including nectarines) and plums                         19               (a)
                             cc) Pears                                                            23                21
                             dd) Other fruits                                                     23               (a)
                             ee) Mixtures of fruit                                                23               (a)
                         2.  Of less than 4,5 kg:
                             aa) Pears                                                            25                21
                             bb) Other fruits and mixtures of fruit                               25                23
(a) See Annex.
 ---pagebreak--- 8 . 12.86                                         Official Journal of the European Communities                                                           97
ll                                                                                                                                    Rate of duty
     Heading                                                     Description
                                                                                                                             Autonomous
                                                                                                                                              Conventional
     number                                                                                                                        %
                                                                                                                                or levy             %
                                                                                                                                  (L)
        1                                                             2                                                            3                 4
      20.07         Fruit juices (including , grape must) and vegetable juices, whether or not containing
                    added sugar, but unfermented and not containing spirit :
                    A. Of a density exceeding 1,33 g/cm3 at 20 °C :
                             I. Grape juice (including grape must) :
                                 a) • Of a value exceeding 22 ECU per 100 kg net weight                                         50 (a)
                                 b) Of a value not exceeding 22 ECU per 100 kg net weight :
                                      1 . With an added sugar content exceeding 30 % by weight                                    50
                                                                                                                               + (L) (a)
                                      2.  Other                                                                                 50 (a)
                            II. Apple and pear juice ; mixtures of apple and pear juice :
                                 a) Of a value exceeding 22 ECU per 100 kg net weight                                             42
                                 b) Other                                                                                         42
                                                                                                                                + (L)
                           III. Other :
                                 a) Of a value exceeding 30 ECU per 100 kg net weight                                             42
                                 b) Other                                                                                         42
                                                                                                                                + (L)
                    B. Of a density of 1,33 g/cm3 or less at 20 °C :
                             I. Grape, apple and pear juice (including grape must); mixtures of apple and
                               , pear juice :
                                 a) Of a value exceeding 18 ECU per 100 kg net weight :
                                      1 . Grape juice (including grape must):
                                          aa) Concentrated :
                                               1 1 . With an added sugar content exceeding 30 % by weight
                                                                                                                                28 (a)              28
                                                                                                                                                  + ads
                                               22 . Other                                                                       28 (a)              28
                                                                                                                                                  + ads
                                          bb) Other :
                                               1 1 . With an added sugar content exceeding 30 % by weight
                                                                                                                                28 (a)          .   28
                                                                                                                                                  + ads
                                               22 . Other                                                                       28 (a)              28
                                                                                                                                                  + ads
                                      2. Apple and pear juice :
                                          aa) Containing added sugar                                                              25                24
                                                                                                                                                  4- ads
                                          bb) Other                                                                               25                25
                                      3 . Mixtures of apple and pear juice                                                        25
                                 b) Of a value of 18 ECU or less per 100 kg net weight :
                                      1 . Grape juice (including grape must):
                                          aa) Concentrated :
                                               11 . With an added sugar content exceeding 30 % by weight
                                                                                                                                  28                28
                                                                                                                               + (L) (a)          + ads
                                               22 . Other                                                                       28 (a)              28
                                                                                                                                                  + ads
(a) In certain conditions a countervailing tax is provided for in respect of certain products in addition to the customs duty.
 ---pagebreak--- 98                                                Official Journal of the European Communities                                                      8 . 12.86
                                                                                                                                       Rate of duty
    Heading                                                                                                                  Autonomous
                                                                 Description                                                                   Conventional
     number                                                                                                                        %
                                                                                                                               - or levy            %
                                                                                                                                   (L)
        1                                                             2                                                             3                4
      20.07         B.       I.b) 1 . bb) Other :
    (cont'd)                                    11 . With an added sugar content exceeding 30 % by weight                          28               28
                                                                                                                                + (L) (a)         + ads
                                               22 . Other                                                                        28 (a)             28
                                                                                                                                                  + ads
                                    2. Apple juice :
                                         aa) With an added sugar content exceeding 30 % by weight . . .                            25               24
                                                                                                                                 + (L)            + ads
                                         bb) With an added sugar content of 30 % or less by weight ....                            25               24
                                                                                                                                                  + ads
                                         cc) Not containing added sugar                                                            25               25
                                    3.   Pear juice :
                                         aa) With an added sugar content exceeding 30 % by weight . . .                            25               24
                                                                                                                                 + (L)            + ads
                                         bb) With an added sugar content of 30 % or less by weight ....                            25               24
                                                                                                                                                  + ads
                                         cc) Not containing added sugar                                                            25               25
                                    4. Mixtures of apple arid pear juice :
                                         aa) With an added sugar content exceeding 30 % by weight . . .                            25
                                                                                                                                 + (L)
                                         bb) Other                                                                                 25
                            II. Other :
                                a) Of a value exceeding 30 ECU per 100 kg net weight :                                    i
                                    1 . Orange juice                                                                               21               19
                                                                                                                                                  + ads
                                    2. Grapefruit juice                                                                            21               15
                                                                                                                                                  + ads
                                    3 . Lemon juice and other citrus fruit juices :
                                         aa) Containing added sugar                                                                21               18
                                                                                                                                                  + ads
                                         bb) Other                                                                                 21               19
                                    4. Pineapple juice :
                                         aa) Containing added sugar                                                                22               19
                                                                                                                                                  + ads
                                         bb) Other                                                                                 22               20
                                    5 . Tomato juice :
                                         aa) Containing added sugar                                                                21               20
                                                                                                                                                  + ads
                                         bb) Other                                                                                 21               21
                                    6. Other fruit and vegetable juices :
                                         aa) Containing added sugar                                                                24               21
                                                                                                                                                  + ads
                                         bb) Other                                                                                 24               22
                                    7.   Mixtures :
                                         aa) Of citrus fruit juices and pineapple juice :
                                               1 1 . Containing added sugar                                                        22               19
                                                                                                                                                  + ads
                                               22 . Other                                                                          22               20
(a) In certain conditions a countervailing tax is provided for in respect of certain products in addition to the customs duty.
 ---pagebreak--- 8 . 12.86                            Official Journal of the European Communities                                       99
                                                                                                     Rate of duty
     Heading                                                                                 Autonomous
     number                                       Description                                     %          Conventional
                                                                                               or levy            %
                                                                                                 (L)
        1                                               2                                         3                4
      20.07   B. II. a) 7.  bb) Other :
     (cont'd)
                                  1 1 . Containing added sugar                                   24               21
                                                                                                                + ads
                                  22 . Other                                                     24               22
                     b) Of a value of 30 ECU or less per 100 kg net weight :
                        1.  Orange juice :
                            aa) With an added sugar content exceeding 30 % by weight . . .       21               19
                                                                                               + (L)            4- ads
                            bb) Other                                                            21               19
                                                                                                                + ads
                        2. Grapefruit juice :
                            aa) With an added sugar content exceeding 30 % by weight . . .       21               15
                                                                                               + (L)            + ads
                            bb) Other                                                            21               15
                                                                                                                + ads
                        3.  Lemon juice :
                            aa) With an added sugar content exceeding 30 % by weight . . .       21               18
                                                                                               + (L) .          + ads
                            bb) With an added sugar content of 30 % or less by weight ....       21               18
                                                                                                                + ads
                            cc) Not containing added sugar                                       21               19
                        4.  Other citrus fruit juices :
                            aa) With an added sugar content exceeding 30 % by weight . . .       21               18
                                                                                               + (L)            4- ads
                            bb) - With an added sugar content of 30 % or less by weight ....     21               18
                                                                                                                4- ads
                            cc) Not containing added sugar                                       21               19
                        5.  Pineapple juice :
                            aa) With an added sugar content exceeding 30 % by weight . . .       22               19
                                                                                               + (L)            4- ads
                            bb) With an added sugar content of 30 % or less by weight ....       22               19
                                                                                                                4- ads
                            cc) Not containing added sugar                                       22               20
                        6. Tomato juice :
                            aa) Containing added sugar                                           21               20
                                                                                                                4- ads
                            bb) Other                                                            21               21
 ---pagebreak--- 100                              Official Journal of the European Communities                                   8 . 12.86
                                                                                                   Rate of duty
    Heading                                                                                Autonomous
                                              Description                                                  Conventional
    number                                                                                     %
                                                                                             or levy            %
                                                                                               (L)
       1                                           2                                            3                4
     20.07   B. II. b) 7. Other fruit and vegetable juices :
    (cont'd)              aa) With an added sugar content exceeding 30 % by weight             24               21
                                                                                             + (L)            + ads
                          bb) With an added sugar content of 30 % or less by weight            24               21
                                                                                                              4- ads
Il                        cc) Not containing added sugar                                       24               22
                       8. Mixtures :                                                     IIII
                          aa) Of citrus fruit juices and pineapple juice :               II
||                            11 . With an added sugar content exceeding 30 % by weight        22
                                                                                             + (L)
                                                                                                                19
                                                                                                              + ads
||                            22. With an added sugar content of 30 % or less by weight        22               19
                                                                                                              + ads
                              33 . Not containing added sugar              '                   22               20
Il                        bb) Other :                                                    I               I
                              1 1 . With an added sugar content exceeding 30 % by weight       24               21
                                                                                             + (L)            + ads
                              22. With an added sugar content of 30 % or less by weight        24               21
                                                                                                              + ads
                              33 . Not containing added sugar                                  24               22
 ---pagebreak--- 8.12 . 86                                   Official Journal of the European Communities                                          101
                                                                CHAPTER 21
                                            MISCELLANEOUS EDIBLE PREPARATIONS
Notes
1 . This Chapter does not cover :
    (a) Mixed vegetables of heading No 07.04 ;
    (b) Roasted coffee substitutes containing coffee in any proportion (heading No 09.01 );
    (c)  Spices and other products of headings Nos 09.04 to 09.10 ;
    (d) Yeast put up as a medicament and other products of heading No 30.03 ; or
    (e) Prepared enzymes of heading No 35.07.
2. Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading No 21.02.
3 . For the purposes of heading No 21.05, the expression "homogenised composite food preparations'' means
    preparations of a kind used as infant food or for dietetic purposes, consisting of a finely homogenised mixture of two
    or more basic ingredients such as meat (including meat offal), fish, vegetables and fruit. For the application of this
    definition, no account is to be taken of small quantities of any ingredients which may be added to' the mixture for
    seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of
    ingredients other than meat, meat offal or fish.
Additional Notes
1. For the purposes of subheading 21.07 D, the expression "prepared milk, in powder form " means products having a
    powdered milk content (calculated as the total milk protein, lactose and milkfat content) ofmore than 40 °/o by weight.
2. For the purposes ofsubheading 21.07 E, the term "cheese fondues " shall be taken to mean preparations containing 12 % or
    more but less than 18 °/o ofmilkfats and made from melted cheese (Emmentaler and Gruyere exclusively) with the addition
    ofwhite wine, kirsch, starch and spices and put up in immediate packings ofa net capacity of1 kg or less.
    Entry under the aforementioned subheading is furthermore subject to the production of a certificate issued in accordance
    with the conditions laid down by the competent authorities ofthe European Communities.
3. For the purposes of subheading 21. 07. Fill, "isoglucose " means the product obtained from glucose or its polymers with a
    content by weight in the dry state ofat least 10 °/o fructose.
||                                                                                                              Rate of duty
     Heading                                                                                            Autonomous
                                                          Description                                                   Conventional
     number                                                                                                 °/o
                                                                                                          or levy            %
                                                                                                            (L)
        1                                                     2                                              3               4
     [21.01 ]
      21.02       Extracts, essences or concentrates, of coffee, tea or mate and preparations with a
                  basis of those extracts, essences or concentrates ; roasted chicory and other roasted
                  coffee substitutes and extracts, essences and concentrates thereof:
                  A.. Extracts, essences or concentrates of coffee and preparations with a basis of
                                                                                                                      \
                      those extracts, essences or concentrates                                              30               18
                  B. Extracts, essences or concentrates of tea or mat£ and preparations with a basis of
                      those extracts, essences or concentrates                                              30               12
 ---pagebreak---   102                                           Official Journal of the European Communities                                      8.12.86
\                                  •
                                                                                                                    Rate of duty
      Heading                                                                                              Autonomous
                                                            Description                                         %
                                                                                                                            Conventional
      number
                                                                                                             or levy              %
                                                                                                                (L)
          1                                                     2                                                3                 4
       21.02       C. Roasted chicory and other roasted coffee substitutes :
      (cont'd)               I. Roasted chicory                                                                 18
                           II. Other                                                                           16,9                8
                                                                                                              + vc              + vc
                  D. Extracts, essences and concentrates of roasted chicory and other roasted coffee
                       substitutes :
II                           I. Of roasted chicory                                                              22                —
                           II. Other                                                                        16,9 (a)
                                                                                                              + vc
       21.03      Mustard flour and prepared mustard :
                  A. Mustard flour, in immediate packings of a net capacity:
                            I. Of 1 kg or less                                                                  10            -    8
\\                        II. Of more than 1 kg                                                                  5                 4
                  B. Prepared mustard                                                                           17                14
       21.04      Sauces ; mixed condiments and mixed seasonings :
                  A. Mango chutney, liquid                                                                      20              Free
                  B. Sauces with a basis of tomato purée                                                        20                16
                  C. Other                                                                                      20                12
       21.05      Soups and broths, in liquid, solid or powder form; homogenised composite food
                  preparations :
                  A. Soups and broths, in liquid, solid or powder form                                         22                 18
                  B. Homogenised composite food preparations                                                   24                22
       21.06      Natural yeasts (active or inactive); prepared baking powders :                N
                  A. Active natural yeasts
                            I. Culture yeast                                                                   23                 17
Il                        II. Bakers' yeast :
||                              a) Dried                                                                      22,1
                                                                                                              + vc
                                                                                                                                  15
                                                                                                                                + vc
||                              b) Other
                                                                                                   i
                                                                                                              22,1
                                                                                                              + vc
                                                                                                                                  15
                                                                                                                                + vc
                         III. Other                                                                            31                23
II                B. Inactive natural yeasts :
Il                          I. In tablet, cube or similar form, or in immediate packings of a net capacity
                                of 1 kg or less                                                                 17               13
l      .\                 II. Other                                                                            10                 8
II                C. Prepared baking powders                                                                   19                9,5
(a) Duty suspended to 14 % for an indefinite period.
 ---pagebreak--- 8 . 12.86                                Official Journal of the European Communities                                          103
I-I                                                                                                        Rate of duty
      Heading                                                                                     Autonomous
                                                     Description                                        %
                                                                                                                   Conventional
      number
                                                                                                    or levy               %
                                                                                                       (L)
         1                                              . 2                                             3                  4
       21.07  Food preparations not elsewhere specified or included :                                            I
              A. Cereals in grain or ear form, pre-cooked or otherwise prepared :
                     I. Maize                                           •                            20,8                ■8
                                                                                                     + vc               + vc
                    II . Rice                                                                        20,8                 13
                                                                                                     + vc               + vc
                   III. Other                                                                        20,8                 13
                                                                                                     + vc               + vc
              B. Ravioli, macaroni, spaghetti and similar products, not stuffed, cooked ; the
                 foregoing preparations, stuffed, whether or not cooked :
                     I. Not stuffed, cooked :
                         a) Dried                                                                    20,8                 10
                                                                                                     -1- vc            + vc
                         b) Other .                                                                  20,8                 10
                                                                                                     + vc              + vc
                    II. Stuffed :
                         a) Cooked                                                                   20,8                 13
                                                                                                     + vc              + vc
                         b) Other                                                                    20,8                 13
                                                                                                     + vc              + vc
              C. Ice-cream (not including ice-cream powder) and other ices :
                     I. Containing no milkfats or containing less than 3 % by weight of such fats    20,8                 13
                                                                                                     + vc               + vc
                    II. Containing by weight of milkfats :
                         a) 3 % or more but less than 7 %                                            20,8                 13
                                                                                                     + vc               + vc
    -
                         b) 7 % or more .                                                            20,8                 13
                                                                                                     + vc               + vc
              D. Prepared yoghourt; prepared milk, in powder form, for use as infants' food or
                 for dietetic or culinary purposes :
                     I. Prepared yoghourt :
                         a) In powder form, containing by weight of milkfats :
                             1.   Less than 1,5 %                                                    20,8                 13
                                                                                                     + vc               + vc
                            2.    1,5% or more                                                       20,8                 13
                                                                                                     + vc               + vc
                         b) Other, containing by weight of milkfats :
                             1.   Less than 1,5 %                                                    20,8                  13
                                                                                                     -1- vc             + vc
                            2 . 1,5 % or more but less than 4 %                                      20,8                  13
                                                                                                     + vc               -1- vc
                             3.   4 % or more                                                        20,8                  13
                                                                                                     + vc               + vc
                    II. Other, containing by weight of milkfats :
                         a) Less than 1,5 %, and containing by weight of milk proteins (nitrogen
                            content x 6,38):
                             1.   Less than 40 %                                                      20,8                 13
                                                                                                     + vc               + vc
                             2.   40 % or more but less than 55 %                                     20,8                 13
                                                                                                     -1- vc             + vc
 ---pagebreak---   104                                      Official Journal of the European Communities                                      8 . 12.86
\                                                                                                            Rate of duty
      Heading                                                                                      Autonomous
                                                       Description                                                   Conventional
      number                                                                                              %
                                                                                                       or levy               %
                                                                                                         (L)
         1                                                  .2                                            3                   4
       21.07   D.    II. a) 3 . 55 % or more but less than 70 %                                         20,8                 13
                                                                                                        4- vc             4- vc
      (cont'd)
Il                             4.  70 % or more                                                         20,8                 13
II||                                                                                                    4- vc            4- vc
II                        b) 1,5 % or more                                                              20,8                 13
||I                                                                                                     4- vc            4- vc
               E. Cheese fondues                                                                        20,8                 13
Il                                                                                                      + vc             4- vc
IIII                                                                                                subject to             '
               Il                                                                                     a max.       \\
IIIl                                                                                               of 35 ECU       \
IIII                                                                                               per 100 kg      I
IIII                                                                                                     net
li             F. Flavoured or coloured sugar syrups :
li                    I. Lactose syrup                                                                67 (L)                —
li                   II. Glucose syrup and maltodextrine syrup                                        67 (L)                —
II                  III. Isoglucose syrups                                                            67 (L)                —
                    IV. Other                                                          :              67 (L)
li             G. Other :
li                    I. Containing no milkfats or containing less than 1,5 % by weight of such  II||
                          fats :
                                                                                                 IIIl
Il                        a) Containing no sucrose or containing less than 5 % by weight of
II                             sucrose (including invert sugar expressed as sucrose) :           I                 \
II                             1 . Containing no starch or containing less than 5 % by weight of                   \
II                                 starch   . .•                                                         25                 20
||                             2 . Containing by weight of starch :                              1
Il                                 aa) 5 % or more but less than 32 %                                   20,8                 13
II                                                                                                     + vc              + vc
II                                 bb) 32 % or more but less than 45 %                                  20,8                 13
lil                                                                                                    4- vc             4- vc
Il                                 cc) 45 % or more                                                     20,8                 13
                                                                                                       4- vc             4- vc
II                       b) Containing 5 % or more but less than 15 % by weight of sucrose
II                            (including invert sugar expressed as sucrose) :
                               1 . Containing no starch or containing less than 5 % by weight of
                                   starch                                                               20,8                 13
II                                                                                                     + vc              4- vc
||                            2 . Containing by weight of starch :
Il                                 aa) 5 % or more but less than 32 %                                  20,8                  13
                                                                                                       + vc              4- vc
||                                 bb) 32 % or more but less than 45 %                               ' 20,8                 13
                                                                                                       4- vc             4- vc
                                   cc) 45 % or more                                      .'            20,8                 13
                                                                                                       4- vc             + vc
 ---pagebreak---   8.12 . 86                           Official Journal of the European Communities                                         105
IIl                                                                                                      Rate of duty
     Heading                                                                                     Autonomous
      number                                      Description                                         %          Conventional
                                                                                                   or levy             %
                                                                                                     (L)
          1                                            2                                              3                 4
       21.07    G.  I. c) Containing 15 % or more but less than 30 % by weight of sucrose
     (cont'd)             (including invert sugar expressed as sucrose) :
                          1 . Containing no starch or containing less than 5 % by weight of
                               starch                                                               20,8               13
                                                                                                    + vc             + vc
                          2. Containing by weight of starch :                                  I               I
                               aa) 5 % or more but less than 32 %                                   20,8               13
                                                                                                    + vc             + vc
                               bb) 32 % or more but less than 45 % .... :                           20,8               13
                                                                                                    + vc             + vc
\                              cc) 45 % or more                                                     20,8
                                                                                                    + vc
                                                                                                                       13
                                                                                                                     + vc
                       d) Containing 30 % or more but less than 50 % by weight of sucrose                          •
                          (including invert sugar expressed as sucrose) :
                          1 . Containing no starch or containing less than 5 % by weight of
                               starch                                                               20,8               13
                                                                                                    + vc             + vc
                          2. Containing by weight of starch :
                               aa) 5 % or more but less than 32 %                                   20,8              13
                                                                                                    + vc             4- vc
                               bb) 32 % or more                                                     20,8               13
                                                                                                    + vc             4- vc
                       e) Containing 50 % or more but less than 85 % by weight of sucrose
                          (including invert sugar expressed as sucrose) :
                          1 . Containing no starch or containing less than 5 % by weight of
                               starch                                                               20,8               13
                                                                                                    4- vc            + vc
                          2.   Other                                                                20,8               13
                                                                                                    + vc             + vc
                       f) Containing 85 % or more by weight of sucrose (including invert sugar
                          expressed as sucrose)                                                     20,8               13
                                                                                                    + VC             4- vc
                   II. Containing 1,5 % or more but less than 6 % by weight of milkfats :                      I
                       a) Containing no sucrose or containing less than 5 % by weight of
                          sucrose (including invert sugar expressed as sucrose) :
              (           1 . Containing no starch or containing less than 5 % by weight of
                               starch                                                               20,8               13
                                                                                                    + vc             4- vc
||                        2. Containing by weight of starch :
\                              aa) 5 % or more but less than 32 %                                   20,8
                                                                                                    4- vc
                                                                                                                       13
                                                                                                                     + vc.
                               bb) 32 % or more but less than 45 %                                  20,8               13
                                                                                                    + vc             + vc
                               cc) 45 % or more                                                     20,8               13
                                                                                                    + vc             4- vc
 ---pagebreak---   106                                    Official Journal of the European Communities                                   8 . 12 . 86
l                                                                                                         Rate of duty
      Heading                                                                                     Autonomous
                                                     Description                                                  Conventional
      number                                                                                           %
                                                                                                    or levy             %    -•
                                                                                                      (L)
         1                                               2                                             3                 4
       21.07   G.   II. b) Containing 5 % or more but less than 15 % by weight of sucrose
      (cont'd)              (including invert sugar expressed as sucrose) :
                             1 . Containing no starch or containing less than 5 % by weight of
                                  starch                                                             20,8               13
                                                                                                     + vc             + vc
                            2. Containing by weight of starch :                                 I              ||
                                  aa) 5 % or more but less than 32 %                                 20,8               13
                                                                                                     + vc             + vc
                                  bb) 32 % or more                                                   20,8               13
                                                                                                     + vc             + vc
                        c) Containing 15 % or more but less than 30 % by weight of sucrose
                            (including invert sugar expressed as sucrose) :
                                                                                          n
                            1 . Containing no starch or containing less than 5 % by weight of
                                  starch                                                             20,8               13
                                                                                                     + vc             + vc
                           2 . Containing by weight of starch :                                 ||
                                 aa) 5 % or more but less than 32 %                                  20,8               13
                                                                                                     + vc             + vc
                                 bb) 32 % or more                                                    20,8               13
                                                                                                     + vc             + vc
                        d) Containing 30 % or more but less than 50 % by weight of sucrose
                           (including invert sugar expressed as sucrose) :
                            1 . Containing no starch or containing less than 5 % by weight of
                                 starch                                                              20,8              13
                                                                                                    + vc             + vc
                           2.    Other                                                               20,8              13
                                                                                                    + vc             + vc
                        e) Containing 50 % or more by weight of sucrose (including invert sugar
                           expressed as sucrose)                                                     20,8              13
                                                                                                    4- vc            + vc
Il                III. Containing 6 % or more but less than 12 % by weight of milkfats :
                        a) Containing no sucrose or containing less than 5 % by weight of
                           sucrose (including invert sugar expressed as sucrose) :
                           1 . Containing no starch or containing less than 5 % by weight of
                                 starch                                        •.                   20,8               13
                                                                                                    + vc             + vc
                           2. Containing by weight of starch :
                                 aa) 5 % or more but less than 32 %                                 20,8               13 .
                                                                                                    + vc             + vc
                                 bb) 32 % or more                                                   20,8               13
                                                                                                    + vc             + vc
                        b) Containing 5 % or more but less than 15 % by weight of sucrose
                           (including invert sugar expressed as sucrose) :
                           1 . Containing no starch or containing less than 5 % by weight of
                                 starch                                                             20,8               13
                                                                                                    + vc             + vc
                           2.    Other                                                              20,8               13
                                                                                                    + vc             + vc
 ---pagebreak--- 8.12.86                            Official Journal of the European Communities                                        107
                                                                                                    Rate of duty
   Heading                                                                                  Autonomous
                                               Description                                       %          Conventional
   number
                                                                                              or levy             %
                                                                                                (L)
      1                                             2                                            3                 4
    21.07   G. III. c) Containing 15 % or more but less than 30 % by weight of sucrose
   (cont'd)            (including invert sugar expressed as sucrose) :
                       1.   Containing no starch or containing less than 5 % by weight of
                            starch                                                             20,8               13
                                                                                               + vc             + vc
                       2.   Other                                                              20,8            ' 13
                                                                                               + vc             + VC
                    d) Containing 30 °/o or more but less than 50 % by weight of sucrose
                       (including invert sugar expressed as sucrose) :
                       1.   Containing no starch or containing less than 5 % by weight of
                            starch                                                             20,8               13
                                                                                               + vc             + VC
                                                                                                                       ν
                       2.   Other                                                              20,8               13
                                                                                               + vc             + vc
                    e) Containing 50 % or more by weight of sucrose (including invert sugar
                       expressed as sucrose)                                                   20,8               13
                                                                                               + vc             + VC
               IV. Containing 12 % or more but less than 18 % by weight of milkfats:
                    a) Containing no sucrose or containing less than 5 % by weight of
                       sucrose (including invert sugar expressed as sucrose) :
                       1.   Containing no starch or containing less than 5 % by weight of
                          • starch                                                             20,8               13
                                                                                               + vc             -I- vc
                       2.   Other                                                              20,8               13
                                                                                               + vc             -I- vc
                    b) Containing 5 % or more but less than 15 % by weight of sucrose
                       (including invert sugar expressed as sucrose) :
                       1.   Containing no starch or containing less than 5 % by weight of
                            starch                                                             20,8               13
                                                                                               + vc             -I- vc
                       2.   Other                                                              20,8               13
                                                                                               + vc             + VC
                    c) Containing 15 % or more by weight of sucrose (including invert sugar
                       expressed as sucrose)                                                   20,8               13
                                                                                               + vc             + VC
                V. Containing 18 % or more but less than 26 % by weight of milkfats:
                    a) Containing no sucrose or containing less than 5 % by weight of
                       sucrose (including invert sugar expressed as sucrose) :
                       1.   Containing no starch or containing less than 5 % by weight of
                            starch                                                             20,8               13
                                                                                               + vc             -I- vc
                       2.   Other                                                              20,8               13
                                                                                               + vc             + vc
                    b) Containing 5 % or more by weight of sucrose (including invert sugar
                       expressed as sucrose)                                                   20,8               13
                                                                                               + vc             + VC
 ---pagebreak---   108                                      Official Journal of the European Communities                                     8 . 12.86
l               \                                                                                             Rate of duty
      Heading                                                                                        Autonomous
      number                                             Description                                      %           Conventional
                                                                                                       or levy              %
                                                                                                         (L)
         1                                                   2                                             3                 4
       21.07      G.   VI. Containing 26 % or more but less than 45 % by weight of milkfats :
      (cont 'd)             a) Containing no sucrose or containing less than 5 % • by weight of
\                               sucrose (including invert sugar expressed as sucrose) :
                                1 . Containing no starch or containing less than 5 % by weight of                  Il
                                    starch                                                              20,8                13
II l                                                                                                    + vc              + vc
                                2.  Other                                                               20,8                13
                                                                                                        + vc              + vc
                           b) Containing 5 % or more but less than 25 % by weight of sucrose       I               Il
Il                           ' (including invert sugar expressed as sucrose) :                     \
                                1 . Containing no starch or containing less than 5 % by weight of
                                    starch                                                              20,8                13
                II                                                                                      + vc              + vc
                               2.   Other                                                               20,8                13
                II                                                                                      4- vc             + vc
Il                         c) Containing 25 % or more by weight of sucrose (including invert sugar Il
                               expressed as sucrose)                                                    20,8               13
                                                                                                        4- vc             + vc
                      VII. Containing 45 % or more but less than 65 % by weight of milkfats :      \               Il
Il                         a) Containing no sucrose or containing less than 5 % by weight of       \               ||
li                             sucrose (including invert sugar expressed as sucrose) :
Il                             1 . Containing no starch or containing less than 5 % by weight of   I               l
                                    starch                                                              20,8               13
                I                                                                                      + vc              + vc
                               2.   Other                                                               20,8               13
                                                                                                       + vc              + vc
Il                         b) Containing 5 % or more by weight of sucrose (including invert sugar
                               expressed as sucrose) :                                             I
                               1 . Containing no starch or containing less than 5 % by weight of
                                    starch                                                             20,8                13
                                                                                                       + vc              + vc
Il                             2.   Other                                                              20,8                13
                I                                                                                      + vc              + vc
                     VIII. Containing 65 % or more but less than 85 % by weight of milkfats :
Il                         a) Containing no sucrose or containing less than 5 % by weight of
                               sucrose (incluse invert sugar expressed as sucrose)                     20,8                13
                \                                                                                      + vc              + vc
II                         b) Other                                                                    20,8                13
                I                                                                                      + vc              + vc
Il                    IX. Containing 85 % or more by weight of milkfats                                20,8                13
|| l                                                                                                   + vc              + vc
 ---pagebreak--- 8.12.86                                    Official Journal of the European Communities                                   109
                                                             CHAPTER 22
                                              BEVERAGES, SPIRITS AND VINEGAR
Notes
1 . This Chapter does not cover :
    (a) Sea water (heading No 25.01 );
    (b) Distilled and conductivity water and water of similar purity (heading No 28.58);
    (c) Acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading No 29.14);
    (d) Medicaments of heading No 30.03 ; or
    (e) Perfumery or toilet preparations (Chapter 33).
2. For the purposes of headings Nos 22.08 and 22.09, the alcoholic strength is to be taken to be the alcoholic strength by
    volume at a temperature of20 °C.
     "% vol" is the symbolfor alcoholic strength by volume.
Additional Notes
 1. For the purposes ofheadings Nos 22.04, 22.05 and 22.06 and subheading 22.07A :
     (a) "actual alcoholic strength by volume" means the number of volumes ofpure alcohol contained at a temperature of
         20 °C in 100 volumes ofthe product at that temperature;
     (b) "potential alcoholic strength by volume" means the number of volumes ofpure alcohol at a temperature of 20 °C
         capable of being produced by total fermentation of the sugars contained in 100 volumes of the product at that
         temperature;
     (c) "total alcoholic strength by volume" means the sum ofthe actual andpotential alcoholic strengths;
     (d) "natural alcoholic strength by volume" means the total alcoholic strength by volume of a product before any
         enrichment;
     (e) "% vol" is the symbolfor alcoholic strength by volume.
 2. For the purposes ofheading No 22.04, "grape must in fermentation" means the product derivedfrom the fermentation of
     grape must, having an actual alcoholic strength by volume of more than 1 °/o vol and less than three-fifths of its total
     alcoholic strength by volume.
 3. For the purposes ofheading No 22.05 :
     A. "Sparkling wine" (subheading 22.05 A) means a product having an actual alcoholic strength of not less than 8,5 °/o
         vol, obtained:
         — either by first or second alcoholic fermentation offresh grapes, grape must or wine, and releasing, when the
              container is opened, carbon dioxide derived exclusivelyfrom thefermentation,
              or from wine and releasing, when the container is opened, carbon dioxide derived wholly or partly from the
              addition ofthis gas,
          and having, when kept at a temperature of 20 °C in closed containers, an excess pressure due to carbon dioxide in
          solution ofnot less than 3 bars.
      B. "Total dry extract" means the content in grams per litre ofall the substances in a product which, under given physical
          conditions, do not volatilise.
          The total dry extract must be determined with the densimeter at 20 °C.
      C. (a) The presence in the products falling within subheading 22.05 C of the quantities of total dry extract per litre
              indicated in I, II, III and IV below does not affect their classification :
              I. Products ofan actual alcoholic strength by volume of not more than 13 % vol: 90 grams or less of total dry
                   extract per litre;
              II. Products ofan actual alcoholic strength by volume ofmore than 13 % vol but not more than 15 % vol: 130
                   grams or less oftotal dry extract per litre;
 ---pagebreak---   110                                        Official Journal of the European Communities                                   8 . 12.86
              III. Products of an actual alcoholic strength by volume of more than 15 % vol but not more than 18 % vol:
                    130 grams or less oftotal dry extract per litre;
              IV. Products of an actual alcoholic strength by volume of more than 18 % vol but not more than 22 % vol:
                   330 grams or less oftotal dry extract per litre.
              Products with a total dry extract exceeding the maximum quantity shown above in each category are to be
              classified in the following category, except that ifthe total dry extract exceeds 330 grams per litre the products are
              to be classified in subheading 22.05 C V.
          (b) The above rules do not apply to products falling within subheadings 22.05 C III a) 1, b) 1 and b) 2 and 22.05
              C IV a) 1, b) 1 and b) 2.
 4. Subheading 22.05 C shall be taken to include:
     (a) Grape must with fermentation arrested by the addition ofalcohol, that is to say a product:
         — having an actual alcoholic strength by volume ofnot less than 12 % vol but less than 15 % vol, and
         — obtained by the addition to unfermented grape must having a natural alcoholic strength by volume ofnot less than
              8,5 % vol ofa product derivedfrom the distillation ofwine;
     (b) Wine fortifiedfor distillation, that is to say a product:
         — having an actual alcoholic strength by volume ofnot less than 18 % vol but not more than 24 % vol,
         — obtained exclusively by the addition to wine containing no residual sugar ofan unrectified product derivedfrom
             the distillation ofwine and having a maximum actual alcoholic strength by volume of86 °/o vol, and
         — having a maximum volatile acidity of2,40 grams per litre, expressed as acetic acid;
    (c) Liqueur wine, that is to say a product:
         — having a total alcoholic strength by volume ofnot less than 17,5 °/o vol and an actual alcoholic strength by volume
             ofnot less than 15.% vol, but not more than 22 °/o vol, and
         — obtainedfrom grape must or wine, which must comefrom vine varieties approved in the third country oforigin for
             the production ofliqueur wine and have a minithum natural alcoholic strength by volume of12 °/o vol:
             — byfreezing, or
             — by the addition during or afterfermentation
                  — ofa product derivedfrom the distillation ofwine, or
                  — ofconcentrated grape must or, in the case ofcertain quality liqueur wines appearing on a list to be adopted
                       ofwines for which such practice is traditional, ofgrape must concentrated by direct heat, which, apartfrom
                       this operation, corresponds to the definition ofconcentrated grape must, or
                  — ofa mixture ofthese products.
         However, certain quality liqueur wines appearing on a list to be adopted may be obtained from unfermented fresh
        grape must which does not need to have a minimum natural alcoholic strength by volume of12 °/o vol.
5. For the purposes of subheading 22.07A, the expression "piquette" means the product obtained by the fermentation of
    untreated grape marc macerated in water or by extraction offermented grape marc with water:
6. For the purposes ofsubheading 22.07 B I, thefollowing are regarded as "sparkling":
    — fermented beverages in bottles with "mushroom " stoppers held in place by ties orfastenings,
    — fermented beverages otherwise put up, with an excess pressure of not less than 1,5 bars, measured at a temperature of
        20 °C.
7. For the purposes of subheading 22.10 A, the expression "wine vinegar" means vinegar obtained exclusively by acetous
   fermentation ofwine and having a total acidity ofnot less than 60 grams per litre, expressed as acetic acid.
 ---pagebreak--- 8.12.86                                           Official Journal of the European Communities                                                             111
                                                                                                                                       Rate of duty
    Heading                                                                                                                  Autonomous
                                                                 Description                                                        %          Conventional
    number                                                                                                                                           %
                                                                                                                                 or levy
                                                                                                                                   (L)
        1                                                              2                                                                  3    .      4
     22.01          Waters,- including spa waters and aerated waters; ice and snow:
                    A. Spa waters, natural or artificial; aerated waters                                                            8                 4
                    B. Other                                                                                                      Free              Free
     22.02          Lemonade, flavoured spa waters and flavoured aerated waters, and other non-
                    alcoholic beverages, not including fruit and vegetable juices falling within heading
                    No 20.07:
                    A. Not containing milk or milkfats                                                                             20                15
                    B. Other, containing by weight of milkfats:
                                                                                                                                  12,7                8
                              I. Less than 0,2 %                      ,.                                                          + vc
                                                                                                                                                   + vc
                                                                                                                                  12,7
                             II. 0,2 % or more but less than 2 % .                                                                + vc                8
                                                                                                                                  12,7             + vc
                            III. 2 % or more                                                                                      + vc                8
     22.03          Beer made from malt                                                                                            30              + vc
     22.04          Grape must, in fermentation or with fermentation arrested otherwise than by the                                                  24
                    addition of alcohol                                                                                          40 (a)
     22.05          Wine of fresh grapes; grape must with fermentation arrested by the addition of
                    alcohol:
                    A. Sparkling wine                                                                                           40 ECU
                                                                                                                               per hi (a)
                    B. Wine other than that referred to in A in bottles with "mushroom" stoppers held
                         in place by ties or fastenings; wine otherwise put up with an excess pressure due
                         to carbon dioxide in solution of not less than 1 bar but less than 3 bar, measured
                         at a temperature of 20 °C                                                                              40 ECU
                                                                                                                               per hi (a)
                    C. Other:
                              I. Of an actual alcoholic strength by volume not exceeding 13 % vol, in
                                 containers holding:
                                 a) Two litres or less                                                                         14,5 ECU
                                                                                                                            per hi (a) (b)
                                 b) More than two litres                                                                       10,9 ECU         10,9 ECU
                                                                                                                            per hi (a) (b)       per hi (b)
                             II. Of an actual alcoholic strength by volume exceeding 13 % vol but not
                                 exceeding 15 % vol, in containers holding:
                                 a) Two litres or less                                                                         16,9 ECU
                                                                                                                            per hi (a) (b)
                                 b) More than two litres                                                                       13,3 ECU         13,3 ECU
                                                                                                                            per hi (a) (b)       per hi (b)
                            III. Of an actual alcoholic strength by volume exceeding 15 % vol but not
                                 exceeding 18 % vol, in containers holding:
                                 a) Two litres or less :
                                     1. Port, Madeira, sherry, Tokay (Aszu and Szamorodni) and Setubal
                                         muscatel (c)                            i                                             18,1 ECU         16,3 ECU
                                                                                                                               per hi (b)        per hi (b)
                                     2.  Other                                                                                20,6 ECU
                                                                                                                            per hi (a) (b)
(a) In certain conditions a countervailing tax is provided for in respect of certain products in addition to the customs duty.
(b) The exchange rate to be applied in converting into national currencies the unit of account in which the customs duty is expressed shall,
    notwithstanding General Rule C 3 contained in Part I , Section I, be the representative rate, if such rate is fixed for the purposes of the common
    agricultural policy.
(c) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak---    112                                              Official Journal of the European Communities                                                         8 . 12.86
                    \                                                                                                                      Rate of duty
      Heading                                                                                                                   Autonomous
        number                                                     Description                                                          %          Conventional
                                                                                                                                     or levy             %
                                                                                                                                       (L)
          1                                                             2                                                               3                4
        22.05          C.     III. b) More than two litres :
       (cont 'd)                        1 . Port, Madeira, sherry and Setubal muscatel (a)                                       14,5 ECU           13,3 ECU
                                                                                                                                  per hi (b)         per hi (b)
                                       2. Tokay (Aszu and Szamorodni) (a)                                                        14,5 ECU
                                                                                                                                 per hi (b)                (
                                       3.   Other                                                                                16,9 ECU
                                                                                                                               per hi (b) (c)
                             IV. Of an actual alcoholic strength by volume exceeding 18 % vol but not \
                                   exceeding 22 % vol, in containers holding :                                             \
                                   a) Two litres or less :                                                                                      Il
Il                                     1 . Port, Madeira, sherry, Tokay (Aszu and Szamorodni) and Setubal                                       li
II                                          muscatel (a)                                                                         19,3 ECU           17,5 ECU
                                                                                                                                 per hi (b)         per hi (b)
                                      2.    Other                                                                                 23 ECU             23 ECU*
                    l                                                                                                         per hi (b) (c)        per hi (b)
                                   b) More than two litres :                                                               l
                                       1 . Port, Madeira, sherry and Setubal muscatel (a)                                        15,7 ECU           14,5 ECU
                    II                                                                                                           per hi (b)         per hi (b)
                                      2. Tokay (Aszu and Szamorodni) (a) . .                                                    15,7 ECU
                    II                                                                                                           per hi (b)
                                      3.    Other                                                                                 23 ECU             23 ECU
                    \                                                                                                         per hi (b) (c)        per hi (b)
                              V. Of an actual alcoholic strength by volume exceeding 22 % vol, in
                                   containers holding :                                                                                         Il
                                   a) Two litres or less                                                                        1,93 ECU
11                                                                                                                                  per hi      \
li                                                                                                                              per % vol       l
li \                                                                                                                            of alcohol      \
II \                                                                                                                          + 12,1 ECU
II                                                                                                                            per hi (b) (c)
li                                b) More than two litres                                                                       1,93 ECU
II!                                                                                                                                per hi       l
II                                                                                                                              per % vol
II\                                                                                                                            of alcohol
                                                                                                                            •      (b) (c)
      22.06           Vermouths, and other wines of fresh grapes flavoured with aromatic extracts :
                      A. Of an actual alcoholic strength by volume of 18 % vol or less, in containers
Ill                       holding :
                               I. Two litres or less                                                                             17 ECU                _
Ill\                                                                                                                               per hi
                             II. More than two litres                                                                            14 ECU
Illl                                                                                                                              per hi
                      B. Of an actual alcoholic strength by volume exceeding 1 8 % vol but not exceeding
                          22 % vol, in containers holding :                               ,                                                     I
Ill                            I. Two litres or less                                                                             19 ECU         -l
                    \                                                                                                             per hi
                             II. More than two litres                                                                           16 ECU
\                                                                                                                                 per hi
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
(b) The exchange rate to be applied in converting into national currencies the unit of account in which the customs duty is expressed shall,
     notwithstanding General Rule C 3 contained in Part I, Section I, be the representative rate if such rate is fixed for the purposes of the common
     agricultural policy.
(c) In certain conditions a countervailing tax is provided for in respect of certain products in addition to the customs duty.
 ---pagebreak---                                                    Official Journal of the European Communities                                                            113
8 . 12.86
                                                                                                                                         Rate of duty
                                                                                                                              Autonomous
      Heading                                                     Description                                                         %
                                                                                                                                                 Conventional
      number
                                                                                                                                   or levy            %
                                                                                                                                     (L)
                                                                        2 ■                                                           3               4
         1
       22.06         C. Of an actual alcoholic strength by volume exceeding 22 % vol, in containers
      (cont 'd)           holding :
                               I. Two litres or less                                                                 '• • •    1,60 ECU
                                                                                                                                   per hi
                                                                                                                               per % vol
                                                                                                                               of alcohol
                                                                                                                               + 10 ECU
                                                                                                                                   per hi
                              II . More than two litres                                                                         1,60 ECU
                                                                                                                                   per hi
                                                                                                                               per % vol
                                                                                                                               of alcohol
       22.07         Other fermented beverages (for example, cider, perry and mead) :
                     A. Piquette                                                                                                1,60 ECU
                                                                                                                                   per hi
                                                                                                                               per % vol
                                                                                                                               of alcohol
                                                                                                                                   subject
                                                                                                                                to a min .
                                                                                                                                of 9 ECU
                                                                                                                                per hi (a)
                      B. Other :
                                                                                                                                  30 ECU
                                I. Sparkling
                                                                                                                                    per hi
                               II. Still, in containers holding :
                                                                                                                                  12 ECU
                                    a) Two litres or less
                                                                                                                                    per hi
                                                                                                                                   9 ECU
                                    b) More than two litres
                                                                                                                                    per hi
        22.08         Ethyl alcohol or neutral spirits, undenatured, of an alcoholic strength of 80 % vol or
                      higher; denatured spirits (including ethyl alcohol and neutral spirits) of any strength:
                                                                                                                                  16 ECU
                      A. Denatured spirits (including ethyl alcohol and neutral spirits) of any strength . .
                                                                                                                                    per hi
                      B. Ethyl alcohol or neutral spirits, undenatured, of an alcoholic strength of 80 %                          30 ECU
                           vol or higher
                                                                                                                                    per hi
        22.09         Spirits (other than those of heading No 22.08); liqueurs and other spirituous
                      beverages ; compound alcoholic preparations (known as concentrated extracts ) for
                      the manufacture of beverages :
                      A. Spirits (other than those of heading No 22.08), in containers holding :
                                 I. Two litres or less                                                                           1,60 ECU             (b)
                                                                                                                                    per hi
                                                                                                                                 per % vol
                                                                                                                                 of alcohol
                                                                                                                                + 10 ECU
                                                                                                                                    per hi
                                II. More than two litres                                                                          1,60 ECU            (b)
                                                                                                                                     per hi
                                                                                                                                 per % vol
                                                                                                                                 of alcohol
   (a) In certain conditions a countervailing tax is provided for in respect of certain products in addition to the customs duty.
   (b) See Annex.
 ---pagebreak---    114                                            Official Journal of the European Communities                                                  8 . 12 . 86
                  l                                                                                                             Rate of duty
      Heading                                                                                                        Autonomous
       number                                                    Description                                    '            %          Conventional
                                                                                                                          or levy               %
                                                                                                                            (L)
          1                                                           2                                                      3                  4
        22.09         B. Compound alcoholic preparations (known as "concentrated extracts") for the
       (cont'd)          manufacture of beverages :
                              I. Aromatic bitters of an alcoholic strength of 44,2 to 49,2 % vol containing
                                  from 1,5 to 6 % by weight of gentian, spices and various ingredients and
                                  from 4 to 10 % of sugar, in containers of a capacity of 0,5 litre or less . .             30                Free
                                                                                                                         subject
                                                                                                                       to a min.
                                                                                                                    of 1,60 ECU
                                                                                                                         per hi
                                                                                                                      per % vol
                                                                                                                      of alcohol
                            II. Other                                                                                      30                  27
                                                                                                                        subject             subject
                                                                                                                      to a min.           to a min.
                                                                                                                   of 1,60 ECU         of 1,60 ECU
                                                                                                                         per hi              per hi
                                                                                                                     per % vol           per % vol
                                                                                                                     of alcohol          of alcohol
  l                  C. Spirituous beverages :                                                                    lili
                             I. Rum, arrack and tafia, in containers holding :                                    ||
                                 a) Two litres or less                                                               1,10 ECU               1 ECU
                                                                                                                         per hi              per hi
                                                                                                                     per % vol          per % vol
                                                                                                                     of alcohol         of alcohol
                                                                                                                    + 10 ECU             + 5 ECU
                                                                                                                        per hi              per hi
                                 b) More than two litres                                                             1,10 ECU              1 ECU
                                                                                                                        per hi              per hi
                                                                                                                     per % vol          per % vol
                                                                                                                     of alcohol         of alcohol
                           II. Gin, in containers holding :
                                a) Two litres or less                                                                1,20 ECU              1 ECU
                                                                                                                        per hi              per hi
                                                                                                                    per % vol           per % vol
                                                                                                                    of alcohol          of alcohol
                                                                                                                    + 10 ECU            + 5 ECU
                                                                                                                        per hi              per hi
                                b) More than two litres                                                              1,20 ECU              1 ECU
                                                                                                                        per hi             per hi
                                                                                                                    per % vol           per % vol
                                                                                                                    of alcohol ,        of alcohol
                          III. Whisky :
                                a) Bourbon whiskey, in containers holding (a) :
                                     1. Two litres or less                                                        . 1,20 ECU           0,40 ECU
                                                                                                                        per hi             per hi
                                                                                                                    per % vol          per % vol
                                                                                                                    of alcohol         of alcohol
                                                                                                                    + 10 ECU            + 3 ECU
                                                                                                                       per hi              per hi
                                     2. More than two litres                                                        1,20 ECU           0,40 ECU
           '
                                                                                                                       per hi              per hi
                                                                                                                    per % vol          per % vol
                                                                                                                    of alcohol         of alcohol
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 8.12.86                                          Official Journal of the European Communities                                                             115
                                                                                                                                      Rate of duty
   Heading                                                                                                                   Autonomous
                                                                 Description                                                       %          Conventional
    number                                                                                                                                          %
                                                                                                                                or levy
                                                                                                                                  (L)
       1                                                              2                                                             3                4
     22.09          C.     III. b) Other, in containers holding:
    (cont'd)                        1.  T w o litres or less                                                                  1,20 ECU         0,40 ECU
                                                                                                                                 per hi          per hl
                                                                                                                              per % vol        per % vol
                                                                                                                             of alcohol        of alcohol
                                                                                                                             + 10 ECU          + 3 ECU
                                                                                                                                 per hi          per hi
                                   2.   More than two litres                                                                  1,20 ECU         0,40 ECU
                                                                                                                                 per hi          per hi
                                                                                                                             per % vol         per % vol
                                                                                                                             of alcohol        of alcohol
                           IV. Vodka with an alcoholic strength of 45,4 % vol or less and pltfm, pear or
                                cherry spirit (excluding liqueurs), in containers holding:
                                a) Two litres or less                                                                         1,60 E C U       1,30 E C U
                                                                                                                                per hi           p e r hi
                                                                                                                             per % vol         per % vol
                                                                                                                             of alcohol        of alcohol
                                                                                                                             + 10 ECU          + 5 ECU
                                                                                                                                per hi           per hi
                                b) More than two litres                                                                       1,60 ECU         1,30 ECU
                                                                                                                                per hi           per hi
                                                                                                                             per % vol         per % vol
                                                                                                                             of alcohol        of alcohol
                            V. Other, in containers holding:
                                a) Two litres or less       . . . .                                                           1,60 ECU
                                                                                                                                per hi
                                                                                                                             per % vol
                                                                                                                             of alcohol            (a)
                                                                                                                             + 10 ECU
                                                                                                                                per hi
                                b) More than two litres                                                                       1,60 ECU
                                                                                                                                 per hi
                                                                                                                             per % vol
                                                                                                                             of alcohol            (a)
     22.10          Vinegar and substitutes for vinegar :
                    A. Wine vinegar, in containers holding:
                             I. Two litres or less                                                                              8 ECU
                                                                                                                              per hi (b)
                            II. More than two litres        . . . .                                                             6 ECU
                                                                                                                              per hi (b)
                    B. Other, in containers holding:
                             I. Two litres or less                                                                              8 ECU
                                                                                                                                 per hi
                            II. More than two litres        ....                                                                6 ECU
                                                                                                                                 per hi
   (a)  See Annex.
   (b)  In certain conditions a countervailing tax is provided for in respect of certain products in addition to the customs duty.
 ---pagebreak---  116                                        Official Journal of the European Communities                                      8 . 12 . 86
                                                               CHAPTER 23
                 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES ; PREPARED ANIMAL FODDER
Additional Notes
1. For the purposes ofsubheadings 23.05 A and 23.06 A I, the following expressions shall have the meanings hereby assigned
   to them :
   — "actual alcoholic strength by mass ": the number ofkilograms ofpure alcohol contained in 100 kg ofthe product;
   — "potential alcoholic strength by mass ": the number of kilograms ofpure alcohol capable of being produced by total
       fermentation ofthe sugars contained in 100 kg ofthe product;
   — "total alcoholic strength by mass ": the sum ofthe actual and potential alcoholic strengths by mass;
   — "% mas ": the symbolfor alcoholic strength by mass.
2. For the purposes of subheading 23.07 B, the expression "milk products " means the products falling within headings Nos
   04.01, 04.02, 04.03 and 04.04 and within subheadings 17.02 A and 21.07 FI.
              l                                                                                                 Rate of duty
   Heading                                                                                              Autonomous
    number                                              Description                                          %           Conventional
                                                                                                          or levy            %
                                                                                                            (L)
        1                                                   2                                                3                4
     23.01       Flours and meals, of meat, offals, fish, crustaceans or molluscs, unfit for human
                 consumption ; greaves :
                A. Flours and meals of meat and offals ; greaves                                             4              Free
                B. Flours and meals of fish, crustaceans or molluscs                                         5                2
     23.02      Bran, sharps and other residues derived from the sifting, milling or working of
                cereals or of leguminous vegetables :
                A. Of cereals :
                        I. Of maize or rice :
                           a) With a starch content not exceeding 35 % by weight                         21 (L)              —
                           b) Other                                    ■.                                21 (L)              —
li                     II. Of other cereals :                                                         l
                           a) Of which the starch content does not exceed 28 % by weight, and of                       1
                               which the proportion that passes through a sieve with an aperture of
                               0,2 mm does not exceed 10 % by weight or alternatively the prop­
                               ortion that passes through the sieve has an ash content, calculated on
                               the dry product, equal to or more than 1,5 % by weight                    21 (L)
                           b) Other                                                                      21 (L)              —
                B. Of leguminous vegetables                                                                 8
 ---pagebreak--- 8.12. 86                                          Official Journal of the European Communities                                                          117
                                                                                                                                      Rate of duty
    Heading                                                                                                                  Autonomous
                                                                 Description                                                      °/o         Conventional
    number
                                                                                                                                                    %
                                                                                                                                or levy
                                                                                                                                  (L)
        1                                                             2                                                            3                4
     23.03          Beet-pulp, bagasse and other waste of sugar manufacture; brewing and distilling
                    dregs and waste; residues of starch manufacture and similar residues:
                    A. Residues from the manufacture of starch from maize (excluding concentrated
                        steeping liquors), of a protein content, calculated on the diy product:
                             I. Exceeding 40 % by weight                                                                        27 (L)
                            II. Not exceeding 40 % by weight                                                                     Free              Free
                    B. Other:
                             I. Beet-pulp, bagasse and other waste of sugar manufacture                                          Free             Free
                            II. Other                                                                                            Free             Free
     23.04          Oil-cake and other residues (except dregs) resulting from the extraction of vegetable
                    oils:
                    A. Oil-cake and other residues resulting from the extraction of olive oil:
                             I. Containing 3 % or less by weight of olive oil                                                    Free
                            II. Containing more than 3 % by weight of olive oil                                        .       Free (L)
                    B. Other                                                                                                     Free             Free
     23.05          Wine lees; argol:
                    A. Wine lees:
                             I. Having a total alcoholic strength by mass not exceeding 7,9 % mas and a
                                dry matter content not less than 25 % by weight                                                Free (a)
                            II. Other                  !                                                                      2,03 ECU
                                                                                                                                per kg
                                                                                                                               of total
                                                                                                                             alcohol (a)
                    B. Argol                                                                                                     Free
     23.06          Products of vegetable origin of a kind used for animal food, not elsewhere specified
                    or included:
                    A. Acorns, horse chestnuts and pomace or marc of fruit:
                             I. Grape marc:
                                a) Having a total alcoholic strength by mass not exceeding 4,3 % mas
                                    and a dry matter content not less than 40 % by weight                                      Free (a)           Free
                                b) Other                                                                                      2,03 ECU
                                                                                                                                per kg
                                                                                                                               of total
                                                                                                                             alcohol (a)
                            II. Other                                                                                            Free             Free
                    B. Other                                                                                                       4 .              2
(a) In certain conditions a countervailing tax is provided for in respect of certain products in addition to the customs duty.
 ---pagebreak---   118                                      Official Journal of the European Communities                                        8 . 12.86
              I                                                                                                   Rate of duty
      Heading                                                                                           Autonomous
      number                                           Description                                            °/o         Conventional
                                                                                                           or levy              %
                                                                                                             (L)
         1                                                 2                                                   3                4
       23.07     Sweetened forage ; other preparations of a kind used in animal feeding :
\               A. Fish or marine mammal solubles                                                             9                 6
                B. Other,, containing starch, glucose, glucose syrup, maltodextrine or maltodextrine
                   syrup falling within subheadings 17.02 B and 21.07 F II, or milk products :
l                       I. Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine I                 II
II                         syrup :                                                                   IIIl
li                         a) Containing no starch or containing 10 % or less by weight of starch :
li
                                                                                                                       I.
                               1 . Containing no milk products or containing less than 10% by
                                   weight of such products                                                15 (L)
                               2 . Containing not less than 10 % but less than 50 % by weight of
                                   milk products                                                          15 (L)
Il                             3 . Containing not less than 50 % but less than 75 % by weight of
                                   milk products                                                          15 (L)
                              4. Containing not less than 75 % by weight of milk products                 15 (L)               —
                           b) Containing more than 10 % but not more than 30 % by weight of
                              starch :
                               1 . Containing no milk products or containing less than 10% by
                                   weight of such products          '                                     15 (L)
                              2 . Containing not less than 10 % but less than 50 % by weight of
                                   milk products                                                          15 (L)
                              3 . Containing not less than 50 % by weight of milk products                15 (L)               —
                           c) Containing more than 30 % by weight of starch :
                              1 . Containing no milk products or containing less than 10 % by
                                   weight of such products                                             , 15 (L)                _
                              2. Containing not less than 10 % but less than 50 % by weight of
                                   milk products                                                         15 (L)                _
II                            3 . Containing not less than 50 % by weight of milk products               15 (L)                —
                      II. Containing no starch, glucose, glucose syrup, maltodextrine or
                           maltodextrine syrup but containing milk products . . .                        15 (L)                —
                C. Other                                                                                    15                 —
 ---pagebreak--- 8 . 12.86                                        Official Journal of the European Communities                                                  119
                                                                       CHAPTER 24
                                                                        TOBACCO
ill                                                                                                                         Rate of duty
                                                                                                                   Autonomous
     Heading                                                   Description                                              %
                                                                                                                                    Conventional
     number
                                                                                                                      or levy             %
                                                                                                                        (L)
         1                                                           2                                                   3                 4
      24.01        Unmanufactured tobacco ; tobacco refuse :
                   A. Flue-cured Virginia type and light air-cured Burley type tobacco (including
                        Burley hybrids); light air-cured Maryland type and fire-cured tobacco (a) ....                  30                23
                                                                                                                     subject           subject
                                                                                                                    to a min.         to a min.
                                                                                                                   of 29 ECU         of 28 ECU
                                                                                                                   and a max.        and a max.
                                                                                                                   of 70 ECU         of 30 ECU
                                                                                                                   per 100 kg        per 100 kg
                                                                                                                        net              net
                 B. Other     . .
                                                                                                                         30               14
                                                                                                                     subject           subject
                                                                                                                    to a min.         to a min.
                                                                                                                   of 29 ECU         of 28 ECU
                                                                                                                   and a max.      - and a max.
                                                                                                                   of 70 ECU         of 70 ECU
                                                                                                                   per 100 kg        per 100 kg
                                                                                                                        net              net
       24.02       Manufactured tobacco ; tobacco extracts and essences :
                 A. Cigarettes .........                                                          .........
                                                                                                                   ||
                                                                                                                      ' 180               90
                 B. Cigars ..........                                                            .........               80               52
                 C. Smoking tobacco                                                           ..........                180              117
\\ D. Chewing tobacco and snuff                        . . . . . . . . .                         . . . . . . . . .      100               65
I                  E. Other, including agglomerated tobacco in the form of sheets or strip
                                                                                                                         40               26
     (a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak---    120                                             Official Journal of the European Communities                                      8 . 12.86
                                                                       SECTION V
                                                               MINERAL PRODUCTS
                                                                       CHAPTER 25
                      SALT; SULPHUR; EARTHS AND STONE ; PLASTERING MATERIALS, LIME AND CEMENT
  Notes
  1 . Except where their context or Note 3 to this Chapter otherwise require, the headings of this Chapter are to be taken
       to apply only to goods which are in the crude state, or which have been washed (even with chemical substances
       eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated,
       sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (not
       including crystallisation) but not calcined or subjected to any further process than a process specially mentioned in
       any heading in respect of the goods described therein.
 2 . This Chapter does not cover :
       (a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading No 28.02);
       (b) Ferrous earth colours containing 70 % or more by weight of combined iron evaluated as FeaOs (heading No
             28.23);
      (c) Medicaments and other products of Chapter 30 ;
      (d) Perfumery, cosmetic or toilet preparations of heading No 33.06 ;
      (e) Road and paving setts, curbs and flagstones (heading No 68.01 ), mosaic cubes (heading No 68.02) and roofing,
             facing and damp course slates (heading No 68.03);
      (f) Precious or ,semi-precious stones (heading No 71.02);
      (g) Cultured crystals (other than optical elements) weighing not less than 2,5 grams each, of sodium chloride or of
             magnesium oxide of heading No 38.19 ; optical elements of sodium chloride or of magnesium oxide (heading No
             90.01 ); or
      (h) Writing or drawing chalks, tailors' or billiards chalks (heading No 98.05).
 3 . Heading No 25.32 is to be taken to apply, inter alia, to : earth colours, whether or not calcined or mixed together;
      natural micaceous iron oxides ; meerschaum (whether or not in polished pieces) and amber; agglomerated
      meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, -not worked after moulding; jet; stron­
      tianite (whether or not calcined), other than strontium oxide ; broken pottery.
ll                                                                                                                     Rate of duty
       Heading
        number                                                  Description                                    Autonomous      Conventional
                                                                                                                    %               %
           1                                                        2                                               3               4
         25.01         Common salt (including rock salt, sea salt and table salt); pure sodium chloride ; salt
                       liquors ; sea water:
                       A. Common salt (including rock salt, sea salt and table salt) and pure sodium
                           chloride, whether or not in aqueous solution :
                                I. For chemical transformation (separation of Na from CI) for the manu­
                                   facture of other products (a)                                                 1 ECU              —
                                                                                                                   per
                                                                                                                1 000 kg
                                                                                                                   net
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 8 . 12. 86                                       Official Journal of the European Communities                                            121
                                                                                                                      Rate of duty
     Heading                                                    Description                                 Autonomous        Conventional
     number
                                                                                                                 %                  %
                                                                     2                                            3                 4
         1
      25.01         A.      II. Other :
     (cont'd)                   a) Denatured or for industrial uses (including refining) other than the
                                    preservation or preparation of foodstuffs for human or animal
                                    consumption (a)                                                           5 ECU             2,5 ECU
                                                                                                                per                per
                                                                                                             1 000 kg           1 000 kg
                                                                                                                net                net
                                b) Other                                                                     16 ECU            5,20 ECU
                                                                                                                per                per
                                                                                                             1 000 kg           1 000 kg
                                                                                                                net                net
                                                                                                                Free               Free
                    B. Salt liquors ; sea water .
                                                                                                                Free               Free
       25.02        Unroasted iron pyrites
       25.03        Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal
                    sulphur:
                    A. Crude                                                                                    Free               Free
                    B. Other                                                                                      10                3,2
                                                                                                                Free               Free
       25.04        Natural graphite
        25.05        Natural sands of all kinds, whether or not coloured, other than metal-bearing sands
                                                                                                                Free               Free
                    falling within heading No 26.01
        25.06        Quartz (other than natural sands); quartzite, including quartzite not further worked          1               Free
                     than roughly split, roughly squared or squared by sawing
        25.07        Clay (for example, kaolin and bentonite), andalusite, kyanite and sillimanite, whether
                     or not calcined, but not including expanded clays falling within heading No 68.07 ;
                                                                                                                Free               Free
                     mullite ; chamotte and dinas earths
                     Chalk                                                                                      Free               Free
        25.08
       [25.09]
        25.10        Natural calcium phosphates, natural aluminium calcium phosphates, apatite and               Free               Free
                     phosphatic chalk
        25.11         Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or
                      not calcined, other than barium oxide :
                                                                                                                 Free               Free
                      A. Barium sulphate
                                                                                                                    3                 1
                      B. Barium carbonate, whether or not calcined
  (a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 122                                           Official Journal of the European Communities                                          8.12 . 86
            \                                                                                                         Rate of duty
    Heading
    number                                                Description                                       Autonomous        Conventional
                                                                                                                  %                 %
        1                                                     2                                                   3                  4
     25.12       Siliceous fossil meals and similar siliceous earths (for example, kieselguhr, tripolite or
                 diatomite), whether or not calcined, of an apparent density of 1 000 kg/m3 or less . .        Free                0,5
     25.13       Pumice stone ; emery; natural corundum, natural garnet and other natural abrasives,
                whether or not heat-treated :
                A. Crude or in irregularly shaped pieces                                                       Free               Free
                B. Other                                                                                       ' 3                 0,9
    25.14
                Slate, including slate not further worked than roughly split, roughly squared or
                squared by sawing                                                                              Free               Free
    25.15
                Marble, travertine, ecaussine and other calcareous monumental and building stone of
                an apparent density of 2 500 kg/m3 or more and alabaster, including such stone not
                further worked than roughly split, roughly squared or squared by sawing :
               A. Crude; roughly split or roughly squared; not further worked than squared by
                     sawing or splitting, of a thickness exceeding 25 cm                                      Free                Free
               B. Not further worked than squared by sawing or splitting, of a thickness not
                     exceeding 25 cm :
                          I. Alabaster                                                                        Free               Free
                        II. Other                                                                               10                4,4
    25.16      Granite, porphyry, basalt, sandstone and other monumental and building stone,
               including such stone not further worked than roughly split, roughly squared or
               squared by sawing :
               A. Crude ; roughly split or roughly squared ; not further worked than squared by
                    sawing or splitting, of a thickness exceeding 25 cm                                       Free               Free
               B. Not further worked than squared by sawing or splitting, of a thickness not
                    exceeding 25 cm :
                         I. Granite, porphyry, syenite, lava, basalt, gneiss, trachyte and other similar
                             hard rocks ; sandstone                                                             7                 3,5
                       II. Other monumental and building stone :
                             a) Calcareous stone of an apparent density of less than 2 500 kg/m3 . . .          6                 2,5
                             b) Other                                                                        Free                Free
   25.17
              Pebbles and crushed or broken stone (whether or not heat-treated), gravel, macadam
              and tarred macadam, of a kind commonly used for concrete aggregates, fpr road
              metalling or for railway or other ballast; flint and shingle, whether or not heat­
              treated ; granules and chippings (whether or not heat-treated) and powder of stones
              falling within heading No 25.15 or 25.16                                                       Free               Free
  25.18       Dolomite, whether or not calcined, including dolomite not further worked than
              roughly split, roughly squared or squared by sawing; agglomerated dolomite
              (including tarred dolomite) :                                                 ,
l             A. Crude dolomite                                                                              Free               Free
              B. Calcined dolomite                                                                             4    '            1,8
              C. Agglomerated dolomite                                                                         5                 2,2
 ---pagebreak--- 8.12.86                                              Official Journal of the European Communities                                                                             123
                                                                                                                                                            Rate of duty
   Heading
                                                                           Description                                                              Autonomous      Conventional
   number                                                                                                                                                                  %
                                                                                                                                                        %
      1                                                                          2                                                                       3                 4
    25.19  N a t u r a l m a g n e s i u m c a r b o n a t e ( m a g n e s i t e ) ; f u s e d m a g n e s i a ; d e a d - b u r n e d (sintered)
           m a g n e s i a , w h e t h e r o r n o t c o n t a i n i n g small quantities o f o t h e r o x i d e s a d d e d b e f o r e
           sintering; other magnesium oxide, whether or not chemically pure:
           A. Magnesium oxide other than calcined natural magnesium carbonate                                                                            9                4.1
           B. Other                                                                                                                                    Free              Free
    25.20  G y p s u m ; a n h y d r i t e ; c a l c i n e d g y p s u m , a n d plasters w i t h a basis of c a l c i u m sulphate,
           w h e t h e r o r n o t c o l o u r e d , b u t n o t including plasters specially p r e p a r e d f o r use in
           dentistry                                                                                                                                   Free              Free
    25.21  L i m e s t o n e f l u x a n d c a l c a r e o u s s t o n e , c o m m o n l y u s e d f o r t h e m a n u f a c t u r e of l i m e o r
           cement                                                                                                                                      Free              Free
    25.22  Q u i c k l i m e , s l a k e d l i m e a n d hydraulic lime, o t h e r t h a n c a l c i u m o x i d e a n d h y d r o x i d e               4                3,5
    25.23  P o r t l a n d c e m e n t , c i m e n t f o n d u , slag c e m e n t , supersulphate c e m e n t                        and  similar
           hydraulic c e m e n t s , w h e t h e r o r n o t c o l o u r e d o r in t h e f o r m of clinker                                             8                3.2
    25.24  Asbestos                                                                                                                                    Free              Free
   [25.25]
    25.26  M i c a , including splittings; m i c a w a s t e                                                                                           Free              Free
    25.27  N a t u r a l steatite, i n c l u d i n g natural steatite n o t f u r t h e r w o r k e d t h a n r o u g h l y split,
           r o u g h l y squared o r s q u a r e d b y s a w i n g ; talc:
           A. Natural steatite, including natural steatite not further worked than roughly split,
                 roughly squared or squared by sawing                                                                                                  Free              Free
           B. Natural steatite, crushed or powdered:
                         I. Talc in immediate packings of a net capacity of 1 kg or less                                                                 8                3,2
                        II. Other                                                                                                                        3                0,9
    25.28  N a t u r a l cryolite a n d natural chiolite                                                                                               Free
   [25.29]                                                                                                                                                               Free
    25.30  C r u d e natural b o r a t e s a n d c o n c e n t r a t e s t h e r e o f (calcined o r n o t ) , b u t n o t including
           b o r a t e s s e p a r a t e d f r o m natural b r i n e ; crude natural b o r i c acid c o n t a i n i n g n o t m o r e
           t h a n 85 % o f H 3 B O 3 c a l c u l a t e d o n the dry w e i g h t                                                                      Free
                                                                                                                                                                         Free
 ---pagebreak--- 124                                         Official Journal of the European Communities                       8 . 12, 86
              \                                                                                  Rate of duty
   Heading
    number                                              Description                      Autonomous      Conventional
                                                                                             %                 %
       1                                                     2                                3                4
    25.31        Felspar, leucite, nepheline and nepheline syenite ; fluorspar :
                 A. Fluorspar                                                                 3              Free
                 B. Other                                                                   Free             Free
    25.32        Mineral substances not elsewhere specified or included :
                 A. Natural micaceous iron oxides                                            3                1,8
                 B. Other                                                                   Free              (a)
  (a) See Annex.
 ---pagebreak--- 8.12. 86                                  Official Journal of the European Communities                                           125
                                                             CHAPTER 26
                                                 METALLIC ORES, SLAG AND ASH
                                                                                    v
Notes
1. This Chapter does not cover:
   (a) Slag and similar industrial waste prepared as macadam (heading N o 25.17);
   (b) Natural magnesium carbonate (magnesite), whether or not calcined (heading N o 25.19);
   (c) Basic slag of Chapter 31 ;
   (d) Slag wool, rock wool or similar mineral wools (heading N o 68.07);
   (e) Goldsmiths', silversmiths' and jewellers' sweepings, residues, lemels and other waste and scrap, of precious metal
        (heading N o 71.11); or
   (f) Copper, nickel or cobalt mattes produced by any process of smelting (Section X V ) .
2. For the purposes of heading N o 26.01, the term "metallic ores" means minerals of mineralogical species actually used
   in the metalurgical industry for the extraction of mercury, of the metals of heading N o 28.50 or of the metals of
   Section X I V or X V , even if they are intended for non-metallurgical purposes. The heading does not, however,
   include minerals which have been submitted to processes not normal to the metallurgical industry.
3. Heading N o 26.03 is to be taken to apply only to ash and residues of a kind used in industry either for the extraction
   of metals or as a basis for the manufacture of chemical compounds of metals.
                                                                                                             Rate of duty
    Heading
                                                      Description                                    Autonomous      Conventional
    number                                                                                                                 %
                                                                                                         %
       1                                                   2                                              3                4
     26.01       Metallic ores and concentrates and roasted iron pyrites :
                                                                                                                               -
                 A. Iron ores and concentrates and roasted iron pyrites:
                         I. Roasted iron pyrites                                                        Free              Free
                        II. Other (ECSC)                                                                                  Free
                 B. Manganese ores and concentrates, including manganiferous iron ores and
                    concentrates with a manganese content of 20 % or more by weight (ECSC) . . .                          Free
                 C. Uranium ores and concentrates:
                         I. Uranium ores and pitchblende, and concentrates thereof, with a uranium
                            content of more than 5 % by weight (Euratom)                                Free              Free
                        II. Other                                                                       Free              Free
                 D. Thorium ores and concentrates:     <•
                         I. Monazite; urano-thorianite and other thorium ores and concentrates, with
                            a thorium content of more than 20 % by weight (Euratom)                     Free              Free
                        II. Other                                                                       Free              Free
            •
                 E. Other ores and concentrates                                                         Free              Free
 ---pagebreak--- 126                                   Official Journal of the European Communities                              8 . 12.86
           ll                                                                                      Rate of duty
   Heading
    number                                         Description                             Autonomous      Conventional
                                                                                               %                %
       1                                               2                                        3                4
    26.02  Slag, dross, scalings and similar waste from the manufacture of iron or steel :
           A. Blast-furnace dust (ECSC)                                                                        Free
           B. Other                                                      ;                    Free             Free
    26.03  Ash and residues (other than from the manufacture of iron or steel), containing
           metals or metallic compounds                                                       Free             Free
    26.04  Other slag and ash, including kelp                                                 Free             Free
 ---pagebreak--- 8 . 12.86                                    Official Journal of the European Communities                                          127
                                                                   CHAPTER 27
                         MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION ;
                                            BITUMINOUS SUBSTANCES ; MINERAL WAXES
Notes
1 . This Chapter does not cover :
     (a) Separate chemically defined organic compounds, other than chemically pure methane and propane which are to
           be classified in heading No 27.11 ;                                                        ,
     (b) Medicaments falling within heading No 30.03 ; or
     (c) Mixed unsaturated hydrocarbons falling within heading No 33.01 , 33.04 or 38.07.
2. Heading No 27.07 is to be taken to include products similar to those obtained by the distillation of high temperature
     coal tar but which are obtained by the distillation of low temperature coal tar or other mineral tars, by processing
    petroleum or by any other process, provided that the weight of the aromatic constituent exceeds that of the non­
     aromatic constituents .
3 . References in heading No 27.10 to petroleum oils and oils obtained from bituminous minerals are to be taken to
     include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those
     consisting of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic
     constituents exceeds that of the aromatic constituents.
4. Heading No 27.13 is to be taken to include not only paraffin wax and the other products specified therein, but also
 1 similar products obtained by synthesis or by other processes.
Additional Notes (a)
1. For the purposes ofheading No 27.10:
                                                 \
     A. "Light oils " (subheading 27.10 A) means oils and preparations of which 90 % or more by volume (including losses)
         distils at 210 °C (ASTM D 86 method);
     B. "Special spirits " (subheading 27.10 A III a)) means light oils as defined in paragraph A above, not containing any
         anti-knock preparations, and with a difference of not more than 60 °C between the temperatures at which 5. % and
          90 % (including losses) distil by volume;                                ~
      C. "White spirit" (subheading 27.10 A III a) 1) means special spirits as defined in paragraph B above with a flash point
          higher than 21 °C by the Abel-Pensky method (b);
      D. "Medium oils " (subheading 27.10 B) means oils and preparations ofwhich less than 90 °/o by volume (including losses)
          distils at 210 °C and 65 °/o or more by volume (including losses) distils at 250 °C (ASTM D 86 method);
      E. "Heavy oils " (subheading 27.10 C) means oils and preparations of which less than 65 % by volume (including losses)
          distils at 250 °C by the ASTM D 86 method or ofwhich the distillation percentage at 250 °C cannot be determined by
          that method;
      F. "Gas oils " (subheading 27.10 C I) means heavy oils as defined in paragraph E above of which 85 % or more by
          volume (including losses) distils at 350 °C (ASTM D 86 method);
 (a) Unless otherwise stated, the term "ASTM method" means the methods laid down by the American Societyfor Testing and Materials in the
       1976 edition ofstandard definitions and specifications for petroleum and lubricating products.
 (b) The term "Abel-Pensky method" means method DIN (Deutsche Industrienormen) 51755 — März 1974 published by the DNA (Deutscher
       Normenausschuß), Berlin 15.
 ---pagebreak---  128                                      Official Journal of the European Communities                                    8.12.86
    G. "Fuel oils " (subheading 27.10 C II) means heavy oils as defined in paragraph E above (other than gas oils as defined in
       paragraph F above) which, for a corresponding diluted colour C, have a viscosity V:
        — not exceeding that shown in line I of the following table when the sulphated ashes content is less than 1 % by the
            ASTM D 874 method and the saponification index is less than 4 by the ASTM D 939-54 method;
        — exceeding that shown in line II when the pour point is not less than 10 °C by the ASTM D 97 method;
       — exceeding that shown in line I but not exceeding that shown in line II when 25 % or more by volume distils at
     1      300 °C by the ASTM D 86 method or, if less than 25 %. by volume distils at 300 °C, when the pour point is
            higher than 10 °C below zero by the ASTM D 97 method. These provisions apply only to oils having a diluted
            colour C ofless than 2.                                                                                    ,
                                               Diluted colour C/viscosity V concordance table
         Colour C           0    0,5    1    1,5     2     2,5   3      3,5    4    4,5     5
                                                                                                                         7,5 and
                                                                                                 5,5  6   6,5      7
                                                                                                                          above
         Viscosity    I    4      4     4    5,4     9    15,1  25,3   42,4   71,1  119   200 . 335  562  943  1 580      2 650
             V       II     7     7     7     7      9    15,1  25,3   42,4   71,1  119   200   335  562  943  1 580      2 650
       The term "viscosity V" means the kinematic viscosity at 50 °C expressed in 10~6 m 2s¯1 by the ASTM D 445 method.
       The term "diluted colour C" means the colour ofa product, as determined by the ASTM D 1500 method, after one part
       of such product has been mixed with 99 parts by volume of carbon tetrachloride. The colour must be determined
       immediately after dilution.
       This subheading covers onlyfuel oils ofnatural colour.
       Subheading 27.10 C II does not cover heavy oils defined in paragraph E above for which it is not possible to
       determine :
       — the distillation percentage at 250 °C by the ASTM D 86 method (zero shall be deemed to be a percentage);
       — the kinematic viscosity at 50 °C by the ASTM D 445 method;
       — or the diluted colour C by the ASTM D 1500 method.
       Such products fall within subheading 27.10 C III.
2. For the purposes ofheading No 27.11, the expressions "commercial propane " and "commercial butane " (subheading 27.11 B
   I) shall be taken to apply to products with a relative vapour pressure in the liquid state and at, 37,8 °C of not more than
   24,5 bars by the ASTM D 1267 method.
3. For the purposes ofheading No 27.12, the expression "crude petroleum jelly" (subheading 27.12 A) shall be taken to apply
   to petroleum jelly ofa natural colour higher than 4,5 by the ASTM D 1500 method.
4. For the purposes ofsubheading 27.13 B I, the term "crude " shall be taken to apply to products :
   (a) with an oil content of 3,5 or higher by the ASTM D 721 method, if their viscosity at 100 °C is lower than
        9 x 10~6 m 2s¯I by the ASTM D 445 method; or
                                                                                                                 I
   (b) of a natural colour higher than 3 by the ASTM D 1500 method, if their viscosity at 100 °C is 9 x 10¯6 m 2 s¯1 or
        higher by the ASTM D 445 method.
5. For the purposes ofheadings Nos 27.10, 27.11and 27.12 and subheading 27.13 B, the term "specific      process " shall be taken
   to apply to the following operations :
   (a) vacuum distillation;
   (b) re-distillation by a very thorough fractionation process;
 ---pagebreak--- 8.12.86                                    Official Journal of the European Communities                                       129
    (c) cracking;
    (d) reforming;
    (e) extraction by means ofselective solvents;
    (f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric
         anhydride, neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated
          earth, activated charcoal or bauxite;
    (g) polymerisation;
    (h) alkylation;
    (ij) isomerisation;
    (k) (in respect ofproducts ofsubheading 27.10 C only) desulphurisation with hydrogen resulting in a reduction ofat least
          85 °/o ofthe sulphur content ofthe products processed (ASTM D 1266 59 T method);
    (I) (in respect ofproducts ofheading No 27.10 only) deparaffining by a process other than filtering;
    (m) (in respect ofproducts ofsubheading 27.10 C only) treatment with hydrogen at a pressure ofmore than 20 bars and a
          temperature of more than 250 °C with the use ofa catalyst, other than to effect desulphurisation, when the hydrogen
          constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of sub­
          heading 27.10 C III (e.g. hydrojtnishing or decolourisation) in order, more especially, to improve colour or stability
          shall not, however, be deemed to be a specific process;
     (n) (in respect ofproducts of subheading 27.10 C II only) atmospheric distillation, on condition that less than 30 % of
          these products distils, by volume, including losses, at 300 °C by the ASTM D 86 method. If30 °/o or more by volume,
          including losses, ofsuch products distils at 300 °C by the ASTM D 86 method, the quantities ofproducts which may be
          obtained during the atmospheric distillation and which fall within subheadings 27.10 A and 27.10 B shall be dutiable
          at the same rates as those providedfor under subheading 27.10 C II c) according to the kind and value ofthe products
          used and on the net weight ofthe products obtained. This rule shall not apply to products so obtained which, within a
          period ofsix months and subject to such other conditions as may be determined by the competent authorities, are to
          undergo a specific process or chemical transformation by a process not being a specific process;
     (o) (in respect ofproducts of subheading 27.10 C III only) treatment by means of a high-frequency electrical brush­
          discharge.
     Should any preparatory treatment prior to the above-mentioned treatments be necessary by reason oftechnical requirements,
     the customs exemption shall apply only to the quantities ofthe products intendedfor and actually subjected to such above­
     mentioned treatments; any waste products arising during preparatory treatment shall also be exemptfrom customs duty.
6. The quantities ofproducts which may be obtained during chemical transformation, or during preparatory treatment which
     may be necessary by reason of technical requirements, and which fall within subheadings 27.07 B I, 27.13 B, 27.14 C,
     29.01 A I, 29.01 BII a) and 29.01 D I a) or headings Nos 27.10, 27.11 and 27.12 shall be dutiable at the same rates as
     those providedfor in respect ofproducts for other purposes", according to the kind and value ofthe products used and on
     the net weight ofthe products obtained. This rule shall not apply to such products falling within headings Nos 27.10, 27.11
     and 27.12 or subheading 27.13 B which, within a period of six months and subject to such other conditions as may be
     determined by the competent authorities, are to undergo a specific process orfurther chemical transformation.
 7. Subheading 27.10 C III c) covers only oils to be mixed with other oils, with the products of heading No 38.14 or with
     thickeners in order to produce oils, greases or lubricating preparations by enterprises which, because ofthe plant with which
     they are equipped, cannot claim exemption from customs duty under the terms of Additional Note 5 above relating to
     heading No 27.10, and which process such oilsfor resale in plants equipped with all thefollowing:                      v
     — at least two storage tanks for the basic oils in bulk;
     — at least one mixing tank, with power-driven mixing equipment, with or without heating equipment, and with
          provision for the incorporation ofadditives; and
     — packaging equipment.
      These last three requirements concerning plant equipment are also applicable when the mixing is carried out in rented
     plants or by a subcontractor.
 ---pagebreak--- 130                                         Official Journal of the European Communities                                     8.12 . 86
            l                                                                                                 Rate of duty
    Heading
    number                                              Description                                   Autonomous      Conventional
                                                                                                           %                 %
        1                                                   2                                               3                 4
     27.01     Coal ; briquettes, ovoids and similar solid fuels manufactured from coal :
               A. Coal (ECSC):
                             Federal Republic of Germany                                                               DM 6 per
                                                                                                                        1 000 kg
                                                                                                                            net
                             Other Member States                                                                           Free
               B. Other (ECSC):
                             Federal Republic of Germany                                                               DM 6 per
                                                                                                                        1 000 kg
                                                                                                                            net
                             Italy                                                                                          1,8
                             Other Member States                                                                           Free
     27.02     Lignite, whether or not agglomerated :
              A. Lignite (ECSC):
                             France                                                                                        2,2
                            Greece                                                                                            5
                            Other Member States                                                                           Free
               B. Agglomerated lignite (ECSC):
                            France                                                                                         2,2
                            Greece                                                                                           5
                            Italy                                                                                           1,8
                            Other Member States                                                                           Free
    27.03     Peat (including peat litter), whether or not agglomerated :
              A. Peat        .                                         ;                                Free              Free
              B. Agglomerated peat                                                                         3               1,4
    27.04     Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated;
              retort carbon :
              A. Coke and semi-coke of coal :
                         I. For the manufacture of electrodes                                              3               1,4
                       II. Other (ECSC):
                                   Italy                                                                                   3,8
                                   Other Member States                                                                    Free
              B. Coke and semi-coke of lignite (ECSC):
                            Italy                                                                                          3,8
                            Other Member States                                                                           Free
              C. Other                                                                                    3                1,4
   [27.05]
  27.05 bis   Coal gas, water gas, producer gas and similar gases                                       Free              Free
    27.06     Tar distilled from coal, from lignite or from peat, and other mineral tars, including
              partially distilled tars and blends of pitch with creosote oils or with other coal tar
              distillation products                                                                     Free              Free
    27.07     Oils and other products of the distillation of high temperature coal tar; similar
              products as defined in Note 2 to this Chapter :
              A. Crude oils :
                        I. Crude light oils of which 90 °/o or more by volume distils at temperatures
                            of up to 200 °C                                                              10               3,2
                      II. Other                                                                           2                 1
 ---pagebreak---  8.12 . 86                                          Official Journal of the European Communities                                           131
IIl                                                                                                                    Rate of duty
      Heading                                                     Description                                  Autonomous      Conventional
      number
                                                                                                                    %                %
          1                                                           2                                              3                4
        27.07        B. Benzole, toluole, xylole, solvent naphtha (heavy benzole); similar products as
      (cont'd)            defined in Note 2 to this Chapter, of which 65 % or more by volume distils at
                          temperatures of up to 250 °C (including mixtures of petroleum spirit and
                          benzole); sulphuretted toppings :
II                              I. For use as power or heating fuels                                                10                5
II                          . II. For other purposes (a)                                                          Free              Free
                     C. Basic products                                                                              6                 3
\\                   D. Phenols                                                                                      3               2,5
||                   E. Naphthalene                                                                               Free               1,5
\\                   F. Anthracene                                                                                Free              Free
Il                   G. Other :
                                I. For the manufacture of the products of heading No 28.03 (a)                    Free               2,9
                              II. Other                                                                              5               3,5
                                                                                                      i
        27.08        Pitch and pitch coke, obtained from coal tar or from other mineral tars                      Free              Free
        27.09        Petroleum oils and oils obtained from bituminous minerals, crude                             Free              Free
        27.10        Petroleum oils and oils obtained from bituminous minerals, other than crude ;
                     preparations not elsewhere specified or included, containing not less than 70 % by
                     weight of petroleum oils or of oils obtained from bituminous minerals, these oils
                     being the basic constituents of the preparations :
                     A. Light oils :
II                              I. For undergoing a specific process (a)                                     ■    14(b)               7
                              II. For undergoing chemical transformation by a process other than those
                                    specified in respect of subheading 27.10 A I (a)                            14 (b) (c)          7(c)
||                           III. For other purposes :                                                         ||
||                                  a) Special spirits :
      -
                  1.    1 . White spirit                                           .........                      14 (d)              7
li                2.    Other       ..........                                                  ..                14(d)               7
                  b) Other ........                                                     ........
\                                                                                                                 14 (d)              7  .
                      B. Medium oils :
\                                I. For undergoing a specific process (a)                                         14(b)               7
                               II. For undergoing chemical transformation by a process other than those
                                    specified in respect of subheading 27.10 B I (a)                            14 (b) (c)          7(c)
\                 III . For other purposes        . . . . . . . .                            . . . . . . . .      14(d)                7
  (a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
  (b) Total suspension for an indefinite period.
  (c) See Additional Note 6.
  (d) Duty rate reduced to 6 % (suspension) for an indefinite period.
 ---pagebreak---   132                                               Official Journal of the European Communities                                     8 . 12.86
                  l                                                                                                    Rate of duty
      Heading                                                     Description                                 Autonomous       Conventional
      number
                                                                                                                    %                %
          1                                                            2                                            3                 4
       27.10         C. Heavy oils :
      (cont'd)                  I. Gas oils :
                                    a) For undergoing a specific process (a)                                     10(b)                5
                                   b) For undergoing chemical transformation by a process other than those
                                        specified in respect of subheading 27.10 C I a) (a)                    10 (b) (c)          5(c)
                                   c) For other purposes                                                         10 (d)               5
                              II. Fuel oils :                                                               \
                                   a) For undergoing a specific process (a)                                      10(b)                5
                                   b) For undergoing chemical transformation by a process other than those
                                       specified in respect of subheading 27.10 C II a) (a)                    10 (b) (c)          5 (c)
                                   c) For other purposes                                                         10(d)                5
                            III. Lubricating oils ; other oils :                                                            Il
                                   a) For undergoing a specific process (a)                                      12(b)                6
                                   b) For undergoing chemical transformation by a process other than those
                                       specified in respect of subheading 27.10 C III a) (a)                   12 (b) (c)          6(c)
 l                                 c) To be mixed in accordance with the terms of Additional Note 7 to this
                                       Chapter (a)                                                               12(e)                6
                                   d) For other purposes                                                         12(f)               6
       27.11         Petroleum gases and other gaseous hydrocarbons :
                     A. Propane of a purity not less than 99 % :
                               I. For use as power or heating fuel                                                 25                16
                             II. For other purposes (a)                                                           Free             Free
                     B. Other :
                               I. Commercial propane and commercial butane :
                                   a) For undergoing a specific process (a)                                     3,5 (b)             1,5
                                   b) For undergoing chemical transformation by a process other than those
                                       specified in respect of subheading 27.11 B I a) (a)                    3,5 (b) (c)         1,5 (c)
                                   c) For other purposes                                                          3,5               1,5
                             II. Other :
                                   a) In gaseous form                                                           3,5 (b)             1,5
                                   b) Other                                                                     3,5 (b)             1,5
                                                                                                                        '
      27.12          Petroleum jelly :
                    A. Crude :
                              I. For undergoing a specific process (a)                                          2,5 (b)             1,8
(a)  Entry under this subheading is subject to conditions to be determined by the competent authorities.
(b) Total suspension for an indefinite period.
(c)  See Additional Note 6.
(d)  Duty rate reduced to 3,5 °/o (suspension) for an indefinite period.
(e)  Duty rate reduced to 4 % (suspension) for an indefinite period .
(f)  Duty rate reduced to 7 % (suspension) for an indefinite period.
 ---pagebreak--- 8.12.86                                         Official Journal of the European Communities                                          133
III                                                                                                                Rate of duty
    Heading                                                   Description                                  Autonomous      Conventional
    number
                                                                                                                %                 %
       1                                                           2                                             3                4
     27.12        A.      II. For undergoing chemical transformation by a process other than those
    (cont 'd)                  specified in respect of subheading 27.12 A I (a)                            2,5 (b) (c)        1,8 (c)
                         III. For other purposes                                                               2,5               1,8
              '   B. Other       . .                                                                            10               4,9
     27.13        Paraffin wax, micro-crystalline wax, slack wax, ozokerite, lignite wax, peat wax and
                  other mineral waxes, whether or not coloured :                                                         \
                  A. Ozokerite, lignite wax or peat wax (natural products) :
                           I. Crude                                                                              3               1,5
                          II. Other                                                                             10               3,8
                  B. Other :
                           I. Crude :
                               a) For undergoing a specific process (a)                                      2,5 (b)             1,8
                               b) For undergoing chemical transformation by a process other than those
                                   specified in respect of subheading 27.13 B I a) (a)                     2,5 (b) (c)        1,8 (c)
                               c) For other purposes                                                           2,5               1,8
                          II. Other                                                                             10              .4,4
     27.14        Petroleum bitumen, petroleum coke and other residues of petroleum oils, or of oils
                  obtained from bituminous minerals :
                  A. Petroleum bitumen                                                                        Free
                                                                                                                         I      Free
\\                B. Petroleum coke                                                                           Free              Free
                  C. Other :
                         . I. For the manufacture of the products of heading No 28.03 (a)                     Free               1,8
                          II . Other                                        '                                   4                1,8
     27.15        Bitumen and asphalt, natural; bituminous shale, asphaltic rock and tar sands                Free              Free
     27.16        Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum
                  bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics,
                  cut-backs)                                                                                   0,9               (d)
     27.17        Electric current                                                                            Free             Free
   (a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
   (b) Total suspension for an indefinite period.
   (c) See Additional Note 6.
   (d) See Annex.
 ---pagebreak--- 134                                       Official Journal of the European Communities                                8 . 12.86
                                                          SECTION VI
                              PRODUCTS OF THE CHEMICAL AND ALLIED INDUSTRIES
Notes
1 . (a) Goods (other than radio-active ores) answering to a description in heading No 28.50 or 28.51 are to be classified
          in those headings and in no other heading of the Tariff.
    (b) Subject to paragraph (a) above, goods answering to a description in heading No 28.49 or 28.52 are to be
          classified in those headings and in no other heading of this Section.
2. Subject to Note 1 above, goods classifiable within heading No 30.03, 30.04, 30.05, 32.09, 33.06, 35.06, 37.08 or 38.11
    by reason of being put up in measured doses or for sale by retail are to be classified in those headings and in no other
    heading of the Tariff.
3 . Goods put up in sets consisting of two or more separate constituents, some or all of which fall within the present
    Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the
    heading appropriate to that product, provided that the constituents are :
    (i) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together
          without first being repacked ;
    (ii) imported together; and
    (iii) identifiable, whether by their nature or by the relative proportions in which they are present, as being
          complementary one to another.
                                                       •   CHAPTER 28
              INORGANIC CHEMICALS ; ORGANIC AND INORGANIC COMPOUNDS OF PRECIOUS METALS,
                        OF RARE EARTH METALS, OF RADIO-ACTIVE ELEMENTS AND OF ISOTOPES
Notes
1 . Except where their context , or these Notes otherwise require, the headings of this Chapter are to be taken to apply
    only to :
    (a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities ;
    (b) Products mentioned in (a) above dissolved in water ;
    (c) Products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and
          necessary method of putting up these products adopted solely for reasons of safety or for transport and that the
          solvent does not render the product particularly suitable for some types of use rather than for general use ;
    (d) The products mentioned in (a), (b) or (c) above with an added stabiliser necessary for their preservation or
          transport ;
    (e) The products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance
          added to facilitate their identification or for safety reasons, provided that the additions do not render the
          product particularly suitable for some types of use rather than for general use.
2 . In addition to dithionites stabilised with organic substances and to sulphoxylates (heading No 28.36), carbonates and
    percarbonates of inorganic bases (heading No 28.42), cyanides and complex cyanides of inorganic bases (heading
    No 28.43), fulminates, cyanates and thiocyanates, of inorganic bases (heading No 28.44), organic products included
    in headings Nos 28.49 to 28.52 and metal and non-metal carbides (heading No 28.56), only the following compounds
    of carbon are also to be classified in the present Chapter :
    (a) Oxides of carbon ; hydrocyanic, fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids
          (heading No 28.13);                                        <
 ---pagebreak--- 8 . 12.86                                  Official Journal of the European Communities                                     135
    (b) Oxyhalides of carbon (heading No 28.14);
    (c) Carbon disulphide (heading No 28.15);
    (d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamm­
           inochromates (reineckates) and other complex cyanates, of inorganic bases (heading No 28.48);
    (e) Solid hydrogen peroxide (heading No 28.54), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen
           halides and cyanamide and its metallic derivatives (heading No 28.58) other than calcium cyanamide containing
           not more than 25 % by weight of nitrogen, calculated on the dry anhydrous product (Chapter 31 ).
3. Subject to the provisions ofNote 1 to Section VI, this Chapter does not cover:
    (a) Sodium chloride and magnesium oxide, whether or not chemically pure, and other products falling within
           Section V;
    (b) Organo-inorganic compounds other than those mentioned in Note 2 above ;
    (c) Products mentioned in Note 1 , 2, 3 or 4 of Chapter 31 ;
    (d) Inorganic products of a kind used as luminophores, falling within heading No 32.07 ;
    (e) Artificial graphite (heading No 38.01 ); products put up as charges for fire-extinguishers or put up in fire­
           extinguishing grenades, of heading No 38 . 1 ^; ink removers put up in packings for sale by retail, of heading
           No 38.19 ; cultured crystals (other than optical elements) weighing not less than 2,5 grams each, of the halides of
           the alkali or of the alkaline-earth metals, of heading No 38.19 ;
    (f) Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings
           Nos 71.02 to 71.04), and precious metals and precious metal alloys, falling within Chapter 71 ;
    (g) The metals, whether or not chemically pure, and metal alloys, falling within any heading of Section XV; or
    (h) Optical elements, for example, of the halides of the alkali or of the alkaline-earth metals (headings No 90.01 ).
4. Chemically defined complex acids consisting of a non-metal acid falling within sub-Chapter II and a metallic acid
    falling within sub-Chapter IV are to be classified in heading No 28.13 .
5 . Headings Nos 28.29 to 28.48 inclusive are to be taken to apply only to metallic or ammonium salts or peroxysalts.
    Except where the context otherwise requires, double or complex salts are to be classified in heading No 28.48 .
6. Heading No 28.50 is to be taken to apply only to :
    (a) The following fissile chemical elements and isotopes : natural uranium and uranium isotopes 233 and 235,
           plutonium and plutonium isotopes ;
     (b) The following radio-active chemical elements : technetium, promethium, polonium, astatine, radon, francium,
           radium, actinium, protactinium, neptunium, americium and other elements of higher atomic number;
     (c) . All other radio-active isotopes, natural or artificial, including those of the precious metals and of the base metals
           of Sections XIV and XV ;
     (d) Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined and whether
           or not mixed together;
     (e) Alloys (other than ferro-uranium), dispersions and cermets, containing any of these elements or isotopes or their
           inorganic or organic compounds ;
     (f)   Nuclear reactor cartridges, spent or irradiated.
    The term "isotopes" mentioned above and in headings Nos 28.50 and 28.51 includes "enriched isotopes", but does
     not include chemical elements which occur in nature as pure isotopes nor uranium depleted in U-235 .
 ---pagebreak---    136                                        Official Journal of the European Communities                                      8 . 12.86
 ' 7 . Heading No 28.55 is to be taken to include ferro-phosphorus containing 15 °/o or more by weight of phosphorus and
       phosphor copper containing more than 8 % by weight of phosphorus.
   8 . Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in the present
       Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the
       form of discs, wafers or similar forms, they fall in heading No 38.19.
  Additional Note
   Unless provided otherwise, the salts specified in subheadings include acid salts and basic salts.
Il\                                                                                                               Rate of duty
        Heading                                            Description                                   Autonomous       Conventional
        number
                                                                                                               %                 %
           1                                                    2                                               3                4
                                                I. CHEMICAL ELEMENTS
         28.01      Halogens (fluorine, chlorine, bromine, iodine):
ll                  A. Fluorine                                                                                 9                5
                ,
                    B. Chlorine                                                                                14               11
||                  C. Bromine                                                                                 15                9
                    D. Iodine                                                                               Free               Free
         28.02      Sulphur, sublimed or precipitated ; colloidal sulphur                                    . 10               4,6
         28.03      Carbon (including carbon black)                                                             5             Free
         28.04      Hydrogen, rare gases and other non-metals :
\                   A. Hydrogen                                                                                7               3,7
||                  B. Rare gases                                                                              11                5
I.I                 C. Other non-metals :                                                              \                I
                            I. Oxygen                                                                          9                 5
                           II . Selenium                                                                    Free              Free
II                        III . Tellurium and arsenic                                                .         4               2,1
                          IV. Phosphorus                                                                       15                6
                           V. Other                                                                             8                6
                                                                                                                        I
         28.05      Alkali and alkaline-earth metals ; rare earth metals, yttrium and scandium and
                    intermixtures or interalloys thereof; mercury :
                    A. Alkali metals :
II                          I. Sodium                                                                          7                 5
 ---pagebreak---   8 . 12.86                                    Official Journal of the European Communities                                                137
                 II                                                                                                    Rate of duty
       Heading
       number                                               Description                                        Autonomous      Conventional
                                                                                                                   %                 %
           1                                                  . 2                                                   3                4
        28.05      A.      II . Potassium                                                                           9                5
       (cont'd)           III . Lithium                                                                             9               4,1
II                        IV. Caesium and rubidium                                                                  5               3,2
                   B. Alkaline-earth metals                                        ;                               11               5,7
Il                 C. Rare earth metals, yttrium and scandium and intermixtures or interalloys               I
Il                      thereof :                                                                            I               1
Il                          I. Intermixtures or interalloys                                                        18               12
II                         II. Other                                                                                5               2,7
||                 D. Mercury :                                                                              \
                            I. In flasks of a net capacity of 34,5 kg (standard weight), of a fob value, per
                                flask, not exceeding 224 ECU                                                   8,40 ECU         6,72 ECU
                 \                                                                                              per flask        per flask
                           II . Other                                                                             Free             Free
                   II . INORGANIC ACIDS AND OXYGEN COMPOUNDS OF NON-METALS
        28.06      Hydrochloric acid and chlorosulphuric acid                                                      12                6
       [28.07]
        28.08      Sulphuric acid ; oleum                                                                           4                3
        28.09      Nitric acid ; sulphonitric acids                                                                15                6
        28.10      Phosphorus pentoxide and phosphoric acids (meta-, ortho- and pyro-)                             14               11
       [2,8.11 ]
        28.12      Boric oxide and boric acid                                                                       8               3,7
        28.13      Other inorganic acids and oxygen compounds of non-metals (excluding water) :
||                 A. Hydrogen fluoride (hydrofluoric acid)                                                        13                7
||                 B. Sulphur dioxide                                                                              15               12
||                 C. Sulphur trioxide (sulphuric anhydride) .                                                      8               4,6
I. !               D. Nitrogen oxides                                                                              11                5
                   E. Diarsenic trioxide                                                                            8               4,6
||                 F. Diarsenic pentaoxide and acids of arsenic                                                    11               5,7
                   G. Carbon dioxide                                                                               15                8
II                 H. Silicon dioxide                                                                              10               4,6
||                 IJ. Other                                                                                       12               5,3
 ---pagebreak---   138                                           Official Journal of the European Communities                                  8 . 12 . 86
l                 \                                                                                             Rate of duty
      Heading                                                   Description                             Autonomous      Conventional
      number
                                                                                                             %                %
          1                                                          2                                        3                4
                         III. HALOGEN AND SULPHUR COMPOUNDS OF NON-METALS
       28.14         Halides, oxyhalides and other halogen compounds of non-metals :
                    A. Chlorides and oxychlorides of non-metals :
li                           I. Sulphur chlorides                                                           14               6,6
||                          II. Other                                                                       12                 6
                     B. Other halogen compounds of non-metals . .                                           14               5,7
       28.15        Sulphides of non-metals ; phosphorus trisulphide :
Il                  A. Phosphorus sulphides ; phosphorus trisulphide                                        13               5,3
I                   B. Carbon disulphide .                                                                   8                 6
                    C. Other                                                                                 8               3,7
                     IV. INORGANIC BASES AND METALLIC OXIDES, HYDROXIDES AND
                                                             PEROXIDES
      28.16         Ammonia, anhydrous or in aqueous solution                                               15                11
        i
                                                                                                                      i
      28.17         Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of
                    sodium or potassium :
Il                  A. Sodium hydroxide (caustic soda)                                                      14                12
||                  B. Potassium hydroxide (caustic potash)                                                 13                11
                    C. Sodium peroxide and potassium peroxide                                               13                8
      28.18         Hydroxide and peroxide of magnesium ; oxides, hydroxides and peroxides, of
                    strontium or barium :
||                  A. Magnesium hydroxide and magnesium peroxide                                            9               4,1
                    B. Strontium oxide, strontium hydroxide and strontium peroxide                          12                6
                    C. Barium oxide, barium hydroxide and barium peroxide                                   11               8,8
      28.19         Zinc oxide and zinc peroxide                                                            14               11
      28.20         Aluminium oxide and hydroxide ; artificial corundum :
I-I                 A. Aluminium oxide and aluminium hydroxide                                            11(a)              5,7
||                  B. Artificial corundum                 •                                                10               5,2
 (a) Duty rate reduced to 5,5 % (suspension) for an indefinite period .
 ---pagebreak--- 8 . 12.86                               Official Journal of the European Communities                                        139
              ||                                                                                          Rate of duty
     Heading                                        Description                                   Autonomous      Conventional
     number
                                                                                                      %                 %
          1                                               2                                            3                 4
        28.21 Chromium oxides and hydroxides                                                          15               13,4
        28.22 Manganese oxides :                                                                                \
||            A. Manganese dioxide                                                                    12                5,3
              B. Other                                                                                15               6,9
        28.23 Iron oxides and hydroxides ; earth colours containing 70 % or more by weight of
              combined iron evaluated as Fe20j                                                        10               4,6
       28.24  Cobalt oxides and hydroxides ; commercial cobalt oxides                                 10               4,6
        28.25 Titanium oxides                                                                         15                 6
                                                                                                                I
                                                                                                t
     [28.26]
        28.27 Lead oxides ; red lead and orange lead                                                  13               10,5
        28.28 Hydrazine and hydroxylamine and their inorganic salts ; other inorganic bases and
              metallic oxides, hydroxides and peroxides :                                                       \
||            A. Hydrazine and hydroxylamine and their inorganic salts                                15                 6
              B. Lithium oxide and lithium hydroxide                                                  13               5,3
II            C. Calcium oxide, calcium hydroxide and calcium peroxide :                        \               \
II                    I. Calcium oxide and calcium hydroxide                                          10               4,6
                     II. Calcium peroxide                                                             13               6,3
||            D. Beryllium oxide and beryllium hydroxide                                              10               5,3
              E. Tin oxides                                                                           11               5,7
              F. Nickel oxides and nickel hydroxides                                                 Free             Free
li            G. Molybdenum oxides and molybdenum hydroxides                                          13               5,3
              H. Tungsten oxides and tungsten hydroxides                                               8               4,6
              IJ. Vanadium oxides and vanadium hydroxides :                                     I               I
                      I. Divanadium pentaoxide (vanadic pentoxide)                                    9                5,5
                     II. Other                                                                        12               5,5
      >
              K. Zirconium oxide and germanium oxides                                                 10                 7
              L. Copper oxides and copper hydroxides :                                          I               I
                      I. Copper oxides                                                                 5               3,2
II                   II. Copper hydroxides                                                            12                 6
II            M. Mercury oxides                                                                       7                4,1
Il            N. Other                                                                                14                11
 ---pagebreak--- 140                                     Official Journal of the European Communities                                   8.12.86
                                                                                                         Rate of duty
    Heading                                          Description                                 Autonomous      Conventional
    number
                                                                                                     P/o               %
       1                                                 2                                            3                4
               V. METALLIC SALTS AND PEROXYSALTS, OF INORGANIC ACIDS
     28.29  Fluorides ; fluorosilicates, fluoroborates and other complex fluorine salts :
            A. Fluorides :
                    I. Of ammonium ; of sodium                                                       14                10
                   II . Other                                                                        12               5,3
            B. Fluorosilicates, fluoroborates and other complex fluorine salts :
                    I. Disodium hexafluorosilicate and dipotassium hexafluorosilicate                15                12
                   II. Dipotassium hexafluorozirconate                                                9                5
                  III . Trisodium hexafluoroaluminate                                                11                 8
                  IV. Other                                                                          13                 8
     28.30  Chlorides, oxychlorides, and hydroxychlorides ; bromides and oxybromides ; iodides
            and oxyiodides :
            A. Chlorides :
                    I. Of ammonium ; of aluminium                                                    14               6,6
                   II . Of barium                                                                    11               5,7
                  III. Of calcium ; of magnesium                                                     10               4,6
                  IV. Of iron                                                                         3               2,1
                   V. Of cobalt; of nickel                                                           13               10,4
                  VI . Of tin                                                                         9               4,1
                 VII . Other                                                                         12                6
            B. Oxychlorides and hydroxychlorides :
                    I. Of copper; of lead                                                             5               3,2
                   II. Other                                                                         12               5,3
            C. Other                                                                                 15               6,9
     28.31  Hypochlorites ; commercial calcium hypochlorite ; chlorites ; hypobromites :
            A. Sodium hypochlorite and potassium hypochlorite                                . .     14               6,6
            B. Chlorites                                                                             13               5,3
            C. Other                                                                   _             15               6,9
     28.32  Chlorates and perchlorates ; bromates and perbromates ; iodates and periodates :
            A. Chlorates :
                    I. Of ammonium ; of sodium ; of potassium                                        10                 8
                   II . Of barium                                                                     9                 5
                  III . Other                                                                        12                6
            B. Perchlorates :
                    I. Of ammonium                                                                    7               4,1
                   II . Of sodium                                                                    10               4,6
                  III. Of potassium                                                                   9                 5
                  IV. Other                                                                          12                6
            C. Other                                                                                 15               6,9
 ---pagebreak--- 8 . 12.86                                Official Journal of the European Communities                                     141
II                                                 ,
                                                                                                        Race of duty
     Heading
     number                                          Description                                 Autonomous     Conventional
                                                                                                     %                %
        1                                                 2                                           3                4
     [28.33]
     [28.34]                                                                   ' -           :
      28.35  Sulphides ; polysulphides :
             A. Sulphides :
                                 .....                                                   '
                     I. Of potassium ; of barium ; of tin ; of mercury                         v     11              5,7
                    II. Of calcium ; of antimony; of iron .... !                                      8              4,6
                   III. Other                                                                        15              6,9
             B. Polysulphides :
                     I. Of potassium ; of calcium ; of barium ; of iron ; of tin                     12               6
                    II. Other                                                                        15              6,9
      28.36  Dithionites, including those stabilised with organic substances ; sulphoxylates         15               12
      28.37  Sulphites and thiosulphates                                                         .   12               8
      28.38  Sulphates (including alums) and persulphates :
             A. Sulphates (excluding alums) :
                     I. Of sodium ; of cadmium                                                       11              7,2
                    II. Of potassium ; of copper                                    ~                 5              3,2
                   III . Of barium ; of zinc                                                         14               9
                   IV. Of magnesium ; of aluminium ; of chromium                                     15               9
                    V. Of cobalt; of titanium                                                        10              5.3
                   VI. Of iron ; of nickel !                                                         9                5
                  VII. Of mercury; of lead                                                            8              4,6
                 VIII. Other                                                                         13              5,3
             B. Alums :
                     I. Aluminium ammonium bis(sulphate)                                             12               6
                    II. Aluminium potassium bis(sulphate)                                            15              12
                   III. Chromium potassium bis(sulphate)                                             13              10
                   IV. Other                                                                         14              11
             C. Peroxosulphates (persulphates)                                                       13              6,3
      28.39  Nitrites and nitrates :
II           A. Nitrites                                                                             12               7
 ---pagebreak--- 142                                        Official Journal of the European Communities                                   8 . 12.86
li                                                                                                           Rate of duty
    Heading                                              Description                                  Autonomous     Conventional
    number
                                                                                                          %               %
       1                                                     •2                                            3               4
     28.39        B. Nitrates :
              I. Of sodium                                                        ........
                                                                                                                   \
    (cont 'd)                                                                                             14              8,8
II            II . Of potassium                                                    ........               10               8
\\                     III. Of barium ; of beryllium ; of cadmium ; of cobalt; of nickel                  11               8
\\                     IV. Of copper; of mercury                                                           8              4,6
Il                      V. Of lead . . .'                                                                 15              6,9
                       VI. Other                                                                          14               3
     28.40        Phosphites, hypophosphites and phosphates :                                                      \
||                A. Phosphonates (phosphites) and phosphinates (hypophosphites)                          15               6
li                B. Phosphates (including polyphosphates) :                                                       \
Il                       I. Of ammonium :                                                                          I
Il                          a) Polyphosphates                                                             15              6,6
Ilb)               Other ..........                                          .........                    12              5,3
              II . Other . . .                                                                            15              10
    [28.41 ]
     28.42        Carbonates and percarbonates ; commercial ammonium carbonate containing                          I
                  ammonium carbamate :
                                                                                                    \
                  A. Carbonates :                                                                   \              l
                         I. Of ammonium (including commercial ammonium carbonate containing            \           I
                            ammonium carbamate)                                                           12               6
li            II . Of sodium                                                       ........               13              10
              III . Of calcium                                                      ........               9               5
li            IV. Of magnesium ; of copper . . . . . . . . .                        . . . . . . . .        6              3,7
II                      V. Of beryllium ; of cobalt; of bismuth                                           10               8
              VI .      Of lithium                                                  ........              14              6,2
II                    VII. Other                                                                          14               8
              B. Peroxocarbonates (percarbonates) . . .                                                   14              6,6
     28.43        Cyanides and complex cyanides :                                                                  I
                  A. Cyanides :                                                                                    l
||                       I. Of sodium ; of potassium ; of calcium                                         15              6,9
IlII .               Of cadmium                                                    ........               13              6,3
II                     III. Other                                                                         11              5,7
II            B. Complex cyanides                                                        .........
                                                                                                          15               12
 ---pagebreak---   8.12.86                                          Official Journal of the European Communities                                    143
\l\                                                                                                              Rate of duty
     Heading
     number                                                     Description                              Autonomous      Conventional
                                                 i                                                           %                  %
         1                                                           2                                        3                 4
      28.44          Fulminates, cyanates and thiocyanates :
||                   A. Fulminates .... ;                                                                    12                 6
||                   B. Cyanates                                                                             10                 5
                     C. Thiocyanates                                                                         15               6,9
      28.45          Silicates ; commercial sodium and potassium silicates :
                    A. Of zirconium                                                                          11                5,7
                     B. Other                                                                                15                 5
      28.46          Borates and perborates :
                    A. Borates :
                              I. Of sodium, anhydrous :
                                  a) For the manufacture of sodium peroxoborate (a)                         Free             Free
                                  b) Other                                                                    7               3,7
                             II. Other                                                                       12               5,3
|                    B. Peroxoborates (perborates)                                                           15               6,9
      28.47          Salts of metallic acids (for example, chromates, permanganates, stannates) :
II                  A. Aluminates                                                                            15               6,9
                     B. Chromates, dichromates and perchromates :
                              I. Chromates                                                                   15                13
                             II . Other                                                                      14               12,4
||                   C. Manganites, manganates and permanganates                                             15               6,9
                     D. Antimonates and molybdates                                                           14               6,6
||                   E. Zincates and vanadates                                                               10               4,6
                     F. Other                                                                                13               6,3
                                                                          s
      28.48          Other salts and peroxysalts of inorganic acids, but not including azides :
II                  A. Salts, double salts or complex salts of selenium or tellurium acids                   10               5,3
                     B. Other :
                              I. Arsenates                                                                   12                 6
                             II. Double or complex phosphates                                                14               6,6
                            III. Double or complex carbonates                                                14               5,7
                            IV. Double or complex silicates                                                  14                 6
                             V. Other                                                                        14               6,6
 (a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 144                                                Official Journal of the European Communities                                     8 . 12.86
II||                                                                                                                   Rate of duty
    Heading                                                     Description                                    Autonomous      Conventional
    number
                                                                                                                   %                 %
        1                                                            2                                              3                4
                                                        VI. MISCELLANEOUS
     28.49            Colloidal precious metals ; amalgams of precious metals ; salts and other compounds,
                      inorganic or organic, of precious metals, including albuminates, proteinates, tannates
                      and similar compounds, whether or not chemically defined :
                      A. Colloidal precious metals :
li                             I. Silver                                                                           10               5,3
li                            II. Other                                                                             8               3,7
                      B. Amalgams of precious metals                                                               12               5,3
||                    C. Salts and other compounds, inorganic or organic, of precious metals :               \
ll                             I. Of silver                                                                        12                6
                              II. Of other precious metals                                                          5                3
     28.50            Fissile chemical elements and isotopes ; other radio-active chemical elements and
                      radio-active isotopes ; compounds, inorganic or organic, of such elements or isotopes,
                      whether or not chemically defined; alloys, dispersions and cermets, containing any of
                      these elements, isotopes or' compounds :
                      A. Fissile chemical elements and isotopes ; compounds, alloys, dispersions and
                           cermets, containing such elements or isotopes, including spent or irradiated nuc­
                           lear reactor fuel elements (cartridges) (Euratom)                                      Free              (a)
                   B. Other (b)       . .
                                                                                                                  Free              (a)
                                                                                                                             l
     28.51            Isotopes and their compounds, inorganic or organic, whether or not chemically
                      defined, other than isotopes and compounds falling within heading No 28.50 :
                      A. Deuterium, deuterium oxide (heavy water) and other compounds of deuterium ;
                           hydrogen and compounds thereof, enriched in deuterium ; mixtures and solutions
                           containing these products (Euratom)                                                     10
                   B. Other       . .
                                                                                                                   15                6
     28.52            Compounds, inorganic or organic, of thorium, of uranium depleted in U-235, of rare
                      earth metals, of yttrium or of scandium, whether or not mixed together :
                      A. Of thorium or of uranium depleted in U-235, whether or not mixed together
                           (Euratom)                                                                              Free              (a)
||                 B. Other       .           . .                                            . . . .    . .
                                                                                                                    6               3,2
(a) See Annex.
(b) ex B : Artificial radio-active isotopes and their compounds (Euratom).
 ---pagebreak--- 8 . 12.86                                Official Journal of the European Communities                                         145
lil                                                                                                         Rate of duty
     Heading                                          Description                                    Autonomous     Conventional
     number
                                                                                                         %                %
        1                                                 2                                               3               4
     [28.53]                                                                                                      \
      28.54  Hydrogen peroxide (including solid hydrogen peroxide) :                                              \
ll           A. Solid                                                                                    18              7,6
ll           B. Other                                                                                    15              6,9
      28.55  Phosphides, whether or not chemically defined :                                                      l
II           A. Of iron (ferro-phosphorus), containing 15 % or more by weight of phosphorus .            11               5
||           B. Other                                         ,                                          14              6,6
      28.56  Carbides, whether or not chemically defined :
             A. Of silicon                                      •.                                        9               8
\\           B. Of boron                                                    .                             7              4,1
Il           C. Of calcium                                                                               15              14
             D. Of aluminium ; of chromium ; of molybdenum ; of tungsten ; of vanadium ; of
                 tantalum ; of titanium                                                                  12               8
Il           E. Other                                              '                                     13              5,3
      28.57  Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined :               \
II           A. Hydrides                                                                                 10              4,6
Il           B. Nitrides                                                                                 10              4,6
ll           C. Azides                                                                                   13              6,3
ll           D. Silicides                                                                                11              8,8
||           E. Borides                                                                                  13              5,3
      28.58  Other inorganic compounds (including distilled and conductivity water and water of
             similar purity) ; liquid air (whether or not rare gases have been removed) ; compressed
             air; amalgams, other than amalgams of precious metals :
             A. Distilled and conductivity water and water of similar purity                              4              2,7
II           B. Liquid air (whether or not rare gases have been removed) ; compressed air ... .           7              4,1
             C. Other                                                                                    15               6
 ---pagebreak---  146                                     Official Journal of the European Communities                                8.12.86
                                                          CHAPTER 29
                                                    ORGANIC CHEMICALS
Notes
1 . Except where the context otherwise requires, the headings of this Chapter are to be taken to apply only to :
    (a) Separate chemically defined organic compounds, whether or not containing impurities ;
    (b) Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except
        mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);
    (c) The products of headings Nos 29.38 to 29.42 inclusive, or the sugar ethers and sugar esters, and their salts, of
        heading No 29.43, or the products of heading No 29.44, whether or not chemically defined ;
    (d) Products mentioned in (a), (b) or (c) above dissolved in water ;
    (e) Products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a
        normal and necessary method of putting up these, products adopted solely for reasons of safety or for transport
        and that the solvent does not render the product particularly suitable for some types of use rather than for
        general use ;
    (f) The products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser necessary for their preservation
        or transport ;
    (g) The products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or
        odoriferous substance added to facilitate their identification or for safety reasons, provided that the additions do
        not render the product particularly suitable for some types of use rather than for general use ;
    (h) The following products, diluted to standard strengths, for the production of azo dyes : diazonium salts, couplers
        used for these salts and diazotisable amines and their salts .
2 . This Chapter does not cover :
    (a) Goods falling within heading No 15.04 or glycerol (heading No 15.11 );
    (b) Ethyl alcohol (heading No 22.08 or 22.09);
    (c) Methane and propane (heading No 27.11 );
    (d) The compounds of carbon mentioned in Note 2 of Chapter 28 ;
    (e) Urea (heading No 31.02 or 31.05 as the case may be);
    (f) Colouring matter of vegetable or animal origin (heading No 32.04); synthetic organic dyestuffs (including
        pigment dyestuffs), synthetic organic products of a kind used as luminophores and products of the kind known as
        optical bleaching agents substantive to the fibre and natural indigo (heading No 32.05) and dyes or other
        colouring matter put up in forms or packings of a kind sold by retail (heading No 32.09);
    (g) Enzymes (heading No 35.07);
    (h) Metaldehyde, hexamethylenetetramine and similar substances put up in forms (for example, tablets, sticks, or
        similar forms) for use as fuels, and liquid fuels of a kind used in mechanical lighters in containers of a capacity
        not exceeding 300 cm3 (heading No 36.08);
 ---pagebreak--- 8 . 12 . 86                                Official Journal of the European Communities                                      147
     (ij) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No 38.17 ;
          ink removers put up in packings for sale by retail, of heading No 38.19 ; or
     (k) Optical elements, for example, of ethylenediamine tartrate (heading No 90.01 ).
3 . Goods which could be included in two or more of the headings of this Chapter are to be classified in the latest of
    those headings.
4. Unless otherwise stipulated in the subheadings ofheadings Nos 29.03 to 29.05, 29.07 to 29.10, 29.12 to 29.21 , inclusive,
    and 29.22 and 29.23, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives is to be taken to
    include a reference to any combinations of these derivatives (for example, sulphohalogenated, nitrohalogenated,
    nitrosulphonated and nitrosulphohalogenated derivatives).
    Nitro and nitroso groups are not to be taken as nitrogen-functions for the purpose of heading No 29.30.
5 . (a) The esters of acid-function organic compounds falling within sub-Chapters I to VII with organic compounds of
          these sub-Chapters are to be classified with that compound which is classified in the heading placed last in the
          sub-Chapters.
    (b) Esters of ethyl alcohol or glycerol with acid-function organic compounds of sub-Chapters I to VII are to be
          classified with the corresponding acid-function compounds.
    (c) The salts of the esters referred to in paragraph (a) or (b) above with inorganic bases are to be classified with the
          corresponding esters .
     (d) The salts of other acid- or phenol-function organic compounds ' falling within sub-Chapters I to VII with
          inorganic bases are to be classified with the corresponding acid- or phenol-function organic compounds.
     (e) Halides of carboxylic acids are to be classified with the corresponding acids.
6. The compounds of headings Nos 29.31 to 29.34 are organic compounds the molecules of which contain, in addition
    to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic, mercury
     or lead) directly linked to carbon atoms .
     Heading No 29.31 (organo-sulphur compounds) and heading No 29.34 (other organo-inorganic compounds) are to
    be taken not to include sulphonated or halogenated derivatives (including compound derivatives) which, apart from
     hydrogen, oxygeri and nitrogen, only, have directly linked to carbon the atoms of sulphur and of halogens which give
     them their nature of sulphonated or halogenated derivatives (or compound derivatives).
7 . Heading No 29.35 (heterocyclic compounds) is to be taken not to include internal ethers, internal hemiacetals,
     methylene ethers of orthodihydric phenols, epoxides with three or four member rings, cyclic acetals, cyclic polymers
     of aldehydes, of thioaldehydes or of aldimines, anhydrides of polybasic acids, cyclic esters of polyhydric alcohols
     with polybasic acids, cyclic ureides and cyclic thioureides, imides of polybasic acids, hexamethylenetetramine and
     trimethylenetrinitramine.
Additional Note
 Within any one heading, derivatives ofa chemical compound (or a group ofchemical compounds) falling within a subheading
are to be classified, unless otherwise stipulated, within that subheading, provided that, in the same series ofsubheadings, there
exists no final subheading "other" (with no additional text). If such a subheading exists, the derivatives in question shall be
classified under that final subheading "other".
 ---pagebreak---  148                                             Official Journal of the European Communities                                      8 . 12.86
Il I                                                                                                                 Rate of duty
     Heading                                                    Description                                 Autonomous       Conventional
     number
                                                                                                                 °/o               %
        1                                                            2                                            3                 4
                                              I. HYDROCARBONS AND THEIR
                                     HALOGENATED, SULPHONATED, NITRATED
                                                OR NITROSATED DERIVATIES
      29.01         Hydrocarbons :
                    A. Acyclic :
                             I. For use as power or heating fuels                                               25                 12
                            II. For other purposes (a)                                                         Free              Free
                    B. Cyclanes and cyclenes :                                                            ||II
                             I. Azulene and its alkyl derivatives                                                16               7,1
                            II. Other :                                                                   ||Il
                                a) For use as power or heating fuels                                            25                8,4
                                b) For other purposes (a)                                                      Free              Free
Il                  C. Cycloterpenes :                                                                    I               Il
                             I. Pinenes, camphene and dipentene                                                 13                  6
                           II. Other                                                                            18                6,6
                    D. Aromatic :
                             I. Benzene, toluene and xylenes :                                            I               II
                                a) For use as power or heating fuels                                            25                  8
                                b) For other purposes (a)                                                      Free              Free
                           II. Styrene                                                                           8                  6
                          III.  Ethylbenzene                                                                     8                4,6
                          IV.   Cumene (isopropylbenzene)                                                        8                  8
                           V.   Naphthalene and anthracene                                                     Free               2,5
                          VI.   Biphenyl and terphenyls . .                                             t       15                6,9
                         VII. Other                                                                             16                6,3
     29.02          Halogenated derivatives of hydrocarbons :
                    A. Halogenated derivatives of acyclic hydrocarbons :
                             I. Fluorides                                                                       18                7,6
                           II. Chlorides :
II                              a) Saturated :
II                                  1.  Chloromethane and chloroethane                                          18                12
II                                  2.  Other                                                                   16                 12
II                              b) Unsaturated                                                                  19                12
II                        III. Bromides                                                                         23                8,6
                          IV. Iodides                                                                           25                8,4
                           V. Mixed derivatives                                                                 17                7,4
                    B. Halogenated derivatives of cyclanes, cyclenes and cycloterpenes                          17                7,4
II                  C. Halogenated derivatives of aromatic hydrocarbons                                         18                7,6
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak---   8 . 12 . 86                                      Official Journal of the European Communities                                             149
IIl                                                                                                                       Rate of duty
        Heading                                                  Description                                     Autonomous       Conventional
        number
                                                                                                                       %                %
            1                                                          2                                                3               4
         29.03       Sulphonated, nitrated or nitrosated derivatives of hydrocarbons :
II                   A. Sulphonated derivatives                                                                        16              7,1
II                   B. Nitrated and nitrosated derivatives :
                                I. Trinitrotoluenes and dinitronaphthalenes                                            10               8
||                             II . Other                                                                              16              7,1
II                   C. Mixed derivatives :
II                              I. Sulphohalogenated derivatives                                       -               14              6,6
                               II. Other                                                                               16               11
                          II . ALCOHOLS AND THEIR HALOGENATED, SULPHONATED,
                                           NITRATED OR NITROSATED DERIVATIES
         29.04       Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated deriv­
                     atives :
                     A. Saturated monohydric alcohols :
II                              I. Methanol (methyl alcohol)                                                           18               13
II                             II. Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol)                    15              6,9
                            III . Butanol and isomers thereof :                                                I                I
                                     a) 2-Methylpropan-2-ol ( tert-butyl alcohol)                                       8              4,6
Il                                   b) Other                                                                          14              6,6
      ,                     IV. Pentanol (amyl alcohol) and isomers thereof                                            20                8
||                             V. Other                                                                                18              7,9
li                   B. Unsaturated monohydric alcohols :                                                      I                \
li                              I. Allyl alcohol                                                                       14              6,6
                               II . Other                                                                              16              6,9
Il                   C. Polyhydric alcohols :                                                                  \
                  I. Diols, I. Diols triols          . . . . . . . . .               . . . . . . . . .
II                                                                                                                     19               13
I                              II. D - Mannitol (mannitol)                               ■ .                           12
                                                                                                                    + vc
                                                                                                                                       —
Il                           III . D - Glucitol (sorbitol):                                                    ||I
II                                   a) In aqueous solution :                                                  IIIl
             »
                                        1 . Containing 2 % or less by weight of D -mannitol, calculated on the I
                                                                                                                       12
Il                                          D-glucitol content
                                                                                                                    + vc
                                        2.  Other                                                                   12(a)              —
                                                                                                                    + vc
II                                   b) Other :                                                                II||
l.\                                     1 . Containing 2 % or less by weight of D -mannitol, calculated on the IIII
                                                                                                                       12
li                2.   Other        . .
                                            D-glucitol content
                                                                                                                    + vc
                                                                                                                    12(a)              —
                                                                                                                    + vc
||                            IV. Other polyhydric alcohols                                                          . 14              6,6
\                              V. Halogenated, sulphonated, nitrated or nitrosated derivatives of polyhydric IIIl
IIalcohols                       ........                                           ........                           18              7,6
  (a) Duty rate reduced to 9 % (suspension) for an indefinite period.
 ---pagebreak---     150                                          Official Journal of the European Communities                                    8 . 12.86
I                                                                                                                  Rate of duty
        Heading                                              Description                                 Autonomous        Conventional
        number
                                                                                                             , °/o               %
            1                                                     2                                             3                 4
         29.05  Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives :
                A. Cyclanic, cyclenic and cycloterpenic :
                            I. Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols                    20                  8
\                         II. Menthol                                                                          11                8,5
                        III . Sterols and inositols                                                            14               6,6
I                       IV. Other                                                                              16               7,1 ' '
                B. Aromatic :                                                                            li
                            I. Cinnamyl alcohol                                                                13               6,3
                          II. Other                                                                            17               7,4
                   III. PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED,
                         SULPHONATED, NITRATED OR NITROSATED DERIVATIES
         29.06  Phenols and phenol-alcohols :
                A. (Monophenols :
                           I. Phenol and its salts                                                             4                  3
                         II. Cresols, xylenols, and their salts                                                3                2,1
II                      III. Naphthols and their salts                                                        18                 14
l.\                     IV. Other                                                   '.                        17                7,4
                B. Polyphenols :
                           I. Resorcinol and its salts                                                        17                7,4
II                       II. Hydroquinone (quinol)                                                            18                7,6
||                      III. Dihydroxynaphthalenes and their salts                                            17                7,4
                       IV. 4,4'-Isopropylidenediphenol (2,2-bis(4-hydroxyphenyl)propane, bisphenol
                               A)                                  ,                                          15                 6
Il                       V. Other                                                                            15                 6,9
                C. Phenol-alcohols                                                                           18                 7,6
        29.07   Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol­
                alcohols :
||              A. Halogenated derivatives                                                                   15                 6,9
I               B. Sulphonated derivatives                                                                   18                 7,6
Il              C. Nitrated and nitrosated derivatives :
                           I. Picric acid (2,4,6-trinitrophenol); lead styphnate (lead trinitroresorcin­
                               oxide) ; trinitroxylenols and their salts                                     10                 5,3
                         II. Dinitrocresols ; trinitro-m-cresol . .                                          16                12,5
II                     III. Other                                                                            18                 7,6
||              D. Mixed derivatives                                                                         18                 7,6
 ---pagebreak--- 8 . 12.86                                   Official Journal of the European Communities                                         151
             l                                                                                                 Rate of duty
     Heading                                            Description                                    Autonomous      Conventional
     number
                                                                                                           %                %
        1                                                    2                                              3                4
                IV. ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, EPOXIDES
             WITH A THREE OR FOUR MEMBER RING, ACETALS AND HEMIACETALS,
                    AND THEIR HALOGENATED, SULPHONATED, NITRATED OR
                                             NITROSATED DERIVATIES
      29.08    Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides and
               ether peroxides, and their halogenated, sulphonated, nitrated or nitrosated deriv­
               atives :
               A. Ethers :
                          I. Acyclic :
                              a) Diethyl ether and dichlorodiethyl ethers                                  25               8,4
                              b) Other                                                                     17               7,4
                         II. Cyclanic, cyclenic and cycloterpenic                                          17               7,4
                      III . Aromatic :
                              a) 4-feJt-Butyl-3-methoxy-2,6-dinitrotoluene                                 13                10
                              b) Diphenyl ether                                                            17                12
                              c) Other                                                                     16               7,1
               B. Ether- alcohols :
                          I. Acyclic                                                                       20                 8
                        »11. Cyclic                                                                        14               6,6
               C. Ether-phenols and ether-alcohol-phenols :
                          I. Guaiacol ; potassium guaiacolsulphonates                                      19                11
                         II. Other                                                                         15               6,9
               D. Alcohol peroxides and ether peroxides                                                    17             " 6,6
      29.09    Epoxides, epoxyalcohols, epoxyphenols and epoxy-ethers, with a three or four
               member ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives :
||             A. l-Chloro-2,3-epoxypropane (epichlorhydrin)                                                18               12
               B. Other                                                                                     18              7,9
      29.10    Acetals and hemiacetals and single or complex oxygen-function acetals and
               hemiacetals, and their halogenated, sulphonated, nitrated or nitrosated derivatives :
II             A. 2-(2-Butoxyethoxy)ethyl 6-propylpiperonyl ether (piperonyl butoxide)                      13              6,3
                                                                                                                              \
               B. Other                                                                              •      18                5
                                    V. ALDEHYDE-FUNCTION COMPOUNDS
      29.11    Aldehydes, aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and other single or
               complex oxygen-function aldehydes ; cyclic polymers of aldehydes ; paraformaldehyde :
               A. Acyclic aldehydes :
                           I. Formaldehyde (methanal)                                                       18              7,6
                         II. Acetaldehyde (ethanal)                                                         24              19,2
                        III. Butyraldehyde (butanal)                                                        19              7,8
                                                                                                            16              7,1
 ---pagebreak---   152                                        Official Journal of the European Communities                                       8 . 12.86
I                                                                                                                Rate of duty
      Heading                                             Description                                   Autonomous       Conventional
      number
                                                                                                              %                 %
           1                                                    2                                           . 3                  4
       29.11     B. Cyclanic, cyclenic and cycloterpenic aldehydes                                            14               6,6
      (cont 'd) C. Aromatic aldehydes :
                           I. Cinnamaldehyde                                                                  18               7,6
||                       II . Other                                                                           16               7,1
                D. Aldehyde-alcohols                                                                         16                7,1
                E. Aldehyde-ethers, aldehyde-phenols and other single or complex oxygen-function
                     aldehydes :
                           I. Vanillin (4-hydroxy-3-methoxybenzaldehyde) and 3-ethoxy-4-hydroxy­
                              benzaldehyde ("ethylvanillin")                                                 20                  8
                         II . Other                                                                          17                6,9
                F. Cyclic polymers of aldehydes :                                                     ||||
                           I. 1,3,5-Trioxane                                                                 18                7,6
                         II . Other . . .'                                                                   17                7,4
                G. Polyformaldehyde (paraformaldehyde)                                                       18                7,6
       29.12    Halogenated, sulphonated, nitrated or nitrosated derivatives of products falling
                within heading No 29.11                                                                      16                7,1
                                   VI . KETONE-FUNCTION COMPOUNDS AND
                                        QUINONE-FUNCTION COMPOUNDS
       29.13    Ketones, ketone-alcohols, ketone-phenols, ketone-aldehydes, quinones, quinone­
                alcohols, quinone-phenols, quinone-aldehydes and other single or complex oxygen­
                function ketones and quinones, and their halogenated, sulphonated, nitrated or
                nitrosated derivatives :
                A. Acyclic ketones :
                          I. Monoketones                                                                     15               6,6
                        II. Polyketones                                                                      12                 6
                B. Cyclanic, cyclenic and cycloterpenic ketones :
                          I. Bornan-2-one (camphor):                                                  \               \
         '
                              a) Natural crude                                                               11               5,7
                              b) Other (natural refined and synthetic)                                       16               7,1
                        II . Other                                                                           15               6,9
                C. Aromatic ketones :
                          I. Methyl naphthyl ketones (acetonaphthones)                                       14                11
.I                      II. 4-Phenylbutenone (benzylidenacetone)                                             17               7,4
                       III . Other             -                                                            18                7,6
                D. Ketone-alcohols and ketone-aldehydes :
I                         I. Acyclic, cyclanic, cyclenic and cycloterpenic :                                          \
                              a) 4-Hydroxy-4-methylpentan-2-one (diacetone alcohol)                         14                  7
                              b) Other                                                                      14                  3
                        II . Aromatic                                                                       18                7,6
                E. Ketone-phenols and other single or complex oxygen-function ketones                       18                7,6
                F. Quinones, quinone-alcohols, quinone-phenols, quinone-aldehydes and other
                    single or complex oxygen-function quinones                                              17                7,4
                G. Halogenated, sulphonated, nitrated or nitrosated derivatives :
                         I. 4'-ter/-Butyl-2',6'-dimethyl-3',5'-dinitroacetophenone (musk ketone) ....       14               11,2
                        II. Other                                                                           16                7,1
 ---pagebreak--- 8.12.86                               Official Journal of the European Communities                                           153
                                                                                                           Rate of duty
   Heading                                                                                         Autonomous      Conventional
                                                    Description
   number                                                                                               %                %
      1                                                  2                                               3          '     4
                VII. CARBOXYLIC ACIDS, AND THEIR ANHYDRIDES, HALIDES,
                   PEROXIDES AND PERACIDS, AND THEIR HALOGENATED,
                  SULPHONATED, NITRATED OR NITROSATED DERIVATIES
    29.14   Monocarboxylic acids and their anhydrides, halides, peroxides and peracids, and their
            halogenated, sulphonated, nitrated or nitrosated derivatives:
           • A. Saturated acyclic monocarboxylic acids :
                    I. Formic acid and its salts and esters                                             19              7,8
                   II. Acetic acid and its salts and esters:
                       a) Acetic acid                                                                   21              16,8
                       b) Salts of acetic acid:
                          1.   Sodium acetate                                                           19              15,2
                          2.   Cobalt acetates                                                          14               11
                          3.   Other                                                                    17              7,4
                       c) Esters of acetic acid:
                                                                                     Ό
                          1.   Ethyl acetate, vinyl acetate, propyl acetate and isopropyl acetate      '20              11,5
                          2.   Methyl adetate, butyl acetate, isobutyl acetate, pentyl acetate
                               (amyl acetate), isopentyl acetate (isoamyl acetate) and glycerol
                               acetates                                                                 19              7.8
                          3.   />-Tolyl acetate, phenylpropyl acetates, benzyl acetate, rhodinyl
                               acetate, santalyl acetate and the acetates of phenylethane-l,2-diol      13               10
                          4.   Other                                                                    17               7,4
                  III. Acetic anhydride                                                                 20                8
                  IV. Acetyl halides                                                                    18               7.6
                   V. Bromoacetic acids and their salts and esters                                      23               8,6
                 VI. Propionic acid and its salts and esters                                            14               4.2
                 VII. Butyric acid and isobutyric acid and their salts and esters                       15               6.9
                VIII. Valeric acid and its isomers and their salts and esters                           13               6.3
                 IX. Palmitic acid and its salts and esters:
                       a) Palmitic acid                                                                 11               5.7
                       b) Salts and esters of palmitic acid                                                              7,1
                                                                                                        16
                   X. Stearic acid and its salts and esters:
                       a) Stearic acid                                                                                    6
                                                                                                        12
                       b) Salts and esters of stearic acid :
                           1.  Zinc stearate and magnesium stearate                                                      6,3
                                                                                                        13
                          2.    Other                                                                                    6,9
                                                                                                        15
                  XI. Other                                                                             16               7,1
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I
                1
                                                                                                                 Rate of duty
      Heading
      number                                                 Description                                Autonomous       Conventional
                                                                                                              %                 %
         1                                                        2                                            3                 4
       29.14       B. Unsaturated acyclic monocarboxylic acids :
      (cont 'd)              I. Methacrylic acid and its salts and esters                                     17               7,4
                           II . Undecenoic acids and their salts and esters :
                                 a) Undecenoic acids                                                          13                5
                                 b) Salts and esters of undecenoic acids                                      16               7,1
                         III. Oleic acid and its salts and esters :                                                   Il
                              , a) Oleic acid                                                                 12                6
\                               b) Salts and esters of oleic acid                                           • 16              7,1
li                      IV. Other :                                                                                   ll
li                              a) Hexa-2,4-dienoic acid (sorbic acid) and acrylic acid                       15                8 '
li                              b) Other                                                                      15               10
                  C. Cyclanic, cyclenic and cycloterpenic monocarboxylic acids                                17              7,4
li                D. Aromatic monocarboxylic acids :
||                          I. Benzoic acid and its salts and esters                                         17               7,4
                     /    II. Benzoyl chloride                                                               18               7,6
                        III. Phenylacetic acid and its salts and esters                                      19               7,8
                        IV. Other                       ;                                                    16               7,1 •
      29.15       Polycarboxylic acids and their anhydrides, halides, peroxides and peracids, and their
                  halogenated, sulphonated, nitrated or nitrosated derivatives :
                  A. Acyclic polycarboxylic acids :
II                         I. Oxalic acid and its salts and esters                                           19               7,8
li                       II. Malonic acid and adipic acid and their salts and esters                         17               13
ll                     III. Maleic anhydride                                                                15                6,9
||                     IV. Azelaic acid and sebacic acid and their salts and esters :
li                              a) Azelaic acid and sebacic acid                                            12                 6
ll                              b) Salts and esters of azelaic acid and sebacic acid                       16                  6
                         V. Other                                                                          16                6,3
                  B. Cyclanic, cyclenic and cycloterpenic polycarboxylic acids                             17                  6
Il                C. Aromatic polycarboxylic acids :
li                         I. Phthalic anhydride                                                           18                 13
li                       II. Terephthalic acid and its salts and esters .                                  18                 10
I-I                    III. Other                                                                          18                 13
 ---pagebreak---  8 . 12.86                                    Official Journal of the European Communities                                               155
II                                     *
                                                                                                                      Rate of duty
      Heading                                                Description '                                   Autonomous       Conventional
      number
                                                                                                                . %                %
         1                                                       2                                                 3                4
       29.16     Carboxylic acids with alcohol, phenol, aldehyde or ketone function and other single
                 or complex oxygen-function carboxylic acids and their anhydrides, halides, peroxides
                 and peracids, and their halogenated, sulphonated, nitrated or nitrosated derivatives :
                 A. Carboxylic acids with alcohol function :
li                         I. Lactic acid and its salts and esters                                                17               6,5
II                       II. Malic acid and its salts and esters                                                  15               6,5
ll                      III. Tartaric acid and its salts and esters                                               18               7,6
\\                      IV. Citric acid and its salts and esters :
II                             a) Citric acid . . . %                                                             19                13
              b) Other ...             ....                                            ......
ll                                                                                                                20                 8
ll                       V. Gluconic acid and its salts and esters                                                23               8,6
\\                      VI. Mandelic acid (phenylglycollic acid) and its salts and esters                         20                 8
                       VII. Cholic acid and 3a,12a-dihydroxy-5|3-cholan-24-oic acid (deoxycholic
                               acid) and their salts and esters                                      • • •        13               6,3 1
\\                   VIII. Other :                                                                         \                \
lia)               Acyclic ..........                                            .........                        15               6,9
\\            b) Cyclic .........                                                .........                        18               7,6
\\               B. Carboxylic acids with phenol function :
II                         I. Salicylic acid and O-acetylsalicylic acid and their salts and esters :       \                I
li a)              Salicylicacid .........                                         ........                       21               8,2
II b)              Salts of salicylic acid . . . . . . . . .                     . . . . . . . . .                19               7,8
                               c) Esters of salicylic acid :                                                                \
II                                 1 . Methyl salicylate and phenyl salicylate (salol)                            22               17,6
Il            2.   Other       .........                                     ....                                 18               7,6
I-I                            d) O-Acetylsalicylic acid and its salts and esters                                 21                12
II                        II. Sulphosalicylic acids and their salts and esters                                    18               7,6
\l                       III. 4-Hydroxybenzoic acid and its salts and esters                                      16                7,1
||                       IV. Gallic acid (3,4,5-trihydroxybenzoic acid) and its salts and esters :                          \\
                               a) Gallic acid (3,4,5-trihydroxybenzoic acid)                                       14               6,6
\                              b) Salts and esters of gallic acid (3,4,5-trihydroxybenzoic acid)                   17               7,4
                          V. Hydroxynaphthoic acids and their salts and esters                                     18               7,6
                         VI . Other                                                                                17               7,4
                  C. Carboxylic acids with aldehyde or ketone function :                                                    Il
                            I. Dehydrocholic acid (INN) and its salts                                              13               6,3
                                                                                                                  20                  8
                          II. Ethyl acetoacetate and its salts
                         III. Other                                                                                17               7,4
                  D. Other single or complex oxygen-function carboxylic acids                                      17               7,4
 ---pagebreak---   156                                     Official Journal of the European Communities                                      8 . 12.86
\                                                                                                            Rate of duty
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       number
                                                                                                           %            ■   %
          1                                                 2                                              3                 4
                       VIII. INORGANIC ESTERS AND THEIR SALTS, AND THEIR
                   HALOGENATED, SULPHONATED, NITRATED OR NITROSATED
                                                    DERIVATIES
      [29.17]
                                                                                                    l
      [29.18]
       29.19   Phosphoric esters and their salts, including lactophosphates, and their halogenated,
               sulphonated, nitrated or nitrosated derivatives :
              A. myo-Inositol hexakis(dihydrogen phosphate) (phytic acid) and its salts (phytates)
                   and lactophosphates                                                                    15               6,9
              B. Tributyl phosphates, triphenyl phosphate, tritolyl phosphates, trixylyl phosphates
                   and tris(2-chloroethyl) phosphate, .                                                   15               6,6
              C. Other                                                                                    17               7,4
     [29.20]
       29.21  Other esters of mineral acids (excluding halides) and their salts, and their halo­
              genated, sulphonated, nitrated or nitrosated derivatives :
              A. Sulphuric esters and carbonic esters and their salts, and their halogenated, sulp­
                  honated , nitrated or nitrosated derivatives                                            18               7,6
              B. Other products :
                        I. Ethylene dinitrate (ethylene glycol dinitrate), D-mannitol hexanitrate,
                           glycerol trinitrate, pentaerythritol tetranitrate (penthrite) and
                           oxydiethylene dinitrate (digol dinitrate)                                      15              6,9     •
                      II. Other                                                                           17              7,4
                                 IX. NITROGEN-FUNCTION COMPOUNDS
      29.22   Amine-function compounds :
              A. Acyclic monoamines :
||                     I. Methylamine, dimethylamine and trimethylamine, and their salts                 16                12
                     II. Diethylamine and its salts                      -                               11               5,7
||                  III. Other                                                                           14               6,6
              B. Acyclic polyamines :
                       I. Hexamethylenediamine and its salts                                             16               7,1
Il                   II. Other                                                                           15                6
              C. Cyclanic, cyclenic and cycloterpenic mono- and polyamines :
li                     I. Cyclohexylamine, cyclohexyldimethylamine, and their salts                      13               6,3
                     II . Other                                                                          16               7,1
 ---pagebreak---                                                                                                                                   157
8.12.86                                   Official Journal of the European Communities
                                                                                                              Rate of duty
   Heading                                                                                          Autonomous        Conventional
                                                         Description
    number
                                                                                                        %                  %
                                                              2                                          3                  4
       1
     29.22   D. Aromatic monoamines :
    (cont'd)         I. Aniline and its halogenated, sulphonated, nitrated and nitrosated                                  12
                                                                                                         16
                          derivatives, and their salts .
                    II. N-Methyl-Af,2 ,4,6 -tetranitroaniline (tetryl)                                    8                4,6
                   III. Toluidines and their halogenated, sulphonated, nitrated and nitrosated
                          derivatives, and their salts                                                   16                7,1
                   IV. Xylidines and their halogenated, sulphonated, nitrated and nitrosated             15                6,9
                          derivatives, and their salts
                    V. Diphenylamine and its halogenated, sulphonated, nitrated and nitrosated
                          derivatives, and their salts :
                        . a) Dipicrylamine (hexyl)                                                        8                4,6
                          b) Other                                                                       16                7,1
                   VI. 1-Naphthylamine and 2-naphthylamine and their halogenated,
                          sulphonated; nitrated and nitrosated derivatives, and their salts :
                          a) 2-Naphthylamine and its salts                                               14                6,6
                          b) Other                                                                       16                7,1
                                                                                                          16               7,1
                  VII. Other                                   ;
             E. Aromatic polyamines :
                      I. Phenylenediamines and methylphenylenediamines (diaminotoluenes), and
                           their halogenated, sulphonated, nitrated and nitrosated derivatives, and       14                6,6
                           their salts
                                                                                                          16                10
                     II . Other
      29.23   Single or complex oxygen-function amino-compounds :
              A. Amino-alcohols and their ethers and esters :
                       I. 2-Aminoethanol (ethanolamine) and its salts                                      14               6,6
                     II. Other                                                                             16               7,1
              B. Amino-naphthols and other amino-phenols ; amino-arylethers ; amino-arylesters .
                       I. Anisidines, dimethoxybiphenylylenediamines (bianisidines), phenetidines,         18               7,6
                            and their salts
                                                                                                           16                 10
                      II. Other
                                                                                                           16                7,1
              C. Amino-aldehydes ; amino-ketones ; amino-quinones
              D. Amino-acids :
                                                                                                            13               6.3
                        I. Lysine and its esters, and their salts
                      II . Sarcosine and its salts                                                          15               6,9
                                                                                                            19                15
                     III. Glutamic acid and its salts
                                                                                                            17               6,6
                     IV. Glycine
                      V. Other                                                                              17               7.4
               E. Amino-alcohol-phenols ; amino-acid-phenols ; other single or complex oxygen               17                7,4
                  function amino-compounds
 ---pagebreak--- 158                                       Official Journal of the European Communities                                      8 . 12.86
                                                                                                             Rate of duty
    Heading
    number                                             Description                                  Autonomous       Conventional
                                                                                                          %                 %
       1                                                   2                                               3                4
     29.24
              Quaternary ammonium salts and hydroxides ; lecithins and other phosphoaminolipins :
              A. Lecithins and other phosphoaminolipins                                                  14                5,7
              B. Other                                                                                   17               7>4
    29.25     Carboxyamide-function compounds ; amide-function compounds of carbonic acid:
              A. Acyclic amides :
                        I. Asparagine and its salts :
                           a) Asparagine                                                                 14                 6
                           b) Asparagine salts                                                           17               7,4
                      II. Other                                                                         18                7,6
              B. Cyclic amides :
                       I. Ureines :
                           a) 4-Ethoxyphenylurea (dulcin) ;                                             12                 6
                           b) Other                                                                     15                6,9
                      II. Ureides :                                                               l
                           a) Phenobarbital (INN) and its salts                                         22               17,5
                           b) Barbital (INN) and its salts                                              19               15,2
                           c) Other                                                                     17               7,4
                    III. Other cyclic amides :                                                           .
                           a) Lidocaine (INN)                                                           17                12
                           b) Other                                                                     17               7,4
   29.26
             Carboxyimide-function compounds (including orthobenzoicsulphimide and its salts)
             and imine-function compounds (including hexamethylenetetramine and trimethyl­
             enetrinitramine) :
            A. Imides :
                      I. l,2-Benzisothiazol-3-one 1,1-dioxide (o-benzoicsulphimide, saccharin)
                          and its salts                                                                15                6,9
                     II. Other                                                                         17                 7
            B. Imines :
                      I. Aldimines                                                                     18               7,6
                    II. Other imines :                 ,
                          a) Methenamine (INN) (hexamethylenetetramine)                                18                14
                          b) Hexahydro-l,3,5-trinitro-l,3,5-triazine (hexogen, trimethylenetrini­
                              tramine)                                                                 11               5,7
                          c) Other                                                                     17               7,4
  29.27     Nitrile-function compounds                                                                17                 13
  29.28     Diazo-, azo- and azoxy-compounds                                                          16                7,1
  29.29     Organic derivatives of hydrazine or of hydroxylamine                                      17                7,4
  29.30     Compounds with other nitrogen-functions                                                   17                13
 ---pagebreak--- 8.12.86                              Official Journal of the European Communities                                    159
                                                                                                   Rate of duty
   Heading                                                                                  Autonomous     Conventional
                                                 Description
   number                                                                                       %               %
      1                                               2                                          3               4
               X. ORGANO-INORGANIC COMPOUNDS AND HETEROCYCLIC
                                             COMPOUNDS
    29.31  Organo-sulphur compounds:
           A. Xanthates                                                                         14              6,6
           B. Other '                                                                           18              7,6
   [29.32]
    29.33  Organo-mercury compounds                                                             17              7,4
    29.34  Other organo-inorganic compounds:
           A. Organo-arsenic compounds                                                          17              7,4
           B. Tetraethyl-lead                                                                   20               8
           C. Other                                                                             18              7,6
    29.35  Heterocyclic compounds; nucleic acids:
           A. 2-Furaldehyde (furfuraldehyde, furfural, furfurol) and benzofuran (coumarone)     14              6,6
           B. Furfuryl alcohol and tetrahydrofurfuryl alcohol                                   17              7,4
           C. Thiophen                                                         s                14              6,6
           D. Pyridine and its salts                                                            10              5.3
           E. Indole and 3-methylindole (skatole) and their salts                               12               6
           F. Esters of nicotinic acid (INN); nikethamide (INN) and its salts                   14              6,6
           G. Quinoline and its salts                                               '           17              7.4
           H. Phenazone (INN) and aminophenazone (INN) (amidopyrin), and their deriv-
               atives :
                    I. Propyphenazone (INN)                                                     15               10
                   II. Other                                                                    25               17
           IJ. Nucleic acids and their salts                                                    18              7,6
           K. 3-Picoline                                                                        12               6
           L. Di(benzothiazol-2-yl) disulphide; benzimidazole-2-thiol (mercaptobenzimid-
               azole); benzothiazole-2-thiol (mercaptobenzothiazole) and its salts              18               14
           M. Santonin                                                                          13              5,3
           N. Coumarin, methylcoumarins and ethylcoumarins                                      18              7,6
           O. Phenolphthalein                                     '                             18               14
 ---pagebreak--- 160                                         Official Journal of the European Communities                                      8 . 12.86
            I                                                                                                  Rate of duty
   Heading
    number                                               Description                                  Autonomous       Conventional
         i                                                                                                  %                 %
                                                                                  1
       1                                                     2                                              3                  4
                     \
    29.35       P. 6-Allyl-6,7-dihydro-5H-dibenz/c; e]azepine (azapetine) and its salts ;
   (cont'd)         Atrazine (ISO);
                    Chlordiazepoxide (INN) and its salts ;
                    Chlorprothixene (INN);
                    Dextromethorphan (INN) and its salts ;
                    Diazinon (ISO);
                    Halogen derivatives of quinoline ;
                    Imipramine hydrochloride (INNM);
                    Iproniazid (INN);
                    Ketobemidone hydrochloride (INNM);
                    Naphazoline hydrochloride (INNM) and naphazoline nitrate (INNM);
                   Phenindamine (INN) and its salts ;
                   Phentolamine (INN);
                   Phenylbutazone (INN);
                   Propazine (ISO);
                   Pyridostigmine bromide (INN) ;
                   Quinolinecarboxylic acid derivatives ;
                   Simazine (ISO);
                   Thenalidine (INN) and its tartrates and maleates ;
                   Thiethylperazine (INN);
                   Thioridazine (INN) and its salts ;
                   Tolazoline hydrochloride (INNM)                                                        16               5,5
               Q. Other                                                                                   16                 8
   29.36       Sulphonamides                                                                              18               6,6
   29.37      Sultones and sultams                 :                                                      17               7,4
                              XI. PROVITAMINS, VITAMINS AND HORMONES,
                                 NATURAL OR REPRODUCED BY SYNTHESIS
   29.38
              Provitamins and vitamins, natural or reproduced by synthesis (including natural
              concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the
              foregoing, whether or not in any solvent :                                                      \
              A. Provitamins, unmixed, whether or not in aqueous solution                                14               4,9
              B. Vitamins, unmixed, whether or not in aqueous solution :
                         I. Vitamins A                                                                    9         ,     3,5
                        II. Vitamins B2, B3, B6, B12 and H                                               9                4,3
                       III. Vitamin B9                                                                   18               7,6
                       IV. Vitamin C                                                                     12                4
                        V. Other vitamins                                                                14                 5
              C. Natural concentrates of vitamins : »
                         I. Natural concentrates of vitamins A + D                                       9                4>!
                        II. Other                                                                       14                6,6
              D. Intermixtures, whether or not in any solvent; non-aqueous solutions of pro­
                  vitamins or vitamins                                                                  18                6,8
 ---pagebreak--- 8. 12.86                             Official Journal of the European Communities                                               161
                                                                                                             Rate of duty
    Heading                                       Description                                         Autonomous     Conventional
    number                                                                                                %                %
       1                                               2                                                   3               4
     29.39  Hormones, natural or reproduced by synthesis; derivatives thereof, used primarily as
            hormones; other steroids used primarily as hormones:
            A. Adrenaline                                                                                 17              6,5
            B. Insulin                                                                                    16              6,5
            C. Pituitary (anterior) and similar hormones:
                    I. Gonadotrophic hormones                                                             11              5,7
                   II. Other .                                                                      .     15              6,9 .
            D. Adrenal (cortex) hormones:
                    I. Cortisone (INN) and hydrocortisone (INN),            and    their   acetates;
                       prednisone (INN) and prednisolone (INN)                                            11              5,7
                   II. Other                                                                              14              6,6
            E. Other hormones and other steroids                                                          14              6,6
    [29.40]
               XII. GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR
                  REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS,
                                  ESTERS AND OTHER DERIVATES
     29.41  Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and
            other derivatives :
            A. Digitalis glycosides                                                                       12               6
            B. Glycyrrhizic acid and glycyrrhizates                                                       11              5,7
            C. Rutin and its derivatives                                                                  18              7,6
            D. Other                                                                                      14              6,6
     29.42  Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters
            and other derivatives:
            A. Of the opium group:
                    I. Thebaine and its salts                                                      '·     13              6,3
                   II. Other                                                                              17              7,4
            B. Of cinchona:
                    I. Quinine and quinine sulphate                                                        9               4
                   II. Other                                                                              12              9,6
 ---pagebreak---   162                                        Official Journal of the European Communities                                  8 . 12.86
\                                         '
                                                                                                             Rate of duty
      Heading
       number                                            Description                                 Autonomous      Conventional
         1
               I                                                                                          %                %
                                                             2                                             3                4
       29.42      C. Other alkaloids :
      (cont'd)             I. Caffeine and its salts                                                      13              10,4
                          II. Cocaine and its salts :
                              a) Crude cocaine                                                            5              Free
                              b) Other                                                                   17               6,6
                         III. Emetine and its salts                                                      10               5,3
                         IV. Ephedrines and their salts                                                  16               7,1
                          V. Theobromine and its derivatives                                             10                8
                         VI. Theophylline and aminophylline (INN), and their salts                       17              13,6
                      VII. Other                                                                         13                8
                                      XIII. OTHER ORGANIC COMPOUNDS
      29.43      Sugars, chemically pure, other than sucrose, glucose and lactose; sugar ethers and
                 sugar esters, and their salts, other than products of headings Nos 29.39, 29.41 and
                 29.42 :
                 A. Rhamnose, raffinose and mannose                                                      15               —
                 B. Other                                                                               20
      29.44      Antibiotics :
                 A. Penicillins                                                                         21               8,2
                 B. Chloramphenicol (INN)                                                               13                10
\\               C. Other antibiotics                                                                    9   .           5,3
     29.45       Other organic compounds                                                                20                10
 ---pagebreak---                                                                                                                           163
8 . 12.86                                   Official Journal of the European Communities
                                                             CHAPTER 30
                                                  PHARMACEUTICAL PRODUCTS
Notes
1 . For the purposes of heading No 30.03, "medicaments" means goods (other than foods or beverages such as dietetic,
     diabetic or fortified foods, tonic beverages, spa water) not falling within heading No 30.02 or 30.04 which are either:
                  f
     (a) Products comprising two or more constituents which have been mixed or compounded together for therapeutic
           or prophylactic uses ; or
     (b) Unmixed products suitable for such uses put up in measured doses or in forms or in packings of a kind sold by
           retail for therapeutic or prophylactic purposes.
      For the purposes of these provisions and of Note 3 (d) to this Chapter, the following are to be treated :
      (A) As unmixed products :
            ( 1 ) Unmixed products dissolved in water;
            (2) All goods falling in Chapter 28 or 29 ; and
            (3) Simple vegetable extracts falling in heading No 13.03, merely standardised or dissolved in any solvent;
      (B) As products which have been mixed :
            ( 1 ) Colloidal solutions and suspensions (other than colloidal sulphur);
            (2) Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and
            (3) Salts and concentrates obtained by evaporating natural mineral waters.
 2. The headings of this Chapter are to be taken not to apply to :
       (a) Aqueous distillates and aqueous solutions of essential oils, suitable for medicinal uses (heading No 33.06),
       (b) Dentifrices of all kinds, including those having therapeutic or prophylactic properties, which are to be considered
             as falling within heading No 33.06 ; or
       (c) Soap or other products of heading No 34.01 containing added medicaments.
  3 . Heading No 30.05 is to be taken to apply, and to apply only, to :
       (a) Sterile surgical catgut and similar sterile suture materials ;
        (b) Sterile laminaria and sterile laminaria tents ;
        (c) Sterile absorbable surgical haemostatics ;
        (d) Opacifying preparations for X-ray examinations and diagnostic reagents (excluding those of heading No 30.02)
              designed to be administered to the patient, being unmixed products put up in measured doses or products
              consisting of two or more products which have been mixed or compounded together for such^ses;
        (e) Blood-grouping reagents ;
        (f) Dental cements and other dental fillings ; and
        (g) First-aid boxes and kits.
 ---pagebreak---   164                                     Official Journal of the European Communities                                       8 . 12.86
                                                                                                               Rate of duty
      Heading
      number                                             Description                                  Autonomous       Conventional
                                                                                                            %                %
         1                                                   2                                              3                 4
       30.01    Organo-therapeutic glands or other organs, dried, whether or not powdered; organo­
               therapeutic extracts of glands or other organs or of their secretions ; other animal     ■
               substances prepared for therapeutic or prophylactic uses, not elsewhere specified or
               included :
               A. Glands or other organs, dried :
                         I. Powdered                                                                       10               5,3
                       II. Not powdered                                                                     8               4,6
               B. Other :                                                                                           lil
I                        I. Of human origin                                                               Free              5,7
                       II. Other                                                                           11               5,7
      30.02    Antisera; microbial vaccines, toxins, microbial cultures (including ferments but
               excluding yeasts) and similar products :
                                                                                                      -
                                                                                                                    I
li             A. Antisera and vaccines                                                                    15                6
               B. Microbial cultures                                                                       17                7
               C. Other                                                                                    14              6,6
      30.03    Medicaments (including veterinary medicaments) :
               A. Not put up in forms or in packings of a kind sold by retail :
||                      I. Containing iodine or iodine compounds                                          29               8,9
Il                    II . Other :
                            a) Containing penicillin, streptomycin or their derivatives :
                               1 . Containing penicillin or its derivatives                               17               6,3
                               2.  Other                                                                  17               6,6
                            b) Other                                                                      15               5,2
              B. Put up in forms or in packings of a kind sold by retail :
                       I. Containing iodine or iodine compounds                                           34               9,6
                      II . Other :                                                                                  Il
                            a) Containing penicillin, streptomycin or their derivatives                   22               6,3
||                         b) Other                                                                       20               6,3
     30.04
              Wadding, gauze, bandages and similar articles (for example, dressings, adhesive
              plasters, poultices), impregnated or coated with pharmaceutical substances or put up
              in retail packings for medical or surgical purposes, other than goods specified in Note
              3 to this Chapter                                                                           17              6,6
     30.05    Other pharmaceutical goods                                                                  15              6,9
 ---pagebreak---                                          Official Journal of the European Communities                                     165
8.12 . 86
                                                          CHAPTER 31
                                                          FERTILISERS
Notes
1> Heading No 31.02 is to be taken to apply, and to apply only, to the following goods, provided that they are not put
    up in the forms or packings described in heading No 31.05 :
    (A) Goods which answer to one or other of the descriptions given below:
          (i) Sodium nitrate containing not more than 16,3 % by weight of nitrogen;
          (ii) Ammonium nitrate, whether or not pure ;
          (iii) Ammonium sulphonitrate, whether or not pure ;
          (iv) Ammonium sulphate, whether or not pure ;
          (v) Calcium nitrate containing not more than 16 % by weight of nitrogen;
          (vi) Calcium nitrate-magnesium nitxate, whether or not pure ;
          (vii) Calcium cyanamide containing not more than 25 % by weight of nitrogen, whether or not treated with oil;
          (viii) Urea, whether or not pure.
    (B) Fertilisers consisting of any of the goods described in (A) above, but without quantitative criteria, mixed together.
    (C) Fertilisers consisting of ammonium chloride or of any of the goods described in (A) or (B) above, but without
          quantitative criteria, mixed with chalk, gypsum or other inorganic non-fertilising substances.
     (D) Liquid fertilisers consisting of the goods of subparagraph 1 (A) (ii) or (viii) above, or of mixtures of those goods,
          in an aqueous or liquid ammonia solution'.
 2. Heading No 31.03 is to be taken to apply, and to apply only, to the following goods, provided that they are not put
     up in the forms or packings described in heading No 31.05 :
     (A) Goods which answer to one or other of the descriptions given below :
           (i)    Basic slag ;               v
           (ii) Disintegrated (calcined) calcium phosphates (thermophosphates and fused phosphates) and calcined natural
                  aluminium calcium phosphates ;
           (iii) Superphosphates (single, double or triple) ;
           (iv) Calcium hydrogen phosphate containing not less than 0,2 % by weight of fluorine.
     (B) Fertilisers consisting of any of the goods described in (A) above, but without quantitative criteria, mixed together.
      (C) Fertilisers consisting of any of the goods described in (A) or (B) above, but without quantitative criteria, mixed
           with chalk, gypsum or other inorganic non-fertilising substances.                i
 3. Heading No 31.04 is to be taken to apply, and to apply only, to the following goods, provided that they are not put „
      up in the forms or packings described in heading No 31.05 :
      (A) Goods which answer to one or other of the descriptions given below :
            (i) Crude natural potassium salts (for example, carnallite, kainite and sylvinite);
            (ii) Crude potassium salts obtained by the treatment of residues of beet molasses ;
            (iii) Potassium chloride, whether or not pure, except as provided in Note 6 (c) below;
            (iv) Potassium sulphate containing not more than 52 % by weight of K2O ;
            (v) Magnesium sulphate-potassium sulphate containing not more than 30 % by weight of K20.
      (B) Fertilisers consisting of any of the goods described in (A) above, but without quantitative criteria, mixed together.
 ---pagebreak---    166                                             Official Journal of the European Communities                                 8 . 12.86
   4. Monoammonium and diammonium orthophosphates, whether or not pure, and mixtures thereof, are to be classified
      in heading No 31.05 .
  5 . For the purposes of the quantitative criteria specified in Notes 1 (A), 2 (A) and 3 (A) above, the calculation is to be
      made on the dry anhydrous product.
  6 . This Chapter does not cover :
      (a) Animal blood of heading No 05.15 ;
      (b) Separate chemically defined compounds (other than those answering to the descriptions in Note 1 (A), 2 (A), 3
            (A) or 4 above); or
      (c) Cultured potassium chloride crystals (other than optical elements) weighing not less than 2,5 grams each, of
            heading No 38.19 ; optical elements of potassium chloride (heading No 90.01 ).
                                                                                                                Rate of duty
      Heading
       number                                                    Description                            Autonomous      Conventional
                                                                                                             %                %
          1                                                           2                                       3                4
        31.01         Guano and other natural animal or vegetable fertilisers, whether or not mixed
                      together, but not chemically treated                                                 Free             Free
        31.02         Mineral or chemical fertilisers, nitrogenous :
                      A. Natural sodium nitrate (a)                                                        Free             Free
                      B. Urea containing more than 45 % by weight of nitrogen on the dry anhydrous
                         product                                                                            16                11
                      C. Other                                                                              10                 8
       31.03         Mineral or chemical fertilisers, phosphatic :
                     A. Mentioned in Note 2 (A) to this Chapter :
                              I. Superphosphates                                                            6                4,8
                            II. Other                                                                     Free             Free
                     B. Mentioned in Note 2 (B) or (C) to this Chapter                                      4                2,1
       31.04         Mineral or chemical fertilisers, potassic :
                     A. Mentioned in Note 3 (A) to this Chapter                                           Free             Free
                     B. Mentioned in Note 3 (B) to this Chapter                                             3               2,1
       31.05         Other fertilisers; goods of the present Chapter in tablets, lozenges and similar
                     prepared forms or in packings of a gross weight not exceeding 10 kg :
                     A. Other fertilisers :
                             I. Containing the three fertilising substances : nitrogen, phosphorus and
                                 potassium                                                                  7               6,6
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 8.12.86                                         Official Journal of the European Communities                                        167
                                                                                                                  Rate of duty
    Heading                                                                                                Autonomous
                                                               Description                                                Conventional
    number                                                                                                     %                %
       1                                                            2                                           3               4
     31.05        Α.       II. Containing the two fertilising substances : nitrogen and phosphorus :
    (cont'd)                   a) Monoammonium and diammonium orthophosphates and mixtures
                                                                                                                               6,6
                                  thereof                                                                       7
                                                                                                                               6,6
                               b) Containing phosphates and nitrates                                            7
                               c) Other:
                                                                                                                                8
                                  1.    With a nitrogen content exceeding 10 % by weight                       10
                                  2.    Other                                                                   7              4,8
                          III. Containing the two fertilising substances: nitrogen and potassium:
                               a) Natural potassic sodium nitrate, consisting of a natural mixture of
                                  sodium nitrate and potassium nitrate (the proportion of the latter
                                  element may be as high as 44 %), of a total nitrogen content not
                                  exceeding 16,3 % by weight (a)                                               10             Free
                               b) Other:
                                  1.    With a nitrogen content exceeding 10 % by weight                       10               8
                                  2.    Other                                                                   7
                          IV. Other:                                                                                           4,8
                               a) With a nitrogen content exceeding 10 % by weight                             10
                               b) Other                                                                         4               8
                   B. Goods of the present Chapter in tablets, lozenges and similar prepared forms or
                       in packings of ä gross weight not exceeding 10 kg                                       11              3,2
                                                                                                                               8,8
   (a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak---    168                                             Official Journal of the European Communities                                                  8 . 12 . 86
                                                                        CHAPTER 32
                   TANNING AND DYEING EXTRACTS ; TANNINS AND THEIR DERIVATIVES ; DYES, COLOURS,
                                    PAINTS AND VARNISHES ; PUTTY, FILLERS AND STOPPINGS ; INKS
  Notes
  1 . This Chapter does not cover :
       (a) Separate chemically defined elements and compounds (except those falling within heading No 32.04 or 32.05,
             inorganic products of a kind used as luminophores (heading No 32.07), and also dyes or other colouring matter
             in forms or packings of a kind sold by retail falling within heading No 32.09); or
       (b) Tannates and other tanning derivatives of products falling within headings Nos 29.38 to 29.42, 29.44 or 35.01 to
             35.04 .
 2. Heading No 32.05 is to be taken to include mixtures of stabilised diazonium salts and couplers for the production of
       azo dyes .
 3. Headings Nos 32.05, 32.06 and 32.07 are to be taken to apply also to preparations based on, respectively, synthetic
      organic dyestuffs (including pigment dyestuffs), colour lakes and other colouring matter, of a kind used for colouring
      in the mass artificial plastics, rubber or similar materials or as ingredients in preparations for printing textiles. The
      headings are not to be applied, however, to prepared pigments falling within heading No 32.09.
 4. Heading No 32.09 is to be taken .to include solutions (other than collodions) consisting of any of the products
      specified in headings Nos 39.01 to 39.06 in volatile organic Solvents if, and only if, the weight of the solvent exceeds
      50 % of the weight of the solution.
 5. The expression "colouring matter" in this Chapter does not include products of a kind used as extenders in oil paints,
      whether or not they are also suitable for colouring distempers.
 6. The expression "stamping foils" in heading No 32.09 is to be taken to apply only to products of a kind used for
      printing, for example, book covers or hat bands, and. consisting of:
      (a) Thin sheet composed of metallic powder (including powder or precious metal), or pigment, agglomerated with
            glue, gelatin or other binder; or
      (b) Metal (for example, gold or aluminium) or pigment, deposited on paper, artificial plastic material , or other
            support.
                     \                                                                                                           Rate of duty
      Heading
       number                                                   Description                                              Autonomous       Conventional
                                                                                                                              %                %
          1                                                          2                                                         3                4
        32.01          Tanning extracts of vegetable origin; tannins (tannic acids), including water-extracted
                       gall-nut tannin, and their salts, ethers, esters and other derivatives :
                       A. Tanning extracts of vegetable origin :
                               I. Of wattle (mimosa)                                                                        10(a)              9
                              II. Of quebracho                                                                              Free             Free
                             III. Of sumach, of vallonia, of oak or of chestnut                                               9               5,8
                             IV. Other                                                                                        9             5,3 (b)
(a) Duty rate reduced to 3 % (suspension) for an indefinite period.
(b) Duty rate reduced to 3,2 % in respect of eucalyptus tanning extracts, within the limits of an annual tariff quota of 250 tonnes to be granted by the
     competent authorities.
 ---pagebreak---                                        Official Journal of the European Communities                                             169
8.12.86
                                                                                                             Rate of duty
   Heading                                                                                         Autonomous        Conventional
                                                     Description
    number
                                                                                                        %                  %
                                                          2                                             3                   4
       1
                                                                                                        10                  3
     32.01   B. Other
    (cont'd)
    [32.02]-
     32.03   Synthetic organic tanning substances, and inorganic tanning substances; tanning
             preparations, whether or not containing natural tanning materials ; enzymatic
             preparations for pre-tanning (for example, of enzymatic, pancreatic or bacterial           10                5,3
             origin)
     32.04   Colouring matter of vegetable origin (including dyewood extract and other vegetable
             dyeing extracts, but excluding indigo) or of animal origin :
             A. Colouring matter of vegetable origin :
                                                                                                       Free               Free
                      I. Black cutch (Acacia catechu)
                     II. Extracts of Persian berries and of madder; woad                                 6                 3,7
                   III . Litmus                                                                          3                 2,1
                   IV. Other                                                                             9                 4,1
             B. Colouring matter of animal origin                                                       10                 5,3
      32.05  Synthetic organic dyestuffs (including pigment dyestuffs); synthetic organic products
             of a kind used as luminophores; products of the kind known as optical bleaching
             agents, substantive to the fibre ; natural indigo :
                                                                                                         17                 10
             A. Synthetic organic dyestuffs
                                                                                                        20                  10
              B. Preparations mentioned in Note 3 to this Chapter
                                                                                                         19                 10
              C. Synthetic organic products of a <kind used as luminophores
                                                                                                                             6
              D. Products of the kind known as optical bleaching agents, substantive to the fibre        17
              E. Natural indigo                                                                           9                5,5
                                                                                                         16                  10
      32.06   Colour lakes
      32.07   Other colouring matter; inorganic products of a kind used as luminophores :
              A. Other colouring matter :
                                                                                                          9                   5
                       I. Mineral blacks, not elsewhere specified or included
                                                                                                          9                   5
                      II. Soluble vandyke brown and similar products
                     III. Pigments based on zinc sulphide (lithopone and the like)                        12                9,5
                                                                                                          15                  6
                     IV. Pigments based on titanium oxide
                      V. Pigments based on lead, barium, zinc or strontium chromates :
                          a) Molybdenum red                                                               11                5,7
                          b) Other                                                                        17                7,4
                     VI. Other :
                          a) Magnetite                                                                  Free                4,9
                          b) Other                                                                        14                6,6
 ---pagebreak---   170                                        Official Journal of the European Communities                                       8 . 12.86
                                                                                                                  Rate of duty
      Heading
      number                                              Description                                     Autonomous      Conventional
                                                                                                               %                %
          1                                                   2                                                 3                4
       32.07     B. Preparations mentioned in Note 3 to this Chapter                                           16              7,1
      (cont'd)   C. Inorganic products of a kind used as luminophores                                          12              5,3
       32.08     Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and
                glazes, liquid lustres and similar products, of the kind used in the ceramic, enamelling
                and glass industries; engobes (slips); glass frit and other glass, in the form of powder,
                granules or flakes :
\               A. Prepared pigments, prepared opacifiers and prepared colours                                 15              6,9
                B. Vitrifiable enamels and glazes                                                              16              6,3
                C. Liquid lustres and similar products ; engobes (slips)                                      13               5,3
                D. Glass frit and other glass, in the form of powder, granules or flakes                       8               3,7
      32.09     Varnishes and lacquers ; distempers ; prepared water pigments of the kind used for
                finishing leather; paints and enamels; pigments dispersed in linseed oil, white spirit,
                spirits of turpentine or other media of a kind used in the manufacture of paints or
                enamels ; stamping foils; dyes or other colouring matter in forms or packings of a
                kind sold by retail ; solutions as defined by Note 4 to this Chapter :
               A. Varnishes and lacquers ; distempers ; prepared water pigments of the kind used
                    for finishing leather; paints and enamels ; pigments dispersed in linseed oil, white
                    spirit, spirits of turpentine or other media of a kind used in the manufacture of
                    paints or enamels ; solutions as defined by Note 4 to this Chapter :
                         I. Pearl essence                                                                     16              7,1
ll                      II . Other                                                                            19               10
               B. Stamping foils                                                                              17              6,6
li             C. Dyes or other colouring matter in forms or packings of a kind sold by retail . . .          16              7,1
      32.10    Artists', students' and signboard painters' colours, modifying tints, amusement colours
               and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings,
               including such colours in sets or outfits, with or without brushes, palettes or other
               accessories                                                                                   22               7,6
      32.11    Prepared driers                                                                               17               6,6
      32.12
               Glaziers' putty; grafting putty; painters' fillings ; non-refractory surfacing
               preparations ; stopping, sealing and similar mastics, including resin mastics and
               cements                                                                                       11                5
     32.13     Writing ink, printing ink and other inks :
ll             A. Writing or drawing ink                                                                     15              6,9
||             B. Printing ink                                                                               18              6,6
               C. Other inks                                                                                 16              7,1
 ---pagebreak--- 8.12.86                                        Official Journal of the European Communities                                             171
                                                                    CHAPTER 33
                ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS
Notes
1. This Chapter does not cover:
   (a) Compound alcoholic preparations (known as "concentrated extracts"), for the manufacture of beverages, of
        heading N o 22.09;
   (b) Soap and other products falling within heading N o 34.01; or
   (c) Spirits of turpentine or other products falling within heading N o 38.07.
2. The expression "perfumery, cosmetic or toilet preparations" in heading N o 33.06 is to be taken to apply, inter alia,
   to:
   (a) Prepared room deodorisers, whether or not perfumed;
   (b) Products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable
        for use as perfumery, cosmetic or toilet preparations or as room deodorisers, put up in packings of a kind sold by
        retail for such use.
                                                                                                                      Rate of duty
    Heading
                                                             Description                                      Autonomous      Conventional
    number
                                                                                                                  %                 %
       1                                                          2                                                3                 4
     33.01        Essential oils (terpeneless or not), concretes and absolutes; resinoids; concentrates of
                  essential oils in fats, in fixed oils, or in waxes or the like, obtained by cold absorption
                  or by maceration; terpenic by-products of the deterpenation of essential oils:
                  A. Essential oils, not deterpenated:
                          I. Of citrus fruit                                                                      12                11
                         II. Other:
                             a) Geranium, clove, niaouli and ylang-ylang oils                                      5                2,7
                             b) Other                                                                            Free              Free
                  B. Essential oils, deterpenated:
                          I. Of citrus fruit                                                                      12               6,9
                         II. Other                                                                                10                4,6
                  C. Resinoids                                                                                     7
                                                                                                                                    4,1
                  D. Concentrates of essential oils in fats, in fixed oils, or in waxes or the like,
                      obtained by cold absorption or by maceration                                                 9
                                                                                                                                     5
                  E. Terpenic by-products of the deterpenation of essential oils                                  10               4,6
    [33.02]
    [33.03]
 ---pagebreak--- 172                                    Official Journal of the European Communities                                    8 . 12.86
ll \                                                                                                     Rate of duty
   Heading
    number                                         Description                                    Autonomous     Conventional
ll     1
                                                                                                       %               %
                                                        2                                              3                4
    33.04  Mixtures of two or more odoriferous substances (natural or artificial) and mixtures
           (including alcoholic solutions) with a basis of one or more of these substances, of a
           kind used as raw materials in the perfumery, food, drink or other industries               10              5,3
   [33.05]
    33.06  Perfumery, cosmetic or toilet preparations ; aqueous distillates and aqueous solutions
           of essential oils, including such products suitable for medicinal uses :
           A. Perfumery, cosmetic or toilet preparations :
II                 I. Shaving creams                                                                  20              7,1
ll                II. Other
                                                                \
                                                                                                      18              6,6
           B. Aqueous distillates and aqueous solutions of essential oils, including such
               products suitable for medicinal uses                                                   12               6
 ---pagebreak--- 8.12. 86                                  Official Journal of the European Communities                                           173
                                                              CHAPTER 34
                         SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS,
                 LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING
             AND SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES
                                                     AND "DENTAL WAXES"
Notes
1. This Chapter does not cover:
   (a) Separate chemically defined compounds; or
   (b) Dentifrices, shaving creams or shampoos containing soap or organic surface-active agents (heading N o 33.06).
2. For the purposes of heading N o 34.01, the expression "soap" is to be taken to apply only to soap soluble in water.
   Soap and other products falling within heading N o 34.01 may contain added substances (for example, disinfectants,
   abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading N o
   34.01 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified in
   heading N o 34.05 as "scouring powders and similar preparations".
3. The reference in heading N o 34.03 to petroleum oils and oils obtained from bituminous minerals is to be taken to
   apply to the products defined in N o t e 3 of Chapter 27.
4. In heading N o 34.04 the expression "prepared waxes, not emulsified or containing solvents" is to be taken to apply
   only to:
   (A) Mixtures of animal waxes, mixtures of vegetable waxes or mixtures of artificial waxes;
   (B) Mixtures of different classes of waxes (animal, vegetable, mineral or artificial) ; and
   (C) Mixtures of waxy consistency not emulsified or containing solvents, with a basis of one or more waxes, and
        containing fats, resins, mineral substances or other materials. .
   The heading is to be taken not to apply to:
   (a) Waxes falling within heading N o 27.13; or
   (b) 'Unmixed animal waxes and unmixed, vegetable waxes, merely coloured.
                                                                                                               Rate of duty
    Heading                                                                                             Autonomous     Conventional
                                                       Description
    number                                                                                                                  %
                                                                                                            %
       1                                                    2                           (                    3               4
     34.01       Soap; organic surface-active products and preparations for use as soap, in the form of
                 bars, cakes or moulded pieces or shapes, whether or not combined with soap                 19              6,9
     34.02       Organic surface-active agents; surface-active preparations and washing preparations,
                 whether or not containing soap                                                             17              6,9
 ---pagebreak---   174                                        Official Journal of the European Communities                                      8 . 12 . 86
\            l                                                                                                   Rate of duty
     Heading
      number                                               Description                                    Autonomous     Conventional
                                                                                                               %               %
         1                                                     2                                               3                4
      34.03       Lubricating preparations, and preparations of a kind used for oil or grease treatment
                  of textiles, leather or other materials, but not including preparations containing 70 %
                  or more by weight of petroleum oils or of oils obtained from bituminous minerals :
Il                A. Containing petroleum oils or oils obtained from bituminous minerals                      10              4,6
ll                B. Other                                                                                    10              4,6
      34.04      Artificial waxes (including water-soluble waxes); prepared waxes, not emulsified or
                 containing solvents                                                                          12              5,3
      34.05      Polishes and creams, for footwear, furniture or floors, metal polishes, scouring
                 powders and similar preparations, but excluding prepared waxes falling within
               • heading No 34.04                                                                             15               6
      34.06      Candles, tapers, night-lights and the like                                                   16              7,1    .
      34.07      Modelling pastes (including those put up for children's amusement and assorted
                 modelling pastes); preparations of a kind known as "dental wax" or as "dental
                 impression compounds", in plates, horseshoe shapes, sticks and similar forms                 16              6,3
 ---pagebreak--- 8.12. 86                                         Official Journal of the European Communities                                                        175
                                                                        CHAPTER 35
                                             ALBUMINOIDAL SUBSTANCES; GLUES; ENZYMES
Notes
1. This Chapter does not cover:
    (a) Yeasts (heading N o 21.06);
    (b) Medicaments (heading N o 30.03);
    (c) Enzymatic preparations for pre-tanning (heading N o 32.03);
    (d) Enzymatic soaking or washing preparations and other products of Chapter 34; or
    (e) Gelatin products of the printing industry (Chapter 49).
2. For the purpose of heading N o 35.05, the term "dextrins" is to be taken to apply to starch degradation products with
    a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10 %.
    Such products with a reducing sugar content exceeding 10 % fall in heading N o 17.02.
                                                                                                                                   Rate of duty
     Heading
                                                                 Description                                              Autonomous       Conventional
     number                                                                                                                    %                 %
        1                                                             2                                                         3                 4
      35.01         Casein, caseinates and other casein derivatives; casein glues:
                    A. Casein:
                            I. For the manufacture of regenerated textile fibres (a)                                           2                 2
                           II. For industrial uses other than the manufacture of foodstuffs or fodder (a)                      6                 5
                          III. Other                                                                                           14
                    B. Casein glues                                                                                            13
                    C. Other                                                                                                   10
                                                                                                                                                 10
      35.02         Albumins, albuminates and other albumin derivatives :
                    A. Albumins:
                            I. Unfit, or to be rendered unfit, for human consumption (b)                                      Free
                                                                                                                                                Free
                           II. Other:
                               a) Ovalbumin and lactalbumin:
                                 . 1.    Dried (for example, in sheets, scales, flakes, powder)                              10(c)
                                    2.   Other                                                                               10(c)
                               b) Other                                                                                        10
                    B. Albuminates and other albumin derivatives                                                               12                12
(a) Entry under this subheading is subject to conditions to bé determined by the competent authorities.
(b) Entry under this subheading of albumins to be rendered unfit for human consumption is subject to conditions to be determined by the competent
    authorities.
(c) The ad valorem duty is substituted by a specific tax established in accordance with the provisions of Council Regulation (EEC) N o 2783/75.
 ---pagebreak---   176                                     Official Journal of the European Communities                                     8 . 12.86
I                                                                                                            Rate of duty
      Heading
      number                                             Description                                 Autonomous      Conventional
                                                                                                          %                %
         1                                                    2                                            3                4
       35.03   Gelatin (including gelatin in rectangles, whether or not coloured or surface-worked)
               and gelatin derivatives ; glues derived from bones, hides, nerves, tendons or from
               similar products, and fish glues ; isinglass :
              A. Isinglass                                                                                10              5,3
              B. Other                                                                                    15               12
       35.04  Peptones and other protein substances (excluding enzymes of heading No 35.07) and
              their derivatives ; hide powder, whether or not chromed                                     12              5,3
      35.05   Dextrins and dextrin glues ; soluble or roasted starches ; starch glues :
              A. Dextrins ; soluble or roasted starches                                                 23,9              14
                                                                                                        + vc             + vc
              B. Glues made from dextrin or from starch, containing by weight of those ,
                  materials :
                        I. Less than 25 %                                                               16,3              13
                                                                                                       + vc         4- vc subject
                                                                                                                      to a max.
                                                                                                                        of 18
                       II . 25 % or more but less than 55 %                                             16,3              13
                                                                                                       + vc         + vc subject
                                                                                                                      to a max.
                                                                                                                        of 18
                     III. 55 % or more but less than 80 %                                               16,3              13
                                                                                                       + vc         + vc subject
                                                                                                                      to a max.
                                                                                                                        of 18
                     IV. 80 % or more                                                                   16,3              13
                                                                                                       + vc         + vc subject
                                                                                                                      to a max.
                                                                                                                        of 18
      35.06   Prepared glues not elsewhere specified or included; products suitable for use as glues
              put up for sale by retail as glues in packages not exceeding a net weight of 1 kg :
              A. Prepared glues not elsewhere specified or included :
                        I. Vegetable glues :
                            a) Obtained from natural gums                                                11              5.7
                            b) Other                                                                     19              7.8
                      II. Other glues                                                                    16              7,1
              B. Products suitable for use as glues put up for sale by retail as glues in packages
                  not exceeding a net weight of 1 kg                                                     19              7,8
                                                               /
      35.07   Enzymes ; prepared enzymes not elsewhere specified or included .                           13              6,3
 ---pagebreak--- 8.12.86                                      Official Journal of the European Communities                                        177
                                                               CHAPTER      36
                       EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS;
                                             CERTAIN COMBUSTIBLE PREPARATIONS
                                           (
Notes
1. This Chapter does not cover separate chemically defined compounds other than those described in N o t e 2 (a) or (b)
   below.
2. The expression "articles of combustible materials" in heading N o 36.08 is to be taken to apply only to:
   (a) Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or
        similar forms) for use as fuels; fuels with a basis of alcohol, and-similar prepared fuels, in solid or semi-solid
        form;
   (b) Liquid fuels (for example, petrol) of a kind used in mechanical lighters, in containers of a capacity not exceeding
        300 cm 3 ; and
   (c) Resin torches, firelighters and the like.
                                                                                                               Rate of duty
    Heading                                                                                             Autonomous     Conventional
                                                         Description
    number                                                                                                  %                %
       1                !               •                     Τ                                              3                4
     36.01        Propellent powders:
                  A. Black powder (gun powder)                                                               8              4.6
                  B. Other                                                                                  11              5.7
     36.02        Prepared explosives, other than propellent powders                                        16
    [36.03]                                                                                                                 7,1
     36.04        Safety fuses; detonating fuses; percussion and detonating caps; igniters; detonators:
                  A. Safety fuses; detonating fuses                                                         15
                  B. Other                                                                                  24
                                                                                                                             6
     36.05        Pyrotechnic articles (for example, fireworks, railway fog signals, amorces, rain
                                                                                                                            8.7
                  rockets) :
                  A. Amorces in strips or rolls for lighters, miners' lamps and the like                    13              6,3
                  B. Other                                                                                  18              6,6
     36.06        Matches (excluding Bengal matches)                                                        14
    [36.07]
                                                                                                                             10
     36.08        Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible
                  materials:
                  A. Ferro-cerium and other pyrophoric alloys in all forms                                  15
                  B. Other                                                                                  19
                                                                                                                             6
                                                                                                                            7.8
 ---pagebreak---    178                                            Official Journal of the European Communities                                             8.12 . 86
                                                                    CHAPTER 37
                                           PHOTOGRAPHIC AND CINEMATOGRAPHIC GOODS
  Notes
  1 . This Chapter does not cover waste or scrap materials.
  2. Heading No 37.08 is to be taken to apply only to :
      (a) Chemical products mixed or compounded for photographic uses (for example, sensitised emulsions, developers
            and fixers); and
      (b) Unmixed substances suitable for such uses and put up in measured portions or put up for sale by retail in a form
            ready for use.                                                                                                                        \
      The heading does not apply to photographic pastes or gums, varnishes or similar products.
  Additional Notes
  1. In the case of sound films imported in two bands (the band bearing only the images and the band used for recording the
      sound), each band is to be classified in its appropriate heading.
  2. The expression "newsreels " (subheading 37.07 B II a)) shall be taken to apply to films of a length of less than 330 metres
      and depicting current events ofa political, sporting, military, scientific,      literary, folkloric, touristic, society, etc., nature.
\                  \                                                                                                         Rate of duty
      Heading
       number                                                 Description                                           Autonomous       Conventional
                                                                                                                         %                 %
          1                                                       2                                                       3                4
        37.01        Photographic plates and film in the flat, sensitised, unexposed, of any material other
                     than paper, paperboard or cloth :
                     A. Film in the flat, put up in disc form and incorporated in a cartridge                          21 (a)             7,4
                     B. Other                                                                                            21               7,4
       37.02         Film in rolls, sensitised, unexposed, perforated or not :
                     A. Of a width of 35 mm or less :
                              I. Microfilm ; film for radiography and the graphic arts                                   20               7,1 •
                             II. Other                                                                                   20               5,3
                     B. Of a width of more than 35 mm                                                                    20               7,1
       37.03         Sensitised paper, paperboard and cloth, unexposed or exposed but not developed . . .                23               7,6
       37.04         Sensitised plates and film, exposed but not developed, negative or positive :
                     A. Cinematograph film :
                              I. Negatives ; intermediate positives                                                     Free             Free
                             II. Other positives                                                                    2,35 ECU          0,70 ECU
                                                                                                                 per 100 metres per 100 metres
                     B. Other                                                                                           Free             Free
 (a) Duty rate reduced to 5,3 % until 31 December 1987 .
 ---pagebreak--- 8.12.86                                     Official Journal of the European Communities                                            179
                                                                                                                  Rate of duty
    Heading
                                                        Description                                       Autonomous      Conventional
    number                                                                                                    %                 %
       1                                                     2                                                 3                4
     37.05        Plates, imperforated film and perforated film (other than cinematograph film),
                  exposed and developed, negative or positive:
                  A. Microfilm                                                                                 5               3.2
                  B. Other                                                                                    12               5.3
    [37.06]
     37.07        Cinematograph film, exposed and developed, whether or not incorporating sound
                  track or consisting only of sound track, negative or positive:
                  A. Consisting only of sound track                                                          Free              (a)
                  B. Other:
                          I. Negatives; intermediate positives                                               Free             Free
                         II. Other positives:
                             a) Newsreels                                                                 2,25 ECU         1,07 ECU
                                                                                                        per 100 metres per 100 metres
                             b) Other, of a width of:
                                                                                                          0,50 ECU         0,28 ECU
                                1.   Less than 10 mm                                                    per 100 metres per 100 metres
                                                                                                          3,50 ECU         1,60 ECU
                                2.   10 mm or more but less than 34 mm                                  per 100 metres per 100 metres
                                                                                                            5 ECU          1,90 ECU
                                3.   34 mm or more but less than 54 mm                                  per 100 metres per 100 metres
                                                                                                            5 ECU          2,60 ECU
                                4.   54 mm or more                                                      per 100 metres per 100 metres
     37.08        Chemical products and flash light materials, of a kind and in a form suitable for use
                  in photography                                                                              15                6
   (a) See Annex.
 ---pagebreak--- 180                                               Official Journal of the European Communities                           8 . 12.86
                                                                     CHAPTER 38
                                                  MISCELLANEOUS CHEMICAL PRODUCTS
Notes
1 . This Chapter does not cover :
    (a) Separate chemically defined elements or compounds with the exception of the following :
          ( 1 ) Artificial graphite (heading No 38.01 );
          (2) Disinfectants, insecticides, fungicides, rat poisons, herbicides, anti-sprouting products, plant growth regu­
                lators and similar products put up as described in heading No 38.11 ;
          (3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading No 38.17);
          (4) Products specified in Note 2 (a), (c), (d) or (f) below.
    (b) Mixtures of chemicals and foodstuffs of a kind used in the preparation of human foodstuffs (generally, heading
          No 21.07).
    (c) Medicaments (heading No 30.03).
2. Heading No 38.19 is to be taken to include the following goods which are to be taken not to fall within any other
    heading of the Tariff :
    (a) Cultured crystals (other than optical elements) weighing not less than 2,5 grams each, of magnesium oxide or of
         the halides of the alkali or the alkaline-earth metals ;
    (b) Fusel oil ;
    (c) Ink removers put up in packings for sale by retail ;
    (d) Stencil correctors put up in packings for sale by retail ;
    (e) Ceramic firing testers, fusible (for example, Seger cones) ;
    (f) Plasters specially prepared for use in dentistry; and
    (g) Chemical elements of Chapter 28 (for example, silicon and selenium) doped for use in electronics, in the form of
         discs, wafers or similar forms, polished or not, whether or not coated with a uniform epitaxial layer.
llI.!                                                                                                      Rate of duty
     Heading                                                                                        Autonomous     Conventional
     number                                                    Description
                                                                                                        %               '%
        1                                                          2                                     3               4
      38.01          Artificial graphite ; colloidal graphite, other than suspensions in oil :
                     A. Artificial graphite :                                                  »
                              I. In immediate packings of a net capacity of 1 kg or less                10              4,6
                             II. Other                                                                   6              3,6
                     B. Natural or artificial colloidal graphite                                         9              4,1
     [38.02]
 ---pagebreak---   8 . 12.86                                Official Journal of the European Communities                                            181
llII                                                                                                            Rate of duty
       Heading                                          Description                                     Autonomous      Conventional
       number
                                                                                                             %                 °/o
          1                                                  2                                                3                 4
        38.03   Activated carbon ; activated natural mineral products ; animal black, including spent
                animal black :
||              A. Activated carbon                                                                          16               6,3
                B. Activated natural mineral products                                                        14               5,7
                C. Animal black, including spent animal black                                                7               4,1
                                              -
       [38.04]
        38.05   Tall oil :
Il              A. Crude     .       :                                                                       4               Free
                B. Other                                                               1                     7                4,1
        38.06   Concentrated sulphite lye                                                                    9                  5
        38.07   Spirits of turpentine (gum, wood and sulphate) and other terpenic solvents produced
                by the distillation or other treatment of coniferous woods ; crude dipentene ; sulphite
                turpentine ; pine oil (excluding "pine oils" not rich in terpineol):
||              A. Gum spirits of turpentine                                                                 5                  4
II              B. Spirits of sulphate turpentine ; crude dipentene                                          7               3,2
                C. Other                                                                                     7               3,7
        38.08   Rosin and resin acids, and derivatives thereof other than ester gums included in
                heading No 39.05 ; rosin spirit and rosin oils :
                A. Rosin, including "brais resineux"                                                         6                  5
                B. Rosin spirits and rosin oils                                                              7               3,7
                C. Other                                                                                    10               4,6
        38.09   Wood tar; wood tar oils (other than the composite solvents and thinners falling
                within heading No 38.18); wood creosote ; wood naphtha ; acetone oil ; vegetable
                pitch of all kinds ; brewers' pitch and similar compounds based on rosin or on
                vegetable pitch; foundry core binders based on natural resinous products :
I               A. Wood tar                                                                                  4               2,1
                B. Other                                                                                    4,6               (a)
       [38.10]
 (a) See Annex.
 ---pagebreak--- 182                                     Official Journal of the European Communities                                          8 . 12 . 86
Il                                                                                                             Rate of duty
    Heading                                          Description                                       Autonomous      Conventional
    number
                                                                                                           P/o                %
       1                                                 2                                                  3                  4
     38.11  Disinfectants, insecticides, fungicides, rat poisons, herbicides, anti-sprouting products,
            plant-growth regulators and similar products, put up in forms or packings for sale by
            retail or as preparations or articles (for example, sulphur-treated bands, wicks and
            candles, fly-papers) :
            A. Sulphur put up in forms for sale by retail or in immediate , packings of a net
                capacity of 1 kg or less                                                                    9                  7
            B. Preparations based on copper compounds                                                       8                 4,6
            C. Plant-growth regulators                                                                     18                7,6
            D. Other                                                                                       15                  6
     38.12  Prepared glazings, prepared dressings and prepared mordants, of a kind used in the
            textile, paper, leather or like industries :
            A. Prepared glazings and prepared dressings :
                     I. With a basis of amylaceous substances, containing by weight of those
                         substances :
                         a) Less than 55 %                                                                18,8                13
                                                                                                          + vc         + vc subject
                                                                                                                          to a max.
                                                                                                                            of 20
                         b) 55 % or more but less than 70 %                                               18,8                13
                                                                                                          + vc         + vc subject
                                                                                                                          to a max.
                                                                                                                            of 20
                         c) 70 % or more but less than 83 %                                               18,8                13
                                                                                                          + vc         + vc subject
                                                                                                                          to a max.
                                                                                                                            of 20
                         d) 83 % or more                                                                  18,8                13
                                                                                                          + vc         -1- vc subject
                                                                                                                          to a max.
                                                                                                                            of 20
                    II . Other                                                                             14                5,7
            B. Prepared mordants                                                                           14                6,6
     38.13  Pickling preparations for metal surfaces ; fluxes and other auxiliary preparations for
            soldering, brazing or welding ; soldering, brazing or welding powders and pastes
            consisting of metal and other materials ; preparations of a kind used as cores or
            coatings for welding rods and electrodes :
            A. Pickling preparations for metal surfaces ; soldering, brazing or welding powders
                and pastes consisting of metal and other materials                                         14                6,6
            B. Preparations of a kind used as cores or coatings for welding electrodes and rods             9                4,1
II          C. Other                                                                                        9                  5
 ---pagebreak--- 8 . 12.86                                   Official Journal of the European Communities                                         183
||                                                                                                             Rate of duty
     Heading                                            Description                                     Autonomous     Conventional
     number
                                                                                                            %                °/o
         1                                                   2  '                                            3                4
      38.14    Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers,
               anti-corrosive preparations and similar prepared additives for mineral oils :
||             A. Anti-knock preparations based on tetraethyl-lead                                          19              7,2
ll             B. Other :                                                                               ||
ll                      I. For lubricants :                                                             ||
                            a) Containing petroleum oils or oils obtained from bituminous minerals          13              5,3
li                          b) Other                                                                        16              5,8
                       II. Anti-knock preparations based on tetramethyl-lead, on ethylmethyl-lead
                            or on mixtures of tetraethyl-lead and tetramethyl-lead                          17              5,8
                      III. Other                                                                            17              5,8
      38.15    Prepared rubber accelerators                                                                 16              6,3
      38.16    Prepared culture media for development of microorganisms                                     11                5
      38.17    Preparations and charges for fire-extinguishers ; charged fire-extinguishing grenades        15              6,9
      38.18    Composite solvents and thinners for varnishes and similar products                           18              6,6
      38.19    Chemical products and preparations of the chemical or allied industries (including
               those consisting of mixtures of natural products), not elsewhere specified or included ;
               residual products of the chemical or allied industries, not elsewhere specified or
               included :
ll             A. Fusel oil ; dippel's oil                                                                  7               4,1
||             B. Naphthenic acids                                                                          6               3,2
||             C. Water-insoluble salts of naphthenic acids ; esters of naphthenic acids                    12              5,3
               D. Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of
                   ammonium or of ethanolamines ; thiophenated sulphonic acids of oils obtained
                   from bituminous minerals, and their salts                                                14              5,7
||             E. Mixed alkylbenzenes and mixed alkylnaphthalenes                                           13              6,3
             -
               F. Ion exchangers :
II                      I. Based on sulphonated carbon, or of natural mineral substances                    9                5
II                     II . Other                                                                           14           , 6,6
ll             G. Catalysts                                                                                 14              6,6
||             H. Getters for vacuum tubes                                                                  12               6
               IJ. Non-agglomerated mixtures of metal carbides                                              12              5,3
 ---pagebreak--- 184                                            Official Journal of the European Communities                                    8 . 12.86
                II                                                                                                Rate of duty
    Heading                                                   Description                               Autonomous        Conventional
    number
                                                                                                              %                 %
       1                                                           2                                           3                4
                                                                                 j
     38.19         K. Refractory cements, mortars and similar compositions                                     4               2,7
    (cont'd)       L. Alkaline iron oxide for the purification of gas                                         9                 5
                   M. Carbonaceous pastes for electrodes                                                      10               5,3
Il                 N. Accumulator compounds based on cadmium oxide or nickel hydroxide                        15               6,9
                   O. Carbon (other than that falling within subheading 38.01 A) in metal-graphite or
                       other compounds, in the form of small plates, bars or other semi-manufactures          6                3,7
                   P. Preparations known as "liquids for hydraulic transmission" (for example,
                       hydraulic brake fluids) not containing or containing less than 70 % by weight of
                       petroleum oils or oils obtained from bituminous minerals                               18               7,1
                   Q. Foundry core binders based on synthetic resins                                          18               7,1
li                 R. Anti-rust preparations containing amines as active elements                             18               7,1
Il                 S. Chemical elements referred to in Note 2 (g) to this Chapter                             9                7,6
Il                 T. D -Glucitol (sorbitol), other than that falling within subheading 29.04 C III :                   I
                           I. In aqueous solution :                                                                     I
                               a) Containing 2 % or less by weight of D -mannitol, calculated on the
                                  D -glucitol content                                                     12 + vc              —
\\                             b) Other                                                                 12 (a) + vc            —
                          II. Other :                                                                                   I
||                             a) Containing 2 % or less by weight of D -mannitol, calculated on the
                                  D -glucitol content                                                     12 + vc              —
II                             b) Other                                                                 12 (a) -1- vc          —
                   U. Pyrolignites (for example, of calcium)                                                . 10               5,3
                   V. Crude calcium tartrate                                                                  9                 5
IIX.W.Other            Crude calcium citrate
                              . .
                                                                                                              7                4,1
                                                                                                              18               7,6
   (a) Duty rate reduced to 9 % (suspension) for an indefinite period.
 ---pagebreak--- 8 . 12 . 86                               Official Journal of the European Communities                                 185
                                                          SECTION VII
                ARTIFICIAL RESINS AND PLASTIC MATERIALS, CELLULOSE ESTERS AND ETHERS,
       AND ARTICLES THEREOF ; RUBBER, SYNTHETIC RUBBER, FACTICE, AND ARTICLES THEREOF
Note
Goods put up in sets consisting of two or more separate constituents, some or all of which fall within the present Section
and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading
appropriate to that product, provided that the constituents are :
(i)     having regard to the manner in which they are put up, clearly identifiable as being intended to be used together
       without first being repacked ;
(ii) imported together; and
(iii) identifiable, whether by their nature or by the relative proportions in which they are present, as being
        complementary one to another.
                                                           CHAPTER 39
         ARTIFICIAL RESINS AND PLASTIC MATERIALS, CELLULOSE ESTERS AND ETHERS ; ARTICLES THEREOF
Notes
1 . This Chapter does not cover :
     (a) Stamping foil of heading No 32.09 ;
     (b) Artificial waxes (heading No 34.04);
     (c) Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;
     (d) Saddlery or harness (heading No 42.01 ) or travel goods, handbags or other receptacles falling within heading
           No 42.02 ;
     (e) Plaits, wickerwork or other articles falling within Chapter 46 ;
     (f) Goodsxfalling within Section XI (textiles and textile articles) ;
     (g) Footwear, headgear, umbrellas, sunshades, walking-sticks, whips, riding-crops or parts thereof or other articles
           falling within Section XII ;
     (h) Imitation jewellery falling within heading No 71.16 ;
     (ij) Articles falling within Section XVI (machines and mechanical or electrical appliances) ;
     (k) Parts of aircraft or vehicles falling within Section XVII ;
     (1) Optical elements of artificial plastics, spectacle frames, drawing instruments or other articles falling within
           Chapter 90 ;
     (m) Articles falling within Chapter 91 (for example, clock or watch cases);
     (n) Musical instruments or parts thereof or other articles falling within Chapter 92 ;
     (o) Furniture and other articles of Chapter 94 ;
     (p) Brushes or other articles falling within Chapter 96 ;
 ---pagebreak--- 186                                          Official Journal of the European Communities                                  8.12 . 86
    (q) Articles falling within Chapter 97 (for example, toys, games and sports requisites) ; or
    (r) Buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of
          vacuum flasks or the like, pens, propelling pencils or other articles falling within Chapter 98 .
2. Headings Nos 39.01 and 39.02 are to be taken to apply only to goods of a kind produced by chemical synthesis
    answering to one of the following descriptions :
    (a) Artificial plastics including artificial resins ;
    (b) Silicones ;
  . (c) Resols, liquid polyisobutylene, and similar artificial polycondensation or polymerisation products.           ;
3. Headings Nos 39.01 to 39.06 are to be taken to apply to materials in the following forms only :
    (a) Liquid or pasty (including emulsions, dispersions and solutions);
    (b) Blocks, lumps, powders (including moulding powders), granules, flakes and similar bulk forms ;
    (c) Monofil of which any cross-sectional dimension exceeds 1 mm ; seamless tubes, rods, sticks and profile shapes,
          whether or not surface-worked but not otherwise worked ;
    (d) Plates, sheets, film, foil and strip (other than that classified in heading No 51.02 by the application of Note 4 to
          Chapter 51 ), whether or not printed or otherwise surface-worked, uncut or cut into rectangles but not further
          worked (even if, when so cut, they become articles ready for use) ;
    (e) Waste and scrap.
Additional Note
Subheading 39.02 CI is to be taken to include polyethylene slightly modified by small quantities ofother olefins.
                                                                                                              Rate of duty
     Heading                                             Description                                  Autonomous      Conventional
     number
                                                                                                          %                %
        1                                                     2                                             3               4
      39.01       Condensation, polycondensation and polyaddition products, whether or not modified
                  or polymerised, and whether or not linear (for example, phenoplasts, aminoplasts,
                  alkyds, polyallyl esters and other unsaturated polyesters, silicones) :
                  A. Ion exchangers                                                                       19               6,9
                  B. Adhesive strips of a width not exceeding 10 cm, the coating of which consists of
                      unvulcanised natural or synthetic rubber                                            16               6,3
                  C. Other :
                          I. Phenoplasts :
                             a) In one of the forms mentioned in Note 3 (a) and (b) to this Chapter       15               6,9
                             b) In other forms                                                            17               7,1
                         II. Aminoplasts :
                             a) In one of the forms mentioned in Note 3 (a) and (b) to this Chapter       15               6,9
                             b) In other forms                                                            17               7,4
 ---pagebreak--- 8.12 . 86                                Official Journal of the European Communities                                              187
                                                                                                                 Rate of duty
   Heading
    number                                           Description                                        Autonomous       Conventional
                                                                                                              %                %
        1                                                 2                                                    3  .             4
     39.01   C.      III. Alkyds and other polyesters :
   (cont 'd)               a) In one of the forms mentioned in Note 3 (d) to this Chapter                     20               13
                          b) Other                                                                            20               8
                    IV. Polyamides                                                                            22               8
                      V. Polyurethanes                                                                        22              8,4
                    VI . Silicones                                                                           20               8,4
                   VII. Other                                                                              . 20               7,6
    39.02    Polymerisation and copolymerisation products (for example, polyethylene, polytetra­
             haloethylenes, polyisobutylene, polystyrene, polyvinyl chloride, polyvinyl acetate,
             polyvinyl chloroacetate and other polyvinyl derivatives, polyacrylic and polymetha­
             crylic derivatives, coumarone-indene resins) :
||           A. Ion exchangers                                                                    ; .        22               7,6
             B. Adhesive strips of a width not exceeding 10 cm, the coating of which consists of
                 unvulcanised natural or synthetic rubber                                                    16               6,3
Il           C. Other :                                                                                               \
II                     I. Polyethylene :                                                                              I
                          a) In one of the forms mentioned in Note 3 (a) and (b) to this Chapter             20              12,5
                          b) In other forms                                                                  23              12,5
Il                    II. Polytetrahaloethylenes                                                             23              12,5
                    III. Polysulphohaloethylenes                                                             23              12,5
II                  IV. Polypropylene                                                                        23              12,5
I-I                  V. Polyisobutylene                                                                      23              12,5
                   VI. Polystyrene and copolymers of styrene :
||                        a) In one of the forms mentioned in Note 3 (a) and (b) to this Chapter             20              12,5
                          b) In other forms                                                                  23              12,5
li                VII. Polyvinyl chloride :                                                           \
Il                        a) In one of the forms mentioned in Note 3 (a) and (b) to this Chapter             20              12,5
||                        b) In other forms                                                                  23              12,5
                 VIII. Polyvinylidene chloride ; copolymers of vinylidene chloride with vinyl
                          chloride                                                                        ■ 19               12,5
II                 IX. Polyvinyl acetate . .                                                                 19               12
Il                   X. Copolymers of vinyl chloride with vinyl acetate                                     21               12,5
                   XI. Polyvinyl alcohols, acetals and ethers                                               21               12,5
                  XII. Acrylic polymers,         methacrylic   polymers   and     acrylo-methacrylic
                          copolymers                                                                        21               12,5
||               XIII. Coumarone resins, indene resins and coumarone-indene resins                           19               12
Il               XIV. Other polymerisation or copolymerisation products :
II                        a) In one of the forms mentioned in Note 3 (a) and (b) to this Chapter            21               12,5
                          b) In other forms                                                                 23               12,5
 ---pagebreak--- 188                                      Official Journal of the European Communities                                    8. 1 2 . 8 6
                                                                                                            Rate of duty
    Heading                                                                                         Autonomous      Conventional
                                                      Description
    number                                                                                                                %
                                                                                                        °/o
       1                                                   2                                             3                 4
     39.03  Regenerated tellulose; cellulose nitrate, cellulose acetate and other cellulose esters,
            cellulose ethers and other chemical derivatives of cellulose, plasticised or not (for
            example, collodions, celluloid); vulcanised fibre:
            A. Adhesive strips of a width not exceeding 10 cm, the coating of which consists of
                unvulcanised natural or synthetic rubber                                                16               6.3
            B. Other:
                     I. Regenerated cellulose:
                        a) Expanded, foam or sponge                                                     22               8.4
                        b) Other:
                            1.  Sheets, film or strip, coiled or not, of a thickness of less than
                                0,75 mm                                                                 23                13
                           2.   Other                                                                   19               6,9
                        c) Waste and scrap                                                              16               6.3
                    II. Cellulose nitrates:
                        a) Not plasticised:
                            1.  Collodions and celloidin                                                20                16
                           2.   Other                                                                   12                6
                        b) Plasticised:
                            1. With camphor or otherwise (for example, celluloid) :
                                aa) Film in rolls or in strips, for cinematography or photography       15               6,9
                                bb) Other                                                               17               7.4
                           2.   Waste and scrap                                                         14               6,6
                   III. Cellulose acetates:
                        a) Not plasticised                                                              19               7.8
                        b) Plasticised:
                            1.  Products known as moulding powders                                      15               6.9
                           2.   Film in rolls or in strips, for cinematography or photography . . .     13               6.3
                           3.   Sheets, film or sjtrip, coiled or not, of a thickness of less than
                                0,75 mm                                                                 19               13
                           4.   Other:
                                aa) Waste and scrap                                                     14               6,6
                                bb) Other                                                               17               7.4
                   IV. Other cellulose esters:
                        a) Not plasticised                                                              18               6,6
                        b) Plasticised :
                            1.  Products known as moulding powders                                      15                6
                           2.   Film in rolls or in strips, for cinematography or photography           14               6,6
                           3.   Sheets, film or strip, coiled or not, of a thickness of less than
                                0,75 mm                                                                 20               7,1
                           4.   Other:
                                aa) Waste and scrap                                                     14               5,7
                                bb) Other                                                               18               6,6
 ---pagebreak---   8 . 12 . 86                                        Official Journal of the European Communities                                                        189
\                                                                                                                                   Rate of duty
        Heading
        number                                                   Description                                              Autonomous        Conventional
                                                                                                                                 %                 %
            1                                                         2                                                          3                  4
         39.03          B.     V. Cellulose ethers and other chemical derivatives of cellulose :
        (cont'd)                    a) Not plasticised :
                                        1 . Ethylcellulose                                                                      15            •  6,9
                                        2.  Other                                                                               19               7,8
                                    b) Plasticised :
                                        1 . Waste and scrap                                                                     16               7,1
                                        2.  Other :
                                            aa) Ethylcellulose                                                                  16               7,1
                                            bb) Other                                                                           20                 8
                              VI. Vulcanised fibre                                                                              14               5,7
         39.04         Hardened proteins (for example, hardened casein and hardened gelatin)                                    10               5,3
         39.05         Natural resins modified by fusion (run gums); artificial resins obtained by esterif­
                       ication of natural resins or of resinic acids (ester gums); chemical derivatives of
                       natural rubber (for example, chlorinated rubber, rubber hydrochloride, oxidised
                       rubber, cyclised rubber) :
                       A. Run gums                                                                                              14               5,7
                       B. Other                                                                                                 17               6,6
         39.06         Other high polymers, artificial resins and artificial plastic materials, including alginic
                       acid, its salts and esters ; linoxyn :
                       A. Alginic acid and its salts and esters                                                                11                  5
                       B. Other :
                                I. Starches, esterified or etherified                                                          20                 12
                               II. Other                                                                                       20                 12
         39.07         Articles of materials of the kinds described in headings Nos 39.01 to 39.06 :
                       A. Articles for technical uses, for use in civil aircraft (a)                                           22               Free
                       B. Other :
                                I. Of regenerated cellulose                                                                    23                8,6
                               II. Of vulcanised fibre                                                                         19                6,9
                              III. Of hardened proteins .                                                                      18                6,6
                              IV. Of chemical derivatives of rubber                                                            17                6,6
                               V. Of other materials :
                                   a) Spools, reels and similar supports for photographic and cinemato­
                                       graphic film or for tapes, films and the like falling within heading
                                       No 92.12                                                                                16                5,3
                                   b) Fans and hand screens, non-mechanical ; frames and handles therefor
                                       and parts of such frames and handles                                                    21                5,6
                                   c) Corset busks and similar supports for articles of apparel or clothing
                                       accessories                                                                             17               4,9
                                   d) Other                                                                                    22                8,4   -
      (a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the
           Preliminary Provisions.
 ---pagebreak--- 190                                       Official Journal of the European Communities                                 8.12 . 86
                                                           CHAPTER 40
                            RUBBER, SYNTHETIC RUBBER, FACTICE, AND ARTICLES THEREOF
Notes
1 . Except where the context otherwise requires, throughout the Tariff the expression "rubber" means the following
    products, whether or not vulcanised or hardened : natural rubber, balata, gutta-percha and similar natural gums,
    synthetic rubber, and factice derived from oils, and such substances reclaimed.
2. This Chapter does not cover the following products of rubber and textiles, which fall generally within Section XI :
    (a) Knitted or crocheted fabric or articles thereof, elastic or rubberised (other than transmission, conveyor and
         elevator belts or belting, or rubberised knitted or crocheted fabric, of heading No 40.10); other elastic fabric or
         articles thereof;
    (b) Textile hose-piping and similar textile tubing, internally coated or lined with rubber (heading No 59.15);
    (c) Woven textile fabrics (other than the goods of heading No 40.10) impregnated, coated, covered or laminated
         with rubber :
         (i) Weighing not more than 1 500 g/m2 ; or
         (ii) Weighing more than 1 500 g/m2 and containing more than 50 % by weight of textile material ;
         and articles of those fabrics ;
    (d) Felt impregnated or coated with rubber and containing more than 50 % by weight of textile material, and articles
         thereof;
    (e) Bonded fibre fabrics and similar bonded yarn fabrics, impregnated or coated with rubber, or in which rubber
         forms the bonding substance, irrespective of their weight per square metre, and articles thereof;
    (f) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre,
         and articles thereof.
    However, plates, sheets and strip, of expanded foam or sponge rubber, combined with textile fabric, and articles
    thereof, are to be classified in Chapter 40 provided that the textile fabric is present merely for reinforcing purposes.
3 . The following are also not covered by this Chapter :
    (a) Footwear or parts thereof falling within Chapter 64 ;
    (b) Headgear or parts thereof (including bathing caps) falling within Chapter 65 ;
     (c) Mechanical or electrical appliances or parts thereof (including electrical goods of all kinds), of hardened rubber,
          falling within Section XVI ;
     (d) Articles falling within Chapter 90, 92, 94 or 96 ;
     (e) Articles falling within Chapter 97 (other than sports gloves and goods falling within heading No 40.11 ); or
     (f) Buttons, combs, smoking pipe stems, pens or other articles falling within Chapter 98 .
4. In Note 1 to this Chapter and in headings Nos 40.02, 40.05 and 40.06, the expression "synthetic rubber" is to be
    taken to apply to :
     (a) Unsaturated synthetic substances which can be irreversibly transformed into non-thermoplastic substances by
         vulcanisation with sulphur and which, when so vulcanised as well as may be (without the addition of any sub­
          stances such as plasticisers, fillers or reinforcing agents not necessary for the cross-linking), can produce sub­
 ---pagebreak---  8 . 12.86                                  Official Journal of the European Communities                                     191
           stances which, at a temperature between 1 8 and 29 °C, will not break on being extended to three times their
           original length and will return, after being extended to twice their original length, within a period of five minutes,
           to a length, not greater than one and a half times their original length.
           Such substances include cw-polyisoprene (IR), polybutadiene (BR), polychlorobutadiene (CR), polybuta­
          dienestyrene (SBR), polychlorobutadiene-acrylonitrile (NCR), polybutadiene-acrylonitrile (NBR) and butyl
          rubber (IIR) ;
      (b) Thioplasts (TM); and
                                  /
      (c) Natural rubber modified by grafting or mixing with artificial plastic material, de-polymerised natural rubber, and
          mixtures of unsaturated synthetic substances with saturated synthetic high polymers, provided that all the above­
          mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a)
          above .
5. Headings Nos 40.01 and 40.02 are to be taken not to apply to :
      (a) Natural or synthetic rubber latex (including pre-vulcanised rubber latex) compounded with vulcanising agents or
          accelerators, fillers or reinforcing agents, plasticisers, colouring matter (other than colouring matter added solely
          for the purpose of identification), or with any other substance ; however, latex merely stabilised or concentrated,
          and thermo-sensitive and electro-positive latex are to be classified in heading No 40.01 or 40.02 as the case may
          be ;
     (b) Rubber which has been compounded with carbon black (with or without the addition of mineral oil) or with silica
          (with or without the addition of mineral oil) before coagulation or with any substance after coagulation ; or
     (c) Mixtures of any of the products specified in Note 1 to the present Chapter, whether or not compounded with any
          other substance . •
6. Thread wholly of vulcanised rubber, of any cross-section of which any dimension exceeds 5 mm, is to be classified as
     strip, rod or profile shape, falling within heading No 40.08 .
7. Heading No 40.10 is to be taken to include transmission, conveyor or elevator belts or belting of textile fabric
     impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated or coated with
     rubber.
8 . For the purpose of heading No 40.06, pre-vulcanised rubber latex is to be deemed to be unvulcanised rubber latex.
     For the purposes of headings Nos 40.07 to 40.14, balata, gutta-percha and similar natural gums, and factice derived
     from oils, and such substances reclaimed, are to be deemed to be vulcanised rubber, whether or not they have been
     vulcanised .
9. In headings Nos 40.05, 40.08 and 40.15 the expression "plates", "sheets" and "strip" are to be taken to apply, and to
     apply only, to plates, sheets and strip, whether or not printed or otherwise surface-worked but not cut to shape or
     otherwise worked, and rectangular articles cut therefrom not further worked.
     In heading No 40.08 the expression "rods" and "profile shapes" and in heading No 40.15 the expressions "rods",
     "profile shapes" and "tubes" are to be taken to apply, and to apply only, to such products, whether or not cut to
     length or surface-worked but not otherwise worked .
 ---pagebreak--- 192                                   Official Journal of the European Communities                                           8.12.86
                                                                                                               Rate of duty
   Heading                                                                                             Autonomous      Conventional
                                                   Description
    number                                                                                                  %                %
       1                                                2                                                    3                4
                                             I. RAW RUBBER
    40.01   Natural rubber latex, whether or not with added synthetic rubber latex; pre-
           vulcanised natural rubber latex; natural rubber, balata, gutta-percha and similar
           natural gums                                                                                   Free              Free
    40.02  Synthetic rubber latex, pre-vulcanised synthetic rubber latex; synthetic rubber; factice
           derived from oils:
           A. Factice derived from oils                                                                     10              3,2
           B. Products modified by the incorporation of artificial plastic materials                        10              3,8 '
           C. Other                                                                                       Free             Free
    40.03  Reclaimed rubber                                                                                 3                1
    40.04  Waste and parings of unhardened rubber; scrap of unhardened rubber, fit only for
           the recovery of rubber; powder obtained from waste or scrap of unhardened rubber               Free             Free
                                     II. UNVULCANISED RUBBER
    40.05  Plates, sheets and strip, of unvulcanised natural or synthetic rubber, other than
           smoked sheets and crepe sheets of heading No 40.01 or 40.02; granules of unvul-
           canised natural or synthetic rubber compounded ready for vulcanisation; unvul-
           canised natural or synthetic rubber, compounded before or after coagulation either
           with carbon black (with or without the addition of mineral oil) or with silica (with or
           without the addition of mineral oil), in any form, of a kind known as masterbatch:
           A. Rubber compounded with carbon black or. with silica (masterbatch)                    . .     6,5              2,5
           B. Granules of natural or synthetic rubber compounded ready for vulcanisation . . .             14               2,5
           C. Other                                                                                        10               2,5
    40.06  Unvulcanised natural or synthetic rubber, including rubber latex, in other forms or
           states (for example, rods, tubes and profile shapes, solutions and dispersions) ; articles
           of unvulcanised natural or synthetic rubber (for example, coated or impregnated
           textile thread; rings and discs):
           A. Solutions and dispersions                                                                    18               2,5
           B. Other                                                                                        14               2,5
 ---pagebreak--- 8 . 12.86                                        Official Journal of the European Communities                                                           193
IIIl                                                                                                                                Rate of duty
     Heading                                                    Description                                                 Autonomous       Conventional
      number
                                                                                                                                 %                 %
         1                                                           2                                                            3                4
                              III. ARTICLES OF UNHARDENED VULCANISED RUBBER
      40.07         Vulcanised rubber thread and cord, whether or not textile covered, and textile thread
                    covered or impregnated with vulcanised rubber:
 t
                    A. Vulcanised rubber thread and cord, whether or not textile covered                                         15               6,2
                    B. Textile thread covered or impregnated with vulcanised rubber                                              10               5,3
       40.08        Plates, sheets, strip, rods and profile shapes, of unhardened vulcanised rubber:
                    A. Plates, sheets and strip :
ll                           I. Of expanded, foam or sponge rubber                                                               18               5,8
li                         II. Other                                                                                             17               4,9
                    B. Rods and profile shapes .                                                                                 15               4,4
       40.09        Piping and tubing, of unhardened vulcanised rubber:
                    A. With fittings attached, suitable for conducting gases or liquids, for use in civil
                        aircraft (a)             •                                                                               18              Free
||                  B. Other                                                                                                     18               4,9
       40.10        Transmission, conveyor or elevator belts or belting, of vulcanised rubber                                    15               10
       40.11        Rubber tyres, tyre cases, interchangeable tyre treads, inner tubes and tyre flaps, for
                    wheels of all kinds :
||                  A. Solid or cushion tyres and interchangeable tyre treads                                                    19               5,1
ll                  B. Other :                                                                                          I
II                           I. Pneumatic tyres for use on civil aircraft (a)                                                    22              Free
ll                          II. Other                                                                                            22               5,8
       40.12        Hygienic and pharmaceutical articles (including teats), of unhardened vulcanised
                    rubber, with or without fittings of hardened rubber                                                          20                3
       40.13        Articles of apparel and clothing accessories (including gloves), for all purposes, of
                    unhardened vulcanised rubber :
\\                  A. Gloves, including mittens                                                                                 20               5,3
                    B. Articles of apparel and clothing accessories                                                              20               6,2
       40.14        Other articles of unhardened vulcanised rubber :
Il                  A. Articles for technical uses, for use in civil aircraft (a)                                                20              Free
II                  B. Other :                                                                                          I
ll                           I. Of expanded, foam or sponge rubber                                                               20               5,3
li                          II . Other
                                                                                    \
                                                                                                                                 15               4,4
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the Preliminary
     Provisions .
 ---pagebreak--- 194                                             Official Journal of the European Communities                                                  8 . 12.86
llII                                                                                                                            Rate of duty
    Heading                                                    Description                                            Autonomous        Conventional
    number
                                                                                                                            %                  %
       1              i                                            2                                                         3                 4
                              IV. HARDENED RUBBER (EBONITE AND VULCANITE);
                                                ARTICLES MADE THEREOF
     40.15         Hardened rubber (ebonite and vulcanite), in bulk, plates, sheets, strip, rods, profile
                   shapes or tubes ; scrap, waste and powder, of hardened rubber :
II                 A. In bulk or blocks, in plates, sheets or strip, in rods, profile shapes or tubes ....                  10                3,2
||                 B. Scrap, waste and powder, of hardened rubber                                                          Free              Free
     40.16         Articles of hardened rubber (ebonite and vulcanite) :
                   A. Piping and tubing, with fittings attached, suitable for conducting gases or
                        liquids, for use in civil aircraft (a)                                                              19              Free
ll                 B. Other                                                               :                                 19               2,5
   (a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the
       Preliminary Provisions.
 ---pagebreak--- 8 . 12.86                                    Official Journal of the European Communities                                           195
                                                              SECTION VIII
                    RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF ;
            SADDLERY AND HARNESS ; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS ;
                                    ARTICLES OF GUT (OTHER THAN SILKWORM GUT)
                                                                CHAPTER 41
                               RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
Notes
1 . This Chapter does not cover :
    (a) Parings or similar waste, of raw hides or skins (heading No 05.05 or 05.15);
    (b) Birdskins or parts of birdskins, with their feathers or down, falling within heading No 05.0.7 or 67.01 ; or
     (c) Hides or skins, with the hair on, raw, tanned or dressed (Chapter 43) ; the following are, however, to be classified
          in heading No 41.01 , namely, raw hides or skins with the hair on, of bovine cattle (including buffalo), of equine
          animals, of sheep and lambs (except Persian, Astrakhan, Caracul and similar lambs, Indian, Chinese, Mongolian
          and Tibetan lambs), of goats and kids (except Yemen, Mongolian and Tibetan goats and kids), of swine
          (including peccary), of reindeer, of chamois, of gazelle, of deer, of elk, of roebucks or of dogs. •
2. Throughout the Tariff the expression "composition leather" is to be taken to mean only substance of the kind
    referred to in heading No 41.10 .
ll                                                                                                                Rate of duty
      Heading                                             Description                                     Autonomous      Conventional
      number
                                                                                                              °/o               %
         1                                                    2                                                3                 4
       41.01       Raw hides and skins (fresh, salted, dried, pickled or limed), whether or not split,
                   including sheepskins in the wool                                                          Free              Free
       41.02       Bovine cattle leather (including buffalo leather) and equine leather, except leather
                   falling within heading No 41.06 or 41.08 :
                   A. East India kip, whole, whether or not the heads and legs have been removed,
                        weighing each not more than 4,5 kg net, not further prepared than vegetable
                        tanned, whether or not having undergone further preservative treatment with oil,
                        but obviously unsuitable for immediate use in the manufacture of leather articles    Free              Free
                   B. Bovine cattle leather (including buffalo leather) not further prepared than
                        chrome-tanned, in the wet blue state                                                   9               Free
                 C. Other     . .
                                                                                                               9                 7
       41.03       Sheep and lamb skin leather, except leather falling within heading No 41.06 or 41.08 :
                   A. Of Indian " hair sheep, not further prepared than vegetable tanned, whether or
                        not having undergone further preservative treatment with oil, but obviously
                        unsuitable for immediate use in the manufacture of leather articles                  Free              Free
||                 B. Other :                                                                             ||II
ll                          I. Not further prepared than tanned                                                6           '    2,5
liII.Other                  .........                                                                          10               3,8
 ---pagebreak--- 196                                   Official Journal of the European Communities                                          8 . 12.86
                                                                                                              Rate of duty
    Heading
    number                                         Description                                        Autonomous      Conventional
                                                                                                           %                %
       1                                                2                                                  3                 4
     41.04  Goat and kid skin leather, except leather falling within heading No 41.06 or 41.08 :
            A. Of Indian goat or kid, not further prepared than vegetable tanned, whether or
                not having undergone further preservative treatment with oil, but obviously
                unsuitable for immediate use in the manufacture of leather articles                      Free             Free
            B. Other :                                                                              ||li
Il                  I. Not further prepared than tanned                                                    7               2,9
                   II. Other                                                                              10               3,8
    41.05   Other kinds of leather, except leather falling within heading No 41.06 or 41.08 :       I
            A. Of reptiles, not further prepared than vegetable tanned, whether or not having
                undergone further preservative treatment with oil, but obviously unsuitable for
                immediate use in the manufacture of leather articles                                     Free             Free
ll          B. Other :                                                                              I              |-1
Il                  I. Not further prepared than tanned                                                    8               3,2
II                 II. Other                                                                               9               3,5
    41.06   Chamois-dressed leather                                                                       10.              3,8
   [41.07]
    41.08   Patent leather and imitation patent leather; metallised leather                               12               3,8
    41.09   Parings and other waste, of leather or of composition or parchment-dressed leather,
            not suitable for the manufacture of articles of leather; leather dust, powder and flour      Free             Free
    41.10   Composition leather with a basis of leather or leather fibre, in slabs, in sheets or in
                                                                                                          10               3,8
 ---pagebreak--- 8 . 12.86                                       Official Journal of the European Communities                                              197
                                                                   CHAPTER 42
                      ARTICLES OF LEATHER; SADDLERY AND HARNESS ; TRAVEL GOODS, HANDBAGS
                 AND SIMILAR CONTAINERS ; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)
Notes
1 . This Chapter does not cover :
    (a) Sterile surgical catgut and similar sterile suture materials (heading No 30.05);
    (b) Articles of apparel and clothing accessories (except gloves), lined with furskin or artificial fur or to which furskin
          or artificial fur is attached on the outside except as mere trimming (heading No 43.03 or 43.0.4);
    (c) String or net bags of Section XI ;
    (d) Articles falling within Chapter 64 ;                                   -
    (e) Headgear or parts thereof falling within Chapter 65 ;
    (f) Whips, riding-crops or other articles of heading No 66.02 ;
    (g) Strings, skins for drums and the like, and other parts of musical instrument (heading No 92.10);
    (h) Furniture or parts of furniture (Chapter 94) ;
    (ij) Articles falling within Chapter 97 (for example, toys, games and sports requisites); or
     (k) Buttons, studs, cuff-links, press-fasteners, including snap-fasteners and press-studs, and blanks and parts of such
          articles, falling within heading No 98.01 or. Chapter 71 .
2 . For the purposes of heading No 42.03, the expression "articles of apparel and clothing accessories" is to be taken to
     apply, inter alia, to gloves (including sports gloves), aprons and other protective clothing, braces, belts, bandoliers and
    wrist straps, including watch straps.
II                                                                                                                      Rate of duty
      Heading                                               Description                                         Autonomous      Conventional
      number
                                                                                                                     %               %
         1                                                       2                                                    3               4
       42.01         Saddlery and harness, of any material (for example, saddles, harness, collars, traces,
                     knee-pads and boots), for any kind of animal                                                 . 18               5,8
       42.02         Travel goods (for example, trunks, suit-cases, hat-boxes, travelling-bags,
                     rucksacks), shopping-bags, handbags, satchels, brief-cases, wallets, purses, toilet-cases,
                     tool-cases, tobacco-pouches, sheaths, cases, boxes (for example, for arms, musical
                     instruments, binoculars, jewellery, bottles, collars, footwear, brushes) and similar
                     containers, of leather or of composition leather, of vulcanised fibre, of artificial
                     plastic sheeting, of paperboard or of textile fabric :
                     A. Of artificial plastic sheeting                                                               21               12
II                   B. Of other materials                                                                         . 19              5,1
 ---pagebreak---  198                                    Official Journal of the European Communities                                  8.12.86
\\                         ■
                                                                                                        Rate of duty
     Heading                                        Description                                  Autonomous     Conventional
     number
                                                                                                     %                %
        1                                                2                                            3                4
      42.03  Articles of apparel and clothing accessories, of leather or of composition leather:
l.I          A. Articles of apparel                                                                  20               7
l.\          B. Gloves, including mittens and mitts :                                            IIII
                     I. Protective, for all trades                                                   17               10
II                  II. Special, for sports                                                          19               10
ll                 III. Other                                                                        19               10
li           C. Other clothing accessories                                                           19               7
      42.04  Articles of leather or of composition leather of a kind used in machinery or
             mechanical appliances or for other industrial purposes :
ll           A. Conveyor or transmission belts or belting                                            10              3,8
             B. Other                                                                                13              5,3
     42.05   Other articles of leather or of composition leather                                     17               4
     42.06   Articles made from gut (other than silkworm gut), from goldbeater's skin, from
             bladders or from tendons                                                                 8              4,4
 ---pagebreak--- 8.12.86                                     Official Journal of the European Communities                                            199
                                                                CHAPTER 43
                                 FURS KINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF
Notes
1. Throughout the Tariff references to furskins, other than to raw furskins of heading N o 43.01, are to be taken to
   apply to hides or skins of all animals which have been tanned or dressed with the hair on.
2. This Chapter does not cover:
   (a) Birdskins or parts of birdskins, with their feathers or down, falling within heading N o 05.07 or 67.01 ;
   (b) Raw hides or skins, with the hair on, of a kind falling within Chapter 41 (see Note 1 (c) to that Chapter);
   (c) Gloves consisting of leather and furskin or of leather and artificial fur (heading N o 42.03);
   (d) Articles falling within Chapter 64;
   (e) Headgear or parts thereof falling within Chapter 65; or
   (f) Articles falling within Chapter 97 (for example, toys, games and sports requisites).
3. For the purposes of heading N o 43.02, the expression "plates, crosses and similar forms" means furskins or parts
   thereof (excluding "dropped" skins) sewn together in rectangles, crosses or trapeziums, without the addition of other
   materials. Other assembled skins ready for immediate use (or requiring only cutting to become ready for use), and
   skins or parts of skins sewn together in the form of garments or parts or accessories of garments or of other articles
   fall within heading N o 43.03.
4. Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to
   which furskin or artificial fur is attached on the outside except as mere trimming are to be classified under heading
   N o 43.03 or 43.04 as the case may be.
5. Throughout the Tariff the expression "artificial fur" means any imitation of furskin consisting of wool, hair or other
   fibres gummed or sewn on to leather, woven fabric or other materials; but does not include imitation furskins
   obtained by weaving (heading N o 58.04, for example).
                                                                                                                  Rate of duty
    Heading
                                                         Description                                      Autonomous      Conventional
    number
                                                                                                              %                 %
        1                                                     2                                                3                 4
     43.01       Raw furskins                                                                                Free              Free
     43.02       Furskins, tanned or dressed, including furskins assembled in plates, crosses and
                 similar forms; pieces or cuttings, of furskin, tanned or dressed, including heads, paws,
                 tails and the like (not being fabricated) :
                 A. Furskins, tanned or dressed, including furskins assembled in plates, crosses and
                      similar forms                                                                            9                3,5
                 B. Pieces or cuttings, of furskin, tanned or dressed, including heads, paws, tails and,
                      the like (not being fabricated)                                                        Free              2,9
 ---pagebreak--- 200                                     Official Journal of the European Communities                     8.12 . 86
                                                                                            Rate of duty
    Heading                                         Description                      Autonomous     Conventional
    number
                                                                                         %                %
        1                                               2                                 3               4
     43.03  Articles of furskin :
            A. Of a kind commonly used in machinery or plant                             18              4,9
            B. Other                                                                     24               6
     43.04  Artificial fur and articles made thereof                                     22              5,8
 ---pagebreak--- 8 . 12.86                                Official Journal of the European Communities                                   201
                                                         SECTION IX
          WOOD AND ARTICLES OF WOOD ; WOOD CHARCOAL ; CORK AND ARTICLES OF CORK;
             MANUFACTURES OF STRAW, OF ESPARTO AND OF OTHER PLAITING MATERIALS ;
                                           BASKETWARE AND WICKERWORK
                                                          CHAPTER 44
                                   WOOD AND ARTICLES OF WOOD ; WOOD CHARCOAL
Notes
1 . This Chapter does not cover :
    (a) Wood of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes
         (heading No 12.07);
    (b) Wood of a kind used primarily in dyeing or in tanning (heading No 14.05);
    (c) Activated charcoal (heading No 38.03);
    (d) Articles falling within Chapter 46 ;
    (e) Footwear or parts thereof falling within Chapter 64 ;
    (f) Goods falling within Chapter 66 (for example, umbrellas and walking-sticks and parts thereof) ;
    (g) Goods falling within heading No 68.09 ;
    (h) Imitation jewellery falling within heading No 71.16 ;
    (ij) Goods falling within Section XVII (for example, wheelwrights' wares);
    (k) Goods falling within Chapter 91 (for example, clocks and clock cases);
    (1) Musical instruments or parts thereof (Chapter 92) ;
    (m) Parts of firearms (heading No 93.06);
    (n) Furniture or parts thereof falling within Chapter 94 ;
    (o) Articles falling within Chapter 97 (for example, toys, games and sports requisites) ; or
    (p) Smoking pipes or the like or parts thereof, buttons, pencils or other articles falling within Chapter 98 .
2. In this Chapter, the expression "improved wood" means wood which has been subjected to chemical or physical
    treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond),
    and which has thereby acquired increased density or hardness together with improved mechanical strength or
    resistance to chemical or electrical agencies .
3. Headings Nos 44.19 to 44.28 are to be taken to apply to articles of the respective descriptions of fibre building board,
    plywood, cellular wood, "improved" wood or reconstituted wood as they apply to such articles of wood.
4. Heading No 44.25 shall be taken not to apply to tools in which metal parts form the blade, working edge, working
    surface or other working part.
Additional Note
For the purposes ofheading No 44.12, "woodflour" means wood powder ofwhich not more than 8 % by weight is retained
by a sieve with an aperture of0,63 mm.
 ---pagebreak---  202                                              Official Journal of the European Communities                                         8 . 12.86
                                                                                                                         Rate of duty
     Heading                                                     Description                                     Autonomous      Conventional
   •  number
                                                                                                                     °/o               %
     '1                                                              2                                                 3                4
      44.01           Fuel wood, in logs, in billets, in twigs or in faggots ; wood waste, including sawdust . .    Free              Free
      44.02           Wood charcoal (including shell and nut charcoal), agglomerated or not                          13               Free
      44.03          Wood in the rough, whether or not stripped of its bark or merely roughed down :
                      A. Poles of coniferous wood, injected or otherwise impregnated to any degree, not
                          less than 6 m nor more than 1 8 m in length and with a circumference át the butt
                          end of more than 45 cm but not more than 90 cm                                              8               2,5
                      B. Other                                                          i                           Free          .  Free
      44.04          Wood, roughly squared or half-squared, but not further manufactured                            Free             Free
      44.05          Wood sawn lengthwise, sliced or peeled, but not further prepared, of a thickness                                      \
                     exceeding 5 mm :
                     A. Small boards for the manufacture of pencils (a) . . . .                                     Free             Free
                     B. Coniferous wood, of a length of 125 cm or less and of a thickness of less than
                          12,5 mm                                                                                    13               3,8
                     C. Other                                                                                       Free             Free
                                   1
     [44.06]
      44.07          Railway or tramway sleepers of wood :
                     A. Injected or otherwise impregnated to any degree                                              10               3,8
                     B. Other                                                                                         8               2,7
     [44.08]
      44.09          Hoopwood; split poles ; piles, pickets and stakes of wood, pointed but not sawn
                     lengthwise ; chipwood ; drawn wood; pulpwood in chips or particles ; wood shavings of
                     a kind suitable for use in the manufacture of vinegar or for the clarification of
                     liquids ; wooden sticks, roughly trimmed but not turned, bent or otherwise worked,
                     suitable for the manufacture of walking-sticks, umbrella handles, tool handles or the
                     like :
       ■
                    A. Drawn wt>od                                                                             .     9                4,4
                     B. Pulpwood in chips or particles                                                             Free               3,2
                     C. Wooden sticks, roughly trimmed but not turned, bent or otherwise worked,
                         suitable for the manufacture of walking-sticks, umbrella handles, tool handles or
                         the like                                                                                    7                2,5
                     D. Other                                                                                        8                3,2
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 8.12.86                                          Official Journal of the European Communities                                                      203
                                                                                                                                Rate of duty
    Heading                                                     Description                                           Autonomous         Conventional
     number
                                                                                                                             %                 %
         1                                                           2                                                        3                 4
     [44.10]
      44.11          Fibre building board of wood or other vegetable material, whether or not bonded
                    with natural or artificial resins or with other organic binders                                          15                10
      44.12         Wood wool and wood flour                                                                                 10               3,8
      44.13         Wood (including blocks, strips and friezes for parquet or wood block flooring, not
                    assembled), planed, tongued, grooved, rebated, chamfered, V-jointed, centre
                    V-jointed, beaded, centre-beaded or the like, but not further manufactured                             . 10 .              4
      44.14         Wood sawn lengthwise, sliced or peeled but not further prepared, of a thickness not
                    exceeding 5 mm ; veneer sheets and sheets for plywood, of a thickness not exceeding
                    5 mm :
                    A. Small boards for the manufacture of pencils (a)                                                     Free              Free
                    B. · Other                                                                                               10                6
      44.15         Plywood, blockboard, laminboard, battenboard and similar laminated wood products
                     (including veneered panels and sheets); inlaid wood and wood marquetry                                  15             10 (b)
      44.16         Cellular wood panels, whether or not faced with base metal                                               10               3,8
      44.17    '    "Improved" wood, in sheets, blocks or the like                                                           10                3
      44.18         Reconstituted wood, being wood shavings, wood chips, sawdust, wood flour or other
                    ligneous waste agglomerated with natural or artificial resins or other organic binding
                    substances, in sheets, blocks or the like                                                                13                10
      44.19         Wooden headings and mouldings, including moulded skirting and other moulded
                    boards                                                                                                                     3
      44.20         Wooden picture frames, photograph frames, mirror frames and the like                                     Ï5               5,1
      44.21         Complete wooden packing cases, boxes, crates, drums and similar packings :
                    A. Wholly or partly of plywood, blockboard, laminboard, battenboard or similar
                          laminated wood products (including veneered wood panels and sheets)                                17               6,9
                    B. Other :
                              I. Of fibre building board                                                                     19               7,5
                             II. Other                                ·                                                      I3               7,5
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
(b) Exemption from the payment of duty within the limits of an annual tariff quota of 600 000 m' of plywood of coniferous' species, without the addition
    of other substances :
    —, of which the faces are not further prepared than the peeling process, of a thickness greater than 8,5 mm, or
    — sanded, of a thickness greater than 18,5 mm.
 ---pagebreak--- 204                                       Official Journal of the European Communities                                          8 . 12.86
                                                                                                                 Rate of duty
    Heading                                            Description                                      Autonomous       Conventional
    number
                                                                                                             °/o                %
       1                                                    2                                                 3                  4
     44.22    Casks, barrels, vats, tubs, buckets and other coopers' products and parts thereof, of
              wood, including staves :
              A. Riven staves of wood, not further prepared than sawn on one principal surface ;
                  sawn staves of wood, of which at least one principal surface has been
                  cylindrically sawn, not further prepared than sawn                                          7                2,9
              B. Other                                                                                       14                4,1
     44.23  ■ Builders' carpentry and joinery (including prefabricated and sectional buildings and
              assembled parquet flooring panels) :
              A. Shuttering for concrete constructional work                                                 14               4,1
              B. Other :
                       I. Of fibre building board                                                           19                7,5
                     II. Other                                                                              14                  6
    44.24     Household utensils of wood                                                                    15                  3
    44.25     Wooden tools, tool bodies, tool handles, broom and brush bodies and handles ; boot
              and shoe lasts and trees, of wood :
              A. Handles for articles of cutlery, forks and spoons ; brush bodies                           16                4,6
              B. Other                                                                                      12                  6
    44.26     Spools, cops, bobbins, sewing thread reels and the like, of turned wood :
              A. Reels for sewing thread and the like                                                        9                2,5
              B. Other                                                                                      16                2,5
    44.27     Standard lamps, table lamps and other lighting fittings, of wood ; articles of furniture,
              of wood, not falling within Chapter 94 ; caskets, cigarette boxes, trays, fruit bowls,
              ornaments and other fancy articles, of wood; cases for cutlery, for drawing instru­
              ments or for violins, and similar receptacles, of wood ; articles of wood for personal
              use or adornment, of a kind normally carried in the pocket, in the handbag or on the
              person ; parts of the foregoing articles, of wood :
             A. Of fibre building board                                                                     19                  5
              B. Other                                                                                      18                 6
    44.28     Other articles of wood :
             A. Foundry moulding patterns                                                                    7                2,9
              B. Blind rollers, whether or not fitted with springs                                          14                4,6
             C. Match splints ; wooden pegs or pins for footwear                                            9                 4,4
             D. Other :
                      I. Of fibre- building board                                                           19                7,5
                     II. Other                                                                              14                4,9
 ---pagebreak--- 8.12.86                                           Official Journal of the European Communities                                (         205
                                                                       CHAPTER 45
                                                         CORK AND ARTICLES OF CORK                                                   !
Notes
1 . This Chapter does not cover:
    (a) Footwear or parts of footwear falling within Chapter 64 ;
    (b) Headgear or parts of headgear falling within Chapter 65 ; or
    (c) Articles falling within Chapter 97 (for example, toys, games and sports requisites).
2. Natural cork roughly squared or deprived of the outer bark is to taken to fall within heading No 45.02 and not
    within heading No 45.01 .
                                                                                                                      Rate of duty
     Heading                                                                                                                  Conventional
     number                                                     Description                                   Autonomous
                                                                                                                   %                °/o
        1                                                            2                                              3                4
      45.01         Natural cork, unworked, crushed, granulated or ground ; waste cork                              7              2,5
      45.02         Natural cork in blocks, plates, sheets or strips (including cubes or square slabs, cut to
                   size for corks or stoppers)                                                                     12              5,3
                      »
      45.03        Articles of natural cork                                                                        20                8
      45.04        Agglomerated cork (being cork agglomerated with or without a binding substance)
                   and articles of agglomerated cork :
                   A. Discs for the manufacture of crown corks (a)                                                 11                8
                   B. Other                                                                                      ' 20               8
    (a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 206                                            Official Journal of the European Communities                                      8 . 12.86
                                                                 CHAPTER 46
                    MANUFACTURES OF STRAW, OF ESPARTO AND OF OTHER PLAITING MATERIALS ;
                                                   BASKETWARE AND WICKERWORK
Notes
1 . In this Chapter the expression "plaiting materials" includes straw, osier or willow, bamboos, rushes, reeds, strips of
    wood, strips of vegetable fibre or bark, unspun textile fibres, monofil arid strip of artificial plastic materials or strips
    of paper, but not strips of leather, of composition leather or of felt, human hair, horsehair, textile rovings or yarns, or
    monofil or strip of Chapter 51 .
2. This Chapter does not cover :                                                      >
    (a) Twine, cordage, ropes or cables, plaited or not (heading No 59.04);
    (b) Footwear or headgear or parts thereof falling within Chapter 64 or 65 ;
    (c) Vehicles and bodies for vehicles, of basketware (Chapter 87); or
    (d) Furniture or parts thereof (Chapter 94).
3. For the purposes of heading No 46.02, "plaiting materials bound together in parallel strands" means "plaiting
    materials" placed side by side and bound together, in the form of sheets, whether the binding materials are of spun
    textile fibre or not.
                                                        '
                                                                                                                  Rate of duty
     Heading                                               Description                                     Autonomous     Conventional
     number
                                                                                                               %                 %
        1                                                      2                                                3                4
     [46.01 ]
      46.02        Plaits and similar products of plaiting materials, for all uses, whether or not
                   assembled into strips ; plaiting materials bound together in parallel strands or woven,
                   in sheet form, including matting, mats and screens ; straw envelopes for bottles :
                   A. Plaits and similar products of plaiting materials, for all uses, whether or not
                       assembled into strips :
                            I. Of unspun vegetable materials                                                    3              Free
                           ÏI. Other . .                                                                       13               4,6
                   B. Coarse matting; straw envelopes for bottles ; screens and other coarse articles
                       used for packing or for protection                                                       9               3,8
                   C. Chinese mats and matting and similar mats and matting                                    14               4,1
                   D. Other articles :
                            I. Of unspun vegetable materials :
                               a) Not backed or lined with paper or woven fabric                                9               4,4
                               b) Backed or lined with paper or woven fabric                                   14 .            4,1
                           II. Of strips of paper, whether or not mixed in any proportion with vegetable
                               materials i                  i                                                . 14              4,1
                          III. Of other plaiting materials                                                     19                4
      46.03        Basketwork, wickerwork and other articles of plaiting materials, made directly to
                   shape ; articles made up from goods falling within heading No 46.02 ; articles of
                   loofah                                                                                      18              6,2
 ---pagebreak--- 8.12.86                                  Official Journal of the European Communities                                                 207
                                                            SECTION X
             PAPER-MAKING MATERIAL ; PAPER AND PAPERBOARD AND ARTICLES THEREOF
                                                            CHAPTER 47
                                                  PAPER-MAKING MATERIAL
                                                                                                               Rate of duty
    Heading                                          Description                                       Autonomous      Conventional '
    number
                                                                                                           %                    % :
       1                                                  2                                   .  .   -      3                   4   ·
                                                                                                                         . 'i
     47.01        Pulp derived by mechanical or chemical means from any fibrous vegetable material        Free                Free
     47.02        Waste paper and paperboard; scrap articles of paper or of paperboard, fit only for
                . use in paper-making                                                                     Free                 (a)
   (a) See Annex.
 ---pagebreak--- 208                                      Official Journal of the European Communities                               8 . 12.86
                                                          CHAPTER 48
                 PAPER AND PAPERBOARD ; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
Notes
1 . This Chapter does not cover :
    (a) Stamping foils of heading No 32.09 ;
    (b) Perfume and cosmetic papers (heading No 33.06);
    (c) Soap papers (heading No 34.01 ), paper impregnated or coated with detergent (heading No 34.02) and cellulose
         wadding impregnated with polishes, creams or similar preparations (heading No 34.05);
    (d) Paper or paperboard, sensitised (heading No 37.03);
    (e) Paper-reinforced stratified artificial plastic sheeting (headings Nos 39.01 to 39.06), or vulcanised fibre (heading
         No 39.03), or articles of such materials (heading No 39.07);
    (f) Goods falling within heading No 42.02 (for example, travel goods);
    (g) Articles falling within any heading in Chapter 46 (manufactures of plaiting material) ;
    (h) Paper yarn or textile articles of paper yarn (Section XI) ;
    (ij) Abrasive paper (heading No 68.06) or paper-backed mica splittings (heading No 68.15) (paper coated with mica
         powder is, however, to be classified in heading No 48.07);
    (k) Metal foil backed with paper or paperboard (Section XV);
    (1) Perforated paper or paperboard for musical instruments (heading No 92.10); or
    (m) Goods falling within any heading in Chapter 97 (for example, toys, games and sports requisites) or Chapter 98
         (for example, buttons).
2. Subject to the provisions of Note 3, heading No 48.01 is to be taken to include paper and paperboard which have
    been subjected to calendering, super-calendering, glazing or similar finishing, including false watermarking, and also
    paper and paperboard coloured or marbled throughout the mass by any method. However, the heading does not
    apply to paper or paperboard which has been further processed, for example, by coating or impregnation.
3 . Paper or paperboard answering to a description in two or more of the headings Nos 48.01 to 48.07 is to be classified
    under that one of such headings which occurs latest in the Tariff.
4. Headings Nos 48.01 to 48.07 are to be taken not to apply to paper, paperboard or cellulose wadding :
    (a) In strips or rolls of a width not exceeding 15 cm ; or
    (b) In rectangular sheets (unfolded if necessary) of which no side exceeds 36 cm ; or
    (c) Cut into shapes other than rectangular shapes.
    Except that hand-made paper in any size or shape as made directly and having all its edges deckled remains classified,
    subject to the provisions of Note 3, within heading No 48.01 .
 ---pagebreak---  8 . 12 . 86                                     Official Journal of the European Communities                                     209
 5 . For the purposes of heading No 48.1 1 , "wallpaper and lincrusta" are to be taken to apply only to :
      (a) Paper in rolls, suitable for wall or ceiling decoration, being :
            (i) Paper with one or with two margins, with or without guide marks ; or
            (ii) Paper without margins, surface-coloured or design-printed, coated or embossed, of a width not exceeding
                 60 cm ;
     (b) Borders, friezes and corners of paper, of a kind used for wall or ceiling decoration.
6. Heading No 48.15 is to be taken to apply, inter alia, to paper wool, paper strip (whether or not folded or coated) of a
     kind used for plaiting, and to toilet paper in rolls or packets, but not to the articles mentioned in Note 7.
7. Heading No 48.21 is to be taken to apply, inter alia, to cards for statistical machines, perforated paper and
     paperboard cards for Jacquard and similar machines, paper lace, shelf edging, paper tablecloths, serviettes and hand­
     kerchiefs, paper gaskets, moulded or pressed goods of wood pulp, and dress patterns.
8 . Paper, paperboard and cellulose wadding and articles thereof, printed with characters or pictures which are not
     merely incidental to the primary use of the goods are regarded as printed matter falling within Chapter 49. However,
     dress patterns and models, ofpaper or paperboard, shall be classified within heading No 48.21 regardless of the printing
     appearing thereon.
Additional Note
For the purpose of subheading 48.01 A, the expression "newsprint" shall be taken to apply to white paper or to paper which
has been slightly coloured in the pulp, the mechanical pulp content ofwhich represents at least 70 % ofthe totalfibre content,
glazed to an extent not exceeding 130 seconds Bekk, unsized, weighing not less than 40 g/m2 and not more than 57 g/m2, with
watermarks not less than 4 cm but not more than 10 cm apart, in reels ofa width ofnot less than 31 cm, containing 8 % or
less by weight offillers, and intended for the printing of daily newspapers, weekly papers or other periodicals of heading
No 49.02, published at least 10 times per year.
                                                                                                               Rate of duty
      Heading                                                                                           Autonomous     Conventional
       number                                                   Description
                                                                                                            %                %
          1                                                          2                                       3               4
                                                                                                                    -
                             I. PAPERS AND PAPERBOARD, IN ROLLS OR IN SHEETS
       48.01         Paper and paperboard (including cellulose wadding), in rolls or sheets :
                     A. Newsprint (a)                                                                        7            4,9 (b)
                     B. Cigarette paper                                                                     14              4,9
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
(b) Exemption from the payment of duty within the limits of a tariff quota.
 ---pagebreak---  210                                             Official Journal of the European Communities                                     8.12 . 86
                                                                                                                    Rate of duty
     Heading                                                    Description                                 Autonomous      Conventional
      number
                                                                                                                 % .              %
         1                                                           2                                            3                4
       48.01         C. Kraft paper and kraft board :
     (cont'd)                 I. For the manufacture of paper yarn of heading No 57.07 or of paper yarn
                                  reinforced with metal of heading No 59.04 (a)                                  6               2,5
                             II . Other :
                                  a) Paper for large-capacity sacks                                              18                8
                                  b) Other                                                                       18                6
                     D. Paper weighing not more than 15 g/m2 for use in stencil making (a) .......               6               3,8
                     E. Hand-made paper and paperboard                                                          15               5,1
                     F. Other                                                                                   18                 9
     [48.02 ]
      48.03          Parchment or greaseproof paper and paperboard, and imitations thereof, and glazed
                     transparent paper, in rolls or sheets                                                      18                10
      48.04          Composite paper or paperboard (made by sticking flat layers together with an
                     adhesive), not surface-coated or impregnated, whether or not internally reinforced, in
                     rolls or sheets                                                                            18                10
      48.05          Paper and paperboard, corrugated (with or without flat surface sheets), creped,
                     crinkled, embossed or perforated, in rolls or sheets :
                     A. Paper and paperboard, corrugated                                                        21                11
                     B. Other                                                                                   18                10
     [48.06]    *
      48.07          Paper and paperboard, impregnated, coated, surface-coloured, surface-decorated or
                     printed (not constituting printed matter within Chapter 49), in rolls or sheets :
                     A. Ruled, lined or squared, but not otherwise printed                                      20                10
                     B. Coated with mica powder                                                                 15                7
                     C. Bleached paper and paperboard, coated with kaolin or coated or impregnated
                         with artificial plastic materials, weighing not less than 160 g/m2             . .     19                8
                     D. Other                                                                                   19                9
      48.08          Filter blocks, slabs and plates, of paper pulp                                          .  17               10
     [48.09]
                    II. PAPER AND PAPERBOARD CUT TO SIZE OR SHAPE AND ARTICLES
                                                 OF PAPER OR PAPERBOARD
      48.10          Cigarette paper, cut to size, whether or not in the form of booklets or tubes              15               5,1
      48.11         Wallpaper and lincrusta; window transparencies of paper                                     Í9                7
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 8 . 12.86                                Official Journal of the European Communities                                           111
                                                                                                              Rate of duty
     Heading                                         Description                                     Autonomous       Conventional
     number
                                                                                                          %                 %
         1                                                2                                                3'                4
      48.12  Floor coverings prepared on a base of paper or of paperboard, whether or not cut to
             size, with or without a coating of linoleum compound                                         19                11
      48.13  Carbon and other copying papers (including duplicator stencils) and transfer papers,
             cut to size, whether or not put up in boxes                                                 19                 9
      48.14  Writing blocks, envelopes, letter-cards, plain postcards, correspondence cards; boxes,
             pouches, wallets and writing compendiums, of paper or paperboard, containing only
             an assortment of paper stationery                                                           20                 12
      48.15  Other paper and paperboard, cut to size or shape :
             A. Adhesive strips of a width not exceeding 10 cm, the coating of which consists of
                 unvulcanised natural or synthetic rubber                                                16                4,6
             B. Other                                                                                    19                 9
      48.16  Boxes, bags and other packing containers, of paper or paperboard; box files, letter
             trays and similar articles, of paper or paperboard, of a kind commonly used in offices,
             shops and the like :
             A. Boxes, bags and other packing containers                                                 20                12
             B. Other                                                                                    20                11
     [48.17]
      48.18  Registers, exercise books, note books, memorandum blocks, order books, receipt
             books, diaries, blotting-pads, binders (loose-leaf or other), file covers and other
             stationery of paper or paperboard; sample and other albums and book covers, of
             paper or paperboard                                                                         21                12
      48.19  Paper or paperboard labels, whether or not printed or gummed                                20                10
      48.20  Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard
             (whether or not perforated or hardened)                                                     19                11
      48.21  Other articles of paper pulp, paper, paperboard or cellulose wadding :
             A. Perforated paper and paperboard for Jacquard and similar machines                        13                4,6
             B. Napkins and napkin liners for babies :
                     I. Not put up for retail sale                                                       19                10
                    II. Other                                                                            19                 7
             C. Fans and hand screens ; frames therefor and parts of such frames                         21                5,6
             D. Bed linen, table linen, toilet linen (including handkerchiefs and cleansing tissues)
                 and kitchen linen ; garments                                                            19                11
             E. Sanitary towels and tampons                                                              19                10
             F. Other :
                     I. Articles of a kind used for surgical, medical or hygienic purposes, not put
                        up for retail sale                                                               19                10
                    II. Other                                                                            19                11
 ---pagebreak---  212                                      Official Journal of the European Communities                               8 . 12.86
                                                           CHAPTER 49
           PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY;
                                          MANUSCRIPTS, TYPESCRIPTS AND PLANS
Notes
 1 . This Chapter does not cover :
      (a) Paper, paperboard, or cellulose wadding, or articles thereof, in which printing is merely incidental to their
          primary use (Chapter 48);
      (b) Playing cards or other goods falling within any heading in Chapter 97 ; or
      (c) Original engravings, prints or lithographs (heading No 99.02), postage revenue or similar stamps falling within
          heading No 99.04, antiques of an age exceeding 100 years or other articles falling within any heading in
          Chapter 99.
2. Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or
     periodicals comprising more than one number under a single cover are to be treated as falling within heading
     No 49.01 and not within heading No 49.02.
3 . Heading No 49.01 is to be extended to apply to :
     (a) A collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with
          numbered pages in a form suitable for binding into one or more volumes ;
     (b)' A pictorial supplement accompanying, and subsidiary to, a bound volume ; and
     (c) Printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the
          whole or a part of a complete work and designed for binding.
     However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall
     within heading No 49.11 .
4. Headings Nos 49.01 and 49.02 are to be taken not to apply to publications issued for advertising purposes by or for
     an advertiser named therein, or to publications which are primarily devoted to advertising (including tourist
     propaganda). Such publications are to be taken as falling within heading No 49.11 .
5 . For the purposes of heading No 49.03, the expression "children's picture books" means books for children in which
     the pictures form the principal interest and the text is subsidiary.
6. For the purposes of heading No 49.06, the expression "manuscripts and typescripts" is to be taken to extend to '
     carbon copies or copies on sensitised paper of manuscripts and typescripts. References in this Chapter to printed
     matter of any kind include references to any matter of that kind which is reproduced by means of a duplicating
     machine .
7. For the purposes of heading No 49.09, the expression "picture postcards" means cards consisting essentially of an
     illustration and bearing printed indications of their use .
 ---pagebreak--- 8 . 12.86                                        Official Journal of the European Communities                                           213
                                                                                                                     Rate of duty
     Heading                                                                                                                 Conventional
     number                                                     Description                                  Autonomous
                                                                                                                 %                  %
         1                                                           2                                            3             ~   4
                                                                  .  Λ      .
      49.01         Printed books, brochures, leaflets and similar printed matter, whether or not in single
                    sheets .                                                                                    Free              Free
      49.02         Newspapers, journals and periodicals, whether or not illustrated                            Free              Free
      49.03         Children's picture books and painting books                                                  15                7,2
      49.04         Music, printed or in manuscript, whether or not bound or illustrated                        Free              Free
      49.05         Maps and hydrographie and similar charts of all kinds, including atlases, wall maps
                   and topographical plans, printed ;' printed globes (terrestrial or celestial):
                   A. Printed globes (terrestrial or celestial)                                                  16                4,6
                    B. Other                                                                                    Free              Free
      49.06         Plans and drawings, for industrial, architectural, engineering, commercial or similar
                   purposes, whether original or reproductions on ¿ensitised paper; manuscripts and type­
                                                                                                                Free              Free
      49.07         Unused postage, revenue and similar stamps of current or new issue in the country to
                   which they are destined; stamp-impressed paper; banknotes, stock, share and bond
                   certificates and similar documents of title ; cheque books :
                   A. Postage, revenue and similar stamps                                                         6                2,5
                    B. Banknotes                                                                                Free              Free
                    C. Other :
                             I. Signed and numbered                                                             Free              Free
                            II. Other                                                                            15                5,.1
      49.08        Transfers (Decalcomanias)                                                                     13                5,3
      49.09         Picture postcards, Christmas and other picture greeting cards, printed by any process,
                   with or without trimmings                                                                     15                6,5
      49.10        Calendars of any kind, of paper or paperboard, including calendar blocks                      19   .             6
      49.11        Other printed matter, including printed pictures and photographs :
                   A. Sheets (not being trade advertising material), not folded, merely with illus­
                        trations or pictures not bearing a text or caption, for editions of books or period­
                        icals which are published in different countries in one or more languages (a) . . .     Free              Free
                    B. Other     .                                                                               16                5,8
    (a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 214                                       Official Journal of the European Communities                                   8.12.86
                                                          SECTION XI
                                            TEXTILES AND TEXTILE ARTICLES
Notes
1 . This Section does not cover :
    (a) Animal brush making bristles or hair (heading No 05.02); .horsehair or horsehair waste (heading No 05.03);
    (b) Human hair or articles of human hair (heading No 05.01 , 67.03 or 67.04), except straining cloth of a kind
         commonly used in oil presses and the like (heading No 59.17);
    (c) Vegetable materials falling within Chapter 14 ;
    (d) Asbestos of heading No 25.24 or article of asbestos and other products of heading No 68.13 or 68. i4 ;
    (e) Articles falling within heading No 30.04 or 30.05 (for example, wadding, gauze, bandages and similar articles for
         medical or surgical purposes, sterile surgical suture materials) ;
    (f) Sensitised textile fabric (heading No 37.03);
    (g) Monofil of which any cross-sectional dimension exceeds 1 mm and strip (artificial straw and the like) of a width
         exceeding 5 mm, of artificial plastic material (Chapter 39) or plaits or fabrics of such monofil or strip
         (Chapter 46) ;
    (h) Woven textile fabrics, felt, bonded fibre fabrics or similar bonded yarn fabrics, impregnated, coated, covered or
         laminated with rubber, and articles thereof, falling within Chapter 40 ;                               • '
    (ij) Skins with their wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, "falling within
         heading No 43.03 or 43.04 ;
    (k) Articles of textile materials falling within heading No 42.01 or 42.02 ;
    (1)  Products and articles of Chapter 48 (for example, cellulose wadding);
    (m) Footwear or parts of footwear, gaiters or leggings or similar articles classified ill Chapter 64 ;
    (n) Headgear or parts thereof falling within Chapter 65 ;
    (o) Hair nets (heading No 65.05 or 67.04, as the case may be);
    (p) Goods falling within Chapter 67 ;
    (q) Abrasive-coated threads, cords or fabric (heading No 68.06);
    (r) Glass fibre or articles of glass fibre, other than embroidery with glass thread on a visible ground of fabric
         (Chapter 70); '
    (s) Articles falling within Chapter 94 (furniture and bedding) ; or
    (t) Articles falling within Chapter 97 (for example, toys, games and sports requisites).
2. (A) Goods classifiable in any heading in Chapters 50 to 57 and of a mixture of two or more textile materials are to
         be classified as if consisting wholly of that one textile material which predominates in weight over any other
         single textile material.
 ---pagebreak--- 8.12.86                                 Official Journal of the European Communities                                      215
   (B) For the purposes of the above rule :
       (a) Metallised yarn is to be treated as a single textile material and its weight is to be taken as the aggregate of
           the weight of the textile and metal components ; for the classification of woven fabrics, metal thread is to be
           regarded as a textile material ;
       (b) Where a heading refers to goods of different textile materials (for example : (i) silk and waste silk, (ii) carded
           sheep's or lambs' wool and combed sheep's or lambs' wool), such materials are to be treated as a single
           textile material .
   (C) The provisions of paragraphs (A) and (B) above are to be applied also to the yarns referred to in Notes 3 and 4
       below.
3. (A) For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple or
       cabled) of the following descriptions are to be treated as "twine, cordage, ropes and cables" :
       (a) Of silk, noil or other waste silk, of a weight exceeding 2 g/m (2 000 tex);
       (b) Of man-made fibres (including yarn of two or more monofil of Chapter 51), of a weight exceeding 1 g/m
           (1 000 tex);
       (c) Of true hemp or flax :
           (i) Polished or glazed, of which the length per kilogram, multiplied by the number of constituent strands, is
                 less than 7 000 m ;
           (ii) Not polished or glazed and of a weight exceeding 2 g/m ;                        A
       (d) Of coir, consisting of three or more plies ;
       (e) Of other vegetable fibres, of a weight exceeding 2 g/m ; or
       (f) Reinforced with metal.
   (B) Exceptions :
       (a) Yarn of sheep's or lambs' wool or other animal hair and paper yarn, other than yarn reinforced with metal ;
       (b) Continuous filament tow for the manufacture of man-made fibres (discontinuous), and multifilament yarn
           without twist or with a twist of less than five turns per metre ;
       (c) Silkworm gut, imitation catgut of silk or of man-made fibres, and monofil of Chapter 5 1 ;
       (d) Metallised yarn, not being yarn reinforced with metal ; and
       (e) Chenille yarn and gimped yarn.
4. (A) For the purposes of Chapters 50, 51 , 53, 54, 55 and 56, the expression "put up for retail sale" in relation to yarn
       means, subject to the exceptions in paragraph (B) below, yarn put up :
       (a) In balls or on cards, reels, tubes or similar supports, of a weight (including support) not exceeding :
           (i) 200 grams in the case of flax and ramie ;
           (ii) 85 grams in the case of silk, noil or other waste silk, and man-made fibres (continuous); or
           (iii) 125 grams in other cases ;
       (b) In hanks or skeins of a weight not exceeding :
           (i) 85 grams in the case of silk, noil or other waste silk, and man-made fibres (continuous); or
           (ii) 125 grams in other cases ;
 ---pagebreak---  216                                      Official Journal of the European Communities                               8 . 12.86
          (c) In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render
              them independent one of the other, each of uniform weight not exceeding :
              (i)    85 grams in the case of silk, noil or other waste silk, and man-made fibres (continuous); or
              (ii) 125 grams in other cases .
     (B) Exceptions :
          (a) Single yarn of any textile material, except :
              (i) Single yarn of sheep's or lambs' wool or of fine animal hair, unbleached ; and
              (ii) Single yarn of sheep's or lambs' wool or of fine animal hair, bleached, dyed or printed, of a length less
                   than 2 000 m/kg ;
         (b) Multiple or cabled yarn, unbleached :
              (i) Of silk, noil or other waste silk, however put up ; or
              (ii) Of other textile material except sheep's or lambs' wool or fine animal hair, in hanks or skeins ;
         (c) Multiple or cabled yarn of silk, noil or other waste silk, bleached, dyed or printed, of a length not less than
              75 000 m/kg, measured multiple ; and
         (d) Single, multiple or cabled yarn of any textile material :
              (i) In cross-reeled hanks or skeins ; or
              (ii) Put up on supports or in some other manner indicating its use in the textile industry (for example, on
                   cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for
                   embroidery looms).
    (C) The above provisions relating to flax and ramie are also applicable in respect ofhemp.
5 . (a) For the purposes of heading No 55.07 and subheading 56.07 A I, "gauze" means a fabric with a warp composed
         wholly or in part of standing or ground threads and crossing or doup threads which cross the standing or
         ground threads making a half turn, a complete turn or more to form loops through which weft threads pass.
    (b) For the purposes of heading No 58.08, "plain" means consisting solely of a single series of regular meshes of the
         same shape or size without any pattern or filling-in of the meshes. In applying this definition no account is to be
         taken of any minor open spaces which are inherent in the formation of the meshes.
6. For the purposes of this Section, the expression "made up" means :
    (a) Cut otherwise than into rectangles ;                                                                                   /
    (b) Made and finished by weaving and ready for use (or merely needing separation by cutting dividing threads) and
         not requiring sewing or further fabrication (for example, certain dusters, towels, table cloths, scarf squares and
         blankets) ;
    (c) Hemmed or with rolled edges (except fabrics in the piece which have been cut from wider pieces and hemmed or
         rolled merely to prevent unravelling), or with a knotted fringe at any of the edges ;
    (d) Cut to size and having undergone a process of drawn thread work;
 ---pagebreak--- 8 . 12.86                                   Official Journal of the European Communities                                              217
    (e) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of
          identical material joined end to end and piece goods composed of two or more fabrics assembled in layers,
          whether or not padded).
7. The headings of Chapters 50 to 57 and, except where the context otherwise requires, the headings of Chapters 58 to
    60, are to be taken not to apply to goods made up within the meaning of Note 6 above. Chapters 50 to 57 are to be.
    taken not to apply to goods falling within Chapter 58 or 59.
8 . The woven fabrics of Chapters 50 to 57 are to be taken to include fabrics consisting of layers of parallel textile yarns
    superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an
    adhesive or by thermal bonding.
Additional Note
Textile goods, classifiable in any heading in Chapters 58 to 63 and containing two or more textile materials, shall, where
appropriate, be classified within the headings of those Chapters as if consisting wholly of that one textile material which
predominates in weight over any other single textile material. The provisions ofNote 2 (B) to this Section shall also apply.
For the application ofthis rule :
(a) Where appropriate, only the part which determines the classification under interpretative Rule 3 shall be taken into
     account;
(b) In the case of textile products consisting ofa groundfabric and a pile or looped surface, no account shall be taken of the
     groundfabric;
(c) In the case of embroidery ofheading No 58.10, only the ground fabric shall be taken into account. However, embroidery
     without visible ground shall be classified with reference to the embroidering threads alone.
                                                               CHAPTER 50
                                                       SILK AND WASTE SILK
                                                                                                                    Rate of duty
     Heading                                                                                               Autonomous       Conventional
     number                                             Description
                                                                                                                %                  %
        1                                                    2                                                   3                 4
      50.01       Silkworm cocoons suitable for reeling                                                         2                  1
      50.02       Raw silk (not thrown)                                                                       • 10                3,8
      50.03       Silk waste (including cocoons unsuitable for reeling, silk noils and pulled or garnetted
                  rags)                                                                                        Free              Free
 ---pagebreak--- 218                                    Official Journal of the European Communities -                                       8.12 . 86
                                                                                                             Rate of duty
    Heading                                        Description                                       Autonomous      Conventional ·
     number
                                                                                                          %                 %
        1                                               2                                                  3                4
      50.04 Silk yarn, other than yarn of noil or other waste silk, not put up for retail sale ....     . 12               4,9
      50.05 Yarn spun from noil or other waste silk, not put up for retail sale :
            A. Spun from waste silk, other than noil                                                       7               2,9
            B. Other                                                                                       5               2,2
                                                           1
    [50.06]
     50.07  Silk yarn and yarn spun from noil or other waste silk, put up for retail sale ; silk­
            worm gut; imitation catgut of silk :
            A. Silk yarn             '                                                                    13               6,2
            B. Yarn spun from noil or other waste silk                                                    11               3,8
            C. Silkworm gut; imitation catgut of silk                                                      7               2,9
    [50.08]
     50.09  Woven fabrics of silk, of noil or pther waste silk :
            A. Of silk or of waste silk other than noil :
                    I. Crepes                                                                             17             ' 6,9
                   II. Pongee, habutai, honan, shantung, corah and similar Far Eastern fabrics,
                       wholly of silk (not mixed with noil or other waste silk or with other textile
                       materials) :
                       a) Plain-woven, unbleached or not further processed than scoured ....              16               5,3
                       b) Other                                                                           17               7,5
                  III. Other                                                                              17               7,2
            B. Of noil silk                                                                               17                3
    [50.10]
 ---pagebreak--- 8 . 12.86                                    Official Journal of the European Communities                                 219
                                                                   CHAPTER H
                                                  MAN-MADE FIBRES (CONTINUOUS)
Notes
1 . Throughout the Tariff, the term "man-made fibres" means fibres or filaments of organic polymers produced by
    manufacturing processes, either :
    (a) By polymerisation or condensation of organic monomers, for example, polyamides, polyesters, polyurethanes and
         polyvinyl derivatives ; or
    (b) By chemical transformation of natural organic polymers (such as cellulose, casein, proteins and algae), for
         example, viscose rayon, cuprammonium rayon (cupra), cellulose acetate and alginates .
    The terms "synthetic" and "regenerated", used in relation to man-made fibres, mean :
    — synthetic : fibres and filaments as defined in paragraph (a);
    — regenerated : fibres and filaments as defined in paragraph (b).
2. Heading No 51.01 is to be taken not to apply to continuous filament tow of man-made fibres falling within
    Chapter 56 .
3. The expression "yarn of man-made fibres (continuous)" is to be taken not to apply to yarn (known as "ruptured
    filament yarn") of which the majority of the filaments have been ruptured by passage through rollers or other devices
    (Chapter 56),
4 . Monofil of man-made fibre materials of which no cross-sectional dimension exceeds 1 mm is to be classified in
    heading No 51.01 when of a weight less than 6,6 mg/m (6,6 tex) and in heading No 51.02 in other cases. Monofil of
    which any cross-sectional dimension exceeds 1 mm is to be classified in Chapter 39.
    Strip (artificial straw and the like) of man-made fibre materials is to be classified in heading No 51.02 when of a
    width not exceeding 5 mm and in Chapter 39 in other cases.
                                                                                                        Rate of duty
     Heading                                                                                     Autonomous     Conventional
     number                                                  Description
                                                                                                     %                %
        1                                                        2                                    3               4
      51.01        Yarn of man-made fibres (continuous), not put up for retail sale :
                   A. Yarn of synthetic textile fibres                                               15               9
                   B. . Yarn of regenerated textile fibres :
                           I. Hollow-filament yarn                                                 . 15              2,2   .
                          II. Other                                                                  15              9,5
 ---pagebreak---           t
220                                    Official Journal of the European Communities                                    8 . 12.86
                             .                                                                            Rate of duty
    Heading                                        Description                                     Autonomous     Conventional
  , number
                                                                                                        %               %
        1                                                2                                              3               4
     51.02  Monofil, strip (artificial straw and the like) and imitation catgut, of man-made fibre
            materials :
            A. Of synthetic textile materials :
                     I. Monofil                                                                        13              5,8
                    II . Other                                                                         14              6,3
            B. Of regenerated textile materials :
                     I. Monofil                                                                         9              3,5
                    II. Other                                                                          10              3,8
     51.03  Yarn of man-made fibres (continuous), put up for retail sale :
            A. Yarn of synthetic textile fibres                                                        19               6
            B. Yarn of regenerated textile fibres                                                      18              5,8
     51.04  Woven fabrics of man-made fibres (continuous), including woven fabrics of monofil
            or strip of heading No 51.01 or 51.02 :
            A. Woven fabrics of synthetic textile fibres :
                     I. For tyres                                                                      21              11
                    II. Fabrics containing elastomeric yarn                                            21              11
                   III. Fabrics made from strip or the like of polyethylene or polypropylene, of a
                         width of :
                         a) Less than 3 m                                                              21              11
                         b) 3 m or more                                                                21              11
                   IV. Other                          .*                                               21              U
            B. Woven fabrics of regenerated textile fibres :
                     I. For tyres                                                                      20              11
                    II. Fabrics containing elastomeric yarn                                            20              11
                   III. Other                                                                          20              11
 ---pagebreak--- 8 . 12.86                              Official Journal of the European Communities                                      221
                                                             CHAPTER 52
                                                     METALLISED TEXTILES
                                                                                                       Rate of duty
     Heading                                           Description                              Autonomous     Conventional
     number
                                                                                                    %               %
        1                                                  2                                         3               4
      52.01  Metallised yarn, being textile yarn spun with metal or covered with metal by any
             process                                                                                10              4,9
      52.02  Woven fabrics of metal thread or of metallised yarn, of a kind used in articles of
             apparel, as furnishing fabrics oir the like                                            17              5,6
 ---pagebreak---  222                                        Official Journal of the European Communities                                      8 . 12.86
                                                               CHAPTER 53
                                                WOOL AND OTHER ANIMAL HAIR
 Note
 The expression "fine animal hair" means hair of alpaca, llama, vicuna, yak, camel, Angora, Tibetan, Kashmir and
 similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria and musk-rat.
                                                                                                               Rate of duty
     Heading                                                                                           Autonomous *    Conventional
     number                                             Description
                                                                                                             %                %
         1                                                   2                                               3                4
      53.01       Sheep's or lambs' wool, not carded or combed .                                          Free              Free
      53.02       Other animal hair (fine or coarse), not carded or combed :
                  A. Coarse animal hair, prepared (for example, bleached, dyed) and artificially
                      curled                                                                               . 3               1,4
                  B. Other                                                           ,                    Free              Free
      53.03       Waste of sheep's or lambs' wool or of other animal hair (fine or coarse), not pulled
                  or garaetted                                                                            Free              Free
      53.04       Waste of sheep's or lambs' wool or of other animal hair (fine or coarse), pulled or
                  garnetted (including pulled or garnetted rags)                                          Free             Free
      53.05       Sheep's or lambs' wool or other animal hair (fine or coarse), carded or combed ....        3              2,5
      53.06     , Yarn of carded sheep's or lambs' wool (woollen yarn), not put up for retail sale :
                  A. Containing 85 % or more by weight of wool or of wool and fine animal hair . .         3,8               (a)
                  B. Other                                                                           .      10              5,3
      53.07       Yarn of combed sheep's or lambs' wool (worsted yarn), not put up for retail sale :
                                                                                                                                   ,
                  A. Containing 85 % or more by wjeight of wool or of wool and fine animal hair :
                          I. Containing 85 % or more by weight of wool                                       5              3,8
                         II. Containing 85 % or more by weight of wool and fine animal hair                  5              6,2
                  B. Other :
                          I. Containing a total of more than 10 % by weight of textile materials of
                             Chapter 50                                                                      7              2,9
                         II. Other                                                                          10              6,2
      53.08       Yarn of fine animal hair (carded or combed), not put up for retail sale :
                  A. Carded                                                                                  5              3,2
                  B. Combed                                                                                  5              3,2
      53.09       Yarn of horsehair or of other coarse animal hair, not put up for retail sale               9              3,5
(a) Sec Annex.
 ---pagebreak--- 8 . 12.86                                    Official Journal of the European Communities                                          223
                                                                                                                 Rate of duty
     Heading                                             Description                                      Autonomous     Conventional
     number
                                                                                                              %                %
        1                                                    2                                                 3               4
      53.10        Yarn of sheep's or lambs' wool, of horsehair or of other animal hair (fine or coarse),
                   put up for retail sale                                                                     11              6,5
      53.11        Woven fabrics of sheep's or lambs' wool or of fîne animal hair: i
                   A. Containing 85 % or more by weight of such fibres   v
                                                                                                              13              (a)
                   B. Other :
                           I. Containing a total of more than 1 0 % by weight of textile materials of
                              Chapter 50 . . ,                                                                17              7,2
                          II. Other                                                                           18              17
      53.12        Woven fabrics of horsehair or of other coarse animal hair                                  16              5,3
     [53.13 ]                                                      .
    (a) See Annex.
 ---pagebreak--- 224                                            Official Journal of the European Communities                                                     8 . 12 . 86
                                                                    CHAPTER 54
                                                                FLAX AND RAMIE
                                                                                                                                  Rate of duty
   Heading                                                   Description                                                  Autonomous      Conventional
    number
                                                                                                                               %                %
       1                                                          2                                                            3                 4
     54.01          Flax, raw or processed but not spun ; flax tow and waste (including pulled or
                    garnetted rags)                                                                                          Free               —
    54.02           Ramie, raw or processed but not spun ; ramie noils and waste (including pulled or
                    garnetted rags)                                                                                          Free              Free
    54.03           Flax or ramie yarn, not put up for retail sale :
                    A. Flax yarn, polished or glazed                                                                          16               5,8
                    B. Other :
                            I. Single, measuring per kg :
                               a) 45 000 m or less                                                             i . .          10             4,6 (a)
                               b) More than 45 000 m                                                                           6               3,8
                           II. Multiple or cabled                                                                             10               4,9
    54.04           Flax or ramie yarn, put up for retail sale :
                   A. Flax yarn, polished or glazed                                                                           16               6,2
                    B. Other                                                                                                  17               5,6
    54.05          "Woven fabrics of flax or of ramie                                                                         21                14
  (a) Duty reduced to 1,8 % in respect of unbleached flax yarn (other than tow yarn) of a length of 30 000 m or less per kilogram, intended for the
       manufacture of multiple or cabled yarn for the footwear industry or for whipping cables, within the limits of an annual quota of 400 tonnes to
      be granted , by the competent authorities. The granting of such quotas shall, moreover, be subject to conditions to be determined by the
      competent authorities.
 ---pagebreak--- 8.12.86                             Official Journal of the European Communities                                              225
                                                         CHAPTER 55
                                                          COTTON
                                                                                                            Rate of duty
   Heading                                        Description                                       Autonomous      Conventional
   number
                                                                                                        %                 %
      1                                                2                                                 3                 4
    55.01  Cotton, not carded or combed                                                                Free              Free
    55.02  Cotton linters                                                                              Free              Free
    55.03  Cotton waste (including pulled or garnetted rags), not carded or combed                     Free              Free
    55.04  Cotton, carded or combed                                                                      3                1,4
    55.05  Cotton yarn, not put up for retail sale :
           A. Multiple or cabled, finished, in balls or on cards, reels, tubes or similar supports,
              of a weight (including support) not exceeding 900 g                                       10                 6
           B. Other :
                  I. Measuring, per single yarn, 120 000 m or more per kg :
                      a) Single yarns                                                                   10                 4
                      b) Other                                                                          10                 6
                 II. Other                                                                              10                 6
    55.06  Cotton yarn, put up for retail sale                                                          16                 9
    55.07  Cotton gauze                                                                                 15               5,8
    55.08  Terry towelling and similar terry fabrics, of cotton                                         18                10
    55.09  Other woven fabrics of cotton :
           A. Containing 85 % or more by weight of cotton :
                  L Of a width of less than 85 cm                                                       17                10
                 II . Other                                                                             17                10
           B. Other :
                  I. Of a width of less than 85 cm                                                      19                10
                 II. Other .                                                                            19                10
 ---pagebreak--- 226                                        Official Journal of the European Communities                                   8 . 12.86
                                                             CHAPTER 56
                                             MAN-MADE FIBRES (DISCONTINUOUS)
Note
Heading No 56.02 is to be taken to apply only to continuous filament tow of man-made fibres, consisting of parallel
filaments of a uniform length equal to the length of the tow, meeting the following specification :
(a) Length of tow exceeding 2 metres ;
(b) Twist less than five turns per metre ;
(c) Weight per filament less than 6,6 mg/m (6,6 tex);                                                 *
(d) In the case of filaments described in Note 1 (a) to Chapter 51 , the tow must be drawn, that is to say, be incapable of
    being stretched "by more than 100 % of its length ;
(e) Total weight of tow more than 2 g/m (2 000 tex).
Tow of a length not exceeding 2 metres is to be classified in heading No 56.01 .
                                                                                                            Rate of duty
    Heading                                            Description                                   Autonomous     Conventional
    number
                                                                                                         %                %
       1                                                   2                                              3               4
     56.01      Man-made fibres (discontinuous), not carded, combed or otherwise prepared for
                spinning :
                A. Synthetic textile fibres                                                              14              7,5
                B. Regenerated textile fibres                                i                           12               8
     56.02      Continuous filament tow for the manufacture of man-made fibres (discontinuous) :
                A. Of synthetic textile fibres                                                           14              7,5
                B. Of regenerated textile fibres                                           : . . . .     12              7,5
     56.03      Waste (including yarn waste and pulled or garnetted rags) . of man-made fibres
                (continuous or discontinuous), not carded, combed or otherwise prepared for
                spinning :
                A. Of synthetic textile fibres                                                           14               7
                B. Of regenerated textile fibres                                                         12               8
     56.04      Man-made fibres (discontinuous or waste), carded, combed or otherwise prepared for
                spinning :
                A. Synthetic textile fibres                                                              14               8
                B. Regenerated textile fibres                                                            13              10
 ---pagebreak--- 8 . 12.86                              Official Journal of the European Communities                                        227
                                                                                                         Rate of duty
     Heading                                       Description                                    Autonomous     Conventional
     number
                                                                                                      %               %
        1                                              2                                               3               4
      56.05  Yarn of man-made fibres (discontinuous or waste), not put up for retail sale :
             A. Of synthetic textile fibres                                                           15               9
             B. Of regenerated textile fibres                                                         14               9
      56.06  Yarn of man-made fibre (discontinuous or waste), put up for retail sale :
             A. Of synthetic textile fibres                                                           19               9
             B. Of regenerated textile fibres                                                         19               9
      56.07  Woven fabrics of man-made fibres (discontinuous or waste) :
             A. Of synthetic textile fibres :
                    I. Gauze weighing not less than 80 g/m2 but not more than 120 g/m2 ....           21              10
                   II . Other                    !                                          : . .     21              11
             B. Of regenerated textile fibres                                                         19              11
 ---pagebreak--- 228                                       Official Journal of the European Communities                                       8 . 12.86
                                                               CHAPTER 57
            OTHER VEGETABLE TEXTILE MATERIALS ; PAPER YARN AND WOVEN FABRICS OF PAPER YARN
                                                                                                               Rate of duty
    Heading                                              Description                                   Autonomous      Conventional
     number
                                                                                                         ' %                 %
        1                                                    2                                              3                 4
      57.01     True hemp (Cannabis sativa), raw or processed but not spun; tow and waste of true
                hemp (including pulled or garnetted rags or ropes)                                        Free               —
      57.02     Manila hemp (abaca) (Musa textilis), raw or processed but not spun ; tow and waste
                of manila hemp (including pulled or garnetted rags or ropes)                              Free              Free
     57.03      Jute and other textile bast fibres not elsewhere specified, or included, raw or
                processsed but not spun ; tow and waste thereof (including pulled or garnetted rags or
                ropes)                                                                                    Free              Free
     57.04      Other vegetable textile fibres, raw or processed but not spun; waste of such fibres
                (including pulled or garnetted rags or ropes)                                             Free              Free
    [57.05]
     57.06      Yarn of jute or of other textile bast fibres of heading No 57.03                           10               5,3
     57.07      Yarn of other vegetable textile fibres ; paper yarn:
                A. Yarn of true hemp :
                        I. Not put up for retail sale :
                           a) Polished or glazed                                                           16               5,8
                           b) Other                                                                        10                3
                       II. Put up for retail sale                                                          16               4,9
                B. Coir yarn                                                                              Free             Free
                C. Paper yarn                                                                              10               5,3
                D. Other                                                                                   10               3,8
    [57.08]
    [57.09]
     57.10      Woven fabrics of jute or of other textile bast fibres of heading No 57.03 :
                A. Of a width of not more than 150 cm and weighing per square metre :
                        I. Less than 310g                                                                  23               8,9
                       II. Not less than 310 g but not more than 500 g                                     23               8,7
                      III. More than 500 g                                                                 23               7,7
                B. Of a width of more than 150 cm                                                          23               9,3
     57.11      Woven fabrics of other vegetable textile fibres ; woven fabrics of paper yarn :
                A. Of true hemp                                                                            21               6,3
                B. Of paper yarn                                                                           19               5,8
                C. Other                                                                                   20               6,2
   [57.12]
 ---pagebreak--- 8 . 12 . 86                              Official Journal of the European Communities                                   229
                                                          CHAPTER 58
            CARPETS, MATS, MATTING AND TAPESTRIES ; PILE AND CHENILLE FABRICS ; NARROW FABRICS ;
                           TRIMMINGS ; TULLE AND OTHER NET FABRICS ; LACE ; EMBROIDERY
Notes
1 . The headings of this Chapter are to be taken not to apply to coated or impregnated fabrics, elastic fabrics or elastic
    trimmings, machinery belting or other goods falling within Chapter 59. However, embroidery on any textile base falls
    within heading No 58.10 .
2. In headings Nos 58.01 and 58.02, the words "carpets" and "rugs" are to be taken to extend to similar articles having
    the characteristics of floor coverings but intended for Use for other purposes. These headings are to be taken not to
    apply to felt carpets, which fall within Chapter 59.
3 . For the purposes of heading No 58.05, the expression "narrow woven fabrics" means :
    (a) Woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with
          selvedges (woven, gummed or made otherwise) on both edges ;
    (b) Tubular woven fabrics of a flattened width not exceeding 30 cm ; and
    (c) Bias binding with folded edges, of a width when unfolded not exceeding 30 cm.
    Narrow woven fabrics in the form of fringes are to be treated as falling within heading No 58.07.
4. Heading No 58.08 is to be taken not to apply to nets or netting in the piece made of twine, cordage or rope, which
    are to be taken as falling within heading No 59.05 .
5. In heading No 58.10, the expression "embroidery" means, inter alia, embroidery with metal or glass thread on a
    visible ground of textile fabric, and sewn applique work of sequins, beads or ornamental motifs of textile or other
    materials. The heading is to be taken not to apply to needlework tapestry (heading No 58.03).
6. The headings of this Chapter are to be taken to include goods of the descriptions specified therein when made of
    metal thread and of a kind used in apparel, as furnishings or the like.
Additional Note
For the purposes of applying the maximum rate of duty provided for in respect of carpets, carpeting and rugs falling within
subheading 58.01 A II, the dutiable surface shall not include the heading, the selvedges and the fringes.
 ---pagebreak--- 230                                       Official Journal of the European Communities                                     8 . 12.86
                                                                                                             Rate of duty
    Heading                                            Description                                   Autonomous      Conventional
    number
                                                                                                          %                 %
        1                                                   2                                              3                4
     58.01   Carpets, carpeting and rugs, knotted (made up or not) :
             A. Of wool or of fine animal hair :
                       I. Containing a total of more than 10 % by weight of silk or of waste silk
>
                          other than noil                                                                 40               8,9
                     II. Other                                                                            32               9,6
                                                                                                     subject to       subject to
                                                                                                      a max. of       a max. of '
                                                                                                       5 ECU          2,80 ECU
                                                                                                       per m2           per m2
             B. Of silk, of waste silk other than noil, of synthetic textile fibres, of yarn falling
                 within heading No 52.01 or of metal threads                                             40                8,9
             C. Of other textile materials                                                               24               6,9
     58.02   Other carpets, carpeting, rugs, mats and matting, and "Kelem", "Schumacks" and
             "Karamanie" rugs and the like (made up or not) :
            A. Carpets, carpeting, rugs, mats and matting :
                      I. Coir mats and matting                                                           23                 8
                    II . Other :
                          a) Tufted carpets, carpeting, rugs, mats and matting                           23                14
                          b) Other                                                                       23               8,9
            B. "Kelem", "Schumacks" and "Karamanie" rugs and the like                                    21               6,3
    58.03   Tapestries, handmade, of the type Gobelins, Flanders, Aubusson, Beauvais and the
            like, and needleworked tapestries (for example, petit point and cross stitch) made in
            panels and the like by hand                                                                  21               5,6
    58.04   Woven pile fabrics and chenille fabrics (other than terry towelling or similar terry
            fabrics of cotton falling within heading No 55.08 and fabrics falling within heading
            No 58.05)                                                                                    19                15
    58.05   Narrow woven fabrics, and narrow fabrics (bolduc) consisting of warp without weft
            assembled by means of an adhesive, other than goods falling within heading
            No 58.06 :
            A. Narrow woven fabrics :
                      I. Pile fabrics or chenille fabrics :
                          a) Of man-made fibres or of cotton                                             21               6,3
                          b) Of silk, of noil silk or of other waste silk                                20               6,2.
                          c) Of other textile materials                                                  18               4,9
                    II . Other                                                                           18               7,5
            B. Bolduc                                                                                    16               6,2
    58.06   Woven labels, badges and the like, not embroidered, in the piece, in strips or cut to
            shape or size                                                                                20               6,2
    58.07   Chenille yarn (including flock chenille yarn), gimped yarn (other than metallised yarn
            of heading No 52.01 and gimped horsehair yarn); braids and ornamental trimmings
            in the piece ; tassels, pompons and the like :                                     *
            A. Braids of a width of 5 cm or less, of man-made fibres (including monofil or strip
                of heading No 51.01 or 51.02), of flax, of ramie or of vegetable textile fibres of
                Chapter 57                                                                   : . . .     13              4,6
            B. Other                                           ;                                         16               5,3
 ---pagebreak--- 8 . 12.86                              Official Journal of the European Communities                                            231
                                                                                                             Rate of duty
     Heading                                         Description                                      Autonomous     Conventional
     number
                                                                                                          %                %
        1                                                2                                                 3                4
      58.08  Tulle and other net fabrics (but not including woven, knitted or crocheted fabrics),
             plain :
             A. Tulle or other net fabrics not comprised in B below                              . .;     20              6,2
             B. Knotted net fabrics                                                                       22              6,5
      58.09  Tulle and other net fabrics (but not including woven, knitted or crocheted fabrics),
             figured; handmade or mechanically made lace, in the piece, in strips or in motifs :
             A. Tulle and other net fabrics                                                               22               13
             B. Lace :
                      I. Handmade                                                                         20               13
                     II. Mechanically made                                                                23              11,5
      58.10  Embroidery, in the piece, in strips or in motifs :
             A. Embroidery without visible ground :
                      I. Of a value of more than 35 ECU per kg net weight .                               17              5,8
                     II. Other                                                                            17               13
             B. Other :
                      I. Of a value of more than 17,5 ECU per kg net weight                               17              5,8
                     II. Other                                                                            17              7,2
 ---pagebreak--- 232                                     Official Journal of the European Communities                                 8 . 12.86
                                                          CHAPTER 59
           WADDING AND FELT ; TWINE, CORDAGE, ROPES AND CABLES ; SPECIAL FABRICS ; IMPREGNATED
                AND COATED FABRICS ; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE
Notes
1 . (A) For the purposes of this Chapter, the expression "textile fabric" is to be taken to apply only to the textile fabrics
         of Chapters 50 to 57 and headings Nos 58.04 and 58.05, the braids and trimmings in the piece of heading
         No 58.07, the tulle and other net fabrics of headings Nos 58.08 and 58.09, lace of heading No 58.09 and the
         knitted and crocheted fabrics of heading No 60.01 .
    (B) Throughout the Tariff, the term "felt" is to be taken to include fabrics consisting of a web of textile fibres the
         cohesion of which has been enhanced by a stitch-bonding process using fibres from the web itself.
2 . (A) Heading No 59.08 is to be taken to apply to textile fabrics impregnated, coated, covered or laminated with
         preparations of cellulose derivatives or of other artificial plastic materials whatever the weight per square metre
         and whatever the nature of the plastic material (compact, foam, sponge or expanded).
         It does not, however, cover :
         (a) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters
              50 to 58 and 60); for the purpose of this provision, no account should be taken of any resulting change of
              colour;
         (b) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm at a
              temperature between 15 and 30 °C (usually Chapter 39); or
         (c) Products in which the textile fabric is either completely embedded in artificial plastic material or coated or
              covered on both sides with such material (Chapter 39).
    (B) Heading No 59.12 does not apply to :
         (a) Fabrics in which the impregnation or coating cannot be seen with the naked eye (usually Chapters 50 to 58
              and 60); for the purpose of this provision, no account should be taken of any resulting change of colour;
         (b) Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the
              like) ;
         (c) Fabrics covered with flock, dust, powdered cork or the like and bearing designs resulting from these
              treatments ; or
         (d) Fabrics finished with normal dressings having a basis of amylaceous or similar substances.
3 . In heading No 59.11 the expression "rubberised textile fabrics" means :
    (a) Textile fabrics impregnated, coated, covered or laminated with rubber :
         (i) Weighing not more than 1 500 g/m2 ; or
         (ii) Weighing more than 1 500 g/m2 and containing more than 50 °/o by weight of textile material ;
    (b) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square
        metre ; and
    (c) Plates, sheets and strip, of expanded, foam or sponge rubber, combined with textile fabric, other than those,
        falling in Chapter 40 by virtue of the last paragraph of Note 2 to that Chapter.
4. Heading No 59.16 is to be taken not to apply to :
    (a) Transmission, conveyor or elevator belting of a thickness of less than 3 mm ; or
 ---pagebreak--- 8.12 . 86                                        Official Journal of the European Communities                                      233
    (b) Transmission, conveyor or elevator belts or belting of textile fabric impregnated, coated, covered or laminated
           with rubber or made from textile yarn or cord impregnated or coated with rubber (heading No 40.10).
5 . Heading No 59.17 is to be taken to apply to the following goods which are to be taken as not falling within any
    other heading of Section XI :
    (a) Textile products (other than those having the character of the products of headings Nos 59.14 to 59.16), the
           following only :
          (i)   Textile fabric, felt and felt-lined woven fabric, coated, covered or laminated with rubber, leather or other
                material, of a kind commonly used for card clothing, and similar fabric of a kind commonly used in
                machinery or plant;
          (ii) Bolting cloth ;
          (iii) Straining cloth of a kind commonly used in oil presses and the like, of textile fibres or of human hair;
          (iv) Woven textile fabrics, whether or not felted, impregnated or coated, of a kind commonly used in paper­
                making or other machinery, tubular or endless with single or multiple warp and/or weft, or flat woven with
                multiple warp and/or weft ;
          (v) Textile fabrics reinforced with metal, of a kind commonly used in machinery or plant;
          (vi) Textile fabrics of the metallised yarn falling within heading No 52.01 , of a kind commonly used in paper­
                making or other machinery ;
         (vii) Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind
                commonly used in machinery or plant as packing or lubricating materials ;
    (b) Textile articles (other than those of headings Nos 59.14 to 59.16) of a kind commonly used in machinery or plant
         (for example, gaskets, washers, polishing discs and other machinery parts). Textile fabrics, wadding, felt or bonded
        fibre or similar bonded yarn fabrics, in the piece, cut to length or simply cut to rectangular shape, are not considered to
          be textile articles ofa kind commonly used in machinery or plant.
                                                                                                                Rate of duty
     Heading                                                 Description                                Autonomous      Conventional
     number
                                                                                                            %                   %
        1                                                        2                                           3                  4
      59.01         Wadding and articles of wadding ; textile flock and dust and mill neps :
                    A. Wadding and articles of wadding :
                                 S
                             I. Of man-made fibres :
                                 a) Rolls of a diameter of not more than 8 mm                               10                 3,8
                                 b) Other                                                                   10                 5,3
                            II . Of other textile materials . i                                             10               , 3,8
                    B. Flock and dust and mill neps :
                             I. Of man-made fibres                                                           8                 3,2
                            II . Of other textile materials                                                Free              Free
      59.02         Felt and articles of felt, whether or not impregnated or coated :
                    A. Felt in the piece or simply cut to rectangular shape                                 16                 6,7
                    B. Other                                                                                19                  6
 ---pagebreak--- 234                                     Official Journal of the European Communities                                      8 . 12.86
                                                                                                            Rate of duty
    Heading                                           Description                                  Autonomous       Conventional
    number
                                                                                                        %                 %
        1                                                  2                                            3                  4
     59.03  Bonded fibres fabrics, similar bonded yarn fabrics, and articles of such fabrics,
            whether or not impregnated or coated :
            A. Carpets and other floor coverings                                                       23                 8,9
            B. Other                                                                                   18                6,9
     59.04  Twine, cordage, ropes and cables, plaited or not                                           16                 12
     59.05  Nets and netting made of twine, cordage or rope, and made up fishing nets of yarn,
            twine, cordage or rope :
            A. Fishing nets and netting :
                     I. Of vegetable textile materials                                                 14                 11
                    II. Of other textile materials                                                     19                 11
            B. Other :
                     I. Of man-made fibres                                                             19                12,5
                    II. Of other textile materials                                                     19                  9
     59.06  Other articles made from yarn, twine, cordage, rope or cables, other than textile
            fabrics and articles made from such fabrics                                                18                5,8
     59.07  Textile fabrics coated with gum or amylaceous substances, of a kind used for the
            outer covers of books and the like ; tracing cloth; prepared painting canvas ; buckram
            and similar fabrics for hat foundations and similar uses                                   18                6,5
    59.08   Textile fabrics impregnated, coated, covered or laminated with preparations of
            cellulose derivatives or of other artificial plastic materials                             18                 12
   [59.09]
    59.10   Linoleum and materials prepared on a textile base in a similar manner to linoleum,
            whether or not cut to shape or of a kind used as floor coverings ; floor coverings
            consisting of a coating applied on a textile base, cut to shape or not                     20 .              5,3
    59.11   Rubberised textile fabrics ; other than rubberised knitted or crocheted goods :
            A. Rubberised textile fabrics not comprised in B below :
                     I. Adhesive strips, of a width not exceeding 10 cm, the coating of which
                        consists of unvulcanised natural or synthetic rubber                           16                4,6
                    II. Fabrics combined with expanded foam or sponge rubber                           18                5,8
                   III. Other :
                        a) For tyres                                                                   18                5,6
                        b) Other                                                                       18                5,6
            B. Fabrics mentioned in Note 3 (b) to this Chapter                                         15                 12
 ---pagebreak--- 8 . 12.86                                       Official Journal of the European Communities                                                      235 .
                                                                                                                                Rate of duty
      Heading                                                 Description                                              Autonomous       Conventional
      number
                                                                                                                            %                %
         1                                                        2                                                      ,   3                4
       59.12        Textile fabrics otherwise impregnated or coated; painted canvas being theatrical
                    scenery, studio back-cloths or the like                                                                 4,9              (a)
       59.13        Elastic fabrics and trimmings (other than knitted or crocheted goods) consisting of
                    textile materials combined with rubber threads                                                          18               6,5
                                                                                       O
       59.14        Wicks, of woven, plaited or knitted textile materials, for lamps, stoves, lighters,
                    candles and the like ; tubular knitted gas-mantle fabric and incandescent gas mantles
                                                                                                                            17               5,6
       59.15        Textile hose-piping and similar tubing, with or without lining, armour or accessories
                    of other materials                                                                                      19               6,5
       59.16        Transmission, conveyor or elevator belts or belting, of textile material, whether or
                    not strengthened with metal or other material                                                           14               5,1
       59.17        Textile fabrics and textile articles, of a kind commonly used in machinery or plant :
                    A. Textile fabrics, felt and felt-lined woven fabric, coated, covered or laminated
                         with rubber, leather or other material, of a kind commonly used for the manu­
                         facture of card clothing, and similar fabrics of a kind commonly used in
                         machinery or plant                                                                       .         13               5,3
                    B. Bolting cloth, whether or not made up (b):
                             I. Of silk or of waste silk other than noil                                                    10               3,2
                            II. Of other textile materials                                                                  16               4,6
                    C. Woven fabrics, felted or not, whether or not impregnated or coated, of a kind
                         commonly used in paper-making or other machinery, tubular or endless with
                         single or multiple warp and/or weft, or flat woven with multiple warp and/or
                         weft :
                             I. Of silk or of man-made fibres                                                               15               5,8
                            II. Of other textile materials                                                                  15               4,4
                    D. Other                                                                                                16                6
     (a) See Annex.
     (b) Entry under this subheading of bolting cloth, not made up, is subject to conditions to conditions to be determined by the competent auth­
         orities .
 ---pagebreak--- 236                                        Official Journal of the European Communities                                 8 . 12.86
                                                            CHAPTER 60
                                              KNITTED AND CROCHETED GOODS
Notes
1 . This Chapter does not cover :
    (a) Crochet lace of heading No 58!.09 ;
    (b) Knitted or crocheted goods falling within Chapter 59 ;
    (c) Corsets, corset-belts, suspender-belts, brassieres, braces, suspenders, garters or the like (heading. No 61.09);
    (d) Old clothing or other articles falling within Reading No 63.01 ; or
    (e) Orthopaedic appliances, surgical belts, trusses or the like (heading No 90.19).
2 . Headings Nos 60.02 to 60.06 are to be taken to apply to knitted or crocheted articles and to parts thereof :
    (a) Knitted or crocheted directly to shape, whether imported as separate items or in the form of a number of items in
        the length ;
    (b) Made up, by sewing or otherwise.
3 . For the purposes of heading No 60.06, knitted or crocheted articles are not considered to be elastic articles only by
    reason of their containing rubber thread or elastic forming merely a supporting band.
4. The headings of this Chapter are to be taken to include goods of the descriptions specified therein when made of
    metal thread and of a kind used in apparel, as furnishings or the like.
5 . For the purposes of this Chapter :
    (a) "Elastic" means consisting of textile materials combined with rubber threads ; and
    (b) "Rubberised" means impregnated, coated, covered or laminated with rubber, or made with textile thread
        impregnated, coated or covered with rubber.
6. Thoughout the Tariff, any reference to knitted goods is to be taken to include a reference to stitch-bonded goods in
    which the chain stitches are formed of textile yarn.
Additional Notes
1. A. For the purposes ofsubheading 60.05 A II b) 4 ff), "suits and co-ordinate suits " shall be considered to be sets oftwo or
        three knitted or crocheted garments comprising :                                  '
        (a) one ofthe following garments covering the lower part ofthe body:
             — trousers,
             — shorts,
             and
        (b) one or two ofthe following garments covering the upper part ofthe body:
            — jacket or blazer,
            — windcheater, waisterjacket and the like,
            — shirt,
            >— jersey, pullover, slip-over,, waistcoat, twinset, cardigan orjumper,
            — tunic or other outer garment ofsubheading 60.05 A lib) 4 mm).
        All the components ofa suit or co-ordinate suit must be ofcorresponding sizes and must be matched or co-ordinated as
        regards cut, material, colours, patterns, trimmings and standard offinish in such a way as to indicate clearly that they
        have been designed to be worn together by the same person.
 ---pagebreak--- 8 . 12.86                                   Official Journal of the European Communities                                        237
         Ifa shirtforms the only upper garment ofsuch a set it must furthermore have the same structure (same yarn, same knit)
         as the garment covering the lower part ofthe body.
         The term "suits and co-ordinate suits " shall also cover sets ofjackets or blazers and trousers or shorts which neither
         match nor co-ordinate but whose corresponding sizes indicate clearly that they are intended to be worn together by the
         same person.
                                                                               «
    B. Sets not covered by A> of which two or three components form a suit or co-ordinate suit within the meaning of this
         Additional Note, shall remain classified under subheading 60.05 A lib) 4jf) provided that the sets derive their
         essential characterfrom these components.
2. A. For the purposes ofsubheading 60.05 A lib) 4 gg), "suits and co-ordinate suits, and costumes " shall be considered to be
         sets oftwo or three knitted or crocheted garments comprising :
         (a) one ofthefollowing garments covering the lower part ofthe body:
              — trousers,
              — shorts,
              — skirt or divided skirt,
              and
         (b) one or two ofthefollowing garments covering the upper part ofthe body:
              — jacket or blazer,
              — windcheater, waisterjacket and the like,
              — blouse or shirt-blouse,
              — jersey, pullover; slip-over, waistcoat, twinset, cardigan orjumper,
              — tunic or other outer garment ofsubheading 60.05 A lib) 4 mm).
         All the components of a suit, co-ordinate suit or costume must be of corresponding sizes and must be matched or
         co-ordinated as regards cut, material, colours, patterns, trimmings and standard offinish in such a way as to indicate
         clearly that they have been designed to be worn together by the same person.
         Ifa blouse or shirt-blouse forms the only upper garment ofsuch a set it mustfurthermore have the same structure (same
         yarn, same knit) as the garment covering the lower part ofthe body.
         The term "suits and co-ordinate suits, and costumes " also covers sets ofjackets or blazers and trousers, shorts, skirts or
         divided skirts which neither match nor co-ordinate but whose corresponding sizes and standard offinish indicate
         clearly that they are intended to be worn together by the same person.
     B. Sets not covered by A, ofwhich two or three components form a suit, a co-ordinate suit or costume within the meaning
         ofthis Additional Note, shall remain classified under subheading 60.05 A II b) 4 gg) provided that the sets derive their
         essential characterfrom these components.
3. For the purposes ofsubheading 60.05 A II b) 4 kk) "ski suits " means garments or sets ofgarments which by their general
     appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist
     either of:
     (a) a "ski-overall", that is, a one-piece garment designed to cover the upper and the lower parts ofthe body; in addition to
         sleeves and a collar the ski-overall may have pockets orfootstraps; or
     (b) a "ski-ensemble ", that is, a set ofgarments composed oftwo or three pieces, put up for retail sale and comprising :
         — one garment such as an anorak, windcheater, wind-jacket or similar article, closed by a slide fastener (zipper),
             possibly with a waistcoat in addition, and
         — one pair oftrousers whether or not extending above waist-level, one pair ofbreeches or one bib and brace overall.
     The "ski-ensemble " may also consist of an overall similar to the one mentioned above and a type ofpadded, sleeveless
    jacket worn over the overall.
    All the components ofa "ski-ensemble " must be made up in a fabric ofthe same texture, style and composition whether or
     not ofthe same colour; they also must be ofcorresponding or compatible size.
 ---pagebreak--- 238                                    Official Journal of the European Communities                                  8 . 12.86
                                                                                                       Rate of duty
    Heading                                            Description                             Autonomous      Conventional
    number
                                                                                                    %                °/o
       1                                                   2                                         3                4
                                                     •
     60.01  Knitted or crocheted fabric, not elastic nor rubberised :
            A. Of wool or of fine animal hair :
                     I. Containing a total of more than 10 % by weight of textile materials of
                        Chapter 50                                                                  19               12
                   II. Other                                                                        16               12
            B. Of man-made fibres :
                    I. Of synthetic textile fibres :
                                                                                                                           -
                        a) Containing elastofibres                                                 20                12
                        b) Other :
                           1 . For curtains, including net curtain fabric                          20                12
                           2.  Rachel lace                                                         20                12
                           3 . With long pile (imitation fur)                                      20                12
                           4.  Other :
                               aa) Warp knitted fabrics :
                                    11 . Unbleached or bleached                                    20                12
                                    22. Dyed                                                       20                12
                                    33 . Printed                                                   20                12
                                    44. Made from yarns of different colours                       20                12
                               bb) Other knitted or crocheted fabrics :
                                    11 . Unbleached or bleached                                    20                12
                                    22. Dyed                                                       20                12
                                    33 . Printed                                                   20                12
                                    44. Made from yarns of different colours . .                   20                12
                  II. Of regenerated textile fibres :
                        a) For curtains, including net curtain fabric                              20                12
                        b) Other                                                                   20                12
            C. Of other textile materials :
                    I. Of cotton :
                        a) Unbleached or bleached                                                  19                12
                        b) Dyed                                                                    19                12
                        c) Printed                                                                 19                12
                        d) Made from yarns of different colours                                    19                12
                  II. Of other textile materials                                                   19                12
    60.02   Gloves, mittens and mitts, knitted or crocheted, not elastic nor rubberised :
            A. Gloves impregnated or coated with artificial plastic materials                      23               8,9
            B. Other :
                    I. Of wool or of fine animal hair . .                                          23               8,9
                  II. Of synthetic textile fibres                                                  23               8,9
                 III: Of cotton                                                                    23               8,9
                 IV. Of other textile materials . . .                                              23               8,9
 ---pagebreak--- 8,12.86                                Official Journal of the European Communities                                        239
           ,                                                                                             Rate of duty
   Heading                                            Description                                 Autonomous     Conventional
   number
                                                                                                      %'              %
      1                                                   2                                            3               4
    60.03    Stockings, under stockings, socks, ankle-socks, sockettes and the like, knitted or
             crocheted, not elastic nor rubberised :
             A. For babies                                                                            22              13
             B. Other :
                     I. Of wool or of fine animal hair :
                        a) Knee-length stockings                                                      22              13
                        b) Other                                                                      22              13
                    II. Of synthetic textile fibres :
                        a) Knee-length stockings                                                      22              13
                        b) Other :
                           1 . Women's stockings :
                                aa) Seamless                                                          22              13
                                bb) Other                                                             22              13
                           2.   Other                                               ·                 22              13
                  III. Of cotton                                                                      22              13
                  IV. Of other textile materials                                                      22              13
    60.04    Under garments, knitted or crocheted, not elastic nor rubberised :
             A. Babies' garments ; girls' garments up to and including commercial size 86 :
                     I. T-shirts :
                        a) Of cotton                                                                  21              13
                        b) Of synthetic textile fibres                                                21              13
                        c) Of regenerated textile fibres                                              21              13
                    II. Lightweight fine knit roll, polo or turtle necked jumpers and pullovers :
                        a) Of cotton                                                                  21              13
                        b) Of synthetic textile fibres                                                21              13
                        c) Of regenerated textile fibres                                              21              13
                        d) Of other textile materials (other than wool or fine animal hair)           21              13
                   III. Other :
                        a) Of wool or of fine animal hair                                             21              13
                        b) Of cotton                                                                  21              13
                        c) Of synthetic textile fibres                                                21              13
                        d) Of regenerated textile fibres                                              21              13
                        e) Of other textile materials                                                 21              13
             B. Other :
                     I. T-shirts :
                        a) Of cotton                                                                  21              13
                        b) Of synthetic textile fibres                                                21              13
                        c) Of regenerated textile fibres                                              21              13
 ---pagebreak--- 240                                   Official Journal of the European Communities                                        8 . 12.86
                                                                                                          Rate of duty
    Heading                                         Description                                   Autonomous      Conventional
    number
                                                                                                       %                  %
       1                                                2                                               3                  4
     60.04    B.  II. Lightweight fine knit roll, polo or turtle necked jumpers and pullovers :
    (cont 'd)          a) Of cotton                                                                    21                 13
                       b) Of synthetic textile fibres                                                  21                 13
                       c) Of regenerated textile fibres                                                21                 13
                       d) Of other textile materials (other than wool or fine animal hair)             21                 13
                 III. Panty-hose (tights):
                       a) Of synthetic textile fibres :
                           1 . Of yarn of a fineness of 6,6 tex or less                                21                 13
                          2.    Other                                                                  21                 13
                      b) Of other textile materials                                                    21                 13
                 IV. Other :
                      a) Of wool or of fine animal hair :
                           1 . Pyjamas and nightdresses                                               21                 13
                          2 . Underpants^ knickers and briefs                                         21                 13
                          3 . Petticoats and slips                                                    21                 13
                          4.   Other                                                                  21                 13
                      b) Of synthetic textile fibres :
                           1 . Men's and boys':
                                                                                                                      •
                               aa) Shirts                                                             21                 13
                               bb) Pyjamas                                                            21                 13
                               cc) Underpants and briefs                                              21                 13
                               dd) Other                                                              21                 13
                          2 . Women's, girls' and infants':
                               aa) Pyjamas                                                            21                 13
                               bb) Nightdresses                                                       21                 13
                               cc) Petticoats and slips                                               21                 13
                               dd) Knickers and briefs                                                21                 13
                               ee) Other                                             :                21                 13
                      c) Of regenerated textile fibres :
                          1 . Pyjamas and nightdresses                                                21                 13
                          2 . Underpants, knickers and briefs                                         21               . 13
                          3 . Petticoats and slips                                                    21                 13
                          4.   Other                                                            .     21                 13
                      d) Of cotton :
                          1 . Men's and boys':
                               aa) Shirts                                                             21                 13
                               bb) Pyjamas                                                            21                 13
                               cc) Underpants and briefs                                              21                 13
                               dd) Other                                                              21                 13
                          2 . Women's, girls' and in/ants':
                               aa) Pyjamas                                                            21                 13
                               bb) Nightdresses                                                       21                 13
                               cc) Knickers and briefs                                                21                 13
                               dd) Other                                                              21                 13
                      e) Of other textile materials                                                   21                 13
 ---pagebreak--- 8 . 12.86                               Official Journal of the European Communities                                             241
                                                                                                               Rate of duty
     Heading                                         Description                                      Autonomous       Conventional
     number
                                                                                                           %                 %
        1                                                 2                                                3                  4
      60.05  Outer garments and other articles, knitted or crocheted, not elastic nor rubberised :
             A. Outer garments and clothing accessories :
                    I. Jerseys and pullovers, containing at least 50 % by weight of wool and
                       weighing 600 g or more per article ; garments of the "cowboy" type and
                       other similar garments for amusement and play, less than commercial size
                       158 :
                       a) Jerseys and pullovers, containing at least 50 % by weight of wool and
                           weighing 600 g or more per article                                       v     21                10,5
                       b) Other                                                                           24                  8
                   II. Other :
                       a) Outer garments of knitted or crocheted textile fabrics of heading
                           No 59.08                                                                       21                 14
                       b) Other :
                           1 . Babies' garments ; girls' garments up to and including commercial
                               size 86 :
                               aa) Of wool or of fine animal hair                                         21                 14
                               bb) Of synthetic textile fibres                                            21                 14
                               cc) Of cotton                                                              21                 14
                               dd) Of other textile materials                                             21                 14
                           2 . Bathing costumes and trunks :
                               aa) Of synthetic textile fibres                                            21                 14
                               bb) Of cotton                                       .-                     21                 14
                               cc) Of other textile materials                                             21                 14
                           3.  Track suits :
                               aa) Of synthetic textile fibres                                            21
                               bb) Of cotton                                                              21                 14
                               cc) Of other textile materials                                             21                 14
                           4.  Other outer garments :
                               aa) Blouses and shirt-blouses for women, girls and infants :
                                    11 . Of silk or noil or other waste silk                              21                 14
                                    22 . Of wool or of fine animal hair                                   21                 14
                                    33 . Of synthetic textile fibres                                      21 '               14
                                    44. Of regenerated textile fibres                                     21                 14
                                    55 . Of cotton                                                        21                 14
                                    66 . Of flax or of ramie                                              21                 14
                                    77 . Of other textile materials                                       21                 14
                               bb) Jerseys, pullovers, slip-overs, waistcoats, twinsets, cardigans,
                                    bed jackets and jumpers :           ,
                                    1 1 . Men's and boys' :
                                          aaa) Of wool                                                    21                 14
                                          bbb) Of fine animal hair                                        21                 14
                                          ccc) Of synthetic textile fibres                                21                 14
                                          ddd) Of regenerated textile fibres                              21                 14
                                          eee) Of cotton                                                . 21                 14
                                          fff), Of flax or of ramie                                       21                 14
                                          ggg) Of other textile materials                                 21                 14
 ---pagebreak--- 242                                   Official Journal of the European Communities                                  8.12.86
                                                                                                       Rate of duty
    Heading                                        Description                                  Autonomous     Conventional
    number
                                                                                                     %              %
       1                                                2                                            3               4
     60.05    A. II. b) 4. bb) 22. Women's, girls' and infants':
    (cont 'd)                           aaa) Of silk or noil or other waste silk                    21              14
                                        bbb) Of wool                                                21              14
                                        ccc) Of fine animal hair                                    21              14
                                        ddd) Of synthetic textile fibres                            21              14
                                        eee) Of regenerated textile fibres                          21              14
                                        fff) Of cotton                                              21              14
                                        ggg) Of flax or of ramie                                    21              14
                                        hhh) Of other textile materials                             21              14
                           cc)    Dresses :
                                  1 1 . Of wool or of fine animal hair                              21              14
              .                   22. Of synthetic textile fibres                                   21              14
                                  33. Of regenerated textile fibres                                 21              14
                                  44 . Of cotton                                                    21              14
                                  55 . Of other textile materials                                   21              14
                           dd) Skirts, including divided skirts :
                                  1 1 . Of wool or of fine animal hair                              21              14
                                 22. Of synthetic textile fibres                                    21              14
                                 33 . Of cotton                                                     21              14
                                 44 . Of other textile materials                                    21              14
                           ee) Trousers, bib and brace overalls, breeches and shorts :
                                  1 1 . Of wool or of fine animal hair                              21              14
                                 22. Of synthetic textile fibres                                    21              14
                                 33 . Of other textile materials                                    21              14
                           ff)   Suits and co-ordinate suits (excluding ski suits), for men and
                                 boys :
                                  11 . Of synthetic textile fibres                                  21              14
                                 22 . Of other textile materials                                    21              14
                           gg) Suits and co-ordinate suits (excluding ski suits), and
                                 costumes, for women, girls and infants :
                                  1 1 . Of wool or of fine animal hair                              21              14
                                 22. Of synthetic textile fibres                                    21              14
                                 33 . Of regenerated textile fibres                                 21              14
                                 44 . Of cotton                                                     21              14
                                 55 . Of other textile materials                                    21              14
                           hh) Coats, jackets (excluding anoraks, windcheaters, waister
                                 jackets and the like) and blazers :
                                 1 1 . Of wool or of fine animal hair                               21              14
                                 22 . Of synthetic textile fibres                                   21              14
                                 33 . Of regenerated textile fibres                                 21              14
                                 44. Of cotton                                                      21              14
                                 55 . Of other textile materials                                    21              14
                           ijij) Anoraks, windcheaters, waister jackets and the like :
                                 11 . Of wool or of fine animal hair, of cotton or of man­
                                        made textile fibres                                         21              14
                                 22 . Of other textile materials                                  . 21              14
                           kk) Ski suits :
                                 1 1 . Of wool, or of fine animal hair, of cotton or of man­
                                        made textile fibres                                         21              H
                                 22 . Of other textile materials                                    21              14
 ---pagebreak--- 8 . 12.86                                    Official Journal of the European Communities                                     243
                                                                                                            Rate of duty
     Heading                                              Description                                Autonomous     Conventional :
     number
                                                                                                         %                %       !
        1                                                      2                                          3                4
                                                                                                                                  :
      60.05     A.      II. b) 4.     11) Bathrobes, dressing gowns and similar articles :
     (cont'd)                             11 . Of wool or of fine animal hair, of cotton or of man­
                                               made textile fibres                                       21               14
                                          22 . Of other textile materials                                21               14
                                    mm) Other outer garments :
              ,                           11 . Of wool or of fine animal hair                            21          ,    14
                                          22. Of synthetic textile fibres                                21               14
                                          33 . Of regenerated textile fibres                             21               14
                                          44 . Of cotton                                                 21               14
                                          55 . Of other textile materials                                21              14
                                5 . Clothing accessories :                                                                        ,
                                    aa) For babies                                                       21               14
                                    bb) Other :
                                          11 . Of wool or of fine animal hair                            21              14
                                          22 . Of synthetic textile fibres                               21               14
                                          33 . Of other textile materials                        ; .     21              14
                B. Other :
                         I. Of wool or of fine animal hair                                               21              12
                        II. Of man-made fibres                                                           21              12      :
                       III . Of other textile materials                                                  21              12
      60.06     Knitted or crocheted fabric and articles thereof, elastic or rubberised (including
                elastic knee-caps and elastic stockings) :
                A. Fabric :
                         I. Of man-made fibres                                                   . .     18              6,5
                        II. Of other textile materials                                                   18            " 6,5
                B. Other :
                         I. Bathing costumes                                                             20               8
                        II. Stockings                                                                    20               8
                       III. Other :
                             a) Of cotton                                                                20               8
                             b) Of other textile materials                                               20               8
 ---pagebreak--- 244                                         Official Journal of the European Communities                                   8.12.86
                                                             CHAPTER 61
                        ARTICLES OF APPAREL AND CLOTHING ACCESSORIES OF TEXTILE FABRIC,
                                        OTHER THAN KNITTED OR CROCHETED GOODS
Notes
 1 . The headings of this Chapter are to be taken to apply to articles of the kinds described therein only when made up of
     any textile fabric (including felt, bonded fibre fabric, braid or trimmings of heading No 58.07, tulle or other net
     fabrics and lace) or of fabric of metal thread, but not including articles of knitted or crocheted material other than
     those falling within heading No 61.09.
2 . The headings of this Chapter do not cover :
     (a) Old clothing or other articles falling within heading No 63.01 ; or
     (b) Orthopaedic appliances, surgical belts, trusses or the like (heading No 90.19).
3. For the purposes of headings Nos 61.01 to 61.04 :
     (a) Articles which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be
         classified in heading No 61.02 or 61.04 as the case may be ;                                                >
     (b) The expression "infants' garments" is to be taken to apply to :
          (i) Garments for young children which are not identifiable as for wear exclusively by boys or by girls, and
          (ii) Babies' napkins.
4. Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 cm are to be
     classified as handkerchiefs (heading No 61.05).
     Handkerchiefs of which any side exceeds 60 cm are to be classified in heading No 61.06.
5 . The headings of this Chapter are to be taken to apply to textile fabrics (other than knitted or crocheted fabric) cut to
     shape for making articles of this Chapter.
     Heading No 61.09, however, also includes fabrics knitted or crocheted to shape for making articles classified in that
     heading, whether imported as separate items or in the form of a number of items in the length.
Additional Notes
1. A. For the purposes ofsubheading 61.01 B V c)y "suits and co-ordinate suits " shall be considered to be sets oftwo or three
         garments (other than knitted or crocheted garments) comprising:
         (a) one ofthefollowing garments covering the lower part ofthe body:
               — trousers,
               — shorts,
               and
          (b) one or two ofthefollowing garments covering the upper part ofthe body:
               — jacket or blazer,
               — windcheater; waisterjacket and the like,
               — shirt,
               — waistcoat, tunic or other outer garment ofsubheading 61.01 BVg).
         All the components ofa suit or co-ordinate suit must be ofcorresponding sizes and must be matched or co-ordinated as
          regards cut, material, colours, patterns, trimmings and standard offinish in such a way as to indicate clearly that they
         have been designed to be worn together by the same person.
         If a shirt forms the only upper garment of such a set it must furthermore have the same structure (same yarn, same
         weave, etc.) as the garment covering the lower part ofthe body.
          The term "suits and co-ordinate suits " also covers sets ofjackets or blazers and trousers or shorts which neither match
         nor co-ordinate but whose corresponding sizes and standard offinish indicate clearly that they are intended to be worn
         together by the same person.
 ---pagebreak--- 8 . 12.86                                   Official Journal of the European Communities                                         245
     B. Sets not covered by A, of which two or three components form a suit or co-ordinate suit within the meaning of this
         Additional Note, shall remain classified under subheading 61.01 B V c) provided that the sets derive their essential
          characterfrom these components.
2. A. For the purposes ofsubheading 61.02 B II e) 3, "suits and co-ordinate suits, and costumes " shall be considered to be sets
          oftwo or three garments (other than knitted or crocheted garments) comprising :
          (a) one ofthe following garments covering the lower part ofthe body:
               — trousers,                                                                 '
               — shorts,
               — skirt or divided skirt,
               and
          (b) one or two ofthefollowing garments covering the upper part ofthe body:
               — jacket or blazer,
               — windcheater, waisterjacket and the like,
               — blouse or shirt-blouse,                          r
               — waistcoat, tunic or other outer garment ofsubheading 61.02 B II e) 9.
         All the components of a suit, co-ordinate suit or costume must be of corresponding sizes and must be matched or
          co-ordinated as regards cut, material, colours, patterns, trimmings and standard offinish in such a way as to indicate
          clearly that they have been designed to be worn together by the same person.
         Ifa blouse or shirt-blouse forms the only upper garment ofsuch a set it mustfurthermore have the same structure (same
         yarn, same weave, etc.) as the garment covering the lower part ofthe body.
          The term "suits and co-ordinate suits, and costumes " also covers sets ofjackets or blazers and trousers, shorts, skirts or
         divided skirts which neither match nor co-ordinate but whose corresponding sizes and standard offinish indicate
          clearly that they are intended to be worn together by the same person.
     B. Sets not covered by A, of which two or three components form a suit, co-ordinate suit or costume within the meaning
          of this Additional Note, shall remain classified under subheading 61.02 B II e) 3 provided that the sets derive their
          essential characterfrom these components.
3. For the purposes ofsubheadings 61.01 B Vf) and 61.02 B II e) 8 "ski suits " means garments or sets ofgarments which, by
     their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or
     alpine). They consist either of:
     (a) a "ski-overall", that is, a one-piece garment designed to cover the upper and the lower parts ofthe body; in addition to
         sleeves and a collar the ski-overall may have pockets orfootstraps; or
     (b) a "ski-ensemble ", that is, a set ofgarments composed oftwo or three pieces, put up for retail sale and comprising :
         — one garment such as an anorak, windcheater, wind-jacket or similar article, closed by a slide fastener (zipper),
              possibly with a waistcoat in addition, and
         — one pair oftrousers whether or not extending above waist-level, one pair ofbreeches or one bib and brace overall.
     The "ski-ensemble " may also consist of an overall similar to the one mentioned above and a type ofpadded, sleeveless
    jacket worn over the overall.
    All the components ofa "ski-ensemble " must be made up in a fabric of the same texture, style and composition whether or
     not ofthe same colour; they also must be ofcorresponding or compatible size.
 ---pagebreak--- 246                                    Official Journal of the European Communities                                 8 . 12.86
                                                                                                      Rate of duty
    Heading                                         Description                               Autonomous      Conventional
    number
                                                                                                   %                %
       1                                                 2                                          3                4
     61.01  Men's and boys' outer garments :
            A. Garments of the "cowboy" type and other similar garments for amusement and
               play, less than commercial size 158 ; garments of textile fabric of heading No
               59.08 , 59.11 or 59.12 :
                   I. Garments of the "cowboy" type and other similar garments for
                        amusement and play, less than commercial size 158                          24                8
                  II. Other :
                        a) Coats                                                                   20               14
                        b) Other                                                                  20                14
            B. Other :
                   I. Industrial and occupational clothing : .                         *
                        a) Overalls, including boiler suits and bibs and braces :
                            1. Of cotton                                            .             20               14
                           2.  Of other textile materials                                         20               14
                       b) Other :
                           1.  Of cotton                                                          20               14
                           2.  Of other textile materials                                         20               14
                  II . Swimwear :
                       a) Of man-made textile fibres                                              20               14
                       b) Of other textile materials . .                                          20               14
                 III. Bath robes, dressing gowns and similar articles :
                       a) Of man-made textile fibres                                              20               14
                       b) Of cotton                                                               20               14
                       c) Of other textile materials                                              20               14 ,
                 IV. Parkas ; anoraks, windcheaters, waister jackets and the like :
                       a) Of man-made textile fibres                                              20               14
                       b) Of cotton                                                               20               14
                       c) Of other textile materials                                              20               14
                  V. Other :
                       a) Jackets (excluding waister jackets) and blazers :
                           1.  Of wool or of fine animal hair                                     20               14
                           2.  Of man-made textile fibres                                         20               14
                           3.  Of cotton                                                          20               14
                           4.  Of other textile materials                                         20               14
                                                                                                                        *
                       b) Overcoats, raincoats and other coats ; cloaks and capes :
                           1.  Of wool or of fine animal hair                                     20               14
                           2.  Of man-made textile fibres :
                               aa) Of a weight, per garment, of 1 kg or less                      20               14
                               bb) Other                                                          20               14
                           3.  Of cotton :
                               aa) Of a weight, per garment, of 1 kg or less                      20               14
                               bb) Other                                                          20               14
                           4.  Of other textile materials                                         20               14
                       c) Suits and co-ordinate suits (excluding ski suits) :
                           1.  Of wool or of fine animal hair                                     20               14
                           2.  Of man-made textile fibres                                         20               14
                           3.  Of cotton                                                          20               14
                           4.  Of other textile materials                                        20                14
 ---pagebreak--- 8 . 12.86                                Official Journal of the European Communities                                            247
                                                                                                               Rate of duty
     Heading                                          Description                                     Autonomous       Conventional
     number
                                                                                                          . %                %
        1                                                  2                                                 3                4
                        .
      61.01   B.    V. d) Shorts :
     (cont'd)                1.   Of wool or of fine animal hair                                            20               14
                             2.   Of man-made textile fibres                                                20               14
                             3.   Of cotton                                                                 20               14
                             4.   Of other textile materials                                        .    ' 20                14
                          e) Trousers :
                             1.   Of wool or of fine animal hair                                            20               14
                             2.   Of man-made textile fibres                                                20               14
                             3.   Of cotton                                                                 20               14
                             4.   Of other textile materials                                                20               14
                          f) Ski suits :
                             1 . Of wool or of fine animal hair, of cotton or of man-made textile
                                 fibres                                                                     20               14
                             2.  Of other textile materials    . . . . „                                    20               14
                          g) Other garments :
                             1.   Of wool or of fine animal hair                                            20               14
                             2.   Of man-made textile fibres                                                20               14
                             3.  Of cotton                                                                  20               14
                             4.   Of other textile materials                                                20               14
      61.02   Women's, girls' and infants' outer garments :
              A. Babies' garments; girls' garments up to and including commercial size 86;
                 garments of the "cowboy" type and other similar garments for amusement and
                 play, less than commercial size 158 :
                     I. Babies' garments ; girls' garments up to and including commercial size 86 :
                          a) Of cotton                                                                      22              10,5
                          b) Of other textile materials                                                     22              10,5
                    II. Other                                               '.                              24                8
              B. Other :                      ^
                     I. Garments of textile fabric of heading No 59.08, 59.11 or 59.12 :
                          a) Coats                                                                          20               14
                          b) Other                                                                          20               14
                    II. Other :
                          a) Aprons, overalls, smock-overalls and other industrial and occupational
                             clothing (whether or not also suitable for domestic use) :
                             1.  Of cotton                                                                  20               14
                             2.  Of other textile materials                                                 20               14
                          b) Swimwear :
                             1.  Of man-made textile fibres                                                 20               14
                             2.  Of other textile materials                                                 20               14
                          c) Bath robes, dressing gowns and similar articles :
                             1.  Of man-made textile fibres                        Γ                        20               14
                             2.  Of cotton                                                                  20               14
                             3.  Of other textile materials                                                 20               14
                          d) Parkas ; anoraks, windcheaters, waister jackets and the like :
                             1 . Of man-made textile fibres                    ■ . . .,                     20               14
                             2.  Of cotton               -                                                  20               14
                             3.  Of· other textile materials                                                20               14
 ---pagebreak--- 248                                    Official Journal of the European Communities                                         8 . 12.86
                                                                                                              Rate of duty
    Heading                                                                                         Autonomous        Conventional
    number                                         Description
                                                                                                          %                 °/o
       1                                                2                                                  3                 4
     61.02   B. II. e) Other :                                1
    (cont'd)            1 . Jackets (excluding waister jackets) and blazers :
                              aa) Of wool or of fine animal hair                                          20                14
                              bb) Of man-made textile fibres                                              20                14
                              cc) Of cotton                                                               20                14
                              dd) Of other textile materials                                              20                14
                        2 . Coats and raincoats ; cloaks and capes :
                              aa) Of wool or of fine animal hair                                          20                14
                              bb) Of man-made textile fibres :
                                   1 1 . Of a weight, per garment, of 1 kg or less                       20                 14
                                   22 . Other                                                   : .      20                 14
                              cc) Of cotton :
                                   1 1 . Of a weight, per garment, of 1 kg or less                       20                14
                                   22 . Other                                                            20 .              14
                             dd) Of other textile materials                                              20                14
                       3.    Suits and co-ordinate suits (excluding ski suits), and costumes :
                             aa) Of wool or of fine animal hair                                          20                14
                             bb) Of man-made textile fibres                                              20                14
                             cc) Of cotton                                                               20            '   14
                             dd) Of other textile materials                                              20                14
                       4.    Dresses :
                             aa) Of silk or of noil or other waste silk                                  20                14
                             bb) Of wool or of fine animal hair                                          20                14
                             cc) Of synthetic textile fibres                                             20                14
                             dd) Of regenerated textile fibres                                           20                14
                             ee) Of cotton                                                               20                14
                             ff) Of other textile materials                                              20                14
                       5 . Skirts, including dividéd skirts :
                             aa) Of wool or of fine animal hair                                          20                14
                             bb) Of man-made textile fibres                                              20                14
                             cc) Of cotton                                                               20                14
                             dd) Of other textile materials                                              20                14
                       6'.   Trousers and slacks :
                             aa)  Of wool or of fine animal hair                                         20                14
                             bb)  Of man-made textile fibres                                             20                14
                             cc)  Of cotton                                                              20                14
                             dd)  Of other textile materials                                           ' 20                14
                       7 . . Blouses and shirt-blouses :
                             aa)  Of silk or of noil or other waste silk                                 20                14
                             bb)  Of man-made textile fibres                                             20                14
                             cc)  Of cotton                                                              20                14
                             dd)  Of flax or of ramie                                     ,. . . .       20                14
                             ee)  Of other textile materials                                             20                14
                       8.    Ski suits :
                             aa) Of wool or of fine animal hair, of cotton or of man-made
                                  textile fibres                                                         20                14
                             bb) Of other textile materials                                              20 '              14
 ---pagebreak--- 8.12.86                               Official Journal of the European Communities                                  249
                                                                                                  Rate of duty
   Heading                                           Description                           Autonomous     Conventional
   number
                           '                                                                    %              °/o
      1                                                  2                                      3               4
    61.02   B.    II. e) 9. Other garments :
   (cont'd)                    aa) Of wool or of fine animal hair                            . 20              14
                               bb) Of man-made textile fibres                                  20              14
                               cc) Of cotton                                                   20              14
                               dd) Of other textile materials                                  20              14
    61.03   Men's and boys' under garments, including collars, shirt fronts and cuffs :
            A. Shirts :
                   I. Of synthetic textile fibres                                              20              13
                  II. Of cotton                                                                20              13
                 III. Of flax or of ramie                                                      20              13
                 IV. Of other textile materials                                                20              13
            B. Pyjamas :
                   I. Of synthetic textile fibres                                              20              13
                  II. Of cotton                                                                20              13
                 III. Of other textile materials                                               20              13
            C. Other :
                   I. Of synthetic textile fibres                                              20              13
                  II. Of cotton                                                                20              13
                 III. Of other textile materials                                               20              13
    61.04   Women's, girls' and infants' under garments :
            A. Babies' garments ; girls' garments up to and including commercial size 86 :
                   I. Of cotton                                                                22              13
                  II. Of other textile materials                                               22              13
            B. Other :
                   I. Pyjamas and nightdresses :
                        a) Of synthetic textile fibres                                         22              13
                        b) Of cotton                                                           22              13
                        c) Of other textile materials                                          22              13
                  II. Other :                                            . -
                        a) Of synthetic textile fibres                                         22              13
                        b) Of cotton                                                           22              13
                        c) Of other textile materials                                          22              13
    61.05   Handkerchiefs :
            A. Of cotton                                                                       20              10
            B. Of silk, of noil or of other waste silk                                         20              10
            C. Of other textile materials                                                      20              10
 ---pagebreak--- 250                                    Official Journal of the European Communities                                         8.12 . 86
                                                           t                 :
                                                                                                              Rate of duty
    Heading                                                                                            Autonomous     Conventional
     number                                          Description
                                                                                                            %               %
        1                                                  2                                                3                4
      61.06  Shawls, scarves, mufflers, mantillas, veils and the like :
            A. Of silk or of noil or other waste silk                                                      21               8
            B. Of synthetic textile fibres                                                                 21                8
            C. Of regenerated textile fibres                                                               21                8
            D. Of wool or of fine animal hair                                                              21               8
            E. Of cotton                                                                     : . . . .     21               8
            F. Of other textile materials                                                                  21               8
     61.07  Ties, bow ties and cravats :
            A. Of silk or of noil or other waste silk                                                      21           :  6,3
            B. Of synthetic textile fibres                                                                 21              6,3
            C. Of regenerated textile fibres                                                               21              6,3
            D. Of other textile materials                *                                                 21              6,3
    [61.08]
     61.09  Corsets, corset-belts, suspender-belts, brassières, braces, suspenders, garters and the
            like (including such articles of knitted or crocheted fabric), whether or not elastic : -
            A. Corselets                                                                                   21              6,5
            B. Corsets                                                                                     21              6,5
            C. Girdles and panty-girdles                                                                   21              6,5
            D. Brassières                                                                                  21              6,5
            E. Other, including parts of the products of heading No 61.09                                  21              6,5
     61.10  Gloves, mittens, mitts, stockings, socks and sockettes, not being knitted or crocheted                ■
            goods :
            A. Gloves, mittens and mitts                                                                   21              7,6
            B. Other                                                                                       21              7,6
     61.11  Made up accessories for articles of apparel (for example, dress shields, shoulder and
            other pads, belts, muffs, sleeve protectors, pockets) :
            A. For babies                                                                                  21              6,3
            B. Other                                                                                       21              6,3
 ---pagebreak--- 8 . 12.86                                    Official Journal of the European Communities                                        251
                                                                 CHAPTER 62
                                                OTHER MADE-UP TEXTILE ARTICLES
Notes
1 . The headings of this Chapter are to be taken to apply to the articles of the kinds described therein only when made
    up of any textile fabric (other than felt and bonded fibre or similar bonded yarn fabrics) or of the braids or trimmings
    of heading No 58.07, not being knitted or crocheted goods.
2. The headings of this Chapter do not cover :
    (a) Goods falling within Chapter 58 , 59 or 61 ; or
    (b) Old clothing or other articles falling within heading No 63.01 .
                                                                                                               Rate of duty
     Heading
     number                                                Description                                  Autonomous     Conventional
                                                                                                            %               %
        1                                                      2                                             3               4
      62.01      Travelling rugs and blankets :
                 A. Electrically heated                                                                     19              6,9
                 B. Other :
                           I. Of cotton                                                                     19              7,5
                         Π. Of other textile materials :
                              a) Of wool or of fine animal hair :
                                 1 . Wholly of wool or of fine animal hair                                  19              14
                                 2.   Other                                                                 19              14
                              b) Of synthetic textile fibres                                                19              14
                              c) Of regenerated textile fibres                                              19               14
                              d) Of other textile materials                                                 19              14
      62.02      Bed linen, table linen, toilet linen and kitchen linen ; curtains and other furnishing
                 articles :
                 A. Net curtains :
                           I. Of flax or ramie                                                              22              13
                         II. Of other textile materials                                                     22               13
                 B. Other :
                           I. Bed linen :
                              a) Of cotton             ".                                                   22               13
                              b) Of flax or ramie                                                           22               13
                              c) Of other textile materials                                                 22               13
                         II. Table linen :
                              a) Of cotton :
                                 1 . Made with yarns of different colours                                   22               13
                                 2.   Printed                                                               22               13
                                 3.   Other                                                                 22               13
                              b) Of flax or ramie                        1                                  22               13
                              c) Of other textile materials                                                 22               13
 ---pagebreak--- 252                                      Official Journal of the European Communities                                   8 . 12.86
                                                                                                          Rate of duty
    Heading                                                                                                       Conventional
    number                                             Description                                Autonomous
                                                                                                       %                %
        1                                                  2                                            3                4
     62.02    B.   III . Toilet linen and kitchen linen :
    (cont'd)              a) Of cotton :
                              1 . Of terry towelling and similar terry fabrics                         22               13
                             2.   Other                                                                22               13
                          b) Of flax or ramie                                                          22               13
                          c) Of other textile materials                                                22               13
                   IV. Curtains and other furnishing articles :
                          a) Of cotton                                                                22                13
                          b) Of flax or ramie                                                         22                13
                          c) Of other textile materials                                               22                13
     62.03   Sacks and bags, of a kind used for the packing of goods :
             A. Of jute or of other textile bast fibres of heading No 57.03 :
                      I. Used               :                                                         11               5,3
                    II. Other :
                          a) Of fabric weighing less than 310 g/m2                                    23               8,9
                         b) Of fabric weighing not less than 310 g/m2 but not more than 500 g/m2      23               8,7
                         c) Of fabric weighing more than 500 g/m2                                     23               7,7
             B. Of other textile materials :
                      I. Used :
                         a) Of flax or of sisal                                                       10               5,3
                         b) Other                                                                     19               6,2
                    II. Other :
                         a) Of cotton                                                                 19               7,2
                         b) Of fabric of synthetic textile fibres :
                             1 . Made from polyethylene or polypropylene strip                        19               7,2
                             2.   Other                                                               19               7,2
                         c) Of fabric of other textile materials                                      19              7,2
    62.04    Tarpaulins, sails, awnings, sunblinds, tents and camping goods :
             A. Of cotton :
                     I. Tarpaulins, sails, awnings (other than caravan awnings) and sunblinds ...     19               14
                   II. Tents (including caravan awnings)                                              19               14
                  III. Pneumatic mattresses                                                          19                14
                  IV. Other camping goods                                                            19                14
             B. Of other textile materials :
                     I. Tarpaulins, sails, awnings (other than caravan awnings) and sunblinds :
                         a) Of synthetic textile fibres                                              19                14
                         b) Of other textile materials                                               19                14
 ---pagebreak--- 8 . 12.86                                       Official Journal of the European Communities                                                         253
                                                                                                                                 Rate of duty
     Heading                                                   Description                                              Autonomous       Conventional
  1  number
                                                                                                                             %                 %
        1                                                          2                                                          3                 4
      62.04         B.      II. Tents (including caravan awnings)                                                            19                14
     (cont'd)              III. Pneumatic mattresses                                                                         19                14
                           IV. Other camping goods                                                                           19                14
      62.05         Other made up textile articles (including dress patterns) :
                    A. Escape chutes, for use in civil aircraft (a)                                                          21              Free
                    B. Strips for the internal reinforcement of belts, of a width of not less than 12 mm
                        but not more than 102 mm, composed of two strips of fabric of cotton or of
                        regenerated textile fibres, which have been stuck together, the edges of the
                        narrower strip, which has been stiffened by impregnation with synthetic resin,
                        being covered by the folding-over of the edges of the wider strip                                    21               5,3
                    C. Floor cloths, dish cloths, dusters and the like                                                       21               7,7
                    D. Fans and hand screens                                                 "             ·..· ..           21               5,6
                    E. Other :
                             I. Laces ; watch straps                                                                         21               6,3
                            II. Other                                                                                        21               6,3
    (a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the
        Preliminary Provisions .
 ---pagebreak--- 254                                   Official Journal of the European Communities                                    8 . 12.86
                                                        CHAPTER 63
                             OLD CLOTHING AND OTHER TEXTILE ARTICLES ; RAGS
                                                                                                         Rate of duty
   Heading                                        Description                                    Autonomous      Conventional
    number
                                                                                                     %                 %   ■
       1                                              2                                               3                4
     63.01 Clothing, clothing accessories, travelling rugs and blankets, household linen and
           furnishing articles (other than articles falling within heading No 58.01, 58.02 or
           58.03), of textile materials, footwear and headgear of any material, showing signs of
           appreciable wear and imported in bulk or in bales, sacks or similar bulk packings : "
           A. Used clothing                                                                          18               5,3
           B. Other                                                                                  18               4,9
    63.02  Used or new rags, scrap twine, cordage, rope and cables and worn-out articles of
           twine, cordage, rope or cables                                                           Free             Free
 ---pagebreak---  8 . 12.86                                   Official Journal of the European Communities                                        255
                                                              SECTION XII
            FOOTWEAR, HEADGEAR, UMBRELLAS, SUNSHADES, WHIPS, RIDING-CROPS AND PARTS
       THEREOF ; PREPARED FEATHERS AND ARTICLES MADE THEREWITH ; ARTIFICIAL FLOWERS ;
                                                   ARTICLES OF HUMAN HAIR
                                                                CHAPTER 64
                                FOOTWEAR, GAITERS AND THE LIKE ; PARTS OF SUCH ARTICLES
Notes
 1 . This Chapter does not cover :
     (a) Footwear, without applied soles, knitted or crocheted (heading No 60.03) or of other textile fabric (except felt or
           bonded fibre or similar bonded yarn fabrics) (heading No 62.05);
     (b) Old footwear falling within heading No 63.01 ;
     (c) Articles of asbestos (heading No 68.13);
     (d) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading No 90.19); or
     (e) Toys and skating boots with skates attached (Chapter 97).
2. For the purposes of headings Nos 64.05 and 64.06, the expression "parts" is to be taken not to include pegs, boot
     protectors, eyelets, boot hooks, buckles, ornaments, braid, laces,, pompons or other trimmings (which are to be
     classified in their appropriate headings) or buttons or other goods falling within heading No 98.01 .
3. For the purposes of heading No 64.01 , the expression "rubber or artificial plastic material" is to be taken to include
     any textile fabric coated or covered externally with one or both of those materials.
                                                                                                               Rate of duty
      Heading                                                                                                          Conventional
      number                                             Description                                    Autonomous
                                                                                                            %                %
         1                                                    2                                              3               4
       64.01        Footwear with outer soles and uppers of rubber or artificial plastic material           20              20
       64.02        Footwear with outer soles of leather or composition leather; footwear (other than
                    footwear falling within heading No 64.01 ) with outer soles of rubber or artificial
                    plastic material :
                    A. Footwear with uppers of leather                                                      20               8
                    B. Other                                                                                20              (a)
       64.03        Footwear with outer soles of wood or cork                                     J         18              5,8
(a) See Annex.
 ---pagebreak--- 256                                   Official Journal of the European Communities                                     8 . 12.86
               /
                                                                                                          Rate of duty
    Heading                                        Description                                     Autonomous     Conventional
    number
                                                                                                       %                %
       1                                               2                                                3               4
                                                                                              s
     64.04  Footwear with outer soles of other materials                                               18              4,9
     64.05  Parts of footwear, removable in-soles, hose protectors and heel cushions, of any
            material except metal :
            A. Assemblies of uppers affixed to inner soles or to other sole components, but
                without outer soles . . .                                                              18              5,8
            B. Other                                                                                   16              4,6
     64.06  Gaiters, spats, leggings, puttees, cricket pads, shin-guards and similar articles, and
            parts thereof                                                                              19               6
 ---pagebreak--- 8 . 12.86                                     Official Journal of the European Communities                                    25 7
                                                                 CHAPTER 65
                                                    HEADGEAR AND PARTS THEREOF
Notes
1 . This; Chapter does not cover :
     (a) Old headgear falling within heading No 63.01 ;
    '(b) Hair nets of human hair (heading No 67.04);
     (c) Asbestos headgear (heading No 68.13); or
     (d) Dolls' hats or other toy hats, or carnival articles of Chapter 97.
2. Heading No 65.02' is to be taken not to apply to hat-shapes made by sewing (other than hat-shapes made by the
     sewing in spirals of plaited or other strips).
                                                                                                           Rate of' duty
      Heading                                              Description                              Autonomous      Conventional
      number
                                                                                                        %                  %
         1                                                     2                                         3                 4
       65.01      Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made
                  brims ; plateaux and manchons (including slit manchons), of felt :
                  A. Of fur felt or of felt of wool and fur                                             13                5,1
                                                                                               •
                  B. Other                                                                              11                5,3
       65.02      Hat-shapes, plaited or made from plaited or other strips of any material, neither
                  blocked to shapp nor with made brims :
                  A. Of wood shavings or strips, straw, bark, esparto, aloe, Manila hemp (abaca),
                      sisal or other unspun vegetable fibres                                             8               Free
                  B. Of other materials                                                                 15                4,6
       65.03      Felt hats and other felt headgear, being headgear made from the felt hoods and
                  plateaux falling within heading No 65.01 , whether or not lined or trimmed :
                  A. Not lined or trimmed :
                           I. Of fur felt or of felt of wool and fur                                    15                5,1
                          II. Other .                    :                                              15                5,3
                  B. Lined or trimmed :
                           I. Of fur felt or of felt of wool and fur                                    17                10
                          II . Other                                                              *     17                 6
 ---pagebreak--- 258                                    Official Journal of the European Communities                                     8 . 12.86
                                                                                                          Rate of duty
    Heading                                        Description                                     Autonomous     Conventional
    number
                                                                                                       %                %
        1                                               2                                               3                4
                                                                                                                                *
     65.04  Hats and other headgear, plaited or made from plaited or other strips of any
            material, whether or not lined or trimmed :
            A. Not lined or trimmed :
                    I. Of wood shavings or strips, straw, bark, esparto, aloe, Manila hemp
                       (abaca), sisal or other unspun vegetable fibres                                 11             Free
                   II. Of other materials                                                              16             Free
            B. Lined or trimmed                                                                        18   ,          5,8
     65.05  Hats and other headgear (including hair nets), knitted or crocheted, or made up
            from lace, felt or other textile fabric in the piece (but not from strips), whether or
            not lined or trimmed                                                                       19               6
     65.06  Other headgear, whether or not lined or trimmed                                            19               6
     65.07  Head-bands, linings, covers, hat foundations, hat frames (including spring frames for
            opera hats), peaks and chinstraps, for headgear:
            A. Head-bands                                                                              12              3,8
            B. Other                                                                                   16              5,3
 ---pagebreak--- 8 . 12.86                                   Official Journal of the European Communities                                          259
                                                               CHAPTER 66
               UMBRELLAS, SUNSHADES, WALKING-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF
Notes
1 . This Chapter does not cover :
    (a) Measure walking-sticks or the like (heading No 90.16);
    (b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93) ; or
    (c) Goods falling within Chapter 97 (for example, toy umbrellas and toy sunshades).
2. Heading No 66.03 is' to be taken not to apply to parts, trimmings or accessories of textile material, nor to covers,
    tassels, thongs, umbrella cases or the like, of any material. Such goods imported with, but not fitted to, articles falling
    within heading No 66.01 or 66.02 are to be classified separately and are not to be treated as forming part of those
    articles .
                                                                                                                Rate of duty
     Heading                                            Description                                      Autonomous     Conventional
     number
                                                                                                             %               %
        1                                                    2                                                3               4
      66.01       Umbrellas and sunshades (including walking-stick umbrellas, umbrella tents, and
                  garden and similar umbrellas)                                                              20               8
      66.02       Walking-sticks (including climbing-sticks and seat-sticks), canes, whips, riding-crops
                  and the like                                                                               17              4,9
      66.03       Parts, fittings, trimmings and accessories of articles falling within heading No 66.01
                  or 66.02 :
                  A. Handles and knobs                                                                       17              4,6
                  B. Frames, including frames mounted on shafts (sticks)                                     19              7,7
                  C. Other parts, fittings, trimmings and accessories                                        17              7,2
 ---pagebreak--- 260                                         Official Journal of the European Communities                                            8 . 12.86
                                                                CHAPTER 67
                 PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN ;
                                      ARTIFICIAL FLOWERS ; ARTICLES OF HUMAN HAIR
Notes
1 . This Chapter does not cover :
    (a) Straining cloth of human hair (heading No 59.17);
    (b) Floral motifs of lace, of embroidery or other textile fabric (Section XI) ;
    (c) Footwear (Chapter 64) ;
    (d) Headgear (Chapter 65);
    (e) Powder-puffs (heading No 96.05) or hair sieves (heading No 96.06); or
    (f) Toys, sports requisites or carnival articles (Chapter 97).
2 . Heading No 67.01 is to be taken not to apply to :
    (a) Goods (for example, bedding) in which feathers or down constitute only filling or padding ;
    (b) Articles of apparel and accessories thereto in which feathers or down constitute no more than mere trimming or
         padding ; or
    (c) Artificial flowers or foliage or parts thereof or made-up articles of heading No 67.02.
                                                                  /                                         ■
3 . Heading No 67.02 is to be taken not to apply to :
    (a) Articles of glass (Chapter 70);
    (b) Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece - by
         moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by
         binding, glueing or similar methods .
                                                                                                                      Rate of duty
     Heading                                             Description                                          Autonomous      Conventional
     number
                                                                                                                  °/o               %
        1                                                     2                                                    3                4
      67.01        Skins and other parts of birds with their feathers or down, feathers, parts of feathers,
                  down, and articles thereof (other than goods ¿ailing within heading No 05.07 and
                  worked quills and scapes) :
                  A. Skins and other parts of birds with their feathers or down ; feathers, parts of
                      feathers and down                                                                           15               5,1
                  B. Other                                                                                .       22               5,8
 ---pagebreak--- 8 . 12.86                                Official Journal of the European Communities                                                 261
                                                                                                                    Rate of duty
     Heading                                           Description                                           Autonomous     Conventional
     number
                                       '
                                                                                                                 %                %
        1                                                  2                                                      3               4
      67.02  Artificial flowers, foliage or fruit and parts thereof; articles made of artificial flower's,
             foliage or fruit :
             A. Artificial flowers, foliage or fruit and parts thereof:
                      I. Parts                                                   !                               18              7,2
                     II. Other                                                     !                             21              7,7
             B. Articles made of artificial flowers, foliage or fruit                                            23              8,2
      67.03  Human hair, dressed, thinned, bleached or otherwise worked ; wool, other animal hair
             and other textile materials, prepared for use in making wigs and the like:
             A. Human hair, not further worked than dressed                                                       9              3,5
             B. Other                                                                                            14              4,9
      67.04  Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal
             hair or of textiles ; other articles of human hair (including hair nets)                            19              5,1
     [67.05]                                                                                               '
 ---pagebreak---  262                                       Official Journal of the European Communities                                 8 . 12 . 86
                                                          SECTION XIII
                      ARTICLES OF STONE, OF PLASTER, OF CEMENT, OF ASBESTOS, OF MICA
                 AND OF SIMILAR MATERIALS ; CERAMIC PRODUCTS ; GLASS AND GLASSWARE
                                                            CHAPTER 68
         ARTICLES OF STONE, OF PLASTER, OF CEMENT, OF ASBESTOS, OF MICA AND OF SIMILAR MATERIALS
Notes
 1 . This Chapter does not cover :
      (a) Goods falling within Chapter 25 ;
      (b) Coated or impregnated paper falling within heading No 48.07 (for example, paper coated with mica powder or
          graphite, bituminised or asphalted paper);
   : (c) Coated or impregnated textile fabric falling within Chapter 59 (for example, mica-coated fabric, bituminised or
          asphalted fabric) ;
  ! (d) Articles falling within Chapter 71 ;
      (e) Tools or parts of tools, falling within Chapter 82 ;
   : (f) Lithographic stones of heading No 84.34 ;
      (g) Electrical insulators (heading No 85.25) or fittings of insulating material falling within heading No 85.26 ;
  I (h) Dental burrs (heading No 90.17);
  I (ij) Goods falling within Chapter 91 (for example, clocks and clock cases);
      (k) Goods falling within heading No 95.08 , if made of materials specified in Note 2 (b) to Chapter 95 ;
      (1) Articles falling within Chapter 97 (for example, toys, games and sports requisites) ;
     *(m) Goods falling within heading No 98.01 (for example, buttons), No 98.05 (for example, slate pencils) or No 98.06
          (for example, drawing slates) ; or
      (n) Works of art, collectors' pieces or antiques (Chapter 99).
2 . In heading No 68.02 the expression "worked monumental or building stone" is to be taken to apply not only to the
 ■ varieties of stone referred to in headings Nos 25.15 and 25.16 but also to all other natural stone (for example,
     quartzite, flint, dolomite and steatite) similarly worked ; it is, however, to be taken not to apply to slate .
 ---pagebreak--- 8 . 12.86                                Official Journal of the European Communities                                          263
                                                                                                             Rate of duty
     Heading                                          Description                                     Autonomous     Conventional
     number
                                                                                                          %                 %
        1                                                  2                                               3                4
      68.01  Road and paving setts, curbs and flagstones, of natural stone (except slate)                  4               2,2
      68.02  Worked monumental or building stone, and articles thereof (including mosaic cubes),
             other than goods falling within heading No 68.01 or within Chapter 69 :
             A. Worked monumental or building stone :
                     I. Simply cut or sawn, with a flat or even surface :
                         a) Calcareous stone or alabaster                                                 10               5,3
                         b) Other stone :
                             1 . Flint for lining grinders                                                 6              Free
                             2.  Other                                                                     8               3,2
                    II. Moulded or turned, but not otherwise worked :
                         a) Calcareous stone or alabaster                                                 12              4,4
                         b) Other stone                                                                   10               3,8
                   III . Polished, decorated or otherwise worked, but not carved :
                         a) Calcareous stone or alabaster                                                 15               5,1
                         b) Other stone :
                             1 . Of a net weight of less than 10 kg                                       13               5,6
                            2.   Other                                                                    13             Free
                   IV. Carved                                                                             14               4,9
             B. Mosaic cubes ; powder, granules and chippings, artificially coloured                      14              Free
      68.03  Worked slate and articles of slate, including articles of agglomerated slate                  6               3,8
      68.04  Hand polishing stones, whetstones, oilstones, hones and the like, and millstones,
             grindstones, grinding wheels and the like (including grinding, sharpening, polishing,
             trueing and cutting wheels, heads, discs and points), of natural stone (agglomerated
             or not), of agglomerated natural or artificial abrasives, or of pottery, with or without
             cores, shanks, sockets, axles and the like of other materials, but without frameworks ;
             segments and other finished parts of such stones and wheels, of natural stone
             (agglomerated or not), of agglomerated natural or artificial abrasives, or of pottery:
             A. Hand polishing stones, whetstones, oilstones, hones and the like :
                     I. Of agglomerated abrasives                                                         11               3,5
                    II . Other                                                                             8              3,2
             B. Other :
                     I. Of agglomerated abrasives :
                         a) Made of natural or synthetic diamonds                                         10              3,2
                         b) Other                                                                         10                2
                    II. Other                                                                              8              2,5
     [68.05]
 ---pagebreak---  264                                              Official Journal of the European Communities                                                      8 . 12.86
                                                                                                                                     Rate of duty
     Heading                                                                                                                 Autonomous       Conventional
      number                                                     Description
                                                                                                                                  %                 %     .
         1                                                           2                                                             3                 4
      68.06           Natural or artificial abrasive powder or grain, on a base of woven fabric, of paper, of
                      paperboard or of other materials, whether or not cut to shape or sewn or otherwise
                      made up                                                                                                     11               3,5
      68.07           Slag wool, rock wool and similar mineral wools ; exfoliated vermiculite, expanded
                     clays, foamed slag and similar expanded mineral materials ; mixtures and articles of
                     heat-insulating, sound-insulating, or sound-absorbing mineral materials, other than
                      those falling in heading No 68.12 or 68.13 or in Chapter 69 :
                     A. Slag wool, rock wool and similar mineral wools                                                            10                2
                     B. Other                                                                                                     9               2,9
      68.08          Articles of asphalt or of similar material (for example, of petroleum bitumen or coal
                     tar pitch)                                                                                                   8               2,5
      68.09          Panels, boards, tiles, blocks and similar articles of vegetable fibre, of wood fibre, of
                     straw, of wood shavings or of wood waste (including sawdust), ' agglomerated with
                     cement, plaster or with other mineral binding substances                                                    14               4,4
      68.10          Articles of plastering material :
                     A. Boards, sheets, panels, tiles and the like, not ornamented                                                7               2,9
                     B. . Other                                                                                                  10               3,2
      68.11          Articles of cement (including slag cement), of concrete or of artificial stone
                     (including granulated marble agglomerated with cement), reinforced or not                                   10               3,2
      68.12          Articles of asbestos-cement, of cellulose fibre-cement or the like :
                     A. Building materials                                                                                       10               3,2
                     B. Other                                                                                                    13               4,6
      68.13          Fabricated asbestos and articles thereof (for example, asbestos board, thread and
                     fabric ; asbestos clothing, asbestos jointing), reinforced or not, other than goods
                     falling within heading No 68.14 ; mixtures with a basis of asbestos and mixtures with a
                     basis of asbestos and magnesium carbonate, and articles of such mixtures :
                     A. Fabricated asbestos (for example, carded fibres, dyed fibres)                                            10               5,3
                     B. Articles of asbestos :
                              I. Thread                                                                                          13                8
                             II. Fabric                                                                                          17                10
                            III. Other :
                                  a) For use in civil aircraft (a)                                                               17              Free
                                  b) Other                                                                                       17               6,9
                     C. Mixtures with a basis of asbestos and mixtures with a basis of asbestos and
                          magnesium carbonate, and articles of such mixtures :
                              I. Mixtures                                                                                        10               3,8
                             II . Articles                                                                                       18               4,9
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the Preliminary
    Provisions.
 ---pagebreak--- 8 . 12 . 86                                     Official Journal of the European Communities                                                         265
                                                                                                                                 Rate of duty
     Heading                                                   Description                                             Autonomous        Conventional
      number
                                                                                                                             %                  %
          1                                                        2                                                          3                 4
       68.14         Friction material (segments, discs, washers, strips, sheets, plates, rolls and the like) of
                     a kind suitable for brakes, for clutches or the like, with a basis of asbestos, other
                     mineral substances or of cellulose, whether or not combined with textile or other
                     materials :
                     A. With a basis of asbestos or other mineral substances, for use in civil' aircraft (a)                 20               Free
                     B. Other                                                                                                20                5,3
      68.15          Worked mica and articles of mica, including bonded mica splittings on a support of
                     paper or fabric (for example, micanite and micafolium) :
                     A. Sheets or splittings of mica                                                                          7                3,5
                     B. Plates, sheets or strips made from mica splittings or powder, whether or not on a
                         support                                                                                              8                3,8
                     C. Other                                                                                                10                5,3
      68.16          Articles of stone or of other mineral substances (including articles of peat), not
                     elswhere specified or included :
                     A. Unfired bricks made of chromite                                                                      14                5,6
                     B. Other                                                                                                14                 3
    (a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the
         Preliminary Provisions.
 ---pagebreak--- 266                                          Official Journal of the European Communities                                             8 . 12.86
                                                                 CHAPTER 69
                                                          CERAMIC PRODUCTS
Notes
1 . The headings of this Chapter are to be taken to apply only to ceramic products which have been fired after shaping.
    Headings Nos 69.04 to 69.14 are to be taken to apply only to such products other than heat-insulating goods and
    refractory goods.
                                                                                            4
2 . This Chapter does not cover :
    (a) Goods falling within Chapter 71 (for example, imitation jewellery);
    (b) Cermets falling within heading No 81.04 ; .
    (c) Electrical insulators (heading No 85.25) or fittings of insulating material falling within heading No 85.26 ;
    (d) Artificial teeth (heading No 90.19);
    (e) Goods falling within Chapter 91 (for example, clocks and clock cases);
    (f) Articles falling within Chapter 97 (for example, toys, games and sports requisites) ;
    (g) Smoking pipes, buttons or other articles falling within Chapter 98 ; or
    (h) Original statuary, collectors' pieces or antiques (Chapter 99).
                                                        T                                                               Rate of duty
     Heading                                              Description                                          Autonomous       Conventional
     number
                                                                                                                    %                 %
        1       I                                              2                                            |        3        |       4
                              I. HEAT-INSULATING AND REFRACTORY GOODS
      69.01       Heat-insulating bricks, blocks, tiles and other heat-insulating goods of siliceous fossil
                  meals or of similar siliceous earths (for example, kieselguhr, tripolite or diatomite) :
                  A. Bricks weighing more than 650 kg/m3                                                            10               3,8
                                                                                                                 subject
                                                                                                                to a min .
                                                                                                              of 0,50 ECU
                                                                                                               per 100 kg
                                                                                                                  gross
                  B. Other                                                                                          10                5
                                                                                                                 subject
                                                                                                                to a min .
                                                                                                              of 0,50 ECU
                                                                                                               per 100 kg
                                                                                                                  gross
      69.02       Refractory bricks, blocks, tiles and similar refractory constructional goods, other
                  than goods falling within heading No 69.01 :
                  A. With a basis of magnesite, dolomite or chromite                                                10                4
                                                                                                                 subject
                                                                                                                to a min .
                                                                                                              of 1,10 ECU
                                                                                                               per 100 kg
                                                                                                                  gross
 ---pagebreak---                                                                                     I
8 . 12.86                                Official Journal of the European Communities                                               267
                                                                                                                  Rate of duty
     Heading                                           Description                                        Autonomous      Conventional
     number
                                                                                                               %                %
         1                                                 2                                                    3               4
       69.02  B. Other                                                                                         10               4
     (cont'd)                                                                                               subject
                               I                                                                           to a min.
                                                                                                         of 0,70 ECU
                                                                                                          per 100 kg
                                                                                                             gross
       69.03  Other refractory goods (for example, retorts, crucibles, muffles,          nozzles, plugs,
              supports, cupels, tubes, pipes, sheaths and rods), other than goods falling within
              heading No 69.01 :
              A. With a basis of graphite or other forms of carbon                                             18               8
              B. With a basis of magnesite, dolomite or chromite                                               12               8
              C. Other                                                                                         14               8
                                     II. OTHER CERAMIC PRODUCTS
      69.04   Building bricks (including flooring blocks, support or filler tiles and the like) :
              A. Common pottery                                                                                 8               4
   -   ·      B. Other                                                                                         10              3,8
      69.05   Roofing tiles, chimney-pots, cowls, chimney-liners, cornices and other constructional
              goods, including architectural ornaments :
              A. Roofing tiles of common pottery                                                               7               2,9
     -
              B. Other                                                                                         10              3,8
      69.06   Piping, conduits and guttering (including angles, bends and similar fittings) :
              A. Common pottery                                                                                7               3,5
              B. Other                             · .                                                         16               8
      69.07   Unglazed setts, flags and paving, hearth and wall tiles :
              A. Tiles, cubes and similar articles for mosaics, whether or not rectangular, which
                  are capable of being enclosed in a square the side of which does not exceed 5 cm             18               8
              B. Other :
                      I. Common pottery                                                                        18               8
                     II. Other                                                                                 18               8
      69.08   Glazed setts, flags and paving, hearth and wall tiles :
              A. Tiles, cubes and similar articles for mosaics, whether or not rectangular, which
                  are capable of being enclosed in a square tKe side of which does not exceed 5 cm             18               9
 ---pagebreak--- 268                                     Official Journal of the European Communities                                             8 . 12.86
                                                                                                                  Rate of duty
    Heading                                          Description                                        Autonomous        Conventional
    number
                                                                                                              %                  %
        1                                                2                                                     3                  4
     69.08   B. Other :
    (cont'd)           I. Common pottery                                                                      18                  8
                     II. Other                                                                                18                  9
     69.09   Laboratory, chemical or industrial wares ; troughs, tubs and similar receptacles of a
             kind used in agriculture ; pots, jars and similar articles of a kind commonly used for
             the conveyance or packing of goods :
             A. Porcelain or china                                                                            21                6,9
             B. Other                                                                                         16                5,1
     69.10   Sinks, wash basins, bidets, water closet pans, urinals, baths and like sanitary fixtures         20                 10
                                                                                                           subject
                                                                                                          to a min.
                                                                                                        of 8 ECU
                                                                                                        per 100 kg
                                                                                                            gross
     69.11   Tableware and other articles of a kind commonly used for domestic or toilet
             purposes, of porcelain or china (including biscuit porcelain and parían) :
             A. White or single-coloured                                                                      27               13,5
                                                                                                           subject
                                                                                                         to a min.
                                                                                                      of 13,60 ECU
                                                                                                        per 100 kg
                                                                                                            gross
             B. Other                                                                                        27                13,5
                                                                                                           subject
                                                                                                         to a min.
                                                                                                       of 28 ECU
                                                                                                        per 100 kg
                                                                                                             net
     69.12   Tableware and other articles of a kind commonly used for domestic or toilet
             purposes, of other kinds of pottery:
             A. Common pottery                                                   .·                           15                5, 1
             B. Stoneware                                                                                     17                 6
             C. Earthenware or fine pottery :
                      I. White or single-coloured                                                            21              ' 10,5
                                                                                                           subject
                                                                                                         to a min.
                                                                                                      of 13,60 ECU
                                                                                                       per 100 kg
                                                                                                            gross
                    II. Other                                                                                21                10,5
                                                                                                           subject
                                                                                                         to a min.
                                                                                                       of 18 ECU
                                                                                                       per 100 kg
                                                                                                             net
             D. Other                                                                                        21                7,5
 ---pagebreak--- 8 . 12.86                           Official Journal of the European Communities                                         269
                                                                                                       Rate of duty
     Heading                                    Description                                   Autonomous       Conventional
     number
                                                                                                   %                 %
        1                                           2                                               3                4
      69.13  Statuettes and other ornaments, and articles of personal adornment ; articles of
             furniture :
             A. Common pottery                                                                     16                5
             B. Porcelain or china                                                                 22                9
                                                                                                subject
                                                                                               to a min.
                                                                                              of 70 ECU
                                                                                              per 100 kg
                                                                                                 gross
             C. Other                                                                              20                9
                                                                                                subject
                                                                                               to a min.
                                                                                              of 35 ECU
                                                                                              per 100 kg
                                                                                                 gross
      69.14  Other articles :
             A. Porcelain or china                                                                 22               7,7
             B. Other                                                                              18               5,1
                                                                                      V
 ---pagebreak--- 270                                             Official Journal of the European Communities                                 8 . 12 . 86
                                                                    CHAPTER 70
                                                           GLASS AND GLASSWARE
Notes
 1 . This Chapter does not cover :
     (a) Ceramic enamels (heading No 32.08 );
     (b) Goods falling within Chapter 71 (for example, imitation jewellery);
     (c) Electrical insulators (heading No 85.25) or fittings of insulating material falling within heading No 85.26 ;
     (d) Hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers, optically worked optical elements
           or other articles falling within Chapter 90 ;
     (e) Toys, games, sports requisites, Christmas tree ornaments or other articles falling within Chapter 97 (excluding
           glass eyes without mechanisms for dolls or for other articles of Chapter 97) ; or
     (f) Buttons, fitted vaccum flasks, scent or similar sprays or other articles falling within Chapter 98 .
2. The reference in heading No 70.07 to "cast, rolled, drawn or blown glass (including flashed or wired glass) cut to
     shape other than rectangular shape, or bent or otherwise worked (for example, edge worked or engraved), whether
     or not surface ground or polished", is to be taken to apply to articles made from such glass, provided they are not
     framed or fitted with other materials .
3 . For the purposes of heading No 70.20, the expression "wool" means :
     (a) Mineral wools with a silica (SiC>2) content not less than 60 % by weight;
     (b) Mineral wools with a silica (SiC>2) content less than 60 °/o but with an alkaline oxide (K2O and/or NaaO) content
          of more than 5 % by weight or a boric oxide (B2O3) content of more than 2 % by weight.
     Mineral wools which do not comply with the above specifications fall in heading No 68.07.
4. For the purposes of the Tariff, the expression "glass" is to be taken to extend to fused quartz and fused silica.
                                                                                                              Rate of duty
      Heading                                                                                        Autonomous       Conventional
      number                                                 Description
                                                                                                         %                  %
         1                                                       2                                        3                  4
       70.01        Waste glass (cullet) ; glass in the mass (excluding optical glass) :
                    A. Waste glass (cullet)                                              :              Free               Free
                    B. Glass in the mass (excluding optical glass) :
                            I. Glass of the variety known as "enamel" glass                              10                 3,2
                           II. Other                                                                      9                2,9
      [70.02]
 ---pagebreak---  8.12.86                                         Official Journal of the European Communities                                                            271
                                                                                                                                      Rate of duty
     Heading                                                    Description                                                 Autonomous        Conventional
     number
                                                                                                                                  %                 %
         1                                                           2      .                                   ,                  3                4
      70.03          Glass in balls, rods and tubes, unworked (not being optical glass) :
                     A. Glass of the variety known as "enamel" glass, in rods and tubes                                           10               3,2
                     B. Other                  !                                                                                  10               4,9
      70.04          Unworked cast or rolled glass (including flashed or wired glass), whether figured or
                     not, in rectangles :
                    A. Wired                                                                                                      10                5
                                                                                                                               subject           subject
                                                                                                                             to a min.         to a min.
                                                                                                                             of 1 ECU        of 0,50 ECU
                                                                                                                            per 100 kg        per 100 kg
                                                                                                                                gross             gross
                     B. Other                                          ;                                                          10                5
                                                                                                                              subject            subject
                                                                                                                             to a min.         to a min.
                                                                                                                           of 1,60 ECU       of 0,80 ECU
                                                                                                                            per 100 kg        per 100 kg
                                                                                                                                gross             gross
      70.05         Unworked drawn or blown glass (including flashed glass), in rectangles                                        10                6
                                                                                                                              subject           subject
                                                                                                                             to a min.         to a min.
                                                                                                                             of 1 ECU        of 0,60 ECU
                                                                                                                            per 100 kg        per 100 kg
                                                                                                                                gross             gross
      70.06         Cast, rolled, drawn or blown glass (including flashed or wired glass), in rectangles,
                    surface ground or polished, but not further worked                                                           10                3,8
      70.07         Cast, rolled, drawn or blown glass (including flashed or wired glass) cut to shape
                    other than rectangular shape, or bent or otherwise worked (for example, edge
                    worked or engraved), whether or not surface ground or polished ^ multiple-walled
                    insulating glass ; leaded lights and the like                                                                20                5,3
      70.08         Safety glass consisting of toughened or laminated glass, shaped or not :
                    A. Windscreens, not framed, for use in civil aircraft (a)                                                    22               Free
                    B. Other                                                                                                     22                5,8
      70.09         Glass mirrors (including rear-view mirrors), unframed, framed or backed                                      22                6,5
      70.10         Carboys, bottles, jars, pots, tubular containers and similar containers, of glass, of a
                    kind commonly used for the conveyance or packing of goods ; stoppers and other
                    closures, of glass                                                                                           24                 9
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the Preliminary
    Provisions.
 ---pagebreak--- 272                                     Official Journal of the European Communities                                           8.12 . 86
                                                                                                                 Rate of duty
    Heading                                           Description                                       Autonomous       Conventional
    number
                                                                                                               %               %
       1                                                   2                                                   3                4
     70.11   Glass envelopes (including bulbs and tubes) for electric lamps, electronic valves or the
                                                                                                            . 18                7
     70.12  Glass inners for vacuum flasks or for other vaccum vessels :
            A. Unfinished                                                                                     21              6,3
            B. Finished                                                                                       25              12,5
'
     70.13  Glassware (other than articles falling in heading No 70.19) of a kind commonly used
            for table, kitchen, toilet or office purposes, for indoor decoration, or for similar uses         24               12
     70.14  Illuminating glassware, signalling glassware and optical elements of glass, not
            optically worked nor of optical glass :
            A. Articles for electrical lighting fittings :
                     I. Facetted glass, plates, balls, pear-shaped drops, flower-shaped pieces,
                        pendants and similar articles for trimming chandeliers                                20               10
                    II. Other (for example, diffusers, ceiling lights, bowls, cups, lampshades,
                        globes, tulip-shaped pieces)                                                          20               9
            B. Other                                                                                          20              6,2
    70.15   Clock and watch glasses and similar glasses (including glass qf a kind used for sun­
            glasses but excluding glass suitable for corrective lenses), curved, bent, hollowed and
            the like ; glass spheres and segments of spheres, of a kind used for the manufacture of
            clock and watch glasses and the like                                                              19              5,1
    70.16   Bricks, tiles, slabs, paving blocks, squares and other articles of pressed or moulded
            glass, of a kind commonly used in building ; multi-cellular glass in blocks, slabs, plates,
            panels and similar forms                                                                          10               4
                                                                                                          subject          subject
                                                                                                         to a min.        to a min.
                                                                                                        of 2 ECU        of 1,60 ECU
                                                                                                        per 100 kg       per 100 kg
                                                                                                           gross            gross
    70.17   Laboratory, hygienic and pharmaceutical glassware, whether or not graduated or
            calibrated ; glass ampoules :
            A. Laboratory, hygienic and pharmaceutical glassware :
                     I. Of fused silica or fused quartz                                                       16              4,6
                    II. Other                                                                                23               5,8
            B. Glass ampoules                                                                                22               5,8
    70.18   Optical glass and elements of optical glass, other than optically worked elements ;
            blanks for corrective spectacle lenses                                                            12              5,8
 ---pagebreak--- 8 . 12.86                                        Official Journal of the European Communities -                                                       273
                                                                                                                                  Rate of duty
      Heading                                                  Description                                             Autonomous         Conventional
      number
                                                                                                                             %                  %
          1                                                         2                                                        3                   4
       70.19         Glass beads, imitation pearls, imitation precious and semi-precious stones, fragments
                     and chippings, and similar fancy or decorative glass smallwares, and articles of
                     glassware made therefrom ; glass cubes and small glass plates, whether or not on a                         I
                     backing, for mosaics and similar decorative purposes; artificial eyes of glass, including
                     those for toys but excluding those for wear by humans ; ornaments and other fancy
                     articles of lampworked glass ; glass grains :
                     A. Glass beads, imitation pearls, imitation precious and semi-precious stones, and
                         similar fancy or decorative glass smallwares, not mounted, set or strung, but
                         including ungraded goods temporarily strung for convenience of transport; glass
                         grains :
                              I. Glass beads :
                                  a) Cut and mechanically polished                                                         Free              4,1 (a)
                                 b) Other                                                                                   25                  10
                             II. Imitation pearls                                                                       1,70 ECU           0,60 ECU
                                                                                                                       per kg net          per kg net
                            III. Imitation precious and semi-precious stones :
                                 a) Cut and mechanically polished                                                          Free              3,8 (a)
                               N b) Other                                                                                   16                  6
                            IV. Other :
                                 a) Glass grains                                                                            17                 5,6
                                 b) Other                                                                                   19               6,5 (a)
                     B. Artificial eyes                                                                          .          17                 5,6
                     C. Articles of glassware made from fancy or decorative glass smallwares                                20                 5,3
                     D. Other                                                                                               20                  10
       70.20         Glass fibre (including wool), yarns, fabrics, and articles made therefrom :
                    A. Non-textile fibre and articles made therefrom                                                        19                 6,5
                     B. Textile fibre, yarns, fabrics, and articles made therefrom                                          23                 9,5
   '   70.21         Other articles of glass                                                                                21                 5,6
     (a) Exemption from the payment of duty in respect of goods falling within subheadings A I a), A III a) and A IV b), within the limits of a total
         annual quota of 5Ï tonnes, to be granted by the competent authorities.
 ---pagebreak--- 274                                      Official Journal of the European Communities                               8 . 12.86
                                                         SECTION XIV
         PEARLS, PRECIOUS AND SEMI-PRECIOUS STONES, PRECIOUS METALS, ROLLED PRECIOUS
                       METALS, AND ARTICLES THEREOF ; IMITATION JEWELLERY; COIN
                                                           CHAPTER 71
          PEARLS, PRECIOUS AND SEMI-PRECIOUS STONES, PRECIOUS METALS, ROLLED PRECIOUS METALS,
                                     AND ARTICLES THEREOF ; IMITATION JEWELLERY
Notes
 1 . Subject to Note 1 (a) to Section VI and except as provided below, all articles consisting wholly or partly :
     (a) Of pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or
     (b) Of precious metal or of rolled precious metal,
     are to be classified within this Chapter and not within any other Chapter.
                                \
 2. (a) Headings Nos 71.12, 71.13 and 71.14 do not cover articles in which precious metal or rolled precious metal is
           present as minpr constituents only, such as minor fittings or minor ornamentation (for example, monograms,
           ferrules and rims), and paragraph (b) of the foregoing Note does not apply to such articles.
     (b) Heading No 71.15 does not cover articles containing precious metal or rolled precious metal (other than as
           minor constituents).
 3 . This Chapter does not cover :
     (a) Amalgams of precious metal, and colloidal precious metal (heading No 28.49);
     (b) Sterile surgical suture materials, dental fillings and other goods falling in Chapter 30 ;
     (c) Goods falling in Chapter 32 (for example, lustres) ;
     (d) Handbags and other articles falling within heading No 42.02 or 42.03 ;
     (e) Goods of heading No 43.03 or 43.04 ;
     (f) Goods falling within Section XI (textiles and textile articles) ;
     (g) Footwear (Chapter 64) and headgear (Chapter 65) ;
     (h) Umbrellas, walking-sticks and other articles falling within Chapter 66 ;
     (ij) Coin (Chapter 72 or 99);
     (k) Abrasive goods falling within headings Nos 68.04 and ,68.06 or Chapter 82, containing dust or powder of
           precious or semi-precious stones (natural or synthetic); goods of Chapter 82 with a working part of precious or
           semi-precious stones (natural, synthetic or reconstructed) on a support of base metal ; machinery, mechanical
           appliances and electrical goods, and parts thereof, falling within Section XVI, not being such articles wholly of
           precious or semi-precious stones (natural, synthetic or reconstructed) ;
 ---pagebreak--- 8 . 12.86                                 Official Journal of the European Communities                                       275
      (1)  Goods falling within Chapter 90, 91 or 92 (scientific instruments, clocks and watches, or musical instruments);
      (m) Arms or parts thereof (Chapter 93) ;
      (n) Articles covered by Note 2 to Chapter 97 ;
      (o) Articles falling within headings of Chapter 98 other than headings Nos 98.01 and 98.12 ; or
      (p) Original sculptures and statuary (heading No 99.03), collectors' pieces (heading No 99.05) and antiques of an
           age exceeding 100 years (heading No 99.06), other than pearls or precious or semi-precious stones.
 4. (a) The expression "pearls" is to be taken to include cultured pearls.
      (b) The expression "precious metal" means silver, gold, platinium and other metals of the platinum group,
      (c) The expression "other metals of the platinum group" means iridium, osmium, palladium, rhodium and
           ruthenium .
 5 . For the purposes of this Chapter, any alloy (including a sintered mixture and an intermetallic compound) containing
      precious metal is to be treated as an alloy of precious metal if, and only if, any one precious metal constitutes as
      much as 2 °/o , by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules :
      (a) An alloy containing 2 % or more, by weight, of platinum is to be treated only as an alloy of platinum;
      (b) An alloy containing 2 % or more, by weight, of gold but no platinum, or less than 2 %, by weight, of platinum,
           is to be treated only as an alloy of gold ;
      (c) Other alloys containing 2 % or more, by weight, of silver are to be treated as alloys of silver.
      For the purposes of this Note, metals of the platinum group are to be regarded as one metal and are to be treated as
      though they were platinum.
 6. Except where the context otherwise requires, any reference in these Notes or elsewhere in the Tariff to precious
      metal or to any particular precious metal is to be taken to include a reference to alloys treated as alloys of precious
      metal or of the particular metal in accordance with the rules in Note 5 above, but not to rolled precious metal or to
      base metal or non-metals coated or plated with precious metal.
 7. The expression "rolled precious metal" means material made with a base of metal upon one or more surfaces of
      which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering of precious
      metal. The expression is also to be taken to cover base metal inlaid with precious metal.
  8 . For the purposes of heading No 71.12, the expression "articles of jewellery" means :
      (a) Any small objects of personal adornment (gem-set or not) (for example, rings, bracelets, necklaces, brooches,
           ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia);
           and
      (b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (such as
           cigarette cases, powder boxes, chain purses, cachou boxes).
 ---pagebreak--- 276                                              Official Journal of the European Communities                                  8 . 12.86
  9. For the purposes of heading No 71.13, the expression "articles of goldsmiths' or silversmiths' wares" includes such
      articles as ornaments, tableware, toilet-ware, smokers' requisites and other articles of household, office or religious
      use .
10 . For the purposes of heading No 71.16, the expression "imitation jewellery" means articles of jewellery within the
      meaning of paragraph (a) of Note 8 above (but not including buttons, studs, cuff-links or other articles of heading
      No 98.01 or dress combs, hair-slides or the like of heading No 98.12), not incorporating pearls, precious or semi­
      precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal
      or rolled precious metal, and composed :
      (a) Wholly or partly of base metal, whether or not plated with precious metal ; or
      (b) Of at least two materials (for example, wood and glass, bone and amber, mother of pearl and artificial plastic
              material), no account being taken of materials (for example, necklace strings) used only for assembly.
11 . Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if
     they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be
     classified under their appropriate headings .
Additional Note
For the purposes ofheading No 71.11, the expression "goldsmiths ', silversmiths ' andjewellers ' sweepings, residues, lemels, and
other waste and scrap, ofprecious metal" means products fit only for the recovery ofthe metal orfor use in the manufacture of
chemicals.
                                                                                                                 Rate of duty
    Heading                                                   Description                              . Autonomous      Conventional
     number
                                                                                                             %                 %
          1                                                       2                                           3                 4
                             I. PEARLS AND PRECIOUS AND SEMI-PRECIOUS STONES
      71.01         Pearls, unworked or worked, but not mounted, set or strung (except ungraded pearls
                    temporarily strung for convenience of transport)                                        Free              Free
      71.02         Precious and semi-precious stones, unworked, cut or otherwise worked, but not
                    mounted, set or strung (except ungraded stones temporarily strung for convenience
                    of transport) :
        ■   ·       A. Unworked or simply sawn, cleaved or bruted                                           Free             Free
                    B. Other :
                             I. For industrial uses :
                                 a) Articles of piezo-electric quartz                                         5               2,9
                                 b) Other                                                                     8               3,2
                            II. For other uses                                                              Free             Free
     71.03          Synthetic or reconstructed precious or semi-precious stones, unworked, cut ör
                    otherwise worked, but not mounted, set or strung (except ungraded stones tempor­
                    arily strung for convenience of transport) :
                    A. Unworked or simply sawn, cleaved or bruted                                            2                0,9
                    B. Other :
                             I. For industrial uses                                                           8               3,2
                            II . For other uses                                                              4                1,8
     71.04          Dust and powder of natural or synthetic precious or semi-precious stones                Free              1,4
 ---pagebreak--- 8 . 12.86                               Official Journal of the European Communities                                           111
                                                                                                           Rate of duty
     Heading                                         Description                                   Autonomous      Conventional
     number
                                                                                                       %                  %
        1                                                 2                                             3                 4
                     II: PRECIOUS METALS AND ROLLED PRECIOUS METALS,
                      UNWROUGHT, UNWORKED OR SEMI-MANUFACTURED
      71.05  Silver, including silver gilt and platinum-plated silver, unwrought or semi-manu­
             factured :
             A. Unwrought                                                                             Free              Free
             B. Bars, rods, wire and sections ; plates, sheets and strips                               4                1,8
             C. Tubes, pipes and hollow bars                                                            7                2,9
             D. Foil of a thickness, excluding any backing, not exceeding 0,15 mm                      13                 5
             E. Powder, purls, spangles, cuttings and other forms                                      13                3,8 .
      71.06  Rolled silver, unworked or semi-manufactured :
             A. Unworked                                                                               10                3,8
             B. Semi-manufactured                                                                      13               4,6
      71.07  Gold, including platinum-plated gold, unwrought or semi-manufactured :
             A. Unwrought                                                                             Free             Free
             B. Bars, rods, wire and sections ; plates, sheets and strips                               2               0,5
             C. Tubes, pipes and hollow bars                                                    '.      4                1,8
             D. Foil of a thickness, excluding any backing, not exceeding 0,15 mm . .                  12               5,3
             E. Powder, purls, spangles, cuttings and other forms                                      11               4,1
      71.08  Rolled gold on base metal or silver, unworked or semi-manufactured                        9                2,9
      71.09  Platinium and other metals of the platinum group, unwrought or semi-manufactured :
             A. Platinum and platinum alloys :
                     I. Powders                                                                       Free             Free
                    II . Other :
                         a) Unwrought                                                                 Free             Free
                         b) Semi-manufactured :
                            1 . Bars, rods, wire and sections ; plates, sheets and strips              2                0,9
                            2. Tubes, pipes and hollow bars                                            3                1,4
                            3 . Foil of a thickness, excluding any backing, not exceeding 0,15 mm      8                3,2
                            4.   Other                                                                 9                  4
             B. Other metals of the platinum group and alloys thereof :
                     I. Powders                                                                       Free             Free
                    II. Other :          \
                         a) Unwrought                                                                 Free             Free
                         b) Semi-manufactured                                                          4                  2
 ---pagebreak--- 278                                     Official Journal of the European Communities                                         8 . 12.86
                                                                                                               Rate of duty
    Heading                                          Description                                       Autonomous      Conventional
    number
                                                                                                            %                %
        1                                                2                                                  3                 4
     71.10  Rolled platinum or other platinum group metals, on base metal or precious metal,
            unworked or semi-manufactured                                                                   7                2,9
     71.11  Goldsmiths', silversmiths' and jewellers' sweepings, residues, lemels, and other waste
            and scrap, of precious metal                                                                  Free              Free
                  III. JEWELLERY, GOLDSMITHS' AND SILVERSMITHS' WARES
                                          AND OTHER ARTICLES
     71.12  Articles of jewellery and parts thereof, of precious metal or rolled precious metal :
            A. Of precious metal                                                                            9               3,5
            B. Of rolled precious metal                                                                    12               5,8
     71.13  Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or
            rolled precious metal, other than goods falling within heading No 71.12 :
            A. Of precious metal . . . .·                                                                   9                 3
            B. Of rolled precious metal                                                                    12               3,8
     71.14  Other articles of precious metal or rolled precious metal :
            A. Of precious metal                                                                            9               5,1
            B. Of rolled precious metal                                                                    12               4,4
     71.15  Articles consisting of, or incorporating, pearls, precious or semi-precious stones
            (natural, synthetic or reconstructed) :
            A. Articles consisting of, or incorporating, pearls :
                    I. Necklaces, bracelets and other articles, of . pearls, simply strung without
                        fasteners or other accessories                                                    Free             Free
                   II. Other                                                                               14               4,9
            B. Articles consisting of, or incorporating, precious or semi-precious stones
                (natural, synthetic or reconstructed) :
                    I. Made wholly of natural precious or semi-precious stones :
                        a) Necklaces, bracelets and other articles of natural precious or semi­
                            precious stones, simply strung without fasteners or other accessories -. .    Free             Free
                        b) Other                                                                            9               5,1    ,
                   II . Other                                                                              14               4,9
    71.16   Imitation jewellery :
            A. Of base metal                                                                               22               8,5
            B. Other                                                                                       22               6,7
 ---pagebreak--- 8.12.86                              Official Journal of the European Communities                           279
                                                       CHAPTER 72
                                                            COIN
Note
This Chapter does not cover collectors' pieces (heading No 99.05).
                                                                                          Rate of duty
   Heading                                       Description                      Autonomous      Conventional
    number
                                                                                      %                 % .
       1                                             2                                 3                4
     72.01     Coin                                                                  Free              Free
 ---pagebreak--- 280                                      Official Journal of the European Communities                                8 . 12.86
                                                         SECTION XV
                                    BASE METALS AND ARTICLES OF BASE METAL
Notes
1 . This Section does not cover :
    (a) Prepared paints, inks or other products with a basis of metallic flakes or powder falling within heading
         No 32.08 , 32.09, 32.10 or 32.13 ;
    (b) Ferro-cerium or other pyrophoric alloys (heading No 36.08);
    (c) Headgear or parts thereof falling within heading No 65.06 or 65.07 ;
    (d) Umbrella frames and other goods of heading No 66.03 ;
    (e)  Goods falling within Chapter 71 (for example, precious metal alloys, rolled precious metal and imitation
         jewellery) ;
    (f)  Articles falling within Section XVI (machinery, mechanical appliances and electrical goods) ;
    (g) Assembled railway or tramway track (heading No 86.10) or other articles falling within Section XVII (vehicles,
         ships and boats, aircraft) ;
    (h) Instruments or apparatus of base metal of a kind falling within Section XVIII, including clock and watch
         springs ;
    (ij) Lead shot prepared for ammunition (heading No 93.07) or other articles falling within Section XIX (arms and
         ammunition) ;
    (k) Articles falling within Chapter 94 (furniture and mattress supports) ;
    (1)  Hand sieves (heading No 96.06) ;
    (m) Articles falling within Chapter 97 (for example, toys, games and sports requisites) ; or
    (n) Buttons, pens, pencil-holders, pen nibs or other articles falling within Chapter 98 .
2. Throughout the Tariff, the expression "parts of general use" means :
    (a) Goods described in headings Nos 73.20, 73.25, 73.29, 73.31 and 73.32 and similar goods of other base metals ;
    (b) Springs and leaves for springs, of base metal, other than clock and watch springs (heading No 91.11 ); and
    (c) Goods described in headings Nos 83.01 , 83.02, 83.07, 83.09, 83.14 and frames and mirrors, of base metal, of
         heading No 83.06.
    In Chapters 73 to 82 (but not in heading No 73.29) references to parts of goods do not include references to parts of
    general use as defined above.
    Subject to the preceding paragraph and to the Note to Chapter 83, the headings in Chapters 73 to 81 are to be taken
    not to apply to any goods falling within Chapter 82 or 83 .                                                    > .
3. Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 73 and 74):
    (a) An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the
         other metals .
    (b) An alloy composed of base metals of this Section and of elements not falling within this Section is to be treated
         as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of
         the other elements present.
    (c) In this Section the term "alloys" is to be taken to include sintered mixtures of metal powders, heterogeneous
         intimate mixtures obtained by melting (other than cermets) and intermetallic compounds.
 ---pagebreak--- 8 . 12.86                                   Official Journal of the European Communities                                     281
4. Unless the context otherwise requires, any reference in the Tariff to a base metal is to be taken to include a reference
    to alloys which; by virtue of Note 3 above, are to be classified as alloys of that metal.
5 . Classification of composite articles :
    Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as
    articles of base metal under the Interpretative Rules) containing two or more base metals are to be treated as articles
    of the base metal predominating by weight.
    For this purpose :
    (a) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal ;
    (b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 3 , it is
          classified ; and
    (c) A cermet of heading No 8 1 .04 is regarded as a single base metal.                              1
6. For the purposes of this Section, the expression "waste and scrap" means waste and1 scrap metal fit only for the
    recovery of metal or for use in the manufacture of chemicals.
Additional Note
The classification ofthe goods ofthis Section shall not he affected by the application ofa rough coating (for example, ofgrease,
oil, tar; red lead or graphite) clearly intended to protect them from rust or other oxidation.
                                                             CHAPTER 73
                                           IRON AND STEEL AND ARTICLES THEREOF
Notes
1 . In this Chapter the following expressions have the meanings hereby assigned to them :
    (a)   Pig iron and cast iron,(heading No 73.01 ):
          A ferrous product containing, by weight, 1,9 % or more of carbon, and which may contain one or more of the
          following elements within the weight limits specified :
          less than 15 % phosphorus,
          not more than 8 °/o silicon,
          not more than 6 % manganese,
          not more than 30 % chromium,
          not more than 40 % tungsten,
          and an aggregate of not more than 10 °/o of other alloy elements (for example, nickel, copper, aluminium,
          titanium, vanadium, molybdenum).
          However, the ferrous alloys known as "non-distorting tool steels", containing, by weight, 1,9 °/o or more of
          carbon and having the characteristics of steel, are to be classified as steels, under their appropriate headings .
           (ECSC) Molten pig iron shall be treated as solid pig iron.
    (b) I.      Spiegeleisen (heading No 73.01 ):
                A ferrous product containing, by weight, more than 6 % but not more than 30 % of manganese and
                otherwise conforming to the specification at (a) above.
 ---pagebreak--- 282                                   Official Journal of the European Communities                                8 . 12.86
       II. (ECSC) Haematite pig iron and cast iron (foundry or steel-making iron) (heading No 73.01):
            A ferrous product which may contain, by weight, not more than 0,50 °/o ofphosphorus as well as silicon and
            manganese up to the maximum proportions specified in Note 1 (a).
       III. (ECSC) Phosphoric iron (including ferro-phosphorus) (heading No 73.01):
            A ferrous product which may contain, by weight, more than 0,50 % but less than 15 % ofphosphorus as well as
            silicon and manganese up to the maximum proportions specified in Note 1 (a).
       Haematite pig iron and cast iron, and phosphoric iron may also contain, by weight, taken separately or together, not
       more than :
       0,30 % nickel,
       0,20 % chromium,
       0,30 % copper,
       and 0,10 % of each of the other alloy elements (for example, aluminium, titanium, vanadium, molybdenum,
       tungsten).
       Phosphoric iron containing, by weight, 15 %.or more ofphosphorus falls within heading No 28.55 (phosphides).
   (c) Ferro-alloys (heading No 73.02):
       Alloys of iron (other than master alloys as defined in Note 1 to Chapter 74) which are not usefully malleable
       and are commonly used as raw material in the manufacture of ferrous metals and which contain, by weight,
       separately or together :
       more than 8 % of silicon, or
       more than 30 % of manganese, or
       more than 30 % of chromium, or
       more than 40 % of tungsten, or
       a total of more than 10 % of other alloy elements (aluminium, titanium, vanadium, copper, molybdenum,
       niobium or other elements, subject to a maximum content of 10 % in the case of copper),
       and which contain, by weight, not less than 4 % in the case of ferro-alloys containing silicon, not less than 8 %
       in the case of ferro-alloys containing manganese but no silicon or not less than 10 % in other cases, of the
       element iron .
  (d) Alloy steel (heading No 73.15):
       Steel containing, by weight, one or more elements in the following proportions :
       more than 2 % of manganese and silicon, taken together, or
       2,00 % or more of manganese, or
       2,00 % or more of silicon, or
       0,50 % or more of nickel, or
       0,50 °/o or more chromium, or
       0,10 % or more of molybdenum, or
       0,10 % or more of vanadium, or
       0,30 % or more of tungsten, or
       0,30 % or more of cobalt, or
       0,30 % or more of aluminium, or •
       0,40 % or more of copper, or
       0,10 % or more of lead, or                                                                           ^
       0,12 % or more of phosphorus, or
       0,10 % or more of sulphur, or
       0,20 % or more of phosphorus and sulphur, taken together, or
       0,10 % or more of other elements, taken separately.
 ---pagebreak--- 8 . 12.86                                 Official Journal of the European Communities                                      283
    (e)   High carbon steel (heading No 73.15):
          Steel containing, by weight, not less than 0,60 % of carbon and having a content, by weight,, less than 0,04 % of
          phosphorus and sulphur taken separately and less than 0,07 % of these elements taken together.
    (f)   Puddled bars and pilings (heading No 73.06):
          Products for rolling, forging or re-melting obtained either :
          (i) By shingling balls of puddled iron to remove the slag arising during puddling; or
          (ii) By roughly welding together by means of hot-rolling, packets of scrap iron or steel or puddled iron.
    (g) Ingots (heading No 73.06):
          Products for rolling or forging obtained by casting into moulds.
          (ECSC) Molten steel shall be treated as steel ofthe corresponding kind in ingots.
    (h) Blooms and billets (heading No 73.07):
          Semi-finished products of rectangular section, of a cross-sectional area exceeding 1 225 mm2 and of such
         dimensions that the thickness exceeds one-quarter of the width.
    (ij) Slabs and sheet bars (including tinplate bars) (heading No 73.07):
         Semi-finished products of rectangular section, of a thickness not less than 6 mm, of a width not less than
          150 mm and of such dimensions that the thickness does not exceed one-quarter of the width.
    (k) Coils for re-rolling (heading No 73.08):
         Coiled semi-finished hot-rolled products, of rectangular section, not less than 1,5 mm thick, of a width
         exceeding 500 mm and of a weight of not less than 500 .kg per piece.
    (1)  Universal plates (heading No 73.09) :
         Products of rectangular section, hot-rolled lengthwise in a closed box or universal mill, of a thickness exceeding
          5 mm but not exceeding 100 mm, and of a width exceeding 150 mm but not exceeding 1 200 mm.
    (m) Hoop and strip (heading No 73.12):
         Rolled products with sheared or unsheared edges, of rectangular section, of a thickness not exceeding 6 mm, of
         a width not exceeding 500 mm and of such dimensions that the thickness does not exceed one-tenth of the
         width, in straight strips, coils or flattened coils.
    (n) Sheets and plates (heading No 73.13):
          Rolled products (other than coils for re-rolling as defined in paragraph (k) above) of any thickness and, if in
          rectangles, of a width exceeding 500 mm.
          (ECSC) Such products include the special category of "electrical sheets and plates " which under a current of 50 hertz
          and a magneticflux of 1 tesla have a watt-loss per kg, calculated by the Epstein method, of:
          — 2,1 watts or less, when their thickness does not exceed 0,20 mm;
          — 3,6 watts or less, when their thickness is not less than 0,20 mm but less than 0,60 mm;
          — 6 watts or less, when their thickness is not less than 0,60 mm but not greater than 1,50 mm.
         Heading No 73.13 is to be taken to apply, inter alia, to sheets or plates which have been cut to non-rectangular
         shape', perforated, corrugated, channelled, ribbed, polished or coated, provided that they do not thereby assume
         the character of articles or of products falling within other headings.
          (ECSC) For the purposes ofapplying subheadings, sheets and plates corrugated by any process shall be treated as flat
          sheets and plates.
 ---pagebreak---  284                                         Official Journal of the European Communities                               8 . 12 . 86
     (o) Wire (heading No 73.14):
          Cold-drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension
          exceeds 13 mm. In the case of headings Nos 73.26 and 73.27, however, the term "wire" is deemed to include
          rolled products of the same dimensions.
     (p) Bars and rods (including wire rod) (heading No 73.10):
          Products of solid section which do not conform to the entirety of any of the definitions (h), (ij), (k), (1), (m), (n)
          and (o) above, and which have cross-sections in the shape of circles, segments of circles, ovals, isosceles
          triangles, rectangles, hexagons, octagons or quadrilaterals with only two sides parallel and the other sides equal.
          The expression also includes concrete reinforcing bars, which apart from minor indentations, flanges, grooves or
          other deformations produced during the rolling process, correspond to the above definition.
          (ECSC) "Wire rod" is a product of solid section obtained exclusively by hot-rolling, and which is hot-coiled. The
          term covers only such products :
          1.   Ofround or square section ofwhich the diameter or side does not exceed 13 mm;
          2.   Ofany other section, which do not conform to the definition of hoop and strip in Note 1 (m) above, weighing
               not more than 1,330 kg per linear metre.
    (q) Hollow mining drill steel (heading No 73.10):
          Steel hollow bars of any cross-section, suitable for mining drills, of which the greatest external dimension
          exceeds 15 mm but does not exceed 50 mm, and of which the greatest internal dimension does not exceed one
          third of the greatest external dimension. Other steel hollow bars are to be treated as falling within heading
          No 73.18 .
    (r)  Angles, shapes and sections (heading No 73.11 ):
          Products, other than those falling within heading No 73.16, which do not conform to the entirety of any of the
          definitions (h), (ij), (k), (1), (m), (n) and (o) above, and which do not have cross-sections in the form of circles,
         segments of circles, ovals isosceles triangles, rectangles, hexagons, octagons or quadrilaterals with only two sides
         parallel and the other two sides equal, and which are not hollow.
    (s)   (ECSC) Tinplate (headings Nos 73.12 and 73.13):
          Hoop and strip and sheets and plates coated with a layer of metal containing, by weight, 97 °/o or more of tin,
          whether or not varnished.
2 . Headings Nos 73.06 to 73.14 are to be taken not to apply to goods of alloy or high carbon steel (heading No 73.15).
3 . Iron and steel products of the kind described in any of the headings Nos 73.06 to 73.15 inclusive, clad with another
    ferrous metal, are to be classified as products of the ferrous metal predominating by weight.
4. Iron obtained by electrolytic deposition is classified according to its form and dimensions with the corresponding
    products obtained by other processes .
5 . The expression "high-pressure hydro-electric conduits of steel" (heading No 73.19) means riveted, welded or
    seamless circular steel tubes or pipes and bends therefor, of an internal diameter exceeding 400 mm and of a wall
    thickness exceeding 10,5 mm .
Additional Note
For the purposes of this Chapter, products obtained by continuous casting and conforming to the definitions of Note 1 (p) or
(r) ofthe present Chapter are to be regarded as "hot-rolled products ".
 ---pagebreak--- 8.12.86                                          Official Journal of the European Communities                                                          285
                                                                                                                                   Rate of duty
    Heading                                                     Description                                               Autonomous         Conventional
    number
                                                                                                                               %                  %
        1                                         •   r             2                                                           3                 4
     73.01         Pig iron, cast iron and spiegeleisen, in pigs, blocks, lumps and similar forms :
                   A. Spiegeleisen (ECSC)                                                                                                        3,2
                   B. Haematite pig iron and cast iron (ECSC)                                                                                    3,2
                   C. Phosphoric pig iron and cast iron (ECSC)                                                                                    4
                   D. Other pig iron and cast iron :
                              I. Containing, by weight, not less than 0,30 % but not more than 1 % of
                                 titanium and not less than 0,50 % but not more than 1 % of vanadium
                                 (ECSC)                                                                                                         Free
                             II. Other (ECSC)                                                                                              ,     3,2
     73.02         Ferro-alloys :
                   A. Ferro-manganese :
                              I. Containing more than 2 % by weight of carbon (high carbon ferro­
                                 manganese) (ECSC)                                                                                                4
                             II. Other                                                                                          8                5,3
                   B. Ferro-aluminium, ferro-silico-aluminium and ferro-silico-mangano-aluminium . .                            7                4,9
                   C. Ferro-silicon                                                                                            10              6,2 (a)
                   D. Ferro-silico-manganese                          ;                                                        6               5,5 (b)
                   E. Ferro-chromium and ferro-silico-chromium :
                              I. Ferro-chromium                                                                                 8               8(c)
                            II. Ferro-silico-chromium                                                                          7                 4,9
                 i F. Ferro-nickel                                                                                             7                Free
                   G. Other                                                                                                    7                 4,9
     73.03         Waste and scrap metal of iron or steel (ECSC)                                                                                Free
     73.04         Shot and angular grit, of iron or steel, whether or not graded; wire pellets of iron or
                   steel                                                                               :                       10                3,2
(a) Exemption from the payment of duty within the limits of an annual quota of 12 600 tonnes to be granted by the competent authorities.
(b) Exemption from the payment of duty within the limits of an annual quota of 18 550 tonnes to be granted by the competent authorities.
(c) Exemption from the payment of duty in respect of ferro-chromium containing not more than 0,10 % by weight of carbon and more than 30 °/o , but
    not more than 90 °/o , of chromium, within the limits of an annual quota of 2 950 tonnes, to be granted by the competent authorities.
 ---pagebreak---  286                                             Official Journal of the European Communities                                        8.12 . 86
                                                  '
                                                                                                                       Rate of duty
     Heading                                                    Description                                     Autonomous     Conventional
     number
                                                                                                                     %                %
        1                                                            2                                               3                4
      73.05          Iron or steel powders ; sponge iron or steel :
                     A. Iron or steel powders                                                                        8               3,2
                    'B. Sponge iron or steel (ECSC)                                                                               2,5 (a)
      73.06          Puddled bars and pilings ; ingots, blocks, lumps and similar forms, of iron or steel
                     (ECSC)                                                                                                         2,5
      73.07          Blooms, billets, slabs and sheet bars (including tinplate bars), of iron or steel ; pieces
                     roughly shaped by forging, of iron or steel :
                    A. Blooms and billets :
                              I. Rolled (ECSC)                                                                                      3,2
                            II. Forged                                                                              10              3,8
                    B. Slabs and sheet bars (including tinplate bars) :
                             I. Rolled (ECSC)                                                                                       3,2
                           II. Forged                                                                               10              3,8
                    C. Pieces roughly shaped by forging                                                             10              3,2
     73.08          Iron or steel coils for re-rolling :
                    A. Less than 1,50 m in width, intended for re-rolling (ECSC) (b)                                                3,8
                    B. Other (ECSC)                                                                                                 4,4
     73.09          Universal plates of iron or steel (ECSC)                                                                        4,4
     73.10          Bars and rods (including wire rod), of iron or steel, hot-rolled, forged, extruded,
                    cold-formed or cold-finished (including precision-made); hollow mining drill steel :
                   A. Not further worked than hot-rolled or extruded :
                             I. Wire rod (ECSC)                                                                                     4,9
                           II. Bars and rods (ECSC)                                                                                 4,4
                          III. Hollow mining drill steel (ECSC) . .                                                                 3,8
                    B. Not further worked than forged                                                               10              4,9
                    C. Not further worked than cold-formed or cold-finished                                         10              4,9
(a) Autonomous total suspension for an indefinite period .
(b) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 8 . 12.86                                Official Journal of the European Communities                                           287
                                                                                                              Rate of duty
     Heading                                            Description                                    Autonomous     Conventional
     number
                                                                                                           %                %
        1                                                   2                                               3               4
      73.10    D. Clad or surface-worked (for example, polished, coated):
     (cont 'd)        I. Not further worked than clad :
                          a) Hot-rolled or extruded (ECSC) .                                                               3,8
                          b) Cold-formed or cold-finished                                                  10              4,9
                     II. Other                                                                             10              4,9
      73.11    Angles, shapes and sections, of iron or steel, hot-rolled, forged, extruded, cold­
               formed or cold-finished; sheet piling of iron or steel, whether or not drilled, punched
               or made from assembled elements :
               A. Angles, shapes and sections :
                      I. Not further worked than hot-rolled or extruded (ECSC)                                             4,4
                     II. Not further worked than forged                                                    10              4,9
                    III. Not further worked than cold-formed or cold-finished                              10              4,9
                    IV. Clad or surface-worked (for example, polished, coated) :
                          a) Not further worked than clad :
                              1 . Hot-rolled or extruded (ECSC)                                                            3,8
                              2.   Cold-formed or cold-finished                                            10              4,9
                          b) Other                    ·                                                    10              4,9
               B. Sheet piling (ECSC)                                                                                      4,4
      73.12    Hoop and strip, of iron or steel, hot-rolled or cold-rolled :
               A. Not further worked than hot-rolled (ECSC)                                                                5,3
               B. Not further worked than cold-rolled :
                      I. In coils for the manufacture of tinplate (ECSC)                                                   5,3
                     II. Other                                                                             10              5,3
               C. Clad, coated or otherwise surface-treated :
                      I. Silvered, gilded or platinum-plated                                               10              5,3
                     II. Enafnelled                                                                        10              5,3
                    III . Tinned :
                          a) Tinplate (ECSC)                                                                               4,9
                          b) Other                                                                         10              5,3
                    IV. Zinc-coated or lead-coated                                    '                    10              5,3
                     V. Other (for example, copper-plated, artificially oxidised, lacquered, nickel- ·
                          plated, varnished, clad, parkerised, printed) :
                          a) Not further worked than clad :
                              1.   Hot-rolled (ECSC)                                                                       4,9
                              2.   Cold-rolled                                                             10              5,3
                          b) Other                                                                         10              5,3
               D. Otherwise shaped or worked (for example, perforated, chamfered, lap-jointed) .           10              5,3
 ---pagebreak--- 288                                      Official Journal of the European Communities                                      8 . 12.86
                                                                                                            Rate of duty
    Heading                                            Description                                   Autonomous     Conventional
    number
                                                                                                          %                %
       1                                                   2                                              3                 4
     73.13   Sheets and plates, of iron or steel, hot-rolled or cold-rolled :
            A. "Electrical" sheets and plates :
                       I. With a watt-loss, regardless of thickness, of 0,75 W or less (ECSC) ....                         4,4
                     II. Other (ECSC)                        -                                                            4,9
            B. Other sheets and plates :
                       I. Not further worked than hot-rolled, of a thickness of :
                          a) 2 mm or more (ECSC)                                                                          4,9
                          b) Less than 2 mm (ECSC)                                                                        4,4
                     II . Not further worked than cold-rolled, of a thickness of :
                          a) 3 mm or more (ECSC)                                    '                                     4,9
                          b) More than 1 mm but less than 3 mm (ECSC)                                                     4,4
                          c) 1 mm or less (ECSC)                                                                          5,3
                    III. Not further worked than burnished, polished or glazed (ECSC) ......                              4,9
                    IV. Clad , coated or otherwise surface-treated :
                          a) Silvered, gilded, platinum-plated or enamelled                              10               4,9
                          b) Tinned :
                             1 . Tinplate (ECSC)                                                                          4,9
                             2.  Other (ECSC)                                                                             4,9
                          c) Zinc-coated or lead-coated (ECSC)                                                            5,3 '
                          d) Other (for example, copper-plated, artificially oxidised, lacquered,
                             nickel-plated, varnished, clad, parkerised, printed) (ECSC)                                  4,9
                     V. Otherwise shaped or worked :
                          a) Cut into shapes other than rectangular shapes, but not further worked :
                             1 . Silvered, gilded, platinum-plated or enamelled                          10             • 4,9
                             2.  Other (ECSC)                                                                             4,9
                          b) Other, excluding sheets and plates shaped by rolling                        10               4,9
    73.14   Iron or steel wire, whether or not coated, but not insulated                                 10               5,3
    73.15   Alloy steel and high carbon steel in the forms mentioned in headings Nos 73.06 to
            73.14 :
            A. High carbon steel :
                      I. Ingots, blooms, billets, slabs and sheet bars :
                          a) Forged                                                                      9                3,5
                          b) Other :
                             1.  Ingots (ECSC)                                                                           2,5
                             2.  Blooms, billets, slabs and sheet bars (ECSC)                                            3,2
 ---pagebreak--- 8 . 12.86                                Official Journal of the European Communities                                        289
                                                                                                           Rate of duty
     Heading                                         Description                                   Autonomous      Conventional
       number
                                                                                                         %               %
          1                                              2                                               3               4
                                                                                                /
        73.15   A.   II. Pieces roughly shaped by forging                                               10              3,2
      (cont 'd)
                    III. Coils for re-rolling (ECSC)                                                                .   3,8
                    IV. Universal plates (ECSC)                                                                         4,4
                     V. Bars and rods (including wire rod) and hollow mining drill steel ; angles,
                         shapes and sections :                      ' ,>
                         a) Not further worked than forged                                              10              5,3
                         b) Not further worked than hot-rolled or extruded :
                             1 . Wire rod (ECSC)                                                                        4,9
                            2.   Other (ECSC)                                                                           4,4
                         c) Not further worked than cold-formed or cold-finished                        10              5,3
                         d) Clad or surface-worked (for example, polished, coated) :
                             1.  Not further worked than clad :
                                 aa) Hot-rolled or extruded (ECSC)                                                      3,8
                                 bb) Cold-formed or cold-finished                                       10              4,9
                            2.   Other                                                                  10              5,3
                    VI. Hoop and strip :
                         a) Not further worked than hot-rolled (ECSC)                                                   4,9
     <
                         b) Not further worked than cold-rolled                                         10              5,3
                         c) Clad, coated or otherwise surface-treated :
                             1.  Not further worked than clad :
                                 aa) Hot-rolled (ECSC)                                                                  4,9
                                 bb) Cold-rolled                                                        10              5,3
                            2.   Other                                                                  10              5,3
                         d) Otherwise shaped or worked (for example, perforated, chamfered,
                            lap-jointed)                                                              ' 10              5,3
                   VII. Sheets and plates :
                         a) Not further worked than hot-rolled (ECSC)                                                   4,9
                         b) Not further worked than cold-rolled, of a thickness of :
                             1.  3 mm or more (ECSC)                                                                    4,9
                            2.   Less than 3 mm (ECSC)                                                                  5,3
                         c) Polished, clad, coated or otherwise surface-treated (ECSC)                                  4,9
                         d) Otherwise shaped or worked :
                            1 . Cut into shapes other than rectangular shapes, but not further
                                 worked (ECSC)                                                                          4,9
                            2. Other, excluding sheets and plates shaped by rolling                     10              4,9
                   VIII. Wire, whether or not coated, but not insulated                                 10              5,3
 ---pagebreak--- 290                                      Official Journal of the European Communities                                  8 . 12 . 86
                                                                                                          Rate of duty
    Heading                                          Description                                  Autonomous      Conventional
    number
                                                                                                        %               %
       1                                                  2                                             3                4
     73.15    B. Alloy steel :                1
    (cont 'd)        I. Ingots, blooms, billets, slabs and sheet bars :
                        a) Forged                                                                       8              3,8
                        b) Other :
                             1. Ingots :
                                aa) Waste or scrap in ingot form (ECSC)                                               Free
                                bb) Other (ECSC)                                                                       2,5
                            2.  Blooms, billets, slabs and sheet bars (ECSC)                                           3,2
                    II. Pieces roughly shaped by forging                        '                      10              3,8
                   III. Coils for re-rolling (ECSC)                                                                     6
                   IV. Universal plates (ECSC)                                                                          6
                    V. Bars and rods (including wire rod) and hollow mining drill steel ; angles,
                        shapes and sections :
                        a) Not further worked than forged                                               9               6
                        b) Not further worked than hot-rolled or extruded :
                            1 . Wire rod (ECSC)                                                                         6
                           2.   Other (ECSC)                                                                            6
                        c) Not further worked than cold-formed or cold-finished                        10               6
                        d) Clad or surface-worked (for example, polished, coated) :
                            1.  Not further worked than clad :
                                aa) Hot-rolled or extruded (ECSC)                                                       5
                                bb) Cold-formed or cold-finished                                       10               6
                           2.   Other                                                                  10               6
                  VI. Hoop and strip :
                        a) Not further worked than hot-rolled (ECSC) .·                                                 6
                        b) Not further worked than cold-rolled                                         10               6
                        c) Clad, coated or otherwise surface-treated :
                            1.  Not further worked than clad :
                                aa) Hot-rolled (ECSC)                                                                   6
                                bb) Cold-rolled                                                      ' 10               6
                           2.   Other                                                                  10               6
                        d) Otherwise shaped or worked (for example, perforated, chamfered,
                           lap-jointed)                                                                10               6
                  VII. Sheets and plates :
                        a) "Electrical" sheets and plates :
                            1 . With a. watt-loss, regardless of thickness, of 0,75 W or less
                                (ECSC)                      '                                                          6
                           2.   Other (ECSC)                                                                           6
 ---pagebreak--- 8 . 12.86                                        Official Journal of the European Communities                                                    291
                                                                                                                               Rate of duty
     Heading
     number                                                    Description                                            Autonomous       Conventional
                                                                                                                            %                o/o     ¡
        1                                                           2                                                        3                4
      73.15          B.   VII. b) Other sheets and plates :                                                                                    .
     (cont'd)                        1 . Not further worked than hot-rolled (ECSC)                                                            6
                                     2.  Not further worked than cold-rolled, of a thickness of :
                                         aa) 3 mm or more (ECSC)                                                                              6
                                         bb) Less than 3 mm (ECSC)                                                                            6
                                     3.  Polished, clad, coated or otherwise surface-treated (ECSC) ....                                      6
                                     4.  Otherwise shaped or worked :
                                         aa) Cut into shapes other than rectangular shapes, but not further
                                               worked (ECSC)                                                                                  6
                                         bb) Other, excluding sheets and plates shaped by rolling .....                     10                6
                         VIII. Wire, whether or not coated, but not insulated                                               10                6
      73.16         Railway and tramway track construction material of iron or steel, the following : rails,
                    check-rails, switch blades, crossings (or frogs), crossing pieces, point rods, rack rails,
                    sleepers, fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates,
                    ties and other material specialised for joining or fixing rails :
                    A. Rails :
                             I. Current-conducting, with parts of non-ferrous metal                                         18              5,8
                            II. Other :                                  ,
                                 a) New (ECSC)                                                                                              4,4
                                 b) Used (ECSC)                                                                                             2,5
                    B. Check-rails (ECSC)                                                                     ·. .                          3,8
                    C. Sleepers (ECSC)                                                                             '                        3,8
                    D. Fish-plates and sole plates :
                             I. Rolled (ECSC)                                                                                               3,8
                            II. Other                                                                                      15               5, 1
                    E. Other                                                                                               14               4,9
      73.17         Tubes and pipes, of cast iron                                                                          13               5,8      ;
      73.18         Tubes and pipes and blanks therefor, of iron (other than of cast iron) or steel,
                    excluding high-pressure hydroelectric conduits :
                    A. Tubes and pipes, with attached fittings, suitable for conducting gases or liquids,
                         for use in civil aircraft (a)                                                                     14              Free
                    B. Other :
                             I. Straight and of uniform wall-thickness, unworked, seamless, of circular
                                 cross-section, solely for the manufacture of tubes and pipes with other
                                 cross-sections and wall-thicknesses (b)                                                   14                9
                            II. Straight and of uniform wall-thickness, other than those falling in B I
                                 above, of a maximum length of 4,50 m, of alloy steel containing by weight
                                 not less than 0,90 % but not more than 1,15 % of carbon, not less than
                                 0,50 % but not more than 2 % of chromium and not more than 0,50 %
                                 of molybdenum                                                                             14                9
                           III . Other                                                                                     14               10
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the Prel­
     iminary Provisions.
(b) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak---  292                                           Official Journal of the European Communities                                                  8 . 12.86
                                                                                                                               Rate of duty
     Heading                                                 Description                                              Autonomous       Conventional
     number
                                                                                                                            %                %
         1                                                        2                                                          3                4
      73.19          High-pressure hydro-electric conduits of steel, whether or not reinforced                              13                9
      73.20          Tube and pipe fittings (for example, joints, elbows, unions and flanges), of iron or
                     steel                                                                                                  14              6,2
      73.21          Structures and parts of structures (for example, hangars and other buildings, bridges
                    and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, door
                    and window frames, shutters, balustrades, pillars and columns), of iron or steel;
                    plates, strip, rods, angles, shapes, sections, tubes and the like, prepared for use in
                    structures, of iron or steel                                                                           14               4,1
      73.22         Reservoirs, tanks, vats and similar containers, for any material (other than
                    compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 litres,
                    whether or not lined or heat-insulated, but not fitted with mechanical or thermal
                    equipment                                                                                              15               3,8
      73.23         Casks, drums, cans, boxes and similar containers, of sheet or plate iron or steel, of a
                    description commonly used for the conveyance or packing of goods, of a capacity :
                    A. Of 50 litres or more                                                                                15               4,4
                    B. Of less than 50 litres                                                                              17               4,9
      73.24         Containers, of iron or steel, for compressed or liquefied gas                                          17               4,9
      73.25         Stranded wire, cables, cordage, ropes, plaited bands, slings and the like, of iron or
                    steel wire, but excluding insulated electric cables :                                          .
                    A. With fittings attached, or made up into articles, for use in civil aircraft (a) ....                17              Free
                    B. Other                                                                                               17               5,6
      73.26         Barbed iron or steel wire ; twisted hoop or single flat wire, barbed or not, and loosely
                    twisted double wire, of kinds used for fencing, of iron or steel                                       15                9
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the Pre­
    liminary Provisions.
 ---pagebreak--- 8 . 12.86                                  Official Journal of the European Communities                                             293
                                                                                                                  Rate of duty
     Heading                                             Description                                      Autonomous      Conventional
     number  ,
                                                                                                               %                °/o
         1                                                    2                                                 3                4
      73.27    Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials, of iron
               or steel wire ; expanded metal, of iron or steel :
               A. Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials . . .        15              6,2
               B. Expanded metal                                                                               15              5,1
     [73.28]
      73.29    Chain and parts thereof, of iron or steel                                                       16              4,6
      73.30    Anchors and grapnels and parts thereof, of iron or steel                                        18              5,8
      73.31    Nails, tacks, staples, hook-nails, corrugated nails, spiked cramps, studs, spikes and
               drawing pins, of iron or steel, whether or not with heads of other materials, but not
               including such articles with heads of copper:
               A. Carding tacks for textile carding machines                                                   13              3,8
               B. Other                                                                                        16              4,6
      73.32    Bolts and nuts (including bolt ends and screw studs), whether or not threaded or
               tapped, screws (including screw hooks and screw rings), rivets, cotters, cotter pins and
               similar articles, of iron or steel ; washers (including spring washers) of iron or steel :
               A. Not threaded or tapped :
                       I. Screws, nuts, rivets and washers, turned from bars, rods, angles, shapes,
                           sections or wire , of solid section, of a shank thickness or hole diameter
                           not exceeding 6 mm                                                                 16               4,9
                      II . Other                          :                                                   16               6,2
               B. Threaded or tapped :
                       I. Screws and nuts, turned from bars, rods, angles, shapes, sections or wire,
                           of solid section, of a shank thickness or hole diameter not exceeding
                           6 mm                                                                               17               5,3
                      II. Other . . '                                                                         17               6,5
      73.33    Needles for hand sewing (including embroidery), hand carpet needles and hand
               knitting needles, bodkins, crochet hooks, and the like, and embroidery stilettos, of
               iron or steel :
               A. Sewing needles, darning needles, and embroidery needles                                     19               5,1
               B. Other                                                                                       5,1              4,4
 ---pagebreak--- 294                                           Official Journal of the European Communities                                                   8.12.86
                                                                                                                               Rate of duty
    Heading                                                 Description                                              Autonomous        Conventional
     number
                                                                                                                           %                 %
        1                                                        2                                     v                    3                4
      73.34        Pins (excluding hatpins and other ornamental pins and drawing pins), hairpins,
                   curling grips and the like, of iron or steel                                                            19               5,1
     73.35         Springs and leaves for springs, of iron or steel                                                        17               4,9
     73.36         Stoves (including stoves with subsidiary boilérs for central heating), ranges, cookers,
                   grates, fires and other space heaters, gas-rings, plate warmers with burners, wash
                   boilers with grates or other heating elements, and similar equipment, of a kind used
                   for domestic purposes, not electrically operated, and parts thereof, of iron or steel . .               17               4,9
     73.37         Boilers (excluding boilers of heading No 84.01 ) and radiators, for central heating,
                   not electrically heated, and parts thereof, of iron or steel; air heaters and hot air
                   distributors (including those which can also distribute cool or conditioned air), not
                   electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of
                   iron or steel                                                                                           17               5,6
     73.38         Articles of a kind commonly used for domestic purposes, sanitary ware for indoor
                   use, and parts of such articles and ware, of iron or steel ; iron or steel wool ; pot
                   scourers and scouring or polishing pads, gloves and the like, of iron or steel :
                   A. Sanitary ware (excluding parts thereof) for use in civil aircraft (a)                                17              Free
                   B. Other :
                            I. Sinks and wash basins and parts thereof, of stainless steel                                 17               5,1
                           II. Other                                                                                       17               5*6
    [73.39]
     73.40         Other articles of iron or steel :
                   A. Of cast iron                                                                                         14               4,1
                   B. Other                                                                                                18               5,3
  (a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the
        Preliminary Provisions.
 ---pagebreak--- 8 . 12.86                                 Official Journal of the European Communities                                       295
                                                             CHAPTER 74
                                               COPPER AND ARTICLES THEREOF
Notes
1 . For the purposes of heading No 74.02, the expression "master alloys" means alloys (except copper phosphide
    (phosphor copper) containing more than 8 % by weight of phosphorus) containing with other alloy elements more
    than 10 % by weight of copper, not usefully malleable and commonly used as raw material in the manufacture of
    other alloys or as de-oxidants, de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals.
    (Copper phospide (phosphor copper) containing more than 8 % by weight of phosphorus falls within heading
    No 28.55 and not within this Chapter.)
2. In this Chapter the following expressions have the meanings hereby assigned to them :
    (a) Wire (heading No 74.03) :
         Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional
         dimension exceeds 6 mm .
    (b) Wrought bars, rods, angles, shapes and sections (heading No 74.03):
         Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension
         exceeds 6 mm and which, if they are flat, have a thickness exceeding one-tenth of the width. Also cast or sintered
         products, of the same forms and dimensions, which have been subsequently worked after production (otherwise
         than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or
         of products falling within other headings.
         Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines
         for converting them into, for example, wire rod or tubes, are however to be taken to be unwrought copper of
         heading No 74.01 .
    (c) Wrought-plates, sheets and strip (heading No 74.04):
         Flat-surfaced, wrought products (coiled or not), of which the maximum, cross-sectional dimension exceeds 6 mm,
         and of which the thickness exceeds 0,15 mm but does not exceed one-tenth of the width.
         Heading No 74.04 is to be taken to apply, inter alia, to such products, whether or not cut to shape, perforated,
         corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of
         articles or of products falling within other headings.
3 . Heading No 74.07 is to be taken to apply, inter alia, to tubes, pipes and hollow bars which have been polished or
    coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled, waisted, cone-shaped or finned.
    Heading No 74.08 is to be taken to apply, inter alia, to tube and pipe fittings which have been similarly treated.
                                                                                                           Rate of duty
     Heading                                           Description                                 Autonomous      Conventional
     number
                                                                                                       %                 %
        1                                                  2                            v               3                4
      74.01        Copper matte ; unwrought copper (refined or not); copper waste and scrap           Free              Free
      74.02        Master alloys                                                                      Free              Free
 ---pagebreak--- 296                                      Official Journal of the European Communities                                           8 . 12.86
                                                                                                                  Rate of duty
    Heading                                            Description                                        Autonomous      Conventional
     number
                                                                                                               %                %
        1                                                  2                                                    3                4
      74.03   Wrought bars, rods, angles, shapes and sections, of copper; copper wire :
              A. Of copper alloys containing more than 10 % by weight of nickel                                 9                5
              B. Other                                                                           ·. . . .      10                6
      74.04  Wrought plates, sheets and strip, of copper:
             A. Of copper alloys containing more than 10 % by weight of nickel                                 10              6,5
              B. Other                                                                                         10               6
     74.05   Copper foil (whether or not embossed, cut to shape, perforated, coated, printed, or
             backed with paper or other reinforcing material), of a thickness (excluding any
             backing) not exceeding 0,15 mm :
             A. Of copper alloys containing more than 10 % by weight of nickel                                10               6,5
             B. Other                                                                                \ .      12               6,5
     74.06   Copper powders and flakes :
             A. Of copper alloys containing more than 10 % by weight of nickel                                 2               0,5
             B. Other :
                     I. Lamellar powders and flakes                                                           14               6,2
                    II. Other                                                                                  3               1,4
     74.07   Tubes and pipes and blanks therefor, of copper; hollow bars of copper                            13                6
     74.08   Tube and pipe fittings (for example, joints, elbows, sockets and flanges), of copper:
             A. Of copper alloys containing more than 10 % by weight of nickel                                13                5
             B. Other                                                                                         15               6,5
   [ 74.09]
     74.10   Stranded wire, cables, cordage, ropes, plaited bands and the like, of copper wire, but
             excluding insulated electric wire and cables :
             A. Of copper alloys containing more than 10 % by weight of nickel                                16            . 6,5
             B. Other                                                                                         13               6,5
     74.11   Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including
             endless bands), of copper wire ; expanded metal, of copper                                       12              6,5
   [ 74.12 ]                                                                              -
   [74.13 ]
 ---pagebreak--- 8 . 12 . 86                            Official Journal of the European Communities                                           297
                                                                                                            R^te of duty
     Heading                                         Description                                     Autonomous     Conventional
      number
                                                                                                         %                %
          1                                              2                                                3               4
     [74.14]
      74Λ5   Nails, tacks, staples, hook-nails, spiked cramps, studs, spikes and drawing pins, of .
             copper, or of iron or steel with heads of copper; bolts and nuts (including bolt ends
             and screw studs), whether or not threaded or tapped, screws (including screw hooks
             and screw rings), rivets, cotters, cotter pins and similar articles, of copper; washers
             (including spring washers) of copper :
             A. Nails, tacks, staples, hook-nails, spiked cramps, studs, spikes and drawing pins         13              6,5
 \
             B. Screws, nuts, rivets and washers, turned from bars, rods, angles, shapes, sections
                 or wire, of solid section, of a shank thickness or hole diameter not exceeding
                 6 mm                                                                                    14              3,5
             C. Other :
                     I. Of copper alloys containing more than 1 0 % by weight of nickel                  13              3,8
                    II. Other                                                                            14              4,9
      74.16  Springs, of copper:
             A. Of copper alloys containing more than 10 % by weight of nickel                           16              6,5
             B. Other                                                                                    17              6,5
      74.17  Cooking and heating apparatus of a kind used for domestic purposes, not electrically
             operated, and parts thereof, of copper:
             A. Liquid fuel pressure stoves and parts thereof                                            15              6,5
             B. Other                                                                                    15              6,5
      74.18  Other articles of a kind commonly used for domestic purposes, sanitary ware for
             indoor use, and parts of such articles and ware, of copper                                  17   ,          4,9
      74.19  Other articles of copper                                                                    18              4,9
 ---pagebreak---    298                                           Official Journal of the European Communities                                       8 . 12.86
                                                                     CHAPTER 75
                                                       NICKEL AND ARTICLES THEREOF
  Notes
  1 . In this Chapter the following expressions have the meanings hereby assigned to them :
      (a) Wire (heading No 75.02):
            Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional
            dimension exceeds 6 mm .
      (b) Wrought bars, rods, angles, shapes and sections (heading No 75.02):
            Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension
            exceeds 6 mm and which, if they are flat, have a thickness exceeding one-tenth of the width. Also cast or sintered
'           products of the same forms and dimensions, which have been subsequently machined (otherwise than by simple
            trimming or de-scaling).
      (c) Wrought-plates, sheets and strip (heading No 75.03):
            Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds 6 mm,
            and of which the thickness does not exceed one-tenth of the width .
            Heading No 75.03 is to be taken to apply, inter alia, to such products, whether or not cut to shape, perforated,
            corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of
            articles or of products falling within other headings.
  2. Heading No 75.04 is to be taken to apply, inter alia, to tubes, pipes, hollow bars and tube and pipe fittings which
      haye been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled, waisted,
      cone-shaped or finned.
                                                                                                                     Rate of duty
      Heading                                                                                                                Conventional
       number                                                Description                                     Autonomous
                                                                                                                 %                 %
          1                                                        2                                              3                4
        75.01         Nickel mattes, nickel speiss and other intermediate products of nickel metallurgy;
                      unwrought nickel (excluding electro-plating anodes); nickel waste and scrap               Free              Free
        75.02         Wrought bars, rods, angles, shapes and sections, of nickel ; nickel wire                    9               4,4
        75.03         Wrought plates, sheets and strip, of nickel ; nickel foil; nickel powders and flakes :
                      A. Plates, sheets, strip and foil                                                          10               4,9
                      B. Powders and flakes                                                                      2                0,5
 ---pagebreak--- 8 . 12 . 86                             Official Journal of the European Communities                                           299
                                                                                                             Rate of duty
     Heading                                           Description                                    Autonomous     Conventional
      number
                                                                                                          %           -    %
          1                                                2                                               3               4
    ' 75.04  Tubes and pipes and blanks therefor,' of nickel; hollow bars, and tube and pipe
             fittings (for example, joints, elbows, sockets and flanges), of nickel :
             A. Tubes and pipes and blanks therefor; hollow bars                                          12              5,3
             B. Tube and pipe fittings                                                                    13              3,8
       75.05 Electro-plating anodes, of nickel, wrought or unwrought, including those produced
             by electrolysis :
             A. Not prepared beyond casting                                  '                             5              3,2
             B. Other                                                                                      8              3,8
       75.06 Other articles of nickel :
             A. Nails, tacks, staples, hook-nails, spiked cramps, studs, spikes and the like ; bolts,
                  nuts, screws and similar articles ; washers and spring washers :
                      I. Screws, nuts, rivets and washers, turned from bars, rods, angles, shapes,
                         sections or wire, of solid section, of a shank thickness or hole diameter
                         not exceeding 6 mm                                                               13              3,5
                     II. Other                                                                         .  13              3,8
             B. Other                                                                                     16              4,6
 ---pagebreak---  300                                       ^ Official Journal of the European Communities                                         8.12.86
                                                                 CHAPTER 76
                                                 ALUMINIUM AND ARTICLES THEREOF
 Notes
 1 . In this Chapter the following expressions have the meanings hereby assigned to them :
      (a) Wire (heading No 76.02) :
           Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional
           dimension exceeds 6 mm .
     (b) Wrought bars, rods, angles, shapes and sections (heading No 76.02):
           Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension
           exceeds 6 mm and which, if they are flat, have a thickness exceeding one-tenth of the width. Also cast or sintered
           products, of the same forms and dimensions, which have been subsequently machined (otherwise than by simple
           trimming or de-scaling).
     (c) Wrought plates, sheets and strip (heading No 76.03):
           Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds 6 mm,
           and of which the thickness exceeds 0,20 mm but does not exceed one-tenth of the width .
           Heading No 76.03 is to be taken to apply, inter alia, to such products, whether or not cut to shape, perforated,
           corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of
           articles or of products falling within other headings.
2. Heading No 76.06 is to be taken to apply, inter alia, to tubes, pipes and hollow bars which have been polished or
     coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled, waisted, cone-shaped or finned.
     Heading No 76.07 is to be taken to apply, inter alia, to tube and pipe fittings which have been similarly treated.
                   I                                                                                               Rate of duty
     Heading
      number                                              Description                                      Autonomous      Conventional
                                                                                                               %                 °/o
         1                                                     2                                                3                 4
       76.01         Unwrought aluminium ; aluminium waste and scrap :
                     A. Unwrought                                                                              10                6
                     B. Waste and scrap :
                            I. Waste :
                               a) Turnings, shavings, chips, milling waste, sawdust and filings ; waste of
                                   coloured, coated or bonded sheets and foil, of a thickness (excluding
                                   any backing) of 0,20 mm or less                                            Free              2,2
                               b) Other (including factory rejects)                                            5                3,2
Il                         II. Scrap                                                                          Free             Free
 ---pagebreak---  8.12. 86                                       Official Journal of the European Communities                                                 301
                                                                                                                          Rate of duty
    Heading
                                                            Description                                          Autonomous        Conventional
     number                                                                                                            %                %
     •  1                                                        2                                                      3                4
      76.02        Wrought bars, rods, angles, shapes and sections, of aluminium; aluminium wire . . . .               15               10
      76.03        Wrought plates, sheets and strip, of aluminium                                                      15               10
      76.04        Aluminium foil (whether or not embossed, cut to shape, perforated, coated, printed,
                   or backed with paper or other reinforcing material), of a thickness (excluding any
                   backing) not exceeding 0,20 mm                                                                      17              10
     76.05         Aluminium powders and flakes:
                   A. Lamellar powders and flakes                                                                      21              6,3
                   B. Other                                                                                            10              5,3
     76.06         Tubes and pipes and blanks therefor, of aluminium; hollow bars of aluminium:
                   A. Tubes and pipes, with attached fittings, suitable for conducting gases or liquids;
                        for use in civil aircraft (a)                                                                  19             Free
                   B. Other                                                                                            19              10
     76.07         Tube and pipe fittings (for example, joints, elbows, sockets and flanges), of
                   aluminium                                                                                           20               7
     76.08         Structures and parts of structures (for example, hangars and other buildings, bridges
                   and bridge-sections, towers, lattice masts, roofs, roofing frameworks, door and
                   window frames, balustrades, pillars and columns), of aluminium; plates, rods, angles,
                   shapes, sections, tubes and the like, prepared for use in structures, of aluminium . . .            19               7
     76.09         Reservoirs, tanks, vats and similar containers, for any material (other than
                   compressed or liquefied gas), of aluminium, of a capacity exceeding 300 litres,
                   whether or not lined or heat-insulated, but not fitted with mechanical or thermal
                   equipment . .                                                                                       19               7
     76.10         Casks, drums, cans, boxes and similar containers (including rigid and collapsible
                   tubular containers), of aluminium, of a description commonly used for the
                   conveyance or packing of goods :
                   A. Rigid and collapsible tubular containers                                                         19               7
                   B. Other                                                                                            19               7
     76.11         Containers, of aluminium, for compressed or liquefied gas                                           21               7
     76.12         Stranded wire, cables, cordage, ropes, plaited bands and the like, of aluminium wire,
                   but excluding insulated electric wires and cables                                                   19               7
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the
    Preliminary Provisions.
 ---pagebreak---   302                                    Official Journal of the European Communities                                     8 . 12.86
l                                                                                                            Rate of duty
      Heading
      number                                           Description                                    Autonomous     Conventional
                                                                                                           %              °/o
         1                                                  2                                              3               4
      [76.13]
      [76.14]
       76.15  Articles of a kind commonly used for domestic purposes, sanitary ware for indoor
              use, and parts of such articles and ware, of aluminium                                      20              7
       76.16  Other articles of aluminium :
II            A. Cops, pirns, bobbins and similar supports for the spinning and weaving industries        12              7
              B. Spools, reels and similar supports for photographic and cinematographic film or
                  for tapes, films and the like falling within heading No 92.12                           16              7
              C. Nails, tacks, staples, hook-nails, spiked cramps, spikes and the like ; bolts, nuts,
                  screws and similar articles ; washers and spring washers :
                      I. Screws, nuts, rivets and washers, turned from bars, rods, angles, shapes,
                         sections or wire, of solid section, of a shank thickness or hole diameter
                         not exceeding 6 mm                                                               16              7    ,
Il                   II. Other                                                                            16              7
||            D. Other                                                                                 '  19              7
 ---pagebreak--- 8. 12.86                              Official Journal of the European Communities                                      303
                                                         CHAPTER 77
                               MAGNESIUM AND BERYLLIUM AND ARTICLES THEREOF
                                                                                                      Rate of duty
    Heading                                                                                   Autonomous
                                                  Description                                                 Conventional
    number                                                                                                          %
                                                                                                  %
       1                                               2                                           3                 4
     77.01    Unwrought .magnesium; magnesium waste (excluding shavings of uniform size) and
              scrap:
              A. Unwrought                                                                        10                5,3
            t
            ' B. Waste and scrap:
            !         I. Waste                                                                     5 '              3,5
            '        II. Scrap                                                                   Free              Free
            1
     77.02    Wrought bars, rods, angles, shapes and sections, of magnesium; magnesium wire;
              wrought plates, sheets and strip, of magnesium; magnesium foil; raspings and
            , shavings of uniform size, powders and flakes, of magnesium; tubes and pipes and
            1
              blanks therefor, of magnesium; hollow bars of magnesium; other articles of
            : magnesium                                                                           14                5,3
    [77.03]
     77.04    Beryllium, unwrought or wrought, and articles of beryllium :
              A. Unwrought; waste and scrap                                                        3                1,8
              B. Wrought beryllium and articles of beryllium                                       8               3,8
 ---pagebreak---    304                                             Official Journal of the European Communities                                     8 . 12.86
                                                                        CHAPTER 78
                                                           LEAD AND ARTICLES THEREOF
   Notes
   1 . In this Chapter the following expressions have the meanings hereby assigned to them :
        (a) Wire (heading No 78.02):
              Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross­
              sectional dimension exceeds 6 mm .
       (b) Wrought bars, rods, angles, shapes and sections (heading No 78.02):
              Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension
              exceeds 6 mm and which, if they are flat, have a thickness exceeding one-tenth of the width. Also cast or sintered
              products, of the same forms and dimensions, which have been subsequently machined (otherwise than by simple
              trimming or de-scaling).
       (c) Wrought plates, sheets and strip (heading No 78.03):
              Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension, exceeds 6 mm,
              of which the thickness does not exceed one-tenth of the width, and which are of a weight exceeding 1,7 kg/m2.
              Heading No 78.03 is to be taken to apply, inter alia, to such products, whether or not cut to shape, perforated,
              corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of
              articles or of products falling within other headings.
  2. Heading No 78.05 is to be taken to apply, inter alia, to tubes, pipes, hollow bars and tube and pipe fittings which
       have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled, waisted,
       cone-shaped or finned.
\                     \                                                                                            .Rate of duty
       Heading
        number                                                   Description                             Autonomous         Conventional
                                                                                                               %                  %
            1                                                         2                                        3                   4
         78.01          Unwrought lead (including argentiferous lead); lead waste and scrap :
                        A. Unwrought :
                               I. For refining, containing 0,02 % or more by weight of silver (bullion
                                  lead) (a)                                                                 4,5 (b)             Free
                              II. Other                                                                       4, 5               3,5
                                                                                                           subject
                                                                                                          to a min.
                                                                                                         of 1,1 ECU
                                                                                                         per 100 kg
                                                                                                         net weight
                        B. Waste and scrap                                                                   Free               Free
         78.02          Wrought bars, rods, angles, shapes and sections, of lead; lead wire                " 10                   8
 (a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 (b) The rate of duty is reduced to 2 % .
 ---pagebreak--- 8.12.86                              Officiai Journal of the European Communities                                         305
                                                                                                        Rate of duty
   Heading
                                                   Description                                   Autonomous     Conventional
   number                                                                                            %               %
      1                                       '     2                                                 3               4
    78.03  Wrought plates, sheets and strip, of lead                                                 10               8
    78.04  Lead foil (whether or not embossed, cut to shape, perforated, coated, printed, or
           backed with paper or other reinforcing material), of a weight (excluding any backing)
           not exceeding 1,7 kg/m'2; lead powders and flakes:
           A. Lead foil:
                   I. Backed                                   .                                     15               8
                  II. Other                                                                          10               8
           B. Lead powders and flakes                                                                 5
                                                                                                                     2,2
    78.05  Tubes and pipes and blanks therefor, of lead; hollow bars, and tube and pipe fittings
           (for example, joints, elbows, sockets, flanges and S-bends), of lead                      13
                                                                                                                      9
    78.06  Other articles of lead:
           A. Containers with an anti-radiation lead covering, for the transport or storage of
               radio-active materials (Euratom)                                                      12               6
           Β. Other                                                                                  17               8
 ---pagebreak---    306                                             Official Journal of the European Communities                                    8 . 12.86
                                                                       CHAPTER 79
                                                         ZINC AND ARTICLES THEREOF
   Notes
   1 . In this Chapter the following expressions have the meanings hereby assigned to them :
        (a) Wire (heading No 79.02):
              Rolled, extruded or drawn products of solid section , of any cross-sectional shape, of which no cross­
              sectional dimension exceeds 6 mm .
       (b) Wrought bars, rods, angles, shapes and sections (heading No 79.02) :
              Rolled, extruded or drawn products of solid section, of which the maximum cross-sectional dimension exceeds
              6 mm and which, if they are flat, have a thickness exceeding one-tenth of the width. Also cast or sintered
              products, of the same forms and dimensions, which have been subsequently machined (otherwise than by simple
              trimming or de-scaling).
       (c) Wrought plates, sheets and strip (heading No 79.03):
              Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds 6 mm,
              and of which the thickness does not exceed one-tenth of the width.
              Heading No 79.03 is to be taken to apply, inter alia, to such products, whether or not cut to shape, perforated,
              corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of
              articles or of products falling within other headings.
  2, Heading No 79.04 is to be taken to apply, inter alia, to tubes, pipes, hollow bars and tube and pipe fittings which
       have been polished or coated, or which have been shaped or worked,- such as bent, coiled, threaded, drilled, waisted,
       cone-shaped or finned.
II \                                                                                                               Rate of duty
       Heading
        number                                                 Description                               Autonomous        Conventional
                                                                                                               %                 %
            1                                                       2                                          3                 4
         79.01          Unwrought zinc; zinc waste and scrap :                                                          \
                        A. Unwrought                                                                          4> 5              3,5
                                                                                                           subject
                                                                                                          to a min.
                                                                                                         of 1,1 ECU
                                                                                                         per 100 kg
                                                                                                         net weight
                        B. Waste and scrap                                                                   Free              Free
         79.02         Wrought bars, rods, angles, shapes and sections, of zinc ; zinc wire                   10                 8
         79.03         Wrought plates, sheets and strip, of zinc ; zinc foil ; zinc powders and flakes :
                       A. Plates, sheets, strip and foil                                                      10                8
\                      B. Powders (including dust) and flakes                                                 7                4,4
 ---pagebreak--- 8.12.86                              Official Journal of the European Communities                                         307
                                                                                                        Rate of duty
   Heading
                                                  Description                                    Autonomous     Conventional
   number                                                                                            %               %
      1                                                2 ·                                            3              4
    79.04  Tubes and pipes and blanks therefor, of zinc; hollow bars, and tube and pipe fittings
           (for example, joints, elbows, sockets and flanges), of zinc                               14              8
   [79.05]
    79.06  Other articles of zinc:
           A. Gutters, roof capping, skylight frames and other fabricated building components        14              7
           B. Other                                                                                  16              7
 ---pagebreak---  308                                            Official Journal of the European Communities                              8 . 12.86
                                                                    CHAPTER 80
                                                        TIN AND ARTICLES THEREOF
 Notes
 1 . In this Chapter the following expressions have the meanings hereby assigned to them :
     (a) Wire (heading No 80.02):
            Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross­
            sectional dimension exceeds 6 mm .
     (b) Wrought bars, rods, angles, shapes and sections (heading No 80.02):
            Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension
            exceeds 6 mm and which, if they are flat, have a thickness exceeding one-tenth of the width. Also cast or sintered
            products, of the same forms and dimensions, which have been subsequently machined (otherwise than by simple
            trimming or de-scaling).
     (c) Wrought plates, sheets and strip (heading No 80.03):
            Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds 6 mm,
            of which the thickness does hot exceed one-tenth of the width, and which are of a weight exceeding 1 kg/m2.
            Heading No 80.03 is to be taken to apply, inter alia, to such products, whether or not cut to shape, perforated,
        . corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of
            articles or of products falling within other headings.
2. Heading No 80.05 is to be taken to apply, inter alia, to tubes, pipes, hollow bars and tube and pipe fittings which
     have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled, waisted,
     cone-shaped or finned .
                                                                                                           Rate of duty
     Heading
      number                                                 Description                           Autonomous      Conventional
                                                                                                       %                 %
          1                                                      2                                      3                4
       80.01          Unwrought tin ; tin waste and scrap                                             Free              Free
      80.02           Wrought bars, rods, angles, shapes and sections, of tin; tin wire                 8               3,2
      80.03          Wrought plates, sheets and strip, of tin                                          8   •            2,5
 ---pagebreak--- 8.12.86                              Official Journal of the European Communities                                         309
                                                                                                        Rate of duty
   Heading                                                                                       Autonomous
                                                  Description                                                   Conventional
   number                                                                                            %
                                                                                                                      °/o
      1                                                2                                              3                4
    80.04  Tin foil (whether or not embossed, cut to shape, perforated, coated, printed, or
           backed with paper or other reinforcing material), of a weight (excluding any backing)
           not exceeding 1 kg/m 2 ; tin powders and flakes:
           A. Foil:
                   I. Backed                                                                         12              4,4
                  II. Other                                                                          10              3.8
           B. Powders and flakes                                                                      7              2.9
    80.05  Tubes and pipes and blanks therefor, of tin; hollow bars, and tube and pipe fittings
           (for example, joints, elbows, sockets and flanges), of tin:
           A. Tubes and pipes and blanks therefor; hollow bars                                       10              3.8
           B. Tube and pipe fittings                                                                 14              4.9
    80.06  Other articles of tin                                                                     16              5,3
 ---pagebreak---       310                                      Official Journal of the European Communities                                       8 . 12.86
                                                                    CHAPTER 81
                         OTHER BASE METALS EMPLOYED IN METALLURGY AND ARTICLES THEREOF
    Note
    Heading No 81.04 is to be taken to apply only to the following base metals :
    bismuth, . cadmium, cobalt, chromium, gallium, germanium, hafnium, indium, manganese, niobium (colombium),
   rhenium, antimony, titanium, thorium, thallium, uranium depleted in U-235, vanadium, zirconium.
  The heading also covers cobalt mattes, cobalt speiss and other intermediate products of cobalt metallurgy, and cermets.
\                 I                                                                                                Rate of duty
         Heading
          number                                             Description                                   Autonomous      Conventional
                                                                                                                %                 %
             1                                                    2                                              3                4
          81.01     Tungsten (wolfram), unwrought or wrought, and articles thereof:
                    A. Unwrought (including bars not further prepared than sintered and powders);
                        waste and scrap                                                                          6
      ;             B. Bars (other than bars not further prepared than sintered), rods, angles, shapes,
                        sections, wire, filaments, plates, sheets, strip and foil                               10                8
                    C. Other                                                                             :      13               10
          81.02     Molybdenum, unwrought or wrought, and articles thereof:
                    A. Unwrought (including bars not further prepared than sintered and powders);
                        waste and scrap :
                              I. Powders                                                                        6
ll                          II. Other                                                                           6                 5
                    B. Bars (other than bars not further prepared than sintered), rods, angles, shapes,
                        sections, wire, filaments, plates, sheets, strip and foil                              10                 8
                    C. Other                          ;                                                        13                10
    !
          81.03     Tantalum, unwrought or wrought, and articles thereof:
                    A. Unwrought (including bars not further prepared than sintered and powders);
                       waste and scrap                                                                          4               2,5
                    B. Bars (other than bars not' further prepared than sintered), rods, angles, shapes,
                       sections, wire, filaments, plates, sheets, strip and foil                                8               4,4
                    C. Other                                                                                   11               5,8
          81.04     Other base metals, unwrought or wrought, and articles thereof; cermets, unwrought
                    or wrought, and articles thereof:
                    A. Bismuth :
I.!                          I. Unwrought; waste and scrap                                                   Free             Free
  :                        II. Other                                                                           9               3,5
Il                  B. Cadmium :
ll                           I. Unwrought; waste and scrap                                                     5                 4
Il                         II . Other                                                                          9                 6
 ---pagebreak--- 8.12.86                                        Official Journal of the European Communities                                                 311
                                                                                                                          Rate of duty
    Heading                                                                                                      Autonomous       Conventional
                                                             Description
    number                                                                                                             %
                                                                                                                                        %-
       1                                                         '2                                                    3                 4
     81.04        C. Cobalt:
    (cont'd)                 I. Unwrought; waste and scrap.                                                          Free              Free
                            II. Other                                        '                                         7                3,8
                  D. Chromium:
                             I. Unwrought; waste and scrap:
                                a) Chromium alloys containing more than 10 % by weight of nickel . . .               Free              Free
                                b) Other                                                                               6                 5
                            II. Other                                                                                  8                 7
                  E. Germanium:
                             I. Unwrought; waste and scrap                                                             6                4,5
                            II. Other                                                                 ! · ··          10                 7
                  F. Hafnium (celtium) :
                             I. Unwrought; waste and scrap                                                             4                3,5
                            II. Other                                                                                  9               7,5
                   G. Manganese:
                             I. Unwrought; waste and scrap                                                             7               4,5
                            II. Other                                                                                 10               6,5
                   H. Niobium (colombium):
                             I. Unwrought; waste and scrap                                                             6                 5'
                            II. Other                                                                                 10                 9
                   IJ. Antimony:
                             I. Unwrought; waste and scrap                                                             ο
                            II. Other                                                                                  10                8
                   K. Titanium :
                             I. Unwrought; waste and scrap                                                             6                 5
                            II. Other:
                                a) Tubes and pipes, with attached fittings, suitable for conducting gases
                                   or liquids, for use in civil aircraft (a)                                           10              Free
                                b) Other                                                                               10                7
                   L. Vanadium:
                             I. Unwrought; waste and scrap                     ,                                       4,               2,2
                            II. Other                                                                                  9                5,1
                   M. Uranium depleted in U-235                                                                                         2,9
                   N. Thorium:
                             I. Unwrought; waste and scrap (Euratom)                                                 Free
                            II. Other:
                                a) Bars, rods, angles, shapes and sections, wire, plates, sheets, strip and
                                   foil (Euratom)                                                                    Free              Free
                                b) Other (Euratom)                                                                      2               1,4
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the
    Preliminary Provisions.
 ---pagebreak--- 312                                      Official Journal of the European Communities                        8 . 12.86
             \                                                                                 Rate of duty
    Heading
    number                                           Description                        Autonomous     Conventional
                                                                                            %                %
       1                                                 2                                   3               4
     81.04     O. Zirconium :
    (cont'd)          I. Unwrought; waste and scrap                                          6               5
li                   II . Other                                                             10               9
               P. Rhenium :                                                           I
Il                    I. Unwrought; waste and scrap                                          6               5
                     II. Other                                                              10               9
II             Q. Gallium ; indium ; thallium :                                                      I
II                    I. Unwrought; waste and scrap                                          4              2,2
                     II. Other                                                              10              3,8
II             R. Cermets :
                      I. Unwrought; waste and scrap                                         4               7,5
||                   II. Other                                                              12              7,5
 ---pagebreak--- 8.12.86                                     Official Journal of the European Communities                                        313
                                                               CHAPTER 82
               TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL; PARTS THEREOF
Notes
1. Apart from blowlamps, portable forges, grinding wheels with frameworks, manicure and chiropody sets, and goods
   classified in headings N o s 82.07 and 82.15, the present Chapter covers only articles with a blade, working edge,
   working surface or other working part of:
   (a) Base metal;
   (b) Metal carbides;
   (c) Precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal ; or
   (d) Abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the
        like, of base metal, which retain their identity and function after the application of the abrasive.
2. Parts of base metal of the articles falling in the headings of this Chapter are to be classified with the articles of which
   they are parts, except parts separately specified as such and tool-holders for hand tools (heading N o 84.48). However,
   parts of general use as defined in N o t e 2 to ( Section X V are in all cases excluded from this Chapter.
   Cutting plates for electric hair clippers are to be classified in heading N o 82.13 and blades and heads for electric
   shavers are to be classified in heading N o 82.11.
3. Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they
   are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified
   under their appropriate headings.
                                                                                                              Rate of duty
    Heading                                                                                            Autonomous     Conventional
                                                        Description
    number                                                                                                 %                %
       1                                                     2                                              3               4
     82.01        Hand tools, the following: spades, shovels, picks, hoes, forks and rakes; axes, bill
                  hooks and similar hewing tools; scythes, sickles, hay knives, grass shears, timber
                  wedges and other tools of a kind used in agriculture, horticulture or forestry           15              4,4
     82.02        Saws (non-mechanical) and blades for hand or machine saws (including toothless saw
                  blades) :
                  A. Saws (non-mechanical):
                           I. Back saws, rectangular-framed rip saws                                       15              4,9
                         II. Other                                                            .            15              5,8
                  B. Saw blades:
                           I. Bandsaw blades                                                               15              5,8
                         II. Chain saw blades                                                              16               4
                        III. Other                                                                         16              6,2
 ---pagebreak---    314                                       Official Journal of the European Communities                                           8 . 12.86
                                                                                                                      Rate of duty
       Heading
        number                                             Description                                        Autonomous      Conventional
                                                                                                                   %                %
           1                                                    2                                                   3                4
        82.03      Hand tools, the following : pliers (including cutting pliers), pincers, tweezers, tinmen's
                   snips, bolt croppers and the like; perforating punches; pipe cutters; spanners and
                   wrenches (but not including tap wrenches); files and rasps :
                  A. Files and rasps                                                                               13              3,8
                   B. Other                                                                                        15              4,9
        82.04
                  Hand tools, including glaziers' diamonds, not falling within any other heading of this
                  Chapter; blowlamps, anvils; vices and clamps, other than accessories for, and parts
                  of, machine tools ; portable forges ; grinding wheels with frameworks (hand or pedal
                  operated)                                                                                       16               4,6
        82.05
                  Interchangeable tools for hand tools, for machine tools or for power-operated hand
                  tools (for example, for pressing, stamping, drilling, tapping, threading, boring,
                  broaching, milling, cutting, turning, dressing, morticing or screw driving), including
                  dies for wire drawing, extrusion dies for metal, and rock drilling bits, with a working
                  part of:
                                                                                                                                      \
ll                A. Base metal                              . . .                                                12              4,6
ll                B. Metal carbides                                                                               13              4,6
ll                C. Diamond or agglomerated diamond                                                              9               5,1
                  D. Other materials                                                                             12               4,4
       82.06
                 Knives and cutting blades, for machines or for mechanical appliances . .                        13              3,8
       82.07     Tool-tips and plates, sticks and the like for tool-tips, unmounted, of sintered metal
                 carbides (for example, carbides of tungsten, molybdenum or vanadium) .                          14              4,9
      82.08
                 Coffee-mills, mincers, juice-extractors and other mechanical appliances, of a weight
                 not exceeding 10 kg and of a kind used for domestic purposes in the preparation,
                 serving or conditioning of food or drink                                                        17              4,9
      82.09
                 Krnves with cutting blades, serrated or not (including pruning knives), other than
                 knives falling within heading No 82.06, and blades therefor:
ll               A. Knives                                                                                      17               (a)
                 B. Knife blades                                                                                17               12
     [82.10]   l
(a) See Annex.
 ---pagebreak--- 8.12.86                               Official Journal of the European Communities                                           315
                                                                                                           Rate of duty
   Heading                                                                                                         Conventional
                                                    Description                                     Autonomous
   number                                                                                               %
                                                                                                                         °/o
      1                                                  2                                               3                4
    82.11  Razors and razor blades (including razor blade blanks, whether or not in strips):
           A. Razors:
                   I. Open blade                                                                        13              3.8
                  II. Other .                                                                           17              4.9
           B. Blades and cutters:
                   I. Safety razor blades                                                               16              4,9
                  II. Other                                                                             12              4,6
           C. Other parts
                                                                                                        17              4,9
    82.12  Scissors (including tailors' shears), and blades therefor
                                                                                                        17                8
    82.13  Other articles of cutlery (for example, secateurs, hair clippers, butchers' cleavers,
           paper knives); manicure and chiropody sets and appliances (including nail files) . . . .     16              5,6
    82.14  Spoons, forks, fish-eaters, butter-knives, ladles and similar kitchen or tableware:
           A. Of stainless steel                                                                        19              17
           B. Other                                                                                     19               8
    82.15  Handles of base metal for articles falling within heading No    82.09, 82.13 or 82.14        19              5,1
 ---pagebreak---   316                                              Official Journal of the European Communities                                            8 . 12.86
                                                                      CHAPTER 83
                                                 MISCELLANEOUS ARTICLES OF BASE METAL
  Note
  In this Chapter a reference to parts of articles is in no case to be taken as applying to cables, chains, nails, bolts, nuts,
  screws, springs or other articles of iron or steel of a kind described in heading No 73.25, 73.29, 73.31 , 73.32 or 73.35,
  nor to similar articles of other base metals (Chapters 74 to 81 inclusive).
                  l                                                                                                         Rate of duty
      Heading
      number                                                   Description                                        Autonomous        Conventional
                                                                                                                         %                 %
          1                                                         2                                                    3                 4
       83.01          Locks and padlocks (key, combination or electrically operated), and parts thereof, of
                      base metal; frames incorporating locks, for handbags, trunks or the like, and parts of
                      such frames, of base metal ; keys for any of the foregoing articles, of base metal . . .          17               5,6
       83.02          Base metal fittings and mountings of a kind suitable for furniture, doors, staircases,
                      windows, blinds, coachwork, saddlery, trunks, caskets and the like (including
                      automatic door closers); base metal hat-racks, hat-pegs, brackets and the like :
                      A. Fittings and mountings (including hinges and automatic door closers), for use in
                          civil aircraft (a)                                                                            17              Free
                    . B. Other                                                                                          17               4,9
      83.03          Armoured or reinforced safes, strong-boxes, strong-rooms, strong-room linings and
                     strong-room doors, and cash and deed boxes and the like, of base metal                             17               5,6
      83.04          Filing cabinets, racks, sorting boxes, paper trays, paper rests and similar office
                     equipment, of base metal, other than office furniture falling within heading No 94.03              16               5,3
      83.05          Fittings for loose-leaf binders, for files or for stationery books, of base metal; letter
                     clips, paper clips, staples, indexing tags, and similar stationery goods, of base metal . .       19                5,1
      83.06          Statuettes and other ornaments of a kind used indoors, of base metal ; photograph,
                    picture and similar frames, of base metal; mirrors of base metal :
li                  A. Statuettes and other ornaments of a kind used indoors                                           18              Free
                    B. Other                                                                                           19                 6
      83.07         Lamps and lighting fittings, of base metal, and parts thereof, of base metal (excluding
                    switches, electric lamp holders, electric lamps for vehicles, electric battery or magneto
                    lamps, and other articles falling within Chapter 85 except heading No 85.22):
ll                  A. For use in civil aircraft (a)                                                                   18              Free
                    B. Other                                                                                           18               4,9
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the
     Preliminary Provisions.
 ---pagebreak--- 8.12.86                                         Official Journal of the European Communities                                                       317
                                                                                                                                Rate of duty
   Heading                                                    Description                                             Autonomous        Conventional
    number
                                                                                                                            %                 %
                                                                   2                                                        3                  4
        1
     83.08          Flexible tubing and piping, of base metal :
                                                                                                                            17               Free
                    A. With fittings attached, for use in civil aircraft (a)
                    B. Other                                                                                                17                4,9
     83.09          Clasps, frames with clasps for handbags and the like, buckles, buckle-clasps, hooks,
                    eyes, eyelets, and the like, of base metal, of a kind commonly used for clothing, travel
                    goods, handbags, or other textile or leather goods; tubular rivets and bifurcated
                    rivets, of base metal ; beads and spangles, of base metal .                                             16                4,6
    [83.10]
                                                                                                                                             Free
     83.11           Bells and gongs, non-electric, of base metal, and parts thereof of base metal                          18
    [83.12]
     83.13           Stoppers, crown corks, bottle caps, capsules, bung covers, seals and plombs, case
                     corner protectors and other packing accessories, of base metal :
                     A. Capsules of aluminium or lead :
                              I. Capsules of aluminium of a maximum diameter of 21 mm, with or without
                                  an internal rubber seal, but not combined with other materials                            18                4,9
                             II . Other                                                                                     18                6,5
                     B. Other                                                                                               18                4,9
      83.14          Sign-plates, name-plates, numbers, letters and other signs, of base metal                              19                5,1
      83.15          Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal
                     carbides, coated or cored with flux material, of a kind used for soldering, brazing,
                     welding or deposition of metal or of njetal carbides ; wire and rods, of agglomerated
                     base metal powder, used for metal spraying :
                     A. Welding electrodes cored with iron or steel and coated with refractory material                      15               6,2
                     B. Other                                                                                                15                5,1
    (a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the
          Preliminary Provisions .
 ---pagebreak---  318                                          Official Journal of the European Communities                             8 . 12.86
                                                              SECTION XVI
                                         MACHINERY AND MECHANICAL APPLIANCES ;
                                          ELECTRICAL EQUIPMENT; PARTS THEREOF
 Notes
 1 . This Section does not cover :
      (a) Transmission, conveyor or elevator belts or belting, of artificial plastic material of Chapter 39, or of vulcanised
           rubber (heading No 40.10); or other articles of a kind used in machinery or mechanical or electrical appliances or
           for other industrial purposes, of unhardened vulcanised rubber (heading No 40.14);
      (b) Articles of leather or of composition leather (heading No 42.04) or of furskin (heading No 43.03), of a kind used
           in machinery or mechanical appliances or for other industrial purposes ;
      (c) Bobbins, spools, cops, cones, cores, reels and similar supports, of any material (for example, Chapter 39, 40, 44
           or 48 or Section XV);
      (d) Perforated cards of paper or paperboard for Jacquard or similar machines, falling within heading No 48.21 ;
      (e) Transmission, conveyor or elevator belts of textile material (heading No 59.16) or other articles of textile material
           of a kind commonly used in machinery or plant (heading No 59.17);
     (f) Precious or semi-precious stones (natural, synthetic or reconstructed) of heading No 71.02 or 71.03, or articles
           wholly of such stones of heading No 71.15 ;
     (g) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of
           artificial plastic materials (which are generally classified in heading No 39.07);
     (h) Endless.belts of metal wire or strip (Section XV);
     (ij) Articles falling within Chapter 82 or 83 ;
     (k) Vehicles, aircraft, vessels and associated transport equipment of Section XVII;
     (1) Articles falling within Chapter 90 ;
     (m) Clocks, watches and other articles falling within Chapter 91 ;
     (n) Interchangeable tools of heading No 82.05 and brushes of a kind used as parts of machines of heading No 96.01 ;
          similar interchangeable tools are to be classified according to the constituent material of their working part (for
          example, in Chapter 40, 42, 43, 45 or 59, or heading No 68.04 or 69.09); or
     (o) Articles falling within Chapter 97.
2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts
    of the articles described in headings Nos 84.64, 85.23, 85.24, 85.25 and 85.27) are to be classified according to the
    following rules :
    (a) Goods of .a kind described in any of the headings of Chapters 84 and 85 (other than headings Nos 84.65 and
          85.28) are in all cases to be classified in their respective headings ;
    (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of
          machines falling within the same heading (including a machine falling within heading No 84.59 or 85.22) are to
          be classified with the machines of that kind or in heading No 84.38, 84.48 or 84.55, as appropriate. However,
          goods which are equally suitable for use principally with the goods of headings Nos 85.13 and 85.15 are to be
          classified in heading No 85.13 ;
    (c) All other parts are to be classified in heading No 84.65 or 85.28 .
 ---pagebreak--- 8 . 12.86                                    Official Journal of the European Communities                                      319
3. Unless the headings otherwise require, composite machines consisting of two or more machines fitted together to
      form a whole and other machines adapted for the purpose of performing two or more complementary or alternative
      functions are to be classified as if consisting only of that component or as being that machine which performs the
      principal function.
4. Motors and transmission, conveyor or elevator belts, for machinery or appliances to which they are fitted or, if
     packed separately for convenience of transport, which are clearly intended to be fitted to or mounted on a common
      base with the machine or appliance with which they are imported, are to be classified under the same heading as such
      machinery or appliances. The weight ofsuch motors and transmission, conveyor or elevator belts is to be included in the
      weights specified in the Tariff.
5. For the purposes of these Notes, the expression "machine" means any machine, apparatus or appliance of a kind
      falling within Section XVI.
Additional Notes
1. Tools necessaryfor the assembly or maintenance ofmachines are to be classified with those machines ifimported with them.
      Interchangeable tools imported with machines are also to be classified therewith ifthey form part ofthe normal equipment
      ofthe machines and are normally sold with them.
2. Should the Customs so require, the declarant shall produce, in support of his declaration, an illustrated document (for
      example, instructions, prospectus, a page from a catalogue, a photograph) giving the normal description ofthe machine, its
      uses and essential characteristics and, in respect ofa disassembled machine, an assembly plan and a list ofthe contents ofthe
    ■ various packages.
3. The provisions of General Rule A 2 (a) are also applicable, at the request of the declarant and subject to conditions
      stipulated by the competent authorities, to machines imported in split consignments.
 4. Cases, boxes and similar containers imported with articles ofthis Section are to be classified with such articles ifthey are of
       a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified under their
       appropriate headings.
 5. Tfactors coupled, even by means ofspecial devices, to machines and mechanical appliances ofthis Section are in all cases to
       be classified separately (heading No 87.01).
                                                               CHAPTER 84
                           BOILERS, MACHINERY AND MECHANICAL APPLIANCES ; PARTS THEREOF
 Notes
 1 . This Chapter does not cover :
       (a) Millstones, grindstones and other articles falling within Chapter 68 ;
       (b) Appliances and machinery (for example, pumps) and parts thereof, of ceramic material (Chapter 69) ;
       (c) Laboratory glassware of heading No 70.17 ; machinery and appliances and parts thereof, of glass (heading No
            70.20 or 70.21 );
       (d) Articles falling within heading No 73.36 or 73.37 and similar articles of other base metals (Chapters 74 to 81); or
       (e) Tools for working in the hand of heading No 85.05 or electro-mechanical domestic appliances of heading No
            85.06 .
 ---pagebreak---   320                                       Official Journal of the European Communities                                 8 . 12.86
 2. Subject to the operation of Notes 3 and 4 to Section XVI, a machine or appliance which answers to a description in
     one or more of headings Nos 84.01 to 84.21 and at the same time to a description in one or other of headings Nos
      84.22 to 84.60, is to be classified under the appropriate heading of the former group and not the latter.
     Heading No 84.17 is, however, to be taken not to apply to :
     (a) Germination plant, incubators and brooders (heading No 84.28);
     (b) Grain dampening machines (heading No 84.29);
     (c) Diffusing apparatus for sugar juice extraction (heading No 84.30);
     (d) Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading No 84.40); or
     (e) Machinery or plant, designed for a mechanical operation, in which a change of temperature, even if necessary, is
          subsidiary.
    Heading No 84.19 is to be taken not to apply to :
    (a) Sewing machines for closing bags or similar containers (heading No 84.41 ); or
    (b) Office machinery of heading No 84.54.
3 . (A) For the purposes of heading No 84.53, the expression "automatic data processing machines" means :
          (a) Digital machines having storages capable of storing not only the processing program or programs and the
              data to be processed but also a program for translating the formal programming language in which the
              programs are written into machine language. These machines must have a main storage which is directly
              accessible for the execution of a program and which has a capacity at. least sufficient to store those parts of
              the processing and translating programs and the data immediately necessary for the current processing run.
              They must also be able themselves, on the basis of the instructions contained in the initial program, to
              modify; by logical decision, its execution during the processing run ;
         (b) Analogue machines capable of simulating mathematical models and comprising at least : analogue elements,
              control elements and programming elements ;
         (c) Hybrid machines consisting of either a digital machine with analogue elements or an analogue machine with
              digital elements.                 '
    (B) Automatic data processing machines may be in the form of systems consisting of a variable number of separately
         housed units. A unit is to be regarded as being a part of the complete system if it meets all the following
         conditions :
         (a) it is connectable to the central processing unit either directly or through one or more other units ;
         (b) it is specifically designed as part, of such a system (it must, in particular, unless it is a power supply unit, be
              able to accept or deliver data in a form (code or signals) which can be used by the system).
         Such units imported separately are also to be classified in heading No 84.53 .
4. Heading No 84.62 is to be taken to apply, inter alia, to polished steel balls, the maximum and minimum diameters of
    which do not differ from the nominal diameter by more than 1 % or by more than 0,05 mm, whichever is less.
    Other steel balls are to be classified under heading No 73.40.
 ---pagebreak--- 8.12.86                                     Official Journal of the European Communities                                              321
5. A machine which is used for more than one purpose is, for the purpose of classification, to be treated as if its
    principal purpose were its sole purpose.
    Subject to N o t e 2 to this Chapter and N o t e 3 to Section X V I , a machine whose principal purpose is not described in
    any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be
    classified in heading N o 84.59. Heading N o 84.59 is also to be taken to cover machines for making rope or cable (for
    example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a
    combination of such materials.
Additional Notes
1. For the purposes of subheading 84.06 A, the expression "aircraft engines" shall apply only to engines designed for              fitting
    with an airscrew or rotor.
2. For the purposes of subheading 84.45 C VI a), the expression "micrometric adjusting system" shall mean any device
    allowing the determination or setting to at least 1/100th (0,01) mm of the movement of an important element of a machine,
    such as the table, the spindle, or the grinding head.
3. For the purposes of subheading 84.45 C VII, the expression "jig boring machines" shall be taken to apply only to machine-
    tools which:
    (a) Carry out one or more machining operations on the coordinate principle;          and
    (b) Are of such precision     that any error in the travel of the work holder table and of the tool holder does not exceed
         0,005 mm.
4. (EURATOM)         The term "nuclear reactors" (subheading 84.59B) covers all the apparatus and appliances inside the area
    screened off by a biological shield, including, where appropriate, the shield itself; it also includes apparatus and appliances
   forming a whole with the parts contained inside the screen (inter alia, control rods and their operating mechanisms,
   provided these form a whole with the control rods or with other parts inside the screen).
                                                                                                                  Rate of duty
     Heading
                                                        Description                                        Autonomous     Conventional
     number                                                                                                    %               %
        1                                                    2                                                  3               4
      84.01       Steam and other vapour generating boilers (excluding central heating hot water
                  boilers capable also of producing low pressure steam); super-heated water boilers . . .      14              5,5
      84.02       Auxiliary plant for use with boilers of heading No 84.01 (for example, economisers,
                  superheaters, soot removers, gas recoverers 'and the like); condensers for vapour
                  engines and power units                                                                      14              5,5
      84.03       Producer gas and water gas generators, with or without purifiers; acetylene gas
                  generators (water process) and similar gas generators, with or without purifiers . . . .     14              4,1
     [84.041
 ---pagebreak---    322                                             Official Journal of the European Communities                                                        8 . 12.86
                    I                                                                                                                    Rate of duty
       Heading
       number                                                     Description                                                  Autonomous        Conventional
                                                                                                                                    %                  %
           1                                                           2                                                             3                  4
        84.05          Steam or other vapour power units, whether or not incorporating boilers                                      13                  5
        84.06          Internal combustion piston engines :
                      A. Aircraft engines as defined in Additional Note 1 to this Chapter :
                                I. For use in civil aircraft (a)                                                                 15(b)               Free
\                              II. Other, of a power of:                                                                                      II
I                                  a) 300 kW or less .                                                                           15(b)                4,4
                                   b) More than 300 kW                                                                           10 (b)               3,2
I                     B. Outboard motors of a cylinder capacity of:                                                                           II
li                              I. 325 cm3 or less                                                                                 18                  10
                              II. More than 325 cm3                                                                                18                  7
                      C. Other engines :                                                                                               -
                                                                                                                                              |||
II                              I. Spark ignition engines of a cylinder capacity of:                                        IIIll
                                   a) 250 cm3 or less :                                                                     IIIll
                                       1 . For use in civil aircraft (a)                                                           22                Free
II                                    2.   Other                                                                                   22                 5,8
                                   b) More than 250 cm3 :                                                                   II
                                      1 . For the industrial assembly of:
                                           Agricultural walking tractors of subheading 87.01 A,                             \
                                           Motor vehicles for the transport of persons, including vehicles
                                           designed for the transport of both passengers and goods, with a
                                           seating capacity of less than 15,
                                           Motor vehicles for the transport of goods or materials, with an
                                                                                                                                              I
                                           engine of a cylinder capacity of less than 2 800 cm3,
Il                                         Special purpose motor vehicles of heading No 87.03 (c)                                  18                 4,9
II                                    2.   Other :                                                                          l                 Il
                                           aa) For use in civil aircraft (a)                                                       18               Free
                                           bb) Other                                                                               18                 6,9
II                            II. Compression ignition engines :                                                            I
Il                                 a) Marine propulsion engines (c)                                                                8               5,3 (d)
II                                 b) Other :                                                                                                 Il
II                                    1 . For the industrial assembly of:
                                           Agricultural walking tractors of subheading 87.01 A,                                               Il
                                           Motor vehicles for the transport of persons, including vehicles
                                           designed for the transport of both passengers and goods, with a
                                           seating capacity of less than 15,
                                           Motor vehicles for the transport of goods or materials, with an
                                                                                                                                              I
                                           engine of a cylinder capacity of less than 2 500 cm3,
                                           Special purpose motor vehicles of heading No 87.03 (c)                                 18                 4,9
                                      2.   Other                                                                                  18                 6,9
 (a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the
      Preliminary Provisions.
  (b) Duty temporarily suspended in respect of engines intended to be fitted in aircraft imported duty free or built within the Community. This suspension is
      subject to compliance with formalities and conditions to be determined by the competent authorities.
 (c) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 (d) See Annex.
 ---pagebreak---  8 . 12.86                                            Official Journal of the European Communities                                                      323
IlI                                                                                                                                 Rate of duty
        Heading                           s                         Description                                            Autonomous         Conventional
        number
                                                                                                                                %                  %
            1'                                                          2                                                        3                 4
         84.06         D. Parts :
        (cont'd)                  I. Of engines, for use in civil aircraft (a)                                                12(b)              Free
ll                             II. Of other engines :
II                                    a) For aircraft                                                                         12 (b)              3,8
                     b) Other ..........                                                 ....      ....                         16                4,9
         84.07          Hydraulic engines and motors (including water wheels and water turbines) :                                          1
                       A. Hydraulic engines and motors, and parts thereof, for use in civil aircraft (a) ...                    15               Free
ll                      B. Other hydraulic engines and motors
                     C. Other parts         . . . .     . .                                           . . . . . . .
                                                                                                                                15                 6
                                                                                                                                15                 6
         84.08          Other engines and motors :
l.\                    A. Reaction engines :                                                                             I                  \
II                                I. Turbo-jets :                                                                        I
Il                                    a) For use in civil aircraft (a)                                                        12(b)              Free
ll                                    b) Other, developing a thrust of:                                                  \                  I
Il                                       1.     24 525 N or less                                                              12(b)               4,4
\\                                       2.     More than 24 525 N                                                            12(b)               3,8
II                              II. Other (for example, ram-jets, pulse-jets, rocket engines) :                          \                  \
\\                                    a) For use in civil aircraft (a)                                                        12(b)              Free
ll                   b) Other ...........                                                .........                            12 (b)              4,4
l.I                     B. Gas turbines :                                                                                                   \
li                                I. Turbo-propellers :                                                                  Il\
                                      a) For use in civil aircraft (a)                                                        12(b)              Free
II                                    b) Other, developing a power of:                                                   IIII
II1 .                     1100kWorless             .........                        .........                                  15(b)              5,1
li                                       2.     More than 1 100 kW                                                             12(b)              3,8
Il                               II. Other :                                                                             IIIl
I-I                                   a) For use in civil aircraft (a)                                                          14               Free
\                    b) Other ........                                                   .........                              14                5,5
                        C. Other engines and motors :                                                                    ||ll
I                                  I. For use in civil aircraft (a)                                                             14               Free
                     II.Other ..........                                                       ........                          14                 7
                        D. Parts :                                                                                                          II
I                                  I. For use in civil aircraft (a)                                                              14               Free
\                                II. Other :                                                                             I                  II
                                      a) Of reaction engines or of turbo-propellers                                            12(b)               3,8
                     b) Other .         .......                                       ..........                                 14                5,5
    (a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the
         Preliminary Provisipns.
    (b) Duty temporarily suspended in respect of engine parts, engines and turbines intended to be fitted in aircraft imported duty free or built within the
         Community. This suspension is subject to compliance with formalities and conditions to be determined by the competent authorities.
 ---pagebreak---    324                                              Official Journal of the European Communities                                           8 . 12 . 86
l                                                                                                                            Rate of duty
       Heading
       number                                                     Description                                      Autonomous        Conventional
                                                                                                                         °/o                %"     •
          1                                                           2                                                   3                 4
        84.09        Mechanically propelled road rollers                                                                 13                3,8
                                                                                           )
        84.10        Pumps (including motor pumps and turbo pumps) (or liquids, whether or not fitted
                     with measuring devices ; liquid elevators of bucket, chain, screw, band and similar
                     kinds :
                     A. Delivery pumps fitted, or designed to be fitted, with a measuring device                         15               4,6
                     B. Other pumps :                                                                            ||
I                                I. For use in civil aircraft (a)                                                        12              Free
                               II. Other :                                                                                        ||
                                    a) Pumps                                                                             12                 4
                                    b) Parts                   ;                                                         12                 4
                     C. Liquid elevators of bucket, chain, screw, band and similar kinds                                 14               4,1
       84.11        Air pumps, vacuum pumps and air or gas compressors (including motor and turbo
                    pumps and compressors, and free-piston generators for gas turbines); fans, blowers
                    and the like :'
                    A. Pumps and compressors :
ll                              I. For use in civil aircraft (a)                                                        12               Free
ll                            II. Other :                                                                                                     <
                                    a) Pumps (hand or foot operated) for inflating pneumatic tyres and the
                                       like                                                                             16                4,4
||                                  b) Other pumps and compressors                                                      12                4,4
                                    c) Parts                                                                            12                4,4
                    B. Free-piston generators for gas turbines                                                          10                3,2
ll                  C. Fans, blowers and the like :
II                              I. For use in civil aircraft (a)                                                        13              Free
                              II. Other                                                                                 13               4,6
       84.12        Air conditioning machines, self-contained, comprising a motor-driven fan and
                    elements for changing the temperature and humidity of air :
                    A. For use in civil aircraft (a)                                                                    12              Free
                    B. Other                                                                                            12               5,3
 (a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the
     Preliminary Provisions .
 ---pagebreak---    8 . 12.86                                        Official Journal of the European Communities                                               325
ll                                 ■
                                                                                                                             Rate of duty
        Heading                                                   Description                                       Autonomous       Conventional
        number
                                                                                                                          %                 %
             1                                                        2                                                    3                4
         84.13         Furnace burners for liquid fuel (atomisers), for pulverised solid fuel or for gas ;
                       mechanical stokers, mechanical grates, mechanical ash dischargers and similar
                       appliances                                                                                         14               4,1
         84.14 <       Industrial and laboratory furnaces and ovens, non-electric :
                       A. Specially designed for the separation of irradiated nuclear fuels, for the
                           treatment of radio-active waste or for the recycling or irradiated nuclear fuels
                            (Euratom)                                                                                     11               4,1
                       B. Other                                                                                           14               4,1
         84.15         Refrigerators and refrigerating equipment (electrical and other) :
                       A. Refrigerators and refrigerating equipment (excluding parts thereof), for use in
                            civil aircraft (a)                                                                            13              Free
I\                     B. Evaporators and condensers, excluding those for domestic refrigerators                          13                3
II                     C. Other :                                                                                 II
II                               I. Refrigerators of a capacity of more than 340 litres                                   13                3
||                              II. Other                                                                                 13               3,8
         84.16         Calendering and similar rolling machines (other than metal-working and metal­
                       rolling machines and glass-working machines) and cylinders therefor                                13               3,8
         84.17         Machinery, plant and similar laboratory equipment, whether or not electrically
                       heated, for the treatment of materials by a process involving a change of temperature
                       such as heating, cooking, roasting, distilling, rectifying, sterilising, ' pasteurising,
                       steaming, drying, evaporating, vaporising, condensing or cooling, not being
                       machinery or plant of a kind used for domestic purposes ; instantaneous or storage
                       water heaters, non-electrical :
                       A. Machinery and equipment for the manufacture of the products mentioned in
                            subheading 28.51 A (Euratom)                                                                  11               4,1
                       B. Machinery and equipment specially designed for the separation of irradiated
           «
                            nuclear fuels, for the treatment of radio-active waste or for the recycling of
                            irradiated nuclear fuels (Euratom)                                                            11               4,1
ll                     C. Heat exchange units :
II                               I. For use in civil aircraft (a)                                                         11              Free
ll                              II. Other . . ^                                                                           11               3,5
||                     D. Percolators and other appliances for making coffee and other hot drinks :
                                 I. Electrically heated                                                                   18               5,8
II                              II . Other                                                                                12               4,4
II                     E. Medical and surgical sterilising apparatus :                                            \
II                               I. Electrically heated                                                                   17               5,6
II                              II . Other                                                                                14              4,9
ll                     F. Other :
II                               I. Water heaters , non-electric                                                          15              4,4
                                II . Other                                                                                14              4,1
  (a) Entry under this subheading is subject to conditions to be determined by the competent authorities . See also Section II, paragraph B, of the
        Preliminary Provisions.
 ---pagebreak---   326                                            Official Journal of the European Communities                                             8 . 12.86
I                 \                                                                                                         Rate of duty
      Heading                                                 Description                                          Autonomous       Conventional
      number
                                                                                                                         %                °/o
          1                                                        2                                                      3                4
       84.18         Centrifuges ; filtering and purifying machinery and apparatus (other than filter
                     funnels, milk strainers and the like), for liquids or gases :
                    A. For the separation of uranium isotopes (Euratom)                                                   5              3,5
                     B. Specially designed for the separation of irradiated nuclear fuels, for the
                         treatment of radio-active waste or for the recycling of irradiated nuclear fuels
                         (Euratom)                                                                                       11              4,1
II                  C. Other :                                                                                   I                Il
                              I. Machinery and apparatus (excluding parts thereof), for use in civil
                                 aircraft (a)                                                                            15             Free
II                           II. Other :                                                                         IIIl
ll                               a) Centrifuges :                                                                II\·l
                                      1 . Clothes-dryers, electrically operated, each of a dry linen capacity
                                          not exceeding 6 kg                                                            18               5,3
\\                                   2.   Other                                                                         13               3,8
                                 b) Machinery and apparatus (other than centrifuges) for filtering or
                                     purifying liquids or gases                                                         15               4,4
       84.19        Machinery for cleaning or drying bottles or other containers ; machinery for filling,
                    closing, sealing, capsuling or labelling bottles, cans, boxes, bags or other containers ;
                    other packing or wrapping machinery; machinery for aerating beverages ; dish                                    -
                    washing machines :
                    A. Dish washing machines, electrically operated, with or without provision for
                         drying :
Il                            I. Domestic dish washing machines                                                         18               4,9
ll                           II. Other                                                                                  18               3,5
                    B. Other                                                                                            13               3,5
      84.20         Weighing machinery (excluding balances of a sensitivity of 5 eg or better), including
                    weight-operated counting and checking machines ; weighing machine weights of all
                    kinds                                                                                               15               4,4
      84.21         Mechanical appliances (whether or not hand operated) for projecting, dispersing or
                    spraying liquids or powders ; fire extinguishers (charged or not); spray guns and
                    similar appliances ; steam or sand blasting machines and similar jet projecting
                    machines :
                    A. Fire extinguishers, charged or not (excluding parts thereof), for use in civil
                         aircraft (a)                                                                                   12              Free
                    B. Other                                                                !                           12               4,4
      84.22         Lifting, handling, loading or unloading machinery, telphers and conveyors (for
                    example, lifts, hoists, winches, cranes, transporter cranes, jacks, pulley tackle, belt
                    conveyors and teleferics), not being machinery falling within heading No 84.23 :
                    A. Machines and apparatus (excluding parts thereof), for use in civil aircraft (a) . . .            14             Free
 (a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the
     Preliminary Provisions.
 ---pagebreak---   8.12.86                                   Official Journal of the European Communities                                       327
ll                                                                                                           Rate of duty
     Heading                                            Description                                   Autonomous     Conventional
     number
                                                                                                          %                %
        1                                                   2                                              3               4
      84.22   B. Other :
     (cont'd)          I. Machinery and mechanical appliances specially designed for dealing with
                           highly radio-actiVe substances (Euratom)                                        8              3,2
ll                    II. Self-propelled cranes on wheels, not capable of running on rails                14              5,8
                     III. Rolling-mill machinery : roller tables for feeding and removing products ;
                           tilters and manipulators for ingots, balls, bars and slabs                     14              5,6
                     IV. Other                                                                            14              4,1
      84.23   Excavating, levelling, tamping, boring and extracting machinery, stationary or mobile,
              for earth, minerals or ores (for example, mechanical shovels, coal-cutters, excavators,
              scrapers, levellers and bulldozers); pile-drivers ; snow-ploughs, not self-propelled
              (including snow-plough attachments) :
              A. Excavating, levelling, tamping, boring and extracting machinery, for earth,
                  mineral or ores :
                       I. Self-propelled, track-laying or wheeled, not capable of running on rails :
ll                         a) Scrapers                                                                    15              5,8
ll                         b) Other machinery                                                             15              6,5
I\                         c) Parts                                                                       15              5,8
ll                    II. Other :                                                                     IlI
II                         a) Boring and sinking machinery                                                 9              2,9
ll                       , b) Other                                                                       14  •           4,1
              B. Pile-drivers ;      snow-ploughs,     not   self-propelled   (including snow-plough
                  attachments)                                                                            15              5,1
      84.24   Agricultural and horticultural machinery for soil preparation or cultivation (for
              example, ploughs, harrows, cultivators, seed and fertiliser distributors); lawn and
              sports ground rollers                                                                       11              3,5
      84.25   Harvesting and threshing machinery; straw and fodder presses ; hay or grass mowers ;
              winnowing and similar cleaning machines for seed, grain or leguminous vegetables
              and egg-grading and other grading machines for agricultural produce (other than
              those of a kind used in the bread grain milling industry falling within heading
              No 84.29)                 . .                                                               11              3,5
      84.26   Dairy machinery (including milking machines)                                                11              4,1
      84.27   Presses, crushers and other machinery, of a kind used in wine-making, cider-making,
              fruit juice preparation or the like                                                         12               4
      84.28   Other agricultural, horticultural, poultry-keeping and bee-keeping machinery; germi­
              nation plant fitted with mechanical or thermal equipment; poultry incubators and
              brooders                                                                                    12              3,8
      84.29   Machinery of a kind used in the bread grain milling industry, and other machinery
              (other than farm type machinery) for the working of cereals or dried leguminous
              vegetables                                                                                  13              4,6
 ---pagebreak--- 328                                    Official Journal of the European Communities                                           8.12 . 86
liI                                                                                                             Rate of duty
    Heading                                        Description                                         Autonomous       Conventional
     number
                                                                                                           %                  %
        1                                              2                                                    3                 4
                                              '
      84.30 Machinery, not falling within any other heading of this Chapter, of a kind used in the
            following food or drink industries : bakery, confectionery, chocolate manufacture,
            macaroni, ravioli or similar cereal food manufacture, the preparation of meat, fish,
            fruit or vegetables (including mincing or slicing machines), sugar manufacture or
            brewing                                                                                        13                3,8
      84.31 Machinery for making or finishing cellulosic pulp, paper or paperboard :                I                 ll
II          A. For making paper or paperboard                                                              12                3,8
II          B. Other                                                                                       14                4,1
      84.32 Book-binding machinery, including book-sewing machines                                         11                3,5
     84.33  Paper or paperboard cutting machines of all kinds ; other machinery for making up
            paper pulp, paper or paperboard                                                                13                3,8
     84.34  Machinery, apparatus and accessories for type-founding or type-setting ; machinery,
            other than the machine-tools of heading No 84.45, 84.46 or 84.47, for preparing or
            working printing blocks, plates or cylinders ; printing type, impressed flongs and
            matrices, printing blocks, plates and cylinders; blocks, plates, cylinders and
            lithographic stones, prepared for printing purposes (for example, planed, grained or
            polished) :
            A. Type-founding or type-setting machines :
                    I. For founding and setting (for example, linotypes, monotypes, intertypes) .           6.               2,2
ll                 II. Other                                                                               13                4,1
II          B. Blocks, plates, cylinders and other similar articles, other than lithographic stones        16                4,9
ll          C. Other                                                                                       14 '
                                                                                                                      o
                                                                                                                             4,1
   . 84.35  Other printing machinery; machines for uses ancillary to printing :
            A. Printing machinery :
                    I. Cylinder letterpress printing machines, printing only one side of the sheet
                        at each pass :
Il                      a) Single-revolution machines                                                      12                 3
Il                      b) Two-revoluton machines                                                          10                 3
ll                 II. Rotary presses                                                                      11                 3
Il                III. Other                                                                               11                 3
||          B. Machines for uses ancillary to printing                                                     13                 3
     84.36  Machines for extruding man-made textiles ; machines of a kind used for processing
            natural or man-made textile fibres ; textile spinning and twisting machines ; textile
            doubling, throwing and reeling (including weft-winding) machines                               12                3,8
                            V
     84.37  Weaving machines, knitting machines and machines for making gimped yarn, tulle,
            lace, embroidery, trimmings, braid or net; machines for preparing yarns for use on
            such machines, including warping and warp sizing machines :
ll          A. Weaving machines                                                                            11                3,5
II          B. Knitting machines                                                                           13                4,4
            C. Machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or
                                                                                                           10                3,2
                                                                                                    13
ll          D. Machines for preparing yarns for use on the above machines, including warping
                and warp sizing machines                                •                                                    3,8
 ---pagebreak--- 8.12 . 86                               Official Journal of the European Communities                                         329
ll                                                                                                        Rate of duty
   Heading                                           Description                                   Autonomous     Conventional
    number
                                                                                                       %                %
        1                                                2                                              3               4
     84.38 Auxiliary machinery for use with machines of heading No 84.37 (for example,
           dobbies, Jacquards, automatic stop motions and shuttle changing mechanisms); parts
           and accessories suitable for use solely or principally with the machines of the present
           heading or with machines falling within heading No 84.36 or 84.37 (for example,
           spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds
           and heald-lifters and hosiery needles)                                                      12              3,8
     84.39 Machinery for the manufacture or finishing of felt in the piece or in shapes, including
           felt-hat making machines and hat-making blocks                                              13              3,8
     84.40 Machinery for washing, cleaning, drying, bleaching, dyeing, dressing, finishing or
           coating textile yarns, fabrics or made-up textile articles (including laundry and dry­
           cleaning machinery), fabric folding, reeling or cutting machines ; machines of a kind
           used in the manufacture of linoleum or other floor coverings for applying the paste
           to the base fabric or other support ; machines of a type used for printing a repetitive
           design, repetitive words or overall colour on textiles, leather, wallpaper, wrapping
           paper, linoleum or other materials, and engraved or etched plates, blocks or rollers
           therefor :
           A. Ironing machines and presses, electrically heated                                        16              4,6
           B. Clothes-washing machines, each of a dry linen capacity hot exceeding 6 kg ;
                domestic wringers :
II                  I. Electrically operated                                                           19              5,1
||                 II . Other                                                                          12              3,8
           C. Other                                                                                    13              3,8
     84.41 Sewing machines ; furniture specially designed for sewing machines ; sewing machine
           needles :
           A, Sewing machines ; furniture specially designed for sewing machines :                                         '
                    I. Sewing machines (lock-stitch only), with heads of a weight not exceeding
                        16 kg without motor or 17 kg including the motor; sewing machine heads
                        (lock-stitch only), of a weight not exceeding 16 kg without motor or
                        17 kg including the motor :
                        a) Sewing machines having a value (not including frames, tables or
                            furniture) of more than 65 ECU each                                        12               6
II                      b) Other                                                                       12              —
II                 II. Other sewing machines and other sewing machine heads                            12              4,4
||                III. Parts ; furniture specially designed for sewing machines                        12              5,8
           B. Sewing machine needles                                                                   14              4,9
     84.42 Machinery (other than sewing machines) for preparing, tanning or working hides,
           skins or leather (including boot and shoe machinery)                                        13              4,1
 ---pagebreak--- 330                                   Official Journal of the European Communities                                    8 . 12.86
                                                                                                        Rate of duty
    Heading                                        Description                                   Autonomous     Conventional
    number
                                                                                                     %                %
       1                                                 2                                            3                4
     84.43  Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy
            and in metal foundries                                                                   13              3,8
     84.44  Rolling mills and rolls therefor :
            A. Rolling mills specially designed for the recycling of irradiated nuclear fuels
               (Euratom)                                                                             11              4,1
            B. Other                                                                                 13              4,9
     84.45  Machine-tools for working metal or metal carbides, not being machines falling within
            heading No 84.49 or 84.50 :
            A. Specially designed for the recycling of irradiated nuclear fuels (for example,
               sheathing, unsheathing, shaping):
                    I. Automated by coded information (Euratom)                                      11              6,5
                   II. Other (Euratom) .                                                             11              4,1
            B. Machine-tools operating by electro-erosion or other electrical processes ;
               ultrasonic machine-tools :
                    I. Automated by coded information               ^                                 8              4.4
                   II. Other                                                                          8              2.5
            C. Other machine-tools :
                    I. Lathes :
                       a) Automated by coded information                                             10               5
                       b) Other                                                                      10              4,9
                   II. Boring machines :
                       a) Automated by coded information                                              8              4,4
                       b) Other                                                                       8               3
                  III. Planing machines :
                       a) Automated by coded information                                              8              5,3
                       b) Other .......'                                                              8              4,9
                  IV. Shaping machines, sawing machines and cutting-off machines, broaching
                       machines and slotting machines :
                       a) Automated by coded information                                             6               3,8
                       b) Other                                                                      6               2,2
                   V. Milling machines and drilling machines :
                       a) Automated by coded information .                                           12              5,5
                       b) Other                                                                      12              5,3
                  VI. Sharpening, trimming, grinding, honing and lapping, polishing or finishing
                       machines and similar machines operating by means of grinding wheels,
                       abrasives or polishing products :
                       a) Fitted with a micrometric adjusting system within the meaning of
                          Additional Note 2 to this Chapter :
                           1 . Automated by coded information                                        10               5
                           2.   Other                                                                10              4,9
                       b) Other :
                           1 . Automated by coded information                                        4               2,5
                           2.   Other                                                                4               2,2
                 VII. Jig boring machines :
                       a) Automated by coded information                                             6               3,8
                       b) Other                                                                      6               2,2
 ---pagebreak---   8 . 12.86                                Official Journal of the European Communities                                           331
liI-I                                                                                                           Rate of duty
       Heading                                          Description                                      Autonomous     Conventional
       number
                                                                                                             %                %
           1                                                2                                                 3               4
        84.45   C. VIII. Gear-cutting machines :
       (cont'd)            a) For cutting cylindrical gears :                                          ||II
ll                             1 . Automated by coded information                                            10              5,3
ll                             2.  Other                                                                     10              4,9
Il                         b) For cutting other gears :                                                II
\\                             1 . Automated by coded information                                             6              3,8
ll                             2.  Other                                                                      6              3,5
\\                     IX. Presses, other than those falling within subheadings 84.45 C X and C XI :   \\
II                         a) Automated by coded information                                                 12              5,5
                           b) Other                                                                          12               5
l.\                     X. Bending, folding, flattening, shearing, punching and notching machines :    I              II
ll                         a) Automated by coded information                                                  8               4
I. \                       b) Other                                                                           8              2,5
Il                     XI. Forging machines and stamping machines :                                    \              I
II                         a) Automated by coded information                                                  6              4,4
II                         b) Other                                                                           6              2,5
                      XII. Other                                                     •                        9              4,9
        84.46   Machine-tools for working stone, ceramics, concrete, asbestos-cement and like
                mineral materials or for working glass in the cold, other than machines falling within
                heading No 84.49                                                                             13              3,8
                                                                                              0
        84.47   Machine-tools for working wood, cork, bone, ebonite (vulcanite), hard artificial
                plastic materials or other hard carving materials, other than machines falling within
                heading No 84.49                                                                             11              5,8
        84.48   Accessories and parts suitable for use solely or principally with the machines falling
                within headings Nos 84.45 to 84.47, including work and tool holders, self-opening
                dieheads, dividing heads and other appliances for machine-tools ; tool holders for any
                type of tool or machine-tool for working in the hand                                          8              2,9
        84.49   Tools for working in the hand, pneumatic or with self-contained non-electric motor           13               3
        84.50   Gas-operated welding, brazing, cutting and surface tempering appliances                      12              3,8
        84.51   Typewriters, other than typewriters incorporating calculating mechanisms ; cheque­
                writing machines :
Il              A. Typewriters                                                                               16              4,6
II              B. Cheque-writing machines                                                                   13              3,8
 ---pagebreak---  332                                           Official Journal of the European Communities                                             8 . 12 . 86
Il||                                                                                                                      Rate of duty
     Heading                                               Description                                           Autonomous        Conventional
      number
                                                                                                                       %                 %
         1                                                     2                                                        3                4
       84.52        Calculating machines ; accounting machines, cash registers, postage-franking
                    machines, ticket-issuing machines and similar machines, incorporating a calculating
                    device :
li                  A. Electronic calculating machines                                                                 14                12
                    B. Other                                                                                           12               4,1
      84.53         Automatic data processing machines and units thereof; magnetic or optical readers,
                    machines for transcribing data onto data media in coded form and machines for
                    processing such data, not elsewhere specified or included :
                    A. Automatic data processing machines, and units thereof, ' for use in civil
                         aircraft (a)                                                                                  11              Free
                    B. Other                                                                                           11              4,9
      84.54         Other office machines (for example, hectograph or stencil duplicating machines,
                    addressing machines, coin-sorting machines, coin-counting and wrapping machines,
                    pencil-sharpening machines, perforating and stapling machines) :
II                  A. Addressing machines and address plate embossing machines                                        16              4,6
                    B. Other                                                                                           15              4,4
      84.55         Parts and accessories (other than covers, carrying cases and the like) suitable for use
                    solely or principally with machines of a kind falling within heading No 84.51 , 84.52,
                    84.53 or 84.54 :                                                  ,
                    A. Address plates                                                                                  18              4,9
                    B. Parts and accessories for electronic calculating machines falling within sub­
                         heading 84.52 A                                                                               14              6,3
                    C. Other                                                                                           12                4
      84.56         Machinery for sorting, screening, separating, washing, crushing, grinding or mixing
                    earth, stone, ores or other mineral substances, in solid (including powder and paste)
                    form ; machinery for agglomerating, moulding or shaping solid mineral fuels, ceramic
                    paste, unhardened cements, plastering materials or other mineral products in powder
                    or paste form ; machines for forming foundry moulds of sand                                        13                3
      84.57         Glass-working machines (other than machines for working glass in the cold);
                    machines for assembling electric filament and discharge lamps and electronic and
                    similar tubes and valves :
                    A. Glass-working machines (other than machines for working glass in the cold) . . .                11              3,5
                    B. Machines for assembling electric filament and discharge lamps and electronic
                         and similar tubes and valves                                                                  12              3,8 •
      84.58         Automatic vending machines (for example, stamp, cigarette, chocolate and food
                    machines), not being games of skill or chance                                                      13              3,8
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the
     Preliminary Provisions.
 ---pagebreak---  8 . 12.86                                        Official Journal of the European Communities                                                333
||I                                                                                                                         Rate of duty
      Heading
       number                                                  Description                                        Autonomous        Conventional
                                                                                                                        %                 %
          1                                                          2                                                  3                 4
        84.59        Machines, and mechanical appliances, having individual functions, not falling within
                     any other heading of this Chapter :
||                   A. For the manufacture of the products mentioned in subheading 28.51 A (Euratom)                  11                4,1
||                   B. Nuclear reactors (Euratom)                                                                     10                6,2
                     C. Specially designed for the recycling of irradiated nuclear fuels (for example,
                          sintering of radio-active metal oxides, sheathing) (Euratom)                                 11                4,1
                     D. Rope or cable making machinery, including electric wire afid cable making
                          machines :
                               I. Stranding, twisting, cabling and similar machines and appliances                     12                3,8
                              II. Other machines and appliances (for example, reinforcing, taping, insu­
                                  lating and the like for the preparation, coating, finishing of ropes and
                                  cables)                                                                              14 '              4,9
                     E. Other :                                                                                 I                 \
                               I. The following goods, for use in civil aircraft :                              III
                                  Hydropneumatic spherical batteries ;                                          III
II                                Mechanical actuators for thrust reversers ;                                   III
Il                                Toilet units, specially designed ;                                                              l
                                  Air humidifiers and dehumidifiers ;                                                             I
                                  Servo-mechanisms, non-electric ;                                              \                 I
                                  Hydraulic servo-motors, non-electric;                                                           I
                                  Non-electric starter motors ;                                                 \                 I
                                  Pneumatic starters for jet engines ;                                          \                 I
                                  Windscreen wipers, non-electric;
                                  Propeller regulators, non-electric (a)                                               15               Free
                              II. Other                                                                                15                4,4
       84.60         Moulding boxes for metal foundry; moulds of a type used for metal (other than ingot -
                     moulds), for metal carbides, for glass, for mineral materials (for example, ceramic
                     pastes, concrete or cement) or for rubber or artificial plastic materials                         13                3,8
       84.61         Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats and the
                     like, including pressure reducing valves and thermostatically controlled valves :
||                   A. Pressure reducing valves                                                                       15                4,4
                     B. Other                                                                                          16                4,6
       84.62         Ball, roller or needle roller bearings                                                            18                 9
       84.63         Transmission ,shafts, cranks, bearing housings, plain shaft bearings, gears and gearing
                     (including friction gears and gear-boxes and other variable speed gears), flywheels,
                     pulleys and pulley blocks, clutches and shaft couplings :
                     A. For use in civil aircraft (a)                                                         .        16               Free
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the
      Preliminary Provisions.
 ---pagebreak--- 334                                            Official Journal of the European Communities                                                   8 . 12.86
llIl                                                                                                                            Rate of duty
    Heading                                                  Description                                              Autonomous        Conventional
    number
                                                                                                                            %                  %
       1                                                          2                                                          3                 4
     84.63         B. Other :                                                                                                         I
    (cont'd)                I. Housings for ball, roller or needle roller bearings, whether or not in­
                                corporating bearings                                                                        16                 7
||                         II. Other                                                                                        16                4,9
     84.64         Gaskets and similar joints of metal sheeting combined with other material (for
                   example, asbestos, felt and paperboard) or of laminated metal foil ; sets or
                   assortments of gaskets and similar joints, dissimilar in composition, for engines, pipes,
                   tubes and the like, put up in pouches, envelopes or similar packings :
II                 A. For use in civil aircraft (a)                                                                         14               Free
||              B. Other      .........                                                      .......
                                                                                                                            14                4,1
     84.65         Machinery parts, not containing electrical connectors, ' insulators, coils, contacts or
                   other electrical features and not falling within any other heading of this Chapter :                               I
                   A. Parts of base metal, turned from bars, rods, angles, shapes, sections or wire, of
                       solid section, the greatest diameter of which does not exceed 25 mm                                  15                3,5
Il                 B. Other                                                                                                 15                4,4
   (a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the
        Preliminary Provisions.
 ---pagebreak--- 8.12.86                                   Official Journal of the European Communities                                 335
                                                           CHAPTER 85
                               ELECTRICAL MACHINERY AND EQUIPMENT ; PARTS THEREOF
Notes
1 . This Chapter does not cover :
    (a) Electrically warmed blankets, bed pads, foot-muffs and the like ; electrically warmed clothing, footwear and ear
         pads and other electrically warmed articles worn on or about the person ;
    (b) Articles of glass of heading No 70.1 1 ; or
    (c) Electrically heated furniture of Chapter 94.
2. Heading No 85.01 is to be taken not to apply to goods described in heading No 85.08, 85.09 or 85.21 , other than
    metal tank mercury arc rectifiers which remain classified in heading No 85.01 .
3. Heading No 85.06 is to be taken to apply only to the following electro-mechanical machines of types commonly used
    for domestic purposes :
    (a) Vacuum cleaners, floor polishers, food grinders and mixers, fruit juice extractors and fans, of any weight;
    (b) Other machines provided the weight of such other machines does not exceed 20 kg.
        The heading does not, however, apply to dish washing machines (heading No 84.19), centrifugal and other
        clothes washing machines (heading No 84.18 or 84.40), roller and other ironing machines (heading No 84.16 or
         84.40), sewing machines (heading No 84.41 ) or to electro-thermic appliances (heading No 85.12).
4. For the purposes of heading No 85.19, "printed circuits" are to be taken to be circuits obtained by forming on an
    insulating base, by any printing process (for example, embossing, plating-up, etching) or by the "film-circuit"
    technique, conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors)
    alone or interconnected according to a pre-established pattern, other than elements which can produce, rectify,
    modulate or amplify an electrical signal (for example, semi-conductor elements).
    The term "printed circuits" does not cover circuits combined with elements other than those obtained during the
    printing process. Printed circuits may, however, be fitted with non-printed connecting elements.
    Thin- or thick-film circuits comprising passive and active elements obtained during the same technological process are
    to be classified in heading No 85.21 .
5 . For the purposes of heading No 85.21 :
    (A) "Diodes, transistors and similar semi-conductor devices" are to be taken to be those devices the operation of
        which depends on variations in resistivity on the application of an electric field ;
    (B) "Electronic microcircuits" are to be taken to be :
         (a) Microassemblies of the "fagot" module, moulded module, micromodule and similar types, consisting of
             discrete, active or both active and passive miniaturised components which are combined and interconnected ;
         (b) Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors,
             interconnections, etc.) are created in the mass (essentially) and on the surface of a semi-conductor material
             (doped silicon, for example) and are inseparably associated ;
 ---pagebreak--- 336                                             Official Journal of the European Communities                                            8 . 12.86
           (c) Hybrid integrated circuits in which passive and active elements, some obtained by thin- or thick-film
               technology (resistors, capacitors, interconnections, etc.), others by semi-conductor technology (diodes,
               transistors, monolithic integrated circuits, etc.), are combined, to all intents and purposes indivisibly, on a
               single insulating substrate (glass, ceramic, etc.). The circuits may also include miniaturised discrete
               components .
    For the classification of the articles defined in this Note, heading No 85.21 shall take precedence over any other
    heading in the Tariff which might, cover them by reference to, in particular, their function.
Additional Note
Subheading 85.15 A III b) 2 dd) also covers television receivers without monitors (video tuners) which can be connected, for
example, to recording and reproduction apparatus for television pictures and sound.
IIll                                                                                                                      Rate of duty
    Heading                                                  Description                                         Autonomous       Conventional
     number
                                                                                                                       %                 °/o
         1                                                        2                                                     3                 4
      85.01         Electrical goods of the following descriptions : generators, motors, converters (rotary
                    or static), transformers, rectifiers and rectifying apparatus, inductors :
                    A. The following goods, for use in civil aircraft :
                         Generators, converters (rotary or static), transformers, rectifiers and rectifying
                         apparatus, inductors ;
                         Electric motors of an output of not less than 0,75 kW but less than 150 kW (a)                12              Free
II                  B. Other machines and apparatus :                                                                           Il
                              I. Generators, -motors (whether or not equipped with speed reducing,
                                 changing or step-up gear) and rotary converters :
II                               a) Synchronous motors of an output of not more than 18 W                              14               8,5
||                               b) Other                                                                              12                 5
                             II. Transformers, static converters, rectifiers and rectifying apparatus ;
                                 inductors                                                                             16               6,5
                    C. Parts                                                                                           15               4,4
      85.02         Electro-magnets ; permanent magnets and articles of special materials for permanent
                    magnets, being blanks of such magnets ; electro-magnetic and permanent magnet
                    chucks, clamps, vices and similar work holders ; electro-magnetic clutches and
                    couplings ; electro-magnetic brakes ; electro-magnetic lifting heads                               15               4,4
      85.03         Primary cells and primary batteries                                                               20                8,9
      85.04         Electric accumulators :
||                  A. For use in civil aircraft (a)                                                                  20               Free
Il                  B. Other :                                                                                 I
II                            I. Lead-acid accumulators                                                               20               6,2
                             II. Other accumulators                                                                    17               5,1
II                         III . Parts :                                                                       \                \
||                               a) Wooden separators                                                                  10               3,2 .
                                                                                                                                     ' 5,6
||                               b) Other                                                                              17
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the
     Preliminary Provisions.
 ---pagebreak--- 8.12.86                                         Official Journal of the European Communities                                                337
                                                                                                                          Rate of duty
    Heading
                                                            Description                                          Autonomous       Conventional
    number
                                                                                                                       %
        1                                                        2                                                      3               4
     85.05         Tools for working in the hand, with self-contained electric motor                                   14              4,5
     85.06         Electro-mechanical domestic appliances, with self-contained electric motor:
                   A. Vacuum cleaners and floor polishers                                    . .                       19               4
                   B. Other                                                                                            19              5,1
     85.07         Shavers and hair clippers, with self-contained electric motors:
                   A. Shavers                                                                                          13              4,6
                   B. Hair clippers       . .                                                                          14              4,1
     85.08         Electrical starting and ignition equipment for internal combustion engines (including
                   ignition magnetos, magneto-dynamos, ignition coils, starter motors, sparking plugs
                   and glow plugs); generators (dynamos and alternators) and cut-outs for use in
                   conjunction with such engines :
                   A. For use in civil aircraft, excluding parts of such goods (a)                                     18             Free
                   B. Other:
                             I.. Starter motors, generators and cut-outs                                               14              5,6
                            II. Ignition magnetos, including magneto-dynamos and magnetic flywheels . .                18              4,9
                          III. Glow plugs                                                                   .'         21              6,3
                          IV. Other                                                                                    20              5,8
     85.09         Electrical lighting and signalling equipment and electrical windscreen wipers,
                   defrosters and demisters, for cycles or motor vehicles:
                   A. Lighting equipment, other than equipment of heading No 85.08                                     17              4,9
                  ,B. Sound signalling equipment                                                                       14               5
                   C. Other                                            :                                               15               5
     85.10         Portable electric battery and magneto lamps, other than lamps falling within heading
                   No 85.09:
                   A. Miners' safety lamps                                                                             15              5.1
                   B. Other                                                                                            18              7.2
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the
    Preliminary Provisions;
 ---pagebreak---   338                                             OfficialJournal of the European Communities                                             8 . 12 . 86
l                 \                                                                                                         Rate of duty
      Heading                                                    Description                                       Autonomous       Conventional
      number
                                                                                                                         %                °/o
          1                                                           2                                                  3                 4
       85.11         Industrial and laboratory electric furnaces, ovens and induction and dielectric heating
                     equipment ; electric or laser-operated welding, brazing, soldering or cutting machines
                     and apparatus :
                    A. Furnaces, ovens, induction and dielectric heating equipment :
                              I. Specially designed for the separation of irradiated nuclear fuels, for the
                                  treatment of radio-active waste or for the recycling of irradiated nuclear
                                  fuels (Euratom)                                                                       11               4,1
||                           II. Other                                                                                  14               4,1
                    B. Electric or laser-operated welding, brazing, soldering or cutting machines and
                         apparatus                       :....«                                                         15               5,1
       85.12        Electric instantaneous or storage water heaters and immersion heaters ; electric soil
                    heating apparatus and electric space heating apparatus ; electric hair dressing
                    appliances (for example, hair driers, hair curlers, curling tong heaters) and electric
                    smoothing irons ; electro-thermic domestic appliances ; electric heating resistors, other
                    than those of carbon :
                    A. Electric instantaneous or storage water heaters and immersion heaters :
ll                            I. For use in civil aircraft, excluding parts of such goods (a)                           20              Free
II                           II. Other                                                        :                         20               5,3
                    B. Electric soil heating apparatus and electric space heating apparatus :                    \
II                            I. For use in civil aircraft, excluding parts of such goods (a)                           21              Free
||                           II. Other                                                                                  21               5,6
                    C. Electric hair dressing appliances (for example, hair driers, hair curlers, curling
                         tong heaters)                                                                                  19                6
II                  D. Electric smoothing irons                                                                         20                6
||                  E. Electro-thermic domestic appliances :                                                     I
                              I. Electric cooking stoves, ranges, ovens and food warmers (excluding parts
                                  thereof), for use in civil aircraft (a)                                               19              Free
ll                           II . Other                    >                                                            19               5,1
                    F. Electric heating resistors . .                                                                   18               4,9
      85.13         Electrical line telephonic and telegraphic apparatus (including such apparatus for
                    carrier-current line systems) :
||                  A. Apparatus for carrier-current line systems                                                       16               4,6
                    B. Other                                                         : . . '                            15               7)5
      85.14         Microphones and stands therefor; loudspeakers ; audio-frequency electric amplifiers :
li                  A. For use in civil aircraft, excluding parts of such goods (a)                                     18              Free
                    B. Other                                                                                            18               4,9
 (a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the
     Preliminary Provisions.
 ---pagebreak--- 8.12.86                                            Official Journal of the European Communities                                               339
II                                                                                                                        Rate of duty
    Heading                                                     Description                                      Autonomous       Conventional
    number
                                                                                                                       %                 %
        1                                                            2                                                  3                4
     85.15         Radiotelegraphic and radiotelephonic transmission and reception apparatus ; radio­
                   broadcasting and television transmission and reception apparatus (including receivers
                   incorporating sound recorders or reproducers) and television cameras ; radio
                   navigational aid apparatus, radar apparatus and radio remote control apparatus :
                   A. Radiotelegraphic and radiotelephonic transmission and reception apparatus ;
                        radio-broadcasting and television transmission and reception apparatus                                              ■
                        (including receivers incorporating sound recorders or reproducers) and television
                        cameras :
                              I. Transmitters :
                                  a) Radiotelegraphic and radiotelephonic apparatus, for use in civil
                                     aircraft (a)                                              '                       18              Free
Il                                b) Other .                             \                                             18            4,9
||                           II . Transmitter- receivers :                                                     \                \
                                  a) Radiotelegraphic and radiotelephonic apparatus, for use in civil
                                     aircraft (a)            !                                                         20              Free
II                                b) Other                                                                             20               6,5
Il                         III. Receivers, whether or not incorporating sound recorders or reproducers :                        \
                                  a) Radio receivers and radiotelegraphic and radiotelephonic apparatus,
                                     for use in civil aircraft (a) .                                                   22              Free
II                                b) Other :                                                                                    I
                                     1 . Pocket receivers for calling or paging                                        22  -            12
II                                   2.   Other :                                                              \                \
II                                        aa) Radiotelegraphic and radiotelephonic receivers                           22               14
l                                        bb) Radio-broadcast receivers :                                                        \
||                                             11 . Clock radios                                                       22              Free
li                                             22 . Receivers of a kind used in motor vehicles                         22               14
                                               33 . Other receivers capable of operating without an external
                                                    source of power :                                                           \
                                                    aaa) Incorporating sound recorders or reproducers ....             22               14
                                                    bbb) Other                                                         22             Free
                                               44. Other receivers, incapable of operating without an
                                                  . external source of power, with, in the same housing, one
                                                    or more built-in loudspeakers                                      22               14
                                               55 . Other receivers                                                    22               14
                                          cc) Television receivers, with integral tube                                 22               14
li                                        dd) Television receivers, without integral tube                              22               14
li                         IV. Television cameras                                                                      17              4,9
                   B. Other apparatus :                                                                                         l
                              I. For use in civil aircraft (a)                                                         16             Free
                             II . Other                                                                                16              6,2
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the
    Preliminary Provisions .
 ---pagebreak---  340                                            Official Journal of the European Communities                                              8 . 12.86
III                                                                                                                        Rate of duty
     Heading                                                  Description                                         Autonomous        Conventional
     number ■
                                                                                                                        %                  %
        1                                                          2                                                     3             .   4
      85.15        C. Parts :
     (cont'd)                I. Assemblies and sub-assemblies consisting of two or more parts or pieces
                                 fastened or joined together, for apparatus falling within subheading
                                 85.15 B I and for use in civil aircraft (a)                                            22               Free
                            II . Other :
                                 a) Cabinets and cases :
ll                                   1.  Of wood                                                                        16                4,6
||                                   2.  Of other materials                                                             20                5,3
                                 b) Parts of base metal, turned from bars, rods, angles, shapes, sections or
                                     wire, of solid section, the greatest diameter of which does not exceed
                                     25 mm                                                                              22                5,8
                                 c) Other                                    •             ,                            22                7,2
      85.16        Electric traffic control equipment for railways, roads or inland waterways and
                   equipment used for similar purposes in port installations or upon airfields                          15            • 4,4
      85.17        Electric sound or visual signalling apparatus (such as bells, sirens, indicator panels,
                   burglar and fire alarms), other than those of heading No 85.09 or 85.16 :
li                 A. For use in civil aircraft, excluding parts of such goods (a)                                      15               Free
                   B. Other                                                                  '                          15                4,4
      85.18        Electrical capacitors, fixed or variable :
\l                 A. Fixed capacitors, other than electrolytic                                                         17               4,9
                   B. Other                                                                                             17                 7
      85.19        Electrical apparatus for making and breaking electrical circuits, for the protection of
                   electrical circuits, or for making connections to or in electrical circuits (for example,
                   switches, relays, fuses, lightning arresters, surge suppressors, plugs, lampholders and
                   junction boxes); resistors, fixed or variable (including potentiometers), other than
                   heating resistors ; printed circuits ; switchboards (other than telephone switchboards)
                   and control panels :
                   A. Electrical apparatus for making and breaking electrical circuits, for the
                        protection of electrical circuits or for making connections to or in electrical
                        circuits                                                                                        16               4,6
                   B. Resistors, fixed or variable (including potentiometers), other than heating
                        resistors                                                                                       16               5,3
                   C. Printed circuits                                                                                  15               6,2
                   D. Switchboards and control panels                                                                   14               4,1
(a) Entry under this, subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the
    Preliminary Provisions.
 ---pagebreak--- 8 . 12.86                                        Official Journal of the European Communities                                                   341
IIl                                                                                                                       1 Rate of duty
     Heading                                                   Description                                       Autonomous         Conventional
     number
                                                *                                                                      %                  %
         1                                                           2                                                  3                  4
      85.20         Electric filament lamps and electric discharge lamps (including infra-red and ultra­                                      •   •
                    violet lamps); arc lamps :
                  , A. Filament lamps for lighting :
ll                            I. Sealed beam lamps for use in civil aircraft (a)                                       15                Free
||                           II. Other                                                                                 15                  6
||                  B. Other lamps                                                                                     18                4,9
                    C. Parts                                                                                           18                 5,1
      85.21         Thermionic, cold cathode and photo-cathode valves and tubes (including vapour or
                    gas filled valves and tubes, cathode-ray tubes, television camera tubes and mercury
                    arc rectifying valves and tubes); photocells ; mounted piezo-electric crystals ; diodes,
                    transistors and similar semi-conductor devices ; light emitting diodes ; electronic micro­
                    circuits :
                    A. Valves and tubes :
ll                            I. Rectifying valves and tubes                                  ,                       20                  5,3
                             II. Television camera tubes ; image converter or intensifier tubes ; photo­
                                  multipliers                                                                          17                 4,9
ll                          III. Cathode-ray tubes for television sets                                                 19                 15
Il                          IV. Phototubes (photoemissive cells)                                                       16                 4,6
                 V.Other .......                                                     .........
II                                                                                                                     19                 5,1
||                  B. Photocells, including photo-transistors                                                         16                4,6
||                  C. Mounted piezo-electric crystals                                                                20                   8
                    D. Diodes, transistors and similar semi-conductor devices ; light emitting diodes ;
                         electronic microcircuits :
II                             I. Wafers not yet cut into chips                                                       21                   9
||                           II . Other
                 E. Parts .........                                                             ........
                                                                                                                      21                  14
                                                                                                                       15                 5,8
      85.22         Electrical appliances and apparatus, having individual functions, not falling within any
                    other heading .in this Chapter :
                    A. For the manufacture of the products mentioned in subheading 28.51 A (Euratom)                   11                 4,1
                    B. Specially designed for the separation of irradiated nuclear fuels, for the
                         treatment of radio-active waste or for the recycling of irradiated nuclear fuels
                         (Euratom)                                                                                     11                 4,1
||                  C. Other :                                                                                 I
II                             I. Flight recorders, for use in civil aircraft (a)                                      13                Free
||                           II. Other appliances and apparatus                                                        13                  7
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the
     Preliminary Provisions.
 ---pagebreak---   342                                              Official Journal of the European Communities                                                     8 . 12.86
I                                                                                                                                    Rate of duty
      Heading
      number                                                    Description                                                 Autonomous       Conventional
                                                                                                                                  %                 %
          1                                                           2                                                            3                 4
       85.22 '        C.    III . Parts :
      (cont'd)                    a) Assemblies and sub-assemblies consisting of two or more parts or
                                     pieces fastened or joined together, for flight recorders, for use in civil
                                     aircraft (a) . . .                                                                           13              Free
                                  b) Other                                                                                        13                7
       85.23         Insulated (including enamelled or anodised) electric wire, cable, bars, strip and the
                     like (including co-axial cable), whether or not fitted with connectors :
||                   A. Ignition wiring sets and wiring sets, for use in civil aircraft (a)                                       17              Free
                     B. Other                                                                        *                            17               6,5
                                                                                            i
       85.24         Carbon brushes, arc-lamp carbons, battery carbons, carbon electrodes and other
                     carbon articles of a kind used for electrical purposes :
ll                   A. Electrodes for electrolysis installations                                                                 9                5,8     .
II                   B. Heating resistors, other than those falling within heading No 85.12                                      14               4,1
ll                   C. Other                                                                                       . .          12                5,3
       85.25         Insulators of any material :
II                   A. Of ceramic materials                                                                                     19                10
Il                   B. Of artificial plastic materials or of glass fibre                                                        19               7,7
ll                   C. Of other materials                                                                                       19               6,2
       85.26         Insulating fittings for electrical machines, appliances or equipment, being fittings
                     wholly of insulating material apart from any minor components of metal incor­                                       <
                     porated during moulding solely for purposes of assembly, but not including insulators
                     falling within heading No 85.25 :
Il                   A. Of ceramic materials or of glass                                                                         17                10
li                   B. Of hardened rubber or of bituminous materials                                                            14               4,9
ll                   C. Of artificial plastic materials                                                                          19               7,5
ll                   D. Of other materials       .                                                                               16               6,2
       85.27         Electrical conduit tubing and joints therefor, of base metal lined with insulating
                     material                                                                                                    14               4,9
       85.28         Electrical parts of machinery and apparatus, not being goods falling within any of the
                     preceding headings of this Chapter                                                                          14               4,1
    (a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the
         Preliminary Provisions.
 ---pagebreak--- 8 . 12.86                                   Official Journal of the European Communities                                   343
                                                           SECTION XVII
                                                      VEHICLES, AIRCRAFT,
                                  VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
Notes                                                                                                         v
1 . This Section does not cover articles falling within heading No 97.01 , 97.03 or 97.08 , or bobsleighs, toboggans and the
    like falling within heading No 97.06.
2. Throughout this Section the expressions "parts" and "parts and accessories" are to be taken not to apply to the
    following articles, whether or not they are identifiable as for the goods of this Section :
    (a) Joints, washers and the like (classified according to their constituent material or in heading No 84.64);
    (b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of
          artificial plastic materials (which are generally classified in heading No 39.07) ;
    (c) Articles falling within Chapter 82 (tools);
    (d) Articles falling within heading No 83.11 ;
    (e) Machines and mechanical appliances and other articles falling within headings Nos 84.01 to 84.59, 84.61 or 84.62
          and parts of engines and motors falling within heading No 84.63 ;
    (f) Electrical machinery and equipment (Chapter 85);
    (g) Articles falling within Chapter 90 ;
     (h) Clocks (Chapter 91 );
     (ij) Arms (Chapter 93) ;
     (k) Brushes of a kind used as parts of vehicles (heading No 96.01 ).
3 . References in Chapters 86 to 88 to parts or accessories are to be taken not to apply to parts or accessories which are
    not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a
    description in two or more of the headings of those Chapters is to be classified under that heading which corresponds
    to the principal use of that part or accessory.
4. Flying machines specially constructed so that they can also be used as road vehicles are classified as flying machines.
     Amphibious motor vehicles are classified as motor vehicles.
5 . Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows :
     (a) In Chapter 86 if designed to travel on a guide-track (hovertrains) ;
     (b) In Chapter 87 if designed to travel over land or over both land and water;
     (c) In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing-stages or also
          able to travel over ice .
     Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles falling within the
     heading in which the air-cushion vehicles are classified under the above provisions.
 ---pagebreak---  344                                        Official Journal of the European Communities                                 8 . 12.86
     Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and traffic control
     equipment for hovertrain transport systems as traffic control equipment for railways.
Additional Notes
 1. Subject to the provisions ofAdditional Note 3 to Chapter 89, tools and articles necessary for the maintenance or repair of
     vehicles, aircraft or vessels are to he classified with those vehicles, aircraft or vessels if imported with them. Other
     accessories imported with vehicles, aircraft or vessels are also to he classified therewith if they form part of the normal
     equipment ofthe vehicles, aircraft or vessels and are normally sold with them.
2. The provisions of General Rule A 2 (a) are also applicable, at the request of the declarant and subject to conditions
     stipulated by the competent authorities, to goods falling within headings Nos 86.10, 88.05, 89.03 and 89.05 imported in
    split consignments.
                                                             CHAPTER 86
                    RAILWAY AND TRAMWAY LOCOMOTIVES, ROLLING-STOCK AND PARTS THEREOF;
            RAILWAY AND TRAMWAY TRACK FIXTURES AND FITTINGS ; TRAFFIC SIGNALLING EQUIPMENT
                                         OF ALL KINDS (NOT ELECTRICALLY POWERED)
Notes
1 . This Chapter does not cover :
    (a) Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading
         No 44.07 or 68.11 );
    (b) Railway or tramway track construction material of iron or steel falling within heading No 73.16 ; or
    (c) Electrically powered signalling apparatus falling within heading No 85.16.
2. Heading No 86.09 is to be taken to apply, inter alia, to :
    (a) Axles, wheels, metal tyres, hoops and hubs and other parts of wheels ;
    (b) Frames, underframes and bogies ;
    (c) Axle boxes ; brake gear ;
    (d) Buffers for rolling-stock, coupling gear and corridor connections ;
    (e) Coachwork.
3 . Subject to the provisions of Note 1 above, heading No 86.10 is to be taken to apply, inter alia, to :
    (a) Assembled track, turntables, platform buffers, loading gauges ;
    (b) Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, whether or not they
         are fitted for electric lighting.
 ---pagebreak--- 8 . 12.86                                   Official Journal of the European Communities                                                345
l.I                                                                                                                   Rate of duty
     Heading                                             Description                                         Autonomous       Conventional
     number
                                                                                                                 %                  %
        1                                                     2                                                   3                 4
     [86.01 ]
      86.02 '   Electric rail locomotives, battery operated or powered from an external source of
                electricity                                                                                      14 .              4,9
      86.03     Other rail locomotives ; tenders                                                                 13                3,8
      86.04     Mechanically propelled railway and tramway coaches, vans and trucks, and
                mechanically propelled track inspection trolleys :                                                          I
                A. Electric railway and tramway coaches, vans and trucks (powered from an
                    external source of electricity)                  :                                           14                4,9
                B. Other                                                                                         13                4,6
      86.05     Railway and tramway passenger coaches and luggage vans ; hospital coaches, prison
                coaches, testing coaches, travelling post office coaches and other special purpose
                railway coaches                                                                                  13                 5
      86.06     Railway and tramway rolling-stock, the following : workshops, cranes and other
                service vehicles                                                                                 13                3,8
      86.07 '   Railway and tramway goods vans, goods wagons and trucks :                                  \                \
||              A. Specially designed for the transport of highly radio-active material (Euratom) . .            10                3,8
||              B. Other                                                                                         14                 5
      86.08     Containers specially designed and equipped for carriage by one or more modes of
                transport :   .
                A. Containers with an anti-radiation lead covering, for the transport of radio-active
                                                                                                                            I
                    materials (Euratom)                                                                          10                3,8
||            B. Other      .........                                                  .........                 15                4,4
      86.09     Parts of railway and tramway locomotives and rolling-stock :                                                I
Il              A. Bogies, bissel-bogies and the like, and parts thereof             v                           13                3,8
II              B. Brakes and parts thereof                                                                      11                4,5
II              C. Axles, assembled or not; wheels and parts thereof                                             15                 6
II              D. Axle-boxes and parts thereof                                                                  15                7,5
                E. Other                                                                                         14                4,1
      86.10     Railway and tramway track fixtures and fittings ; mechanical equipment, not
                electrically powered, for signalling to or controlling road, rail or other vehicles, ships
                or aircraft ; parts of the foregoing fixtures, fittings or equipment                             13                4,4
 ---pagebreak--- 346                                           Official Journal of the European Communities                                       8 . 12 . 86
                                                                 CHAPTER 87
                VEHICLES, OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS THEREOF
Notes
1 . For the purposes of this Chapter, tractors are deemed to be vehicles constructed essentially for hauling or pushing
      another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection
      with the main use of the tractor, of tools, seeds, fertilisers or other goods.
2. Motor chassis fitted with cabs are to be treated as falling within heading No 87.02 and not within heading No 87.04.
3 . Headings Nos 87.10 and 87.14 are to be taken not to apply to children's cycles which are not fitted with ball bearings
      nor to children's cycles which, though fitted with ball bearings, are not constructed like normal cycles. Such
      children's cycles are to be treated as falling within heading No 97.01 .
Additional Note
The headings ofthis Chapter are to he taken not to apply to railway or tramway rolling-stock designed solely for running on
rails.                                                              ,
                                                                                                                   Rate of duty
      Heading                                                                                                              Conventional
       number                                             Description                                     Autonomous
                                                                                                              %                  %
          1                                                    2                                               3                  4
        87.01      Tractors (other than those falling within heading No 87.07), whether or not fitted
                   with power take-offs, winches or pulleys :
                   A. Agricultural walking tractors, with either a spark ignition or a compression
                       ignition engine, of a cylinder capacity of :
Il                         I. 1 000 cm3 or less                                                               12                4,4
li                        II. More than 1 000 cm3                                                             18                5,8
                   B. Agricultural tractors (excluding walking tractors) and forestry tractors, wheeled       20                8,5
Il                 C. Other :                                                                           \                II
ll                         I. Wheeled, for semi-trailers                                                      20 .              20
                          II. Other                                                                           20                 11
    -
       87.02       Motor vehicles for the transport of persons, goods or materials (including sports
                   motor vehicles, other than those of heading No 87.09):
                   A. For the transport of persons, including vehicles designed for the transport of
                       both passengers and goods :
                           I. With either a spark ignition or a compression ignition engine :
                              a) Motor coaches and buses :
                                  1 . With either a spark ignition engine of a cylinder capacity of
                                      2 800 cm3 or more or a compression ignition engine of a cylinder
                                      capacity of 2 500 cm3 or more                                           29                20
Il                               2.   Other                                                                   29                11
||                            b) Other                                                                        29                10
ll                        II. With other engines                                                              25               12,5
Il                 B. For the transport of goods, or materials :
                           I. Motor lorries specially designed for the transport of highly radio-active
                              materials (Euratom)                                                           ' 10                5,3
 ---pagebreak---                                                           I
8 . 12; 86                                      Official Journal of the European Communities                                             347
Ill                                                                                                                   Rate of duty
     Heading                                                   Description                                     Autonomous     Conventional
     number
                                                                                                                   %                %
         1                                                          2                                               3               4
      87.02        B.      II . Other :
     (cont 'd)                  a) With either a spark ignition or a compression ignition engine :
                                    1 . Motor lorries with either a spark ignition engine of a cylinder
                                        capacity of 2 800 cm3 or more or a compression ignition engine of
                                        a cylinder capacity of 2 500 cm3 or more :
Il                                      aa) Dumpers of a cylinder capacity :                                 l
Il                                            11 . Of less than 10 000 cm3                                         28              17
                                              22 . Of 10 000 cm? or more                                           28              17
II                                      bb) Other                                                                  28              22
II                                 2.   Other :                                                              I
                                        aa) Dumpers                                                                22               6
Il                                      bb) Other . . ;                                                            28              11
                                b) With other engines                                                              25              10
      87.03        Special purpose motor lorries and vans (such as breakdown lorries, fire-engines, fire­
                   escapes, road sweeper lorries, snow-ploughs, spraying lorries, crane lorries, searchlight
                   lorries, mobile workshops and mobile radiological units), but not including the motor
                   vehicles of heading No 87.02                                                                    25              6,2
      87.04        Chassis fitted with engines, for the motor vehicles falling within heading No 87.01,
                   87.02 or 87.03 :
                   A. Chassis for tractors falling within subheading 87.01 B or C ; chassis for motor
                       vehicles falling within heading No 87.02, fitted with either a spark ignition
                       engine of a cylinder capacity of 2 800 cm3 or more or a compression ignition
                       engine of a cylinder capacity of 2 500 cm3 or more :
                            I. For motor lorries, motor coaches and buses                                          2?              20
                           II. Other                                                                               29              9,3 .
                   B. Other :
                            I. For motor vehicles for the transport of persons, including vehicles
                                designed for the transport of both passengers and goods, with a seating
                                capacity of less than 15                                                           29              6,5
                           II. Other                                                                               29               11
      87.05        Bodies (including cabs), for the motor vehicles falling within heading No 87.01, 87.02
                   or 87.03 :
                   A. For the industrial assembly of :
                       Agricultural walking tractors falling within subheading 87.01 A,
                        Motor vehicles for the transport of persons, including vehicles designed for the
                        transport of both passengers and goods, with a seating capacity of less than 15,
                        Motor vehicles for the transport of goods or materials, with either a spark
                        ignition engine of a cylinder capacity of less than 2 800 cm3 or a compression
                        ignition engine of a cylinder capacity of less than 2 500 cm3,
                        Special purpose motor lorries and vans of heading No 87.03 (a)                             24              6,9
                 . B. Other                                                                                        24  '           8,9
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak---  348                                              Official Journal of the European Communities                                    8 . 12.86
                                                                                                                    Rate of duty
     Heading                                                    Description                                 Autonomous      Conventional
     number
                                                                                                                 %                %
        1                                                            2                                            3                4
      87.06          Parts and accessories of the motor vehicles falling within heading No 87.01 , 87.02 or
                     87.03 :                                                                                             \
                     A. For the industrial assembly of :
                         Agricultural walking tractors falling within subheading 87.01 A,
                         Motor vehicles for the transport of persons, including vehicles designed for the
                         transport of both passengers and goods, with a seating capacity of less than 15,
                         Motor vehicles for the transport of goods or materials, with either a spark
                         ignition engine of a cylinder capacity of less than 2 800 cm3 or a compression
                         ignition engine of a cylinder capacity of less than 2 500 cm3,
                         Special purpose motor lorries and vans of heading No 87.03 (a)                          19              4,9
                     B. Other :
                              I. Wheel centres in star form, cast in one piece, of iron or steel                19               4,9
                             II. Other                               '                                          19               6,9
     87.07          Work trucks, mechanically propelled, of the types used in factories, warehouses, dock
                     areas or airports for short distance transport qr handling of goods (for example,
                    platform trucks, fork-lift trucks and straddle carriers); tractors of the type used on
                     railway station platforms ; parts of the foregoing vehicles :
                    A. Trucks specially designed for the transport of highly radio-active materials
                         (Euratom)                                                                              10               3,8
                    B. Straddle carriers                                                                        20               5,1
                    C. Other trucks ; tractors :
                              I. Fitted with self-actuated lifting equipment                                    16               4,9
                             II. Other                                                                          22                6
                    D. Parts                                                                                    20               5,3
     87.08          Tanks and other armoured fighting vehicles, motorised, whether or not fitted with
                    weapons, and parts of such vehicles :
                    A. Tanks and parts thereof                                                                   5               3,5
                    B. Other armoured fighting vehicles and parts thereof                                       10               3,8
     87.09          Motor-cycles, auto-cycles and cycles fitted with an auxiliary motor, with or without
                    side-cars ; side-cars of all kinds                                                         26                 9
     87.10          Cycles (including delivery tricycles), not motorised                                       21                17
     87.11          Invalid carriages, whether or not motorised or otherwise mechanically propelled . . .       18              4,9
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 8 . 12.86                                Official Journal of the European Communities                                             349
II                                                                                                              Rate of duty
     Heading                                             Description                                     Autonomous     Conventional
     number
                                                                                                             %               % •
        1                                                    2                                                3               4
      87.12     Parts and accessories of articles falling within heading No 87.09, 87.10 or 87.11 :                   l
II           A. Of motor-cycles . .       . . . . . .                                . . . . . . . . . .     24               6
||           B. Other     ..........                                                   .........             20               8
      87.13     Baby carriages and parts thereof                                                             18              4,9
      87.14     Other vehicles (including trailers), not mechanically propelled, and parts thereof:      ||\
Il             A. Animal-drawn vehicles                                                                      14              4,9
Il              B. Trailers and semi-trailers :                                                                       II
                        I. Specially designed for the transport of highly radio-active materials
                           (Euratom)                                                                         10              5,3
             II.Other ..........                                                  ........
II                                                                                                           20              5,3
II              C. Other vehicles :                                                                                   Il
||                      I. Specially designed for the transport of highly radio-active materials
                           (Euratom)
             II.Other ..........                                               .........
                                                                                                             10              3,8
II                                                                                                           14              4,1
             D. Parts . . .                                                                                  15              4,4
 ---pagebreak---   350                                              Official Journal of the European Communities                                           8 . 12.86
                                                                     CHAPTER 88
                          AIRCRAFT AND PARTS THEREOF ; PARACHUTES ; CATAPULTS AND SIMILAR
                                      AIRCRAFT LAUNCHING GEAR; GROUND FLYING TRAINERS
 Additional Note
  For the purpose of subheading 88.02 B, the expression "unladen weight" shall mean the weight of the machine in normal
flying order; excluding the weight ofthe crew and offuel and equipment except permanentlyfitted items ofequipment.
1                 \                                                                                                        Rate of duty
     Heading
      number                                                   Description                                        Autonomous       Conventional
                                                                                                                        %                 °/o
           1                                                       2                                                     3                 4
       88.01         Balloons and airships :
                    A. Civil balloons and airships (a)                                . . . . .            •.           18 ■'           Free
                     B. Other                                                                                           18                 9
      88.02         Hying machines, gliders and kites ; rotochutes :
                    A. Not mechanically propelled :
||                            I. Civil gliders (a)                                                                     18              Free
Il                           II. Other :
Il                               a) Kites and rotochutes                             :                                 18               4,9
                                 b) Other                                                               !..            18                 7
                    B. Mechanically propelled :
                              I. Helicopters :
II                               a) Civil helicopters (a)                                                              12              Free
                                 b) Other, of an unladen weight :                                                               I
||                                   1 . Not exceeding 2 000 kg                                                        15                15
       i                            2 . Exceeding 2 000 kg                                                             12                 5
                             II. Other :                                                                                        l
||                               a) Civil aircraft (a)                                                                 12              Free
                                 b) Other, of an unladen weight :
||                                  1 . Not exceeding 2 000 kg                                                         15                12
                                    2. Exceeding 2 000 kg but not exceeding 15 000 kg                                  14               5,5
         '
                                    3 . Exceeding 15 000 kg                                                            12                5
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the
     Preliminary Provisions.
 ---pagebreak---  8.12 . 86                                         Official Journal of the European Communities                                                       351
\\\                                                                                                                                 Rate of duty
    Heading                                                       Description                                               Autonomous      Conventional
     number
                                                                                                                                %                 %
         1                                                            2                                                          3                 4
      88.03           Parts of goods falling within heading No 88.01 or. 88.02 :
                      A. Of balloons or airships :
Il                             I. For use in civil balloons or airships (a)                                                     17               Free
Il                 II.Other ..........                                                       ..       ....                      17                8,5
I\                    B. Other :                                                                                          \               l
\\                             I. For use in civil flying machines and gliders (a)                                             12(b)             Free
II                            II. Other :                                                                                 I               \
II                                 a) Of kites and rotochutes                                                                   12                3,8
                   b) Other ..........                                                   .........                             12(b)               5
      88.04           Parachutes and parts thereof and accessories thereto                                                      15                5,8
      88.05           Catapults and similar aircraft launching gear; ground flying trainers; parts of any of.
                      the foregoing articles :      ~
I.!                   A. Catapults and similar aircraft launching gear; parts thereof                                            17               5,6
II                    B. Ground flying trainers ; parts thereof :                                                                         II
\\I.Forciviluse(a)                         ........                                        .........                             13              Free
                   II.Other .........                                                       .........
||                                                                                                                               13               3,8
    (a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the
           Preliminary Provisions.
    (b) Duty temporarily suspended in respect of articles intended to be fitted in aircraft imported duty free or built within the Community. This
           suspension is subject to compliance with formalities and conditions to be determined by the competent authorities.
 ---pagebreak---   352                                              Official Journal of the European Communities                                      8 . 12.86
                                                                         CHAPTER 89
                                                  SHIPS, BOATS AND FLOATING STRUCTURES
  Note
  A hull, unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or
  disassembled, is to be classified within heading No 89.01 if it does not have the essential character of a vessel of a
  particular kind.
  Additional Notes
  1. Subheadings 89.01 B I and 89.02 B I are to be taken to apply only to vessels, designed as. sea-going, having a hull ofan
      overall length (excluding any projecting parts) ofnot less than 12 metres. However; fishing boats and lifeboats, designed as
      sea-going, shall be considered as sea-going vessels regardless oftheir length.
  2. Subheading 89.03 A is to be taken to apply only to vessels, floating docks andfloating or submersible drilling or production
      platforms, designed as sea-going.
  3. For the purposes ofheading No 89.04, the expression "ships, boats and other vessels for breaking up " includes thefollowing
      articles when imported in vessels for breaking up, on condition that they have formed part ofthe normal equipment ofsuch
      vessels :
      — spare parts (such as propellers), whether or not in a new condition;                                   v
      — movable articles (furniture, kitchen equipment, tableware, etc.) showing clear evidence ofuse.
                  l                                                                                                   Rate of duty
      Heading
       number                                                    Description                                  Autonomous      Conventional
                                                                                                                   %                %
           1                                                           2                                            3                4
        89.01        Ships, boats and other vessels not falling within any of the following headings of thic
                     Chapter :                                                                                             \
I                   A. Warships                                                                                  Free             Free
II                   B. Other :                                                                                            II
II                            I. Sea-going vessels                                                               Free             Free
ll                           II. Other :                                                                      lllil
II                               a) Weighing 100 kg or less each                                                  13               3,8
         .
                                 b) Other                                                                          8               2,5
        89.02       Vessels specially designed for towing (tugs) or pushing other vessels :                                I
II                  A. Tugs                                                                                      Free             Free
                    B. Pusher craft :                                                                                      ll
||                            I. Sea-going                                                                       Free             Free
ll                          II . Other                                                                             8               2,5
       89.03        Light-vessels, fire-floats, dredgers of all kinds, floating cranes, and other vessels the
                    navigability of which is subsidiary to their main function; floating docks ; floating or
                    submersible drilling or production platforms :
li                  A. Sea-going                                                                 ;               Free             Free
ll                  B. Other                                                                                       8               3,2
       89.04        Ships, boats and other vessels for breaking up (a)                                           Free            Free
       89.05        Floating structures other than vessels (for example, coffer-dams, landing stages, buoys
                    and beacons)                                                                                  10              4,9
     (a) Entry under this heading is subject to conditions to be dete'rminde by the competent authorities.
 ---pagebreak---                                                                                             I
                                                                                                                            353
8 . 12.86                                  Official Journal of the European Communities
                                                           SECTION XVIII
            OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION,
              MEDICAL AND SURGICAL INSTRUMENTS AND APPARATUS ; CLOCKS AND WATCHES ;
        MUSICAL INSTRUMENTS ; SOUND RECORDERS OR REPRODUCERS ; TELEVISION IMAGE AND
                               SOUND RECORDERS OR REPRODUCERS ; PARTS THEREOF
                                                             CHAPTER 90
                   OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION,
                        MEDICAL AND SURGICAL INSTRUMENTS AND APPARATUS ; PARTS THEREOF
Notes
 1 . This Chapter does not cover :
     (a) Articles of a kind used in machines, appliances, instruments or apparatus, of unhardened vulcanised rubber,
           falling within heading, No 40.14, of leather or of composition leather, falling within heading No 42.04, or of
           textile material (heading No 59.17);
 1 (b) Refractory goods of heading No 69.03 ; laboratory, chemital or industrial wares of heading No 69.09;
     (c) Glass mirrors, not optically worked, falling within heading No 70.09, and mirrors of base metal or of precious
            metal, not being optical elements, falling within heading No 83.06 or Chapter 71 ;
     (d) Goods falling within heading No 70.07, 70.11 , 70.14, 70.15, 70.17 or 70.18 ;
     (e) Parts of general use, as defined in Note 2 to Section XV, bf base metal (Section XV) or similar goods of artificial
            plastic materials (which are generally classified in heading No 39.07);
      (f) Pumps incorporating measuring devices, of heading No 84.10; weight-operated counting and checking
            machinery, and separately imported weights for balances (heading No 84.20); lifting and handling machinery of
            heading No 84.22; fittings for adjusting work or tools on machine-tools, of heading No 84.48, including fittings
            with optical devices for reading the scale (for example, "optical" dividing heads) but not those which are in
            themselves essentially optical instruments (for example, alignment telescopes); valves and other appliances of
            heading No 84.61 ;
      (g) Searchlights and spotlights, of a kind used on motor vehicles, of heading No 85.09, and radio navigational aid or
            radar apparatus of heading No 85.15 ;
       (h) Cinematographic sound recorders, reproducers and re-recorders, operating solely by a magnetic process (heading
             No 92.11 ); magnetic sound-heads (heading No 92.13);
       (ij) Articles of Chapter 97 ;
       (k) Capacity measures, which are to be classified according to the material of which they are made; or
       (1) Spools, reels or similar supports (which are to be classified' according to their constituent material, for example, in
             heading No 39.07 or Section XV).
 ---pagebreak---    354                                             Official Journal of the European Communities                                            8.12 . 86
   2. Subject to Note 1 above, parts or accessories which are suitable for use solely or principally with machines,
       appliances, instruments or apparatus falling within any heading of this Chapter are to be classified as follows :
       (a) Parts or accessories constituting in themselves machines, appliances, instruments or apparatus (including optical
             elements of heading No 90.01 or 90.02) of any particular heading of the present Chapter or of Chapter 84, 85 or
             91 (other than headings Nos 84.65 and 85.28) are to be classified in that heading;
       (b) Other parts or accessories are to be classified in heading No 90.29 if they answer to the terms of that heading;
             otherwise they are to be classified in the heading appropriate to the machine, appliance, instrument or apparatus
             itself.
      Heading No 90.05 is to be taken not to apply to astronomical telescopes of a kind unsuitable for terrestrial obser­
      vation (heading No 90.06), or to telescopic sights for fitting to firearms, periscopic telescopes for fitting to submarines
      or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter; such telescopic sights
      and telescopes are to be classified in heading No 90.13 .
  4. Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both
      in heading No 90.13 and in heading No 90.16, are to be classified in heading No 90.16.
  5. Heading No 90.28 is to be taken to apply, and apply only, to :
      (a) Instruments or apparatus for measuring or checking electrical quantities;
      (b) Machines, appliances, instruments or apparatus of a kind described in heading No 90.14, 90.15, 90.16, 90.22,
            90.23, 90.24, 90.25 or 90.27 (other than stroboscopes), the operation of which depends on an electrical
            phenomenon which varies according to the factor to be ascertained or automatically controlled;
      (c) Instruments or apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or similar radiations ;
      (d) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non­
            electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor
            to be controlled.
 6. Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they
     are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified
     under their appropriate headings.
 Additional Notes
  1. Heading No 90.18 does not cover simple filter masks which, although covering only the mouth and the nose, serve as
     protection against toxic chemical products, dust, smoke andfog and which are intended to be used once only (for example
     heading No 59.03).
 2. The expression "electronic instruments and apparatus" in subheading 90.28 A means instruments and apparatus which
     incorporate one or more articles ofheading No 85.21; but for the purposes ofthe foregoing, no account snail be taken of
     articles ofheading No 85.21 which have solely thefunction ofrectifying current or which are included in the power pack of
     instruments or apparatus.
ll \                                                                                                                       Rate of duty
      Heading
       number                                                  Description                                        Autonomous       Conventional
                                                                                                                        %,               %
          1                                                        2                                                    3                4
       90.01
                     Lenses, prisms, mirrors and other optical elements, of any material, unmounted, other
                     than such elements of glass not optically worked; sheets or plates, of polarising ,
                     material :
                     A. Lenses, prisms, mirrors and other optical elements :
                              I. For use in civil aircraft (a)                                                         17              Free
                             II. Other                                                                                 17               7,5
ll                   B. Sheets or plates of polarising material                                                        18               5,8
       90.02
                     Lenses, prisms, mirrors and other optical elements, of any material, mounted, being
                     parts of or fittings for instruments or apparatus, other than such elements of glass
                     not optically worked :
ll                   A. For use in civil aircraft (a)                                                                  17              Free
                     B. Other                                                                                          17               10
(a) Entry under this subheading is subject to conditions to.be determined by the competent authorities. See also Section II, paragraph B of the
     Preliminary Provisions.
 ---pagebreak---                                                                                                                                       355
8 . 12.86                                  Official Journal of the European Communities
                                                                                                                   Rate of duty
     Heading                                                                                              Autonomous       Conventional
                                                       Description
     number
                                                                                                              %                 %
                                                            2                                                  3                 4
         1
      90.03   Frames and mountings, and parts thereof, for spectacles, pince-nez, lorgnettes,                  19               5,1
              goggles and the like
                                                                                                                                 6
      90.04   Spectacles, pince-nez, lorgnettes, goggles and the like, corrective, protective or other         19
              Refracting telescopes (monocular and binocular), prismatic or not                                20               7,2
      90.05
      90.06   Astronomical instruments (for example, reflecting telescopes, transit instruments and
              equatorial telescopes), and mountings therefor, but not including instruments for                17               6,9
              radio-astronomy
      90.07   Photographic cameras; photographic flashlight apparatus and flashbulbs other than
              discharge lamps of heading No 85.20 :
                                                                                                               18               7,2
              A. Photographic cameras
              B. Photographic flashlight apparatus and flashbulbs :
                         I. Electrically ignited photographic flashbulbs, flashcubes and similar articles      18               4,9
                       II. Other                                                                               16               5,3
       90.08   Cinematographic cameras, projectors, sound recorders and sound reproducers but
               not including re-recorders or film editing apparatus; any combination of these
               articles :
               A. Cameras and sound recorders, combined or not                                                  16               6,2
                                                                                                                19               6,5
               B. Projectors and sound reproducers, combined or not
       90.09   Image projectors (other than cinematographic projectors); photographic (except                   18               6.3
               cinematographic) enlargers and reducers
       90.10   Apparatus and equipment of a kind used in photographic or cinematographic labora­
               tories, not falling within any other heading in this Chapter; photo-copying apparatus
               (whether incorporating an optical system or of the contact type) and thermo-copying
               apparatus ; screens for projectors :
                                                                                                                18               7,2
               A. Photo-copying apparatus incorporating an optical system
                                                                                                                15               4,4
                B. Thermo-copying apparatus
                C. Other . . . . '                                                                               15              4,9
                                                                                                                 15               5,8
        90.11   Microscopes and diffraction apparatus, electron and proton
        90.12   Compound optical microscopes, whether or not provided with means for                             18                10
                photographing or projecting the image
        90.13   Optical appliances and instruments (but not including lighting appliances^ other than
                searchlights or spotlights), not falling within any other heading of this Chapter;               18               6.5
                lasers, other than laser diodes
 ---pagebreak---                                                          \
    356                                                 Official Journal of the European Communities                                         8 . 12.86
l                                                                                                                             Rate of duty
        Heading
        number                                                      Description                                     Autonomous        Conventional
                                                                                                                           %                 %
            1                                                           2                                                  3                  4
         90.14         Surveying (including photogrammetrical surveying)* hydrographic, navigational,
                       meteorological, hydrological and geophysical instruments ; compasses; range-finders :
                       A. Compasses :
                                 I. For use in civil aircraft (a)                                                         17              Free
                                II. Other compasses                                                                       17                 5
                               III . Parts :                                                                                       ll
                                     a) For gyroscopic compasses, for use in civil aircraft (a)                           17              Free
                                     b) Other                                                                             17                 5
                       B. Other :                                                                                                  ll
I                                I. Optical air navigational instruments :                                                         ll
li                                   a) For use in civil aircraft (excluding parts of such goods) (a) . .                 17             Free
                                     b) Other                                                                             17              5,6
                                II. Other air navigational instruments (including automatic pilots), for use in
                                     civil aircraft (a)                                                                   17             Free
                              III. Other                                                                                 17               5,6
                                                                                      *
        90.15         Balances of a sensitivity of 5 eg or better, with or without their weights                         18               5,8
        90.16         Drawing, marking-out and mathematical, calculating instruments, drafting machines,
                      pantographs, drawing sets, slide rules, disc calculators and the like; measuring or '
                                                                                                                                           >
                      checking instruments, appliances and machines, not falling within any other heading
                      of this Chapter (for example, micrometers, callipers, gauges, measuring rods,
                      balancing machines); profile projectors :
                      A. Drawing, marking-out and mathematical calculating instruments, drafting
                          machines, pantographs, slide rules, disc calculators and the like                              16               5,3
                      B. Measuring or checking instruments, appliances and machines; profile projectors                 15               5,8
       90.17
                      Medical, dental, surgical and veterinary instruments and appliances (including electro­
                     medical apparatus and ophthalmic instruments)                                                      16               5,3
       90.18
                     Mechanotherapy appliances; massage apparatus; psychological aptitude-testing
                     apparatus; artificial respiration, ozone therapy, oxygen therapy, aerosol therapy or
                     similar apparatus; breathing appliances (including gas masks and similar respirators):
                     A. Gas masks and similar respirators (excluding parts thereof), for use in civil
                          aircraft (a)                                                                                  16              Free
                     B. Other                                                                                           16               4,6
                                                                                7
 (a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II. paragraph B, of the
      Preliminary Provisions.
 ---pagebreak--- 8.12.86                                          Official Journal of the European Communities                                               357
                                                                                                                          Rate of duty
    Heading
                                                              Description                                        Autonomous       Conventional
    number                                                                                                             %                %
        1                                                          2                                                    3               4
     90.19         Orthopaedic appliances, surgical belts, trusses and the like; splints and other fracture
                   appliances; artificial limbs, eyes, teeth and other artificial parts of the body; hearing
                   aids and other appliances which are worn or carried, or implanted in the body, to
                   compensate for a defect or disability:
                   A. Artificial limbs, eyes, teeth and other artificial parts of the body:
                             I. Artificial teeth and dental fittings                                                   17              4,9
                            II. Artificial eyes                                                                        14              4.1
                          III. Other                                                                                   16              6.2
                   B. Hearing aids and other appliances which are worn or carried, or implanted in
                       the body, to compensate for a defect or disability:
                             I. Hearing aids                                                                           12              3,8
                            II. Other                                                                                  13              5.3
                   C. Other                                                                                            15              5,8
     90.20.        Apparatus based on the use of X-rays or of the radiations from radio-active sub-
                   stances (including radiography and radiotherapy apparatus); X-ray generators; X-ray
                   tubes; X-ray screens; X-ray high tension generators; X-ray control panels and desks;
                   X-ray examination or treatment tables, chairs and the like                                          16              4,6
     90.21         Instruments, apparatus or models, designed solely for demonstrational purposes (for
                   example, in education or exhibition), unsuitable for other uses                                     12              3.8
     90.22         Machines and appliances for testing mechanically the hardness, strength,
                   compressibility, elasticity and the like properties of industrial materials (for example,
                   metals, wood, textiles, paper or plastics)                                                          15              4.4
     90.23         Hydrometers and similar instruments; thermometers, pyrometers, barometers,
                   hygrometers, Psychrometers, recording or not; any combination of these instruments:
                   A. Thermometers:
                             I. For use in civil aircraft (a)                                                          21             Free
                            II. Other:
                                a) Mercury or other liquid-filled thermometers, for direct reading      ....           21              6.9
                                b) Other                                                                               17               4
                   B. Hygrometers and Psychrometers                                                                    14               5
                   C. Hydrometers and similar instruments, with or without thermometers; optical
                       pyrometers                                                                                      17              6,3
                   D. Other                                                                                            17               4
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the
    Preliminary Provisions.
 ---pagebreak---    358                                              Official Journal of the European Communities                                           8 . 12.86
                                                                                                                             Rate of duty
       Heading
        number                                                   Description                                       Autonomous        Conventional
                                                                                                                      •    %               %
           1                                                         2                                                     3                4
        90.24          Instruments and apparatus for measuring, checking or automatically controlling the
                       flow, depth, pressure or other variables of liquids or gases, or for automatically
                       controlling temperature (for example, pressure gauges, thermostats, level gauges, flow
                       meters, heat meters, automatic oven-draught regulators), not being articles falling
                      within heading No 90.14 :
                      A. For use in civil aircraft (a)                                                                    16             Free
                      B. Other :                                                                                l                 ll
                                 I. Pressure gauges                                                                       18               5
                                II. Thermostats                                                                           15               5
                                                                                                                              \
                              III. Other                                                                                  16              5,8
       90.25
                      Instruments and apparatus for physical or chemical analysis (such as polarimeters,
                      refractometers, spectrometers, gas analysis apparatus); instruments and apparatus for
                      measuring or checking viscosity, porosity, expansion, surface tension or the like (such
                      as viscometers, porosimeters, expansion meters); instruments and apparatus for
                      measuring or checking quantities of heat, light or sound (such as photometers
                      (including exposure meters), calorimeters); microtomes                                              16             6,2
       90.26          Gas, liquid and electricity supply or production meters ; calibrating meters therefor . .          15                5
       90.27         Revolution counters, production counters, taximeters, mileometers, pedometers and
                     the like, speed indicators (including magnetic speed indicators) and tachometers
                     (other than articles falling within heading No 90.14); stroboscopes :
           •
                     A. Revolution counters, production counters, taximeters and other counters                          16               4
ll                   B. Speed indicators and tachometers :
II                              I. For use in civil aircraft (a)                                                         18             Free
Il                            II. Other                                                                                  18              5,8
                     C. Stroboscopes                                                                                     14              5,6
       90.28
                     Electrical measuring, checking, analysing or automatically controlling instruments
                     and apparatus :
                    A. Electronic instruments and apparatus :
ll                             I. For use in civil aircraft (a)                                                         16              Free
                             II. Other :
                                   a) Telecommunications (cross-talk meters, gain measuring instruments,
                                      nepermeters, distortion factor meters, psophometers and the like);
ll                                    For measuring or detecting ionising radiations ;
II                                    Other measuring apparatus with self-balancing recording device ;
Il                                    Other apparatus for measuring electrical quantities                               16               11
ll                                 b) Other                                                                             16              7,2
ll                  B. Other :
ll                             I. For use in civil aircraft (a)                                                         16             Free
li                           II. Other                                                                                  16              4,6
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the
     Preliminary Provisions.
 ---pagebreak---  8 . 12.86                                         Official Journal of the European Communities                                                      359
                                                                                                                                   Rate of duty
      Heading                                                   . Description                                            Autonomous        Conventional
       number
                                                                                                                              %                  °/o
                                                                      2                                                        3                  4
          1
        90.29          Parts or accessories suitable for use solely or principally with one or more of the
                       articles falling within heading No 90.23, 90.24, 90.26, 90.27 or 90.28 :
                       A. Parts or accessories suitable for use solely or principally with the electronic
                           instruments or apparatus falling within subheading 90.28 A :
                                I. For instruments or apparatus for use in civil aircraft (a)                                 16                Free
II                  II.Other ..........                                                   .........                           16                 7,2
II                     B. Other :                                                                                      II||
                                I. For the instruments or apparatus of subheadings 90.23 A, 90.27 B, 90.28 B
                                    or of heading No 90.24, for use in civil aircraft (a)                                     16                Free
\\                             II. Other:                                                                              li
                                    a) Parts of base metal, turned from bars, rods, angles, shapes, sections or
                                        wire, of solid section, the greatest diameter of which does not exceed
                                                                                                                               16                4,6
\                   b) Other ..........                                               .........                                16                5,1
      (a) Entry under this subheading is subject to conditions to be determined by the competent authorities* See also Section II, paragraph B, of the
            Preliminary Provisions.
 ---pagebreak---    360                                            Official Journal of the European Communities                                             8 . 12.86
                                                                    CHAPTER 91
                                              CLOCKS AND WATCHES AND PARTS THEREOF
  Notes
  1 . For the purposes of headings Nos 91.02 and 91.07, the expression "watch movements" means movements regulated
       by a balance-wheel and hairspring or by any other system capable of determining intervals of time, not exceeding
       12 mm in thickness when measured with the plate, the bridges and any additional outer plates.
  2. Headings Nos 91.07 and 91.08 are to be taken not to apply to spring-operated or weight-operated motors not fitted,
      nor adapted to be fitted, with escapements (heading No 84.08).
  3. This Chapter does not cover parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or
      similar goods of artificial plastic materials (which are generally classified in heading No 39.07). The Chapter also
      excludes weights, clock or watch glasses, watch chains or straps, parts of electrical equipment, ball bearings or
      bearing balls. Clock and watch springs are to be classified as clock or watch parts (heading No 91.11 ).
  4. Except as provided in Notes 2 and 3, movements and other parts suitable for use both in clocks or watches and in
      other articles (for example, precision instruments) are to be taken as falling within this Chapter and not within any
      other Chapter.
  5. Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they
      are of a -kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified
      under their appropriate headings.
                                                                                                                            Rate of duty
       Heading
       number                                                Description                                          Autonomous        Conventional
                                                                                                                        %                  %
           1                                                     2                                                       3                 4
        91.01         Pocket-watches, wrist-watches and other watches, including stop-watches                           13
                                                                                                                                          5,;
                                                                                                                    subject            subject
                                                                                                                   to a min.          to a min.
                                                                                                                 of 0,50 ECU       of 0,30 ECU
                                                                                                                      each          each and a
                                                                                                                                   max. of 0,80
                                                                                                                                     ECU each
        91.02         Clocks with watch movements (excluding clocks of heading No 91.03):
                      A. Electric or electronic :
                               I. With balance-wheel and hairspring . . '                                              15                6,3
                              II . Other                                                                               14                6,2
                      B. Other                                                                                         13                5,8
       91.03         Instrument panel clocks and clocks of a similar type, for vehicles, aircraft or vessels :
                     A. Clocks with clock movements measuring less than 4,5 cm in width and clocks
                          with watch movements, for use in civil aircraft (a)                                          13               Free
                     B. Other                                                                                          13                5,8
       91.04         Other clocks :
                     A. Electric or electronic                                                                         14               6,2
                     B. Other                                                                                          13 .             5,8
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the
      Preliminary Provisions.
 ---pagebreak--- 8.12.86                                        Official Journal of the European Communities                                                         361
                                                                                                                                 Rate of duty
   Heading                                                                                                             Autonomous        Conventional
                                                              Description
    number                                                                                                                   %                  %
       1                                                           2                                                          3                 4
     91.05         Time of day recording apparatus; apparatus with clock or watch movement
                   (including secondary movement) or with synchronous motor, for measuring,
                   recording or otherwise indicating intervals of time                                                       15                6,3
     91.06         Time switches with clock or watch 'movement (including secondary movement) or
                   with synchronous motor                                                                                    14                6,2
     91.07         Watch movements (including stop-watch movements), assembled:
                   A. With balance-wheel and hairspring                                                                      14                6,2
                                                                                                                        subject to        subject to
                                                                                                                         a min. of        a min. of
                                                                                                                        0,40 ECU          0,17 ECU
                                                                                                                           each              each
                   B. Other                                                                                                  14                6,2
     91.08         Clock movements, assembled:
                   A. Clock movements, assembled, without dials or hands, or with dials or hands
                       whether or not assembled thereon, constructed or designed to operate for over
                       47 hours without rewinding, having more than one jewel, for use in civil
                       aircraft (a)                                                                                          14               Free
                   B. Other     . .                                                                                          14                6,2
     91.09         Watch cases and parts of watch cases                                                                      9                 4,6
     91.10         Clock cases and cases of a similar type for other goods of this Chapter, and parts
                   thereof . . ,                                                                                             14                5,1
     91.11         Other clock and watch parts:
                   A. Watchmakers' jewels (precious and semi-precious stones, natural, synthetic,
                       reconstructed or imitation), neither mounted nor set                                                  8                 4,1
                   B. Springs, including hairsprings                                                                         12                5,6
                   C. Watch movements, unassembled:
                            I. With balance-wheel and hairspring                                                             14                6,2
                                                                                                                        subject to        subject to
                                                                                                                         a min. of         a min. of
                                                                                                                        0,40 ECU          0,17 ECU
                                                                                                                           each               each
                           II. Other                                                                                         14                6,2
                   D. Clock movements, unassembled                                                                           14                6,2
                   E. Rough watch movements                                                                                  11                7,5
                   F. Other                                                                                                  11                5,1
   (a)  Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B, of the
        Preliminary Provisions.
 ---pagebreak---  362                                             Official Journal of the European Communities                                  8 . 12.86
                                                                   CHAPTER 92
            MUSICAL INSTRUMENTS ; SOUND RECORDERS OR REPRODUCERS ; TELEVISION IMAGE AND SOUND
                          RECORDERS OR REPRODUCERS ; PARTS AND ACCESSORIES OF SUCH ARTICLES
 Notes
 1 . This Chapter does not cover :
      (a) Film wholly or partly sensitised for photographic or photo-electric recording or such film exposed, whether or
            not developed (Chapter 37);
      (b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of arti­
            ficial plastic materials (which are generally classified in heading No 39.07);
      (c) Microphones, amplifiers, loudspeakers, head-phones, switches, stroboscopes and other accessory instruments,
            apparatus or equipment falling within Chapter 85 or 90, for use with but not incorporated in or housed in the
            same cabinet as instruments of the. present Chapter; sound recorders or reproducers combined with a radio or
            television receiver (heading No 85.15);
     (d) Brushes (for cleaning musical instruments) falling within heading No 96.01 ;
     (e) Toy instruments (heading No 97.03);
     (f) Collectors' pieces or antiques (heading No 99.05 or 99.06); or
     (g) Spools, reels or similar supports (which are to be classified according to their constituent material, for example, in
            heading No 39.07 or Section XV).
2. Bows and sticks and similar devices used in playing the musical instruments of headings Nos 92.02 and 92.06,
     imported with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified
     in the same heading as the relative instruments.
     Perforated music rolls (heading No 92.10) and gramophone records and the like (heading No 92.12) imported with
     an instrument are to be treated as separate articles and not as forming a part of such instrument.
3. Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they
     are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified
     under their appropriate headings.
                                                                                                               Rate of duty
      Heading
       number                                               Description                                 Autonomous     Conventional
                                                                                                             %            ■  %
          1                                                     2                                            3                4
       92.01          Pianos (including automatic pianos, whether or not with keyboards); harpsichords
                      and other keyboard stringed instruments ; harps but not including aeolian harps :
                      A. Pianos (including automatic pianos, whether or not with keyboards) :
                              I. Upright pianos                                                             22              5,8
                             II . Other                                                                     20              6,2
                      B. Other                                                                              18              4,9
       92.02          Other string musical instruments                                                      21              6,3
       92.03          Pipe and reed organs, including harmoniums and the like                               20          -   5,3
       92.04          Accordions, concertinas and similar musical instruments ; mouth organs                15              7,5
 ---pagebreak--- 8.12.86                               OfficialJournal of the European Communities                                          363
                                                                                                         Rate of duty
   Heading
                                                   Description                                    Autonomous     Conventional
   number                                                                                             %                %
      1                                                 2                                              3               4
    92.05  Other wind musical instruments                                                             18              4,9
    92.06  Percussion musical instruments (for example, drums, xylophones, cymbals, castanets)        18              6.3
    92.07  Electro-magnetic, electrostatic, electronic and similar musical instruments (for
           example, pianos, organs, accordions)                                                       19               6
    92.08  Musical instruments not falling within any other heading of this Chapter (for
           example, fairground organs, mechanical street organs, musical boxes, musical saws);
           mechanical singing birds; decoy calls and effects of all kinds; mouth-blown sound
           signalling instruments (for example, whistles and boatswains' pipes) :
           A. Musical boxes                                                                           14              4.4
           B. Other      ....                                                                         14              4,9
   [92.09]
    92.10  Parts and accessories of musical instruments, including perforated music rolls and
           mechanisms for musical boxes; metronomes, timing forks and pitch pipes of all kinds:
           A. Mechanisms for musical boxes                                                            18              3,2
           B. Musical instrument strings                                                              17              4,9
           C. Other                                      '                                            18               5
    92.11  Gramophones, - dictating, machines and other sound recorders or reproducers,
           including record-players and tape decks, with or without sound-heads; television
           image and sound recorders or reproducers:
           A. Sound recorders or reproducers :
                    I. Sound recorders-                                                               19              5,1
                   II. Sound reproducers:
                       a) Sound reproducers with laser optical reading system                         19              16,5
                       b) Other:
                           1. Using cassette tape with built-in amplifier, without built-in loud-
                              speaker, capable of operating withoyt an external source of power
                              and the dimensions of which do not exceed 170 mm χ 100 mm
                               x 45 mm                                                                19              Free
                          2.  Other                                                                   19              9.5
                  III. Combined sound recorders and reproducers:
                       a) Using magnetic tape on reels, excluding cassettes, and allowing sound
                          recording or reproduction either at a single speed of 19 cm/s or at
                          several speeds if those comprise only 19 cm/s and lower speeds . . . .      16               2
                       b) Other:
                           1. Using cassette tape:
                       f      aa) With built-in amplifier and one or more built-in loud-
                                    speakers :
                                    11. Telephone answering machines                                  16               7
                                    22. Dictating machines                                            16               7
 ---pagebreak---    364                                           Official Journal of the European Communities                                          8.12 . 86
\               l                                                                                                       Rate of duty
       Heading
       number                                                Description                                       Autonomous       Conventional
                                                                                                                     %                 %
          1                                                      2                                                    3                 4
        92.11      A.     III. b) 1 . aa) 33 . Other, capable of operating without an external source of
       (cont'd)                                    power                                                             16             Free
                                              44 . Other                                                             16                7
                                         bb) With built-in amplifier, without built-in loudspeaker, capable
                                              of operating without an external source of power and the
                                              dimensions of which do not exceed 170 mm x 100 mm x
                                              45 mm                                                    . . .         16             Free
                                         cc) Other                                                                   16                7
I                                   2.   Other                                                                       16                7
l.                 B. Television image and sound recorders or reproducers :                                                       X
l                            I. Using magnetic tape on reels or in cassettes :
I                               a) Of a width of 1,3 cm or less and allowing recording or reproduction I
                                    at a tape speed of 50 mm/s or less                                              14                14
                                b) Other                                                                            13                 8
                           II . Other                                                                               14                14
       92.12      Gramophone records and other sound or similar recordings ; matrices for the                I               ||
l production of records, prepared record blanks, film for mechanical sound recording, II
                  prepared tapes, wires, strips and like articles of a kind commonly used for sound or
                  similar recording :                                                                                        II
II                A. Prepared for recording, but not recorded                                                       17               4,9
                  B. Recorded :
                            I. Wax recordings, discs, matrices and other intermediate forms, excluding \                     I
Il                              magnetically recorded tapes :
||                              a) For the production of records                                                    11              3,5
                                b) Other                                                                           17               5,6
Il                        II. Other :
                                a) Records :
                                   1 . For teaching languages                                                       9'              2,9.
                                   2.   Other                                                                      17               4,9
Il                              b) Other recording media (tapes, wires, strips and like articles) :          l
                                   1 . Magnetically recorded for the scoring of cinematograph film . . .       2,35 ECU         0,74 ECU
                                                                                                               per 100 m        per 100 m
                                   2.   Other                                                                      19               5,1
      92.13       Other parts and accessories of apparatus falling within heading No 92.11 :
||                A. Sound-heads and parts thereof                                                                 20               6,3
                  B. Needles ; diamonds, sapphires and other precious or semi-precious stones
                      (natural, synthetic or reconstructed), whether or not mounted                                13               3,8
                  C. Parts of base metal, turned from bars, rods, angles, shapes, sections or wire, of
                      solid section, the greatest diameter of which does not exceed 25 mm                          18               4,9
                  D. Other                                                                                         18               5,8
 ---pagebreak--- 8.12.86                                      Official Journal of the European Communities                                      365
                                                              SECTION    XIX
                                        ARMS AND AMMUNITION; PARTS THEREOF
                                                                 CHAPTER 93
                                           ARMS AND AMMUNITION; PARTS THEREOF
Notes
1. This Chapter does not cover:
   (a) Goods falling within Chapter 36 (for example, percussion caps, detonators, signalling flares) ;
   (b) Parts of general use, as defined in N o t e 2 to Section X V , of base metal (Section X V ) , or similar goods of
        artificial plastic materials (which are generally classified in heading N o 39.07) ;
   (c) Armoured fighting vehicles (heading N o 87.08);
   (d) Telescopic sights and other optical devices suitable for use with arms, unless mounted on a firearm or imported
        with the firearm on which they are designed to be mounted (Chapter 90) ;
   (e) Bows, arrows, fencing foils or toys falling within Chapter 97; or
   (f) Collectors' pieces or antiques (heading N o 99.05 or 99.06).
2. In heading N o 93.07, the reference to "parts thereof" is to be taken not to include radio or radar apparatus of
   heading N o 85.15.
3. Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they
   are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified
   under their appropriate headings.
                                                                                                             Rate of duty
    Heading
                                                          Description                                Autonomous      Conventional
    number
                                                                                                         %                 %
       1                                                       2                                          3                 4
     93.01         Side-arms (for example, swords, cutlasses and bayonets) and parts thereof and
                   scabbards and sheaths therefor                                                         8                3,2
     93.02         Revolvers and pistols, being firearms:
                   A. 9 mm calibre and higher                                                             9                5,1
                   B. Other                                                                              16                6,7
     93.03         Artillery weapons, machine-guns, sub-machine-guns and other military firearms and
                   projectors (other than revolvers and pistols)                                        Free              Free
 ---pagebreak--- 366
                                       Official Journal of the European Communities                                         8 . 12.86
                                                                                                             Rate of duty
   Heading
    number                                         Description                                       Autonomous      Conventional
                                                                                                          %                 %
       1                                                2                                                  3                4
    93.04
            Other firearms, including Very pistols, pistols and revolvers for firing blank
            ammunition only, line-throwing guns and the like :
            A. Sporting and target shooting guns, rifles and carbines .                                   18              6,3
            B. Other                                                                                      16              5,3
    93.05
            Arms of other descriptions, including air, spring and similar pistols, rifles and guns .      16               6
    93.06
            Parts of arms, including gun barrel blanks, but not including parts of side-arms :
           A. Of arms falling within heading No 93.03 . .                                              Free             Free
           B. Of other arms :
                    I. Roughly shaped gun stock blocks                                                   10              3,8
                   II. Other parts :
                        a) Of arms falling within heading No 93.02 . . .                                 15              5,1
                       b) Other                                                                          18              4,9
   93.07
           Bombs, grenades, torpedoes, mines, guided weapons and missiles and similar
           munitions of war, , and parts thereof; ammunition and parts thereof, including
           cartridge wads ; lead shot prepared for ammunition :
           A. For revolvers and pistols falling within heading No 93.02 and for sub-machine­
               guns falling within heading No 93.03                                                     13               4,6
           B. Other :
                   I. For military purposes :
                       a) For weapons falling within heading No 93.03 . . .                              6              2.5
                       b) Other                                                                         12              4,9
                  II. Other :
                       a) Sporting and target shooting cartridges                                       19                6
                      b) Other                                                                          17              5,6
 ---pagebreak---                                                                                                                            367
8 . 12.86                                   Official Journal of the European Communities
                                                            SECTION XX
                                        MISCELLANEOUS MANUFACTURED ARTICLES
                                                             CHAPTER 94
                      FURNITURE AND PARTS THEREOF; BEDDING, MATTRESSES, MATTRESS SUPPORTS,
                                         CUSHIONS AND SIMILAR STUFFED FURNISHINGS
Notes
 1 . This Chapter does not cover :
     (a) Pneumatic or water mattresses, pillows or cushions, falling within Chapter 39, 40 or 62;
     (b) Standard lamps, table lamps, wall lamp brackets and other lighting fittings; these are classified according to the
            constituent material (for example, in heading No 44.27, 70.14 or 83.07);
     (c) Articles of stone, ceramic or any other material referred to in Chapter 68 or 69, used as seats, tables or columns,
            of the kind used in parks, gardens or vestibules (Chapter 68 or 69);
     (d) Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) falling within
            heading No 70.09 ;
      (e) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of
            artificial plastic materials (which are generally classified in heading No 39.07); and safes falling within heading
            No 83.03 ;
      (f) Furniture specially designed as parts of refrigerators of heading No 84.15; furniture specially designed for sewing
            machines (heading No 84.41 );
      (g) Furniture specially designed as parts of radio-gramophones, wireless sets or television sets (heading No 85.15);
      (h) Dentists' spittoons falling within heading No 90.17 ;
       (ij) Goods falling within Chapter 91 (for example, clocks and clock cases);
       (k) Furniture specially designed as parts of gramophones, of dictating machines or of other sound reproducers or
             recorders, falling within heading No 92.13 ; or
       (1) Toy furniture (heading No 97.03), billiard tables and other furniture specially constructed for games (heading
             No 97.04) or for conjuring tricks (heading No 97.05).
   2. The articles (other than parts) referred to in headings Nos 94.01 , 94.02 and 94.03 are to be classified in those
       headings only if they are designed for placing on the floor or ground.
       This provision is, however, to be taken not to apply to the following which are still to be classified in the above­
        mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other.
        (a) Kitchen cabinets and similar cupboards ;
        (b) Seats and beds ;
        (c) Unit bookcases and similar unit furniture.
 ---pagebreak--- 368                                              Official Journal of the European Communities                                                  8.12 . 86
3. (a) In this Chapter references to parts of goods do not include reference to sheets (whether or not cut to shape but
           not combined with other parts) of glass (including mirrors) or of marble or other stone.
    (b) Goods described in heading No 94.04, imported separately, are not to be classified in heading No 94.01 , 94.02 or
           94.03 as parts of goods.
                                                                                                                                Rate of duty
    Heading
      number                                                 Description                                               Autonomous       Conventional
                                                                                                                             %                 %
         1                                                        2                                                          3                  4
       94.01         Chairs and other seats (other than those falling within heading No 94.02), whether or
                     not convertible into beds, and parts thereof:
                     A. Chairs and other seats, not leather covered (excluding parts thereof), for use in
                         civil aircraft (a)                                                                                 12              Free
li                   B. Other :                                                                                     l                 ll
                              I. Specially designed for aircraft                                                            12               4,4
                             II. Other                ;                                                                     18               5,6
      94.02         Medical, dental, surgical or veterinary furniture (for example, operating tables,
                    hospital beds with mechanical fittings); dentists' and similar chairs with mechanical
                    elevating, rotating or reclining movements ; parts of the foregoing articles                            17               4,9
      94.03         Other furniture and parts thereof:
ll                  A. Furniture (excluding parts thereof), for use in civil aircraft (a)                                  18             . Free
!!                  B. Other furniture                                                                                     18                5,6
     '94.04         Mattress supports ; articles of bedding or similar furnishing fitted with springs or
                    stuffed or internally fitted with any material or of expanded, foam or sponge rubber
                    or expanded, foam or sponge artificial plastic material, whether or not covered (for
                    example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) :
                   A. Articles of bedding or similar furnishing of expanded, foam or sponge artificial
                        plastic material, whether or not covered                                                           22               6,5
                   B. Other                                                                                               20                  7
  (a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II, paragraph B. of the
        Preliminary Provisions.
 ---pagebreak---                                                                                                                              369
8 . 12.86                                   Official Journal of the European Communities
                                                             CHAPTER 95
                            ARTICLES AND MANUFACTURES OF CARVING OR MOULDING MATERIAL
Notes
 1 . This Chapter does not cover :
       (a) Articles falling within Chapter 66 (for example, parts of umbrellas, walking-sticks) ,
       (b) Articles falling within Chapter 71 (for example, imitation jewellery);
       (c) Cutlery or other articles falling within Chapter 82 with handles or other parts of carving or moulding materials;
               the headings of the present Chapter apply, however, to separately imported handles or other parts of such
               articles ;
       (d) Articles falling within Chapter 90 (for example, spectacle frames);
       (e) Articles falling within Chapter 91 (for example, clock or watch cases);
        (f) Articles falling within Chapter 92 (for example, musical instruments and parts thereof);
        (g) Articles falling within Chapter 93 (arms and parts thereof);
        (h) Articles falling within Chapter 94 (furniture and parts thereof);
        (ij) Brushes, powder-puffs or other articles falling within Chapter 96 ;
        (k) Articles falling within Chapter 97 (toys, games and sports requisites);
         (1) Articles falling within Chapter 98 (for example, buttons, cuff-links, smoking pipes, combs); or
         (m) Collectors' pieces or antiques (Chapter 99).
  2. In heading No 95.08, the expression "vegetable or mineral carving material" is to be taken to apply to :
         (a) Hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for example, corozo
                 and dom) ;
          (b) Jet (and mineral substitutes for jet), amber, meerschaum, agglomerated amber and agglomerated meerschaum.
   l.!                                                                                                       Rate of duty
           Heading                                                                                    Autonomous     Conventional
                                                          Description
           number
                                                                                                           %              %
                                                                                                           3              4
               1                                               2
           [95.01 ]
                                                                  '
            [95.02]
 ---pagebreak--- 370                                        Official Journal of the European Communities                                       8 . 12.86
            \                                                                                                   Rate of duty
   Heading
    number                                             Description                                    Autonomous        Conventional
                                                                                                           %                  %
        1                                                  2                                                3                  4
    [95.03]
   [95.04]
     95.05     Worked tortoise-shell, mother of pearl, ivory, bbne, horn, coral (natural or
               agglomerated) and other animal carving material, and articles of those materials :
               A. Coral (natural or agglomerated), worked :
Il                      I. Combined with other materials                                                  15                 5,1
ll                    II. Other                                                                            7                 2,5
ll             B. Other :                                                                           \                ll
                        I. Plates, sheets, rods, tubes, discs and similar forms, not polished or
                           otherwise worked                                                                8                3,2
                      II. Other                                                                           17                5,6
  [95^06]
                                                                                                    1
  [95.07]
   95.08      Worked vegetable or mineral carving material and articles of those materials;
              moulded or carved articles of wax, of stearin, of natural gums or natural resins (for
              example, copal or rosin) or of modelling pastes, and other moulded or carved articles           '
              not elsewhere specified or included; worked, unhardened gelatin (except gelatin
              falling within heading No 35.03) and articles of unhardened gelatin :
              A. Vegetable or mineral carving material in plates, sheets, rods, tubes, discs and
                   similar forms, not polished or otherwise worked                                        5                  2
||            B. Other                                                                                   12                4,4
 ---pagebreak--- 8.12.86                                    Official Journal of the European Communities                                        371
                                                              CHAPTER 96
                                       BROOMS, BRUSHES, POWDER-PUFFS AND SIEVES
Notes
1. This Chapter does not cover:
   (a) Articles falling within Chapter 71;
   (b) Brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes, falling within
        heading N o 90.17; or
   (c) Toys (Chapter 97).
2. In heading N o 96.01, the expression "prepared knots and tufts for broom or brush making" is to be taken to apply
   only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incor-
   poration without division in brooms or brushes, or which require only such further minor processes as glueing or
   coating the butts, or trimming to shape at the top, to render them ready for such incorporation.
                                                                                                             Rate of duty
    Heading                                            Description                                    Autonomous     Conventional
    number                                                                                                %               %
       1                                                    2                                              3               4
     96.01       Brooms and brushes, consisting of twigs or other vegetable materials merely bound
                 together and not mounted in a head (for example, besoms and whisks), with or
                 without handles; other brooms and brushes (including brushes of a kind used as parts
                 of machines); prepared knots and tufts for broom or brush making; paint rollers;
                 squeegees (other than roller squeegees) and mops:
                 A. Brooms and brushes, consisting of twigs or other vegetable materials merely
                     bound together and not mounted in a head (for example, besoms and whisks),
                     with or without handles; prepared knots and tufts for broom or brush making . .      18              5,8
                 B. Other:
                         I. Tooth brushes                                                                 25              6,2
                        II. Brushes of a kind used as parts of machines                                   17              4,9
                       III. Other . . .            :                                                      21              7,7
    [96.02]
    [96.03]
    [96.04]
     96.05       Powder-puffs and pads for applying cosmetics or toilet preparations, of any material     20              6,2
     96.06       Hand sieves and hand riddles, of any material                                            20              5,3
 ---pagebreak---   372                                         Official Journal of the European Communities                             8 . 12.86
                                                               CHAPTER 97
                                      TOYS, GAMES AND SPORTS REQUISITES ; PARTS THEREOF
  Notes
  1 . This Chapter does not cover :
       (a) Christmas tree candles (heading No 34.06);
       (b) Fireworks or other pyrotechnic articles falling within heading No 36.05 ;
       (c) Yarns, monofil, cords or gut and the like for fishing, cut to length but not made up into fishing lines, falling
            within Chapter 39, heading No 42.06 or Section XI ;
       (d) Sports bags or other containers of heading No 42.02 or 43.03 ;
      (e) Sports clothing or fancy dress, of textiles, falling within Chapter 60 or 61 ;
      (f) Textile flags or bunting, or sails for boats or land craft, falling within Chapter 62 ;
      (g) Sports footwear (other than skating boots with skates attached), cricket pads, shin-guards or the like, falling
            within Chapter 64, or sports headgear falling within Chapter 65 ;
      (h) . Climbing sticks, whips, riding crops or the like (heading No 66.02), or parts thereof (heading No 66.03);
      (ij) Unmounted glass eyes for dolls or other toys, falling within heading No 70.19 ;
      (k) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of
            artificial plastic materials (which are generally classified in heading No 39.07);
      (1) Articles falling within heading No 83.1 1 ;
     (m) Sporn vehicles (other than bobsleighs, toboggans and the like) falling within Section XVII ;
     (n) Children's cycles fitted with ball bearings and constructed like normal cycles (heading No 87.10);
     (o) Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles
            made of wood);
     (p) Spectacles, goggles and the like, for sports and outdoor games (heading No 90.04);
     (q) Decoy calls and whistles (heading No 92.08);
     (r) Arms or other articles of Chapter 93 ; or
     (s) Racket strings, tents or other camping goods, or gloves (classified, in general, according to the material of which '
           they are made).
2. The headings of this Chapter are to be taken to include articles in which pearls, precious or semi-precious stones
     (natural, synthetic or reconstructed), precious metals or rolled precious metals constitute only minor constituents.
3. In heading No 97.02, the term "dolls" is to be taken to apply to such articles as are representations of human beings.
4. Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles falling
     within any heading of this Chapter are to be classified with those articles.
 ---pagebreak--- 8.12.86                                           Official Journal of the European Communities                                           373
                                                                                                                       Rate of duty
   Heading                                                                                                      Autonomous     Conventional
                                                              Description
   number                                                                                                           %                %
                                                                   2                                                 3               4
    97.01  Wheeled toys designed : to be ridden by children (for example, toy bicycles and
           tricycles and pedal motor cars) ; dolls' prams and dolls' push chairs                                    21              10,5
    97.02  Dolls:
           A. Dolls (dressed or undressed)                                                                          25               8
           B. Parts and accessories                                                                                 21              6,9
    97.03  O t h e r toys; w o r k i n g m o d e l s of a kind used f o r recreational purposes:
           A. Of w o o d                                                                                            24              8.7
           B. O t h e r                                                                                             24               8
    97.04  Equipment f o r parlour, table and funfair games f o r adults or children (including
           billiard tables and pintables and table-tennis requisites):
           A. Playing cards, including t o y playing cards                                                          23               5
           B. T a b l e - t e n n i s bats, balls and nets                                                          21               5
           C. O t h e r                                                                                             21
    97.05  Carnival articles;           entertainment articles (for example, conjuring tricks and n o v e l t y                     5,6
           j o k e s ) ; Christmas      tree decorations and similar articles f o r Christmas festivities (for
           example, artificial          Christmas trees, Christmas stockings, imitation yule logs, Nativity
           scenes and figures           therefor)                                                                   22
    97.06  Appliances, apparatus, accessories and requisites f o r gymnastics or athletics, or f o r                                6,2
           sports and o u t d o o r g a m e s (other than articles falling within heading N o 9 7 . 0 4 ) :
           A. Cricket and p o l o e q u i p m e n t                                                                 19             Free
           B. T e n n i s rackets                                                                                   19              7,3
           C. O t h e r                                                                                          »  19               6
    97.07  Fish-hooks, line fishing rods and tackle; fish landing nets and butterfly nets; d e c o y
           "birds", lark mirrors and similar hunting o r shooting requisites:
           A. F i s h - h o o k s , u n m o u n t e d                                            ·                  10              3.8
           B. O t h e r                                                                                             17              6.9
    97.08  Roundabouts, swings, shooting galleries and other fairground amusements; travelling
           circuses, travelling menageries and travelling theatres                                                  14              4,1
 ---pagebreak---  374                                             Official Journal of the European Communities                                      8 . 12.86
                                                                   CHAPTER 98
                                               MISCELLANEOUS MANUFACTURED ARTICLES
Notes
1 . This Chapter does not cover :
    (a) Eyebrow and other cosmetic pencils (heading No 33.06);
    (b) Buttons, studs, cuff-links or other articles of a kind described in heading No 98.01 or 98.12, if made wholly or
          partly of precious metal or rolled precious metal (subject to the provisions of Note 2 (a) to Chapter 71) or if
          containing pearls or precious or semi-precious stones (natural, synthetic or reconstructed) (Chapter 71 );
    (c) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of
          artificial plastic materials (which are generally classified in heading No 39.07);
    (d) Mathematical drawing pens (heading No 90.16); or
    (e) Toys falling within Chapter 97.
2. Subject to Note 1 above, the headings in this Chapter are to be taken to apply to goods of the kind described whether
    or not composed wholly or partly of precious metal or rolled precious metal or of pearls or precious or semi-precious
    stones (natural, synthetic or reconstructed).
3. Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if they
    are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be classified
    under their appropriate headings.
                  I                                                                                                Rate of duty
    Heading
     number                                                 Description                                    Autonomous      Conventional
                                                                                                                %            .   %
        1                                                       2                                                3                4
      98.01          Buttons and button moulds, studs, cuff-links, and press-fasteners, including snap­
                    fasteners and press-studs ; blanks and parts of such articles :
                    A. Blanks and moulds                                                                        13              6,2
                    B. Buttons, studs, cuff-links and press-fasteners and parts thereof                         18              7,2
     98.02          Slide fasteners and parts thereof:
ll                  A. Slide fasteners with scoops of base metal ; parts thereof, of base metal                16              11,5
                    B. Other                                               ;                                   20                14
     98.03
                    Fountain pens, stylograph pens and pencils (including ball point pens and pencils) and
                    other pens, pen-holders, pencil-holders and similar holders, propelling pencils and
                    sliding pencils; parts and fittings thereof, other than those falling within heading
                    No' 98.04 or 98.05 :
                    A. Fountain pens and stylograph pens and pencils (including ball point, felt tipped
                        and fibre tipped pens and pencils)                                                     22               7,2
                    B. Other pens, pen-holders; propelling pencils and sliding pencils; pencil-holders
                        and similar holders                                                                    19                6
                    C. Parts and fittings :
                            I. Parts of base metal, turned from bars, rods, angles, shapes, sections or
                                wire, of solid section                                                         17              5,1
                           II . Other                                                                          17              4,9
 ---pagebreak--- 8.12.86                               Official Journal of the European Communities                                          375
                                                                                                          Rate of duty
   Heading
                                                   Description                                    Autonomous      Conventional
   number                                                                                              %
                                                                                                                       °/o
      1                                                 2                                             >3                4
    98.04  Pen nibs and nib points:
           A. Pen nibs:
                    I. Of gold                                                                         10              3,2 •'
                   II. Of other material                                                               16              4,6
           B. Nib points                                                                               5               1,8
    98.05  Pencils (other than pencils of heading No 98.03), pencil leads, slate pencils, crayons
           and pastels, drawing charcoals and writing and drawing chalks; tailors' and billiards
           chalks:
           A. Pencils, pencil leads, slate pencils, crayons, pastels and drawing charcoals :
                    I. Pencils with "leads" encased in wood or in'a rigid paper sheath                 17              5,6
                   II. Other                                                                           14              4,9
           B. Writing and drawing chalks; tailors' and billiards chalks                               10               3,8
    98.06  Slates and boards, with writing or drawing surfaces, whether framed or not                 17               5,6
    98.07  Date, sealing or numbering stamps, and the like (including devices for printing or
           embossing labels), designed for operating in the hand; hand-operated composing
           sticks and hand printing sets incorporating such composing sticks                          16               4,6
    98.08  Typewriter and similar ribbons, whether or not on spools; ink-pads, with or without
           boxes . . ,                                                                                16               5,3
    98.09  Sealing wax (including bottle-sealing wax) in sticks, cakes or similar forms; copying
           pastes with a basis of gelatin, whether or not on a paper or textile backing               12               4,4
    98.10  Mechanical lighters and similar lighters, including chemical and electrical lighters,
           and parts thereof, excluding flints and wicks:
           A. Parts of base metal, turned from bars, rods, angles, shapes, sections or wire, of
               solid section, the greatest diameter of which does not exceed 25 mm                    15               5,1
           B. Other                                                                                   15               6,5
    98.11  Smoking pipes; pipe bowls, stems and other parts of smoking pipes (including
           roughly shaped blocks of wood or root); cigar and cigarette holders and parts
           thereof:
           A. Roughly shaped blocks of wood or root, for the manufacture of pipes                      6               2,5
           B. Other                            '                                                      18               6,2
    98.12  Combs, hair-slides and the like
   [98.13]                                                                                            22               5,8
    98.14  Scent and similar sprays of a kind used for toilet purposes, and mounts and heads
           therefor
                                                                                                      20               6,2
 ---pagebreak--- 376                                     Official Journal of the European Communities                                    8 . 12.86
                                                                                                          Rate of duty
    Heading '
    number                                          Description                                    Autonomous     Conventional
                                                                                                       %                %
       1                                                  2                                             3                4
     98.15    Vacuum flasks and other vacuum vessels, complete with cases ; parts thereof, other
              than glass inners :
              A. Vacuum flasks and other vacuum vessels, complete with cases, having a capacity
                  not exceeding 0,75 litre                                                             26               13
li            B. Other                                                                                 26              13
    98.16     Tailors' dummies and - other lay figures ; automata and other animated displays of a
              kind used for shop window dressing                                                       18              4, 9   .
 ---pagebreak--- 8 . 12.86                                   Official Journal of the European Communities                                        3 77
                                                             SECTION XXI
                               WORKS OF ART, COLLECTORS' PIECES, AND ANTIQUES
                                                                CHAPTER 99
                                    WORKS OF ART, COLLECTORS' PIECES, AND ANTIQUES
Notes
1 . This Chapter does not cover :
    (a) Unused postage, revenue or similar stamps of current or new issue in the country to which they are destined
          (heading No 49.07);
    (b) Theatrical scenery, studio back-cloths or the like, of painted canvas (heading No 59.12); or
    (c) Pearls or precious or semi-precious stones (heading No 71.01 or 71.02).
2. For the purposes of heading No 99.02, the expression "original engravings, prints and lithographs" means impressions
    produced directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist,
    irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical
    process .
3. Heading No 99.03, is to be taken not to apply to mass-produced reproductions or works of conventional
    craftsmanship of a commercial character.
4. (a) Subject to Notes 1 to 3 above, articles falling within headings of this Chapter are to be classified in whichever of
          those headings is appropriate and not in any other heading of the Tariff.
     (b) Heading No 99.06 is to be taken not to apply to articles falling within any of the preceding headings of this
          Chapter.
5 . Frames around paintings, drawings, pastels, engravings, prints or lithographs are to be treated as forming part of
    those articles, provided they are of a kind and of a value normal to those articles.
II\                                                                                                          Rate of duty
      Heading                                             Description                                Autonomous      Conventional
      number
                                                                                                         %                  %
         1                                                    2                                           3                 4
       99.01       Paintings, drawings and pastels, executed entirely by hand (other than industrial
                   drawings falling within heading No 49.06 - and other than hand-painted or hand­
                   decorated manufactured articles)                                                     Free               Free
       99.02       Original engravings, prints and lithographs                                          Free'            . Free
       99.03       Original sculptures and statuary, in any material                                    Free               Free
 ---pagebreak--- 378                                    Official Journal of the European Communities                                       8.12 . 86
||||                                                                                                        Rate of duty
    Heading                                         Description                                     Autonomous      Conventional
    number
                                                                                                    '   %                 %
       1                                                 2                                               3                4
     99.04  Postage, revenue and similar stamps (including stamp-postmarks and franked
            envelopes, lettercards and the like), used, or if unused not of current or new issue in
            the country to which they are destined                                                     Free              Free
     99.05  Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical,
            historical, archaeological, palaeontological, ethnographic or numismatic interest . . .    Free             Free
     99.06  Antiques of an age exceeding 100 years                                                     Free             Free
 ---pagebreak---  8 . 12 . 86                                          Official Journal of the European Communities                                                         379
                                                                           ANNEX
                     HEADINGS OR SUBHEADINGS OF WHICH ONLY PART IS COVERED BY A GATT
                           CONCESSION OR IN WHICH DIFFERENT CONCESSIONS HAVE BEEN GRANTED
                                                                                                                                                   Rate of
        Heading                                                                                                                                conventional
        number                                                             Description                                                              duty
                                                                                                                                                     %
         01.06          Other live animals :
                        ex C. Other :
l. !                              — Hares, partridges and pheasants                                                                                 Free
         03.03          Crustaceans and molluscs, whether in shell or not, fresh (live or dead), chilled, frozen, salted, in                   '
                        brine or dried; crustaceans, in shell, simply boiled in water :
                        A. Crustaceans :
                             ex I. Crawfish :
I\                                  — Crawfish tails                            : .                                                                  25
         04.04          Cheese and curd :
                        ex A. Emmentaler, Gruyère, Sbrinz, Bergkase and Appenzell, not grated or powdered :
                                  — Of a minimum fat content of 45 % by weight, in the dry matter, matured for at least
                                     three months (a):
                                     — Whole cheeses (b) of a free-at-frontier value per 100 kg net weight of:
                                         — Not less than 141,45 ECU, but less than 171,37 ECU (excluding Appenzell) (c)
                                              (d)                                                                        :                     24,18 ECU
                                                                                                                                               per 100 kg
                                                                                                                                                net weight
                                         — Not less than 171,37 ECU (excluding Bergkase) (c)                                                     9,07 ECU
                                                                                                                                               per 100 kg
                                                                                                                                                net weight
Il                                   — Pieces packed in vacuum or in inert gas :
Il                                       — With rind on at least one side, of a net weight :                                                Il
                                              — Of not less than 1 kg but less than 5 kg and of a free-at-frontier value of not
                                                  less than 165,63 ECU but less than 205,52 ECU per 100 kg net weight
                                                  (excluding Appenzell) (c) (d)                                                                24,18 ECU
                                                                                                                                               per 100 kg
                                                                                                                                                net weight
                                              — Not less than 1 kg and of a free-at-frontier value of not less than 205,52
                                                  ECU per 100 kg net weight (excluding Bergkase) (c)                                             9,07 ECU
                                                                                                                                               per 100 kg
                                                                                                                                                net weight
                                         — Other, of a net weight of less than 450 g and of a free-at-frontier value of not
                                              less than 229,70 ECU per 100 kg net weight (other than Bergkase) (c) (e) ....                      9,07 ECU
                                                                                                                                               per 100 kg
                                                                                                                                                net weight
   (a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
   (b) The expression "whole cheeses" shall be taken to apply to whole cheeses of the following weights :
       —-  Emmentaler : not less than 60 kg but not more than 130 kg,
       —   Gruyère and Sbrinz : not less than 20 kg but not more than 45 kg,
       —   Bergkase : not less than 20 kg but not more than 60 kg,
       —   Appenzell : not less than 6 kg but not more than 8 kg.
   (c) The Community reserves the right to apply value limits lower than those specified in the text of the concessions.
       With effect from 1 July 1970 the value limits shall be adapted automatically on the basis of changes in the factors determining the formation of prices
       for Emmentaler in the Community.
       Such adjustment shall be based on an increase or reduction of 14 ECU in the minimum value for any upward or downward movement of 1 ECU per
       100 kg of the common target price for milk in the Community.
   (d) The Community reserves the right to reduce customs duties autonomously from 24,18 ECU to 18,13 ECU subject to an increase of 6,05 ECU in the
       value limits.
   (e) Vacuum-packed pieces of a net weight of not more than 450 g qualify for the concession only if their packings bear at least the following particulars :
       — description of the cheese,
       — fat content,
       — packer responsible,
       — country of manufacture.
 ---pagebreak---    380                                        Official Journal of the European Communities                                        8 . 12 . 86
   ANNEX
   (cont'd)
                                                                                                                               Rate of
       Heading                                                                                                               conventional
        number                                                             Description                                           duty
                                                                                                                                  %
       ex 05.09         Horns, antlers, hooves, nails, claws (excluding claws of tortoise-shell) and beaks, unworked or sim­
                        ply prepared but not cut to shape, and waste and powder of these products ; whalebone and the like,
                        unworked or simply prepared but not cut to shape, and hair and waste of these products                  Free
         05.15          Animal products not elsewhere specified or included ; dead animals of Chapter 1 or Chapter 3, unfit
                       for human consumption :
                        ex A. Fish, crustaceans and molluscs :
                               '— Fish roes ; salted cod roe for use as bait     i
                                                                                                                                Free
        09.10          Thyme, saffron and bay leaves ; other spices :
                       D. Ginger :
                            — In the form of whole roots, pieces or slices :
II                              — For the industrial manufacture of essential oils or resinoids (c)                             Free
II                              — Other                                                              .                            17
                            — Other                                                                                             Free
Il                     E. Turmeric (curcuma); fenugreek seed :                                                               Il
II                          — Fenugreek seed, ground                                                   :                           2
I                           — Other                                                                                             Free
         11.04         Flour of the dried leguminous vegetables falling within heading No 07.05 or of the fruits falling
                       within any heading in Chapter 8 ; flour and meal of sago and of roots and tubers falling within
                       heading No 07.06 :
                       ex A. Flour of the dried leguminous vegetables falling within heading No 07.05 :
                               — Of peas, beans or lentils                                                                        12
      ex 12.01         Oil seeds and oleaginous fruit, whole or broken, other than castor seeds                                 Free
        13.03          Vegetable saps and extracts ; pectic substances, pectinates and pectates ; agar-agar and other mucil­
                       ages and thickeners, derived from vegetable products :
                       B. Pectic substances, pectinates and pectates :
                           ex I. Dry :
ll                               — Apple pectin                                                                                  24
        14.01          Vegetable materials of a kind used primarily for plaiting (for example, cereal straw, cleaned,
                       bleached or dyed, osier, reeds, rushes, rattans, bamboos, raffia and lime bark) : -
                       C. Other :
                           — Bamboos ; reeds and the like :
ll                             — Raw or not further prepared than split                                                         Free
II                             — Other                                                                                           1,5
II                         — Rattans ; rushes and the like :
ll                             — Raw or not further prepared than split                                                         Free
ll                             — Other                                                                                           1,5
II                         — Other                                                                                              Free
  (a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 8.12.86                                          Official Journal of the European Communities                                            381
                                                                                                                                    ANNEX
                                                                                                                                      (cont'd)
                                                                                                                                   Rate of
      Heading                                                                                                                   conventional
      number
                                                                         Description                                                duty
                                                                                                                                      %
     14.02          Vegetable materials, whether or not put up on a layer or between two layers of other material, of a
                    kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eel-grass) :
                    — Put up on a layer or between two layers of other material                                       .' . . .     1,5
                    — Other :
                        — Vegetable hair                                                                                           1,5
                        — Kapok :
                             — Raw                                                                                                Free
                             — Other                                                                                                1
                        — Other                            ^                                                                      Free
     14.05          Vegetable products not elsewhere specified or included :
                    — Raw vegetable materials of a kind used for dyeing or tanning                        .°                      Free
                    — Hard seeds, pips, hulls and nuts, of a kind used for carving (for example, corozo and dom) . .              Free
                    — Other :
                        — Put up on a layer or between two layers of other material                                                1,5
                        — Other                                                                                                   Free
                                                  i
     15.04           Fats and oils, of fish and marine mammals, whether or not refined :
                     A. Fish-liver oil :
                        II . Other :
                             — Of halibut                                                                                         Free
                             — Of other fish                                                                          • • • •       6
     15.07           Fixed vegetable oils, fluid or solid, crude, refined or purified :
                     ex B. China-wood and oiticica oils : myrtle wax and Japan wax :
                             — China-wood and oiticica oils, crude                                                                  3
                             — Refined or purified oils, other than Japan wax                                                       3
                         D. Other oils :
                              I. For technical or industrial uses other than the manufacture of foodstuffs (a) :
                                 a) Crude :
                                    ex 3 . Other :
                                            — Ground-nut, coconut, colza, linseed, rape seed, sunflower seed, illipe,
                                                karite, makore, totiloucouna or babassu oils                                        5
                                 b) Other :
                                    ex 2 . Other :
                                            — Colza, linseed, rape seed, sunflower seed, illipe, karite, makore, toulou­
                                                couna or babassu oils                                                               8
                             II. Other :   -
                                 b) Other :
                                    2 . Solid, other ; fluid:
                                        ex aa) Crude :
                                                 — Ground-nut, coconut, colza, cotton seed, mustard seed, rape seed, soya
                                                     bean or sunflower seed oils                                          . . .     10
                                        ex bb) Other :
                                                 — Ground-nut, cotton seed, soya bean or sunflower seed oils                        15
                                                 — Other oils, excluding oils containing 50 % or more by weight of free
                                                     fatty acids and excluding palm kernel, illipe, cocount, colza rape seed
                                                     or copaiba oils                                                                15
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 382                                  Official Journal of the European Communities                                       8 . 12 . 86
ANNEX
(cont 'd )
                                                                                                                      Rate of
    Heading                                                  Description
                                                                                                                   conventional
     number                                                                                                            duty
                                                                                                                         %
       15.12   Animal or vegetable- oils and fats, wholly or partly hydrogenated, or solidified or hardened by any
               other process, whether or not refined, but not further prepared :
               ex B. Other :
                      — Fats and oils of fish or marine mammals, hydrogenated, whether or not refined, but not
                          prepared                                                                                      17
      16.02  ' Other prepared or preserved meat or meat offal :
               B. Other :
                  III. Other :
                       b) Other :
                           2 . Other :
                               aa) Of sheep or goats :
                                   11 . Uncooked ; mixtures of cooked meat or offal and uncooked meat or offal :
                                        —: Of sheep                                                                     20
                                        — Of goats                                                                      26
                                   22 . Other :
                                        — Of sheep                                                                      20
                                        — Of goats                        >                                             26'
      16.04    Prepared or preserved fish, including caviar and caviar substitutes :
               ex F. Bonito (Sarda spp.), mackerel and anchovies :
                      — Bonito and mackerel                                                   '                         25
     20.06     Fruit otherwise prepared or preserved, whether or not containing added sugar or spirit :
               B. II. c) Not containing added sugar, in immediate packings of a net capacity :
                         1 . Of 4,5 kg or more :
                              ex aa) Apricots :
                                     — In immediate packings of a net capacity of 4,5 kg or more but less than
                                         5 kg                                                                          23
                              ex bb) Peaches (including nectarines) and plums :
                                     — In immediate packings of a net capacity of 4,5 kg or more but less than
                                         5 kg                                                                          23
                              ex dd) Other fruits :
                                     — In immediate packings of a net capacity of 4,5 kg or more but less' than
                                         5 kg                                                                          23
                              ex ee) Mixtures of fruit :
                                     — In immediate packings of a net capacity of 4,5 kg or more but less than
                                         5 kg                                                                          23
     22.09    Spirits (other than those of heading No 22.08); liqueurs and other spirituous beverages ; compound
              alcoholic preparations (known as "concentrated extracts") for the manufacture of beverages :
              A. Spirits (other than those of heading No 22.08), in containers holding :
                  ex I. Two litres or less :
                         — Of an alcoholic strength of 45,4 % vol or less                                          1,60 ECU
                                                                                                                   per hi per
                                                                                                                     % vol
                                                                                                                   of alcohol
                                                                                                                   + 10 ECU
                                                                                                                     per hi
                  ex II. More than two litres :
                         — Of an alcoholic strength of 45,4 % vol or less                                          1,60 ECU
                                                                                                                   per hi per
                                                                                                                     % vol
                                                                                                                   of alcohol
 ---pagebreak--- 8.12.86                                 Official Journal of the European Communities                                         383
                                                                                                                        ANNEX
                                                                                                                          (cont'd)
                                                                                                                     Rate of
   Heading                                                                                                        conventional
                                                            Description
    number                                                                                                            duty
                                                                                                                       %
     22.09   C. Spirituous beverages:
    (cont'd)     V. Other, in containers holding:
                     ex a) Two litres or less :
                            — Liqueurs and brandy (other than brandy made from stone fruit, seed fruit or
                                seed-fruit marc), of an alcoholic strength of 45,4 % vol or less . . .             1,60 ECU
                                                                                                                   per hi per
                                                                                                                     % vol
                                                                                                                   of alcohol
                                                                                                                  + 10 ECU
                                                                                                                     per hi
                     ex b) More than two litres:
                            — Liqueurs and brandy (other than brandy made from stone fruit, seed fruit or
                                seed-fruit marc), of an alcoholic strength of 45,4 % vol or less                   1,60 ECU
                                                                                                                   per hi per
                                                                                                                     % vol
                                                                                                                   of alcohol
     25.32   Mineral substances not elsewhere specified or included:
             ex B. Other:
                     — Earth colours, whether or not calcined or mixed together:
                        — Not calcined or mixed                                                                        0,9
                        — Other                                                                                        2,9
                     — Other                                                                                          Free
     27.16   Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on min-
             eral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) :
             — Bituminous mastics                                                                                      2,5
             — Other                                                                                                   0,9
     28.50   Fissile chemical elements and isotopes; other radio-active chemical elements and radio-active iso-
             topes; compounds, inorganic or organic, of such elements or isotopes, whether or not chemically
             defined; alloys, dispersions and cermets, containing any of these elements, isotopes or compounds:
             A. Fissile chemical elements and isotopes; compounds, alloys, dispersions and cermets, containing
                 such elements or isotopes, including spent or irradiated nuclear reactor cartridges:
                 — Natural uranium:
                                                                                1
                     — Crude; waste and scrap (Euratom)
                     — Worked:
                        — Bars, rods, angles, shapes and sections, wire, sheets and strips (Euratom)                  Free
                        — Other (Euratom)                                                                              1,5
                 — Other (Euratom)
             Β. Other:
                 — Artificial radio-active isotopes (Euratom)
                 — Compounds of artificial radio-active isotopes (Euratom)                                      .     Free
                 — Other                                                                                              Free
     28.52   Compounds, inorganic or organic, of thorium, of uranium depleted in U-235, of rare earth metals,
             of yttrium or of scandium, whether or not mixed together:
             ex A. Of thorium or of uranium depleted in U-235, whether or not mixed together (Euratom),
                     other than thorium salts                        . '.                                             Free
 ---pagebreak---    384                                          Official Journal of the European Communities                                                   8 . 12 . 86
   ANNEX
   (cont 'd)
                                                                                                                                            Rate of
        Heading                                                                                                                          conventional
         number                                                              Description
                                                                                                                                             duty
                                                                                                                                               %
          37.07           Cinematograph film, exposed and developed, whether or not incorporating sound track or ' con­
                          sisting only of sound track, negative or positive :
                         A. Consisting only of sound track :
I                             — Negatives and intermediate positives                                                                         Free
                              — Other positives                                                                                           0,91 ECU
                                                                                                                                          per 100 m
         38.09           Wood tar; wood tar oils (other than the composite solvents and thinners falling within heading No
                         38.18); wood creosote ; wood naphtha ; acetone oil ; vegetable pitch of all kinds ; brewers' pitch and
                         similar compounds based on rosin or on vegetable pitch; foundry core binders based on natural
                         resinous products :
                         B. Other :
II                            — Wood naphtha                                                                                                  7,1
                              — Other                                                                                                         4,6
         47.02           Waste paper and paperboard ; scrap articles of paper or of paperboard, fit only for use in paper­
                         making :                                                                                           "
                         — Waste paper and paperboard :
ll                            — Fit only for use in paper-making                                                                   *.        Free
                              — Other :                                                                                               I
Il                                — To be rendered fit only for use in paper-making (a)                                                      Free
II                                — Other                                                                                                     M
                         — Scrap articles of paper or of paperboard, fit only for use in paper-making                                        Free
         53.06           Yarn of carded sheep's or lambs' wool (woollen yarn), not put up for retail sale :
                         A. Containing 85 % or more by weight of wool or of wool and fine animal hair :
   •
                              — Containing 85 % or more by weight of wool .                                                                  3,8
                              — Containing 85 % or more by weight of wool and fine animal hair                                               5,3
         53.11           Woven fabrics of sheep's or lambs' wool or of fine animal hair :
                         A. Containing 85 % or more by weight of such fibres :
                              — Loden fabrics (b) :
Il                               — Of a value of 2,50 ECU or more per m2                                                                      13
ll                               — Other                                                                                                      14
                              — Other fabrics :
||                               — Of combed yarn, of a value of 3 ECU or more per m2                                                         13
ll                               — Of carded yarn, of a value of 2,50 ECU or more per m2                             *                        13
                                 — . Other                                                                                                    16
  (a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
  (b) "Loden fabrics" means plain-weave fabrics weighing not less than 250 but not more than 450 g/m2, fulled, single-coloured or with mixed or mottled
      yarns, made from single yarns if carded wool mixed with fine animal hair; the fabrics may also contain coarse animal hair or man-made fibres. The
      fibres are laid or oriented in the same direction by a surface treatment which renders the fabrics waterproof.
 ---pagebreak--- 8 . 12.86                                          Official Journal of the European Communities                                     385
                                                                                                                               ANNEX
                                                                                                                                 (cont 'd)
                                                                                                                            Rate of
      Heading                                                                                                             conventional
      number                                                              Description                                        duty
                                                                                                                               %
       59.12           Textile fabrics otherwise impregnated or coated; painted canvas being theatrical scenery, studio
                       back-cloths or the like :
II                    — Oilcloth and other textile fabrics coated with preparations with a basis of drying oil                5,1
Il                - Other .                                                                                                   4,9
       64.02           Footwear with outer soles of leather or composition leather; footwear (other than footwear falling
                       within heading No 64.01 ) with outer soles of rubber or artificial plastic material :
                      ex B. Other :
                              — With outer soles of leather or composition leather                                            20
       82.09           Knives with cutting blades, serrated or not (including pruning knives), other than knives falling
                       within heading No 82.06, and blades therefor :
                    . ex A. Knives, other than with stainless steel blades                                                    17
       84.06          Internal combustion piston engines :
                      C. Other engines :
                          II. Compression ignition engines :
                              ex a) Marine propulsion engines :
                                    — For the vessels of subheading 89.01 A, 89.01 B I, 89.02 A, 89.02 B I and 89.03 A
                                          (a)                                             '                                  Free
     (a) Entry under this subheading is subject to conditions to be determined by the competent authorities.