CELEX: 31985R3331
Language: en
Date: 1985-12-05 00:00:00
Title: Council Regulation (EEC) No 3331/85 of 5 December 1985 amending Regulation (EEC) No 950/68 on the Common Customs Tariff

9 . 12 . 85                              Official Journal of the European Communities                                No L 331 / 1
                                                                 I
                                              (Acts whose publication is obligatory)
                                         COUNCIL REGULATION (EEC) No 3331 / 85
                                                       of 5 December 1985
                             amending Regulation (EEC) No 950 / 68 on the Common Customs Tariff
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,                             Whereas it is expedient, therefore , in order to ensure
                                                                      uniform application of the Common Customs Tariff, to
                                                                      specify in Regulation (EEC) No 950 / 68 ( 2), the
Having regard to the Treaty establishing the European                 conventional duties applicable from 1 January 1986 ;
Economic Community and in particular Articles 28 and
113 thereof,
                                                                     Whereas certain special autonomous duties applicable to
                                                                      the United States were laid down respectively in Regulation
Having regard to the proposal from the Commission ,                   ( EEC) No 349 / 84 (3 ), as amended by Regulation ( EEC )
                                                                     No 483 / 85 ( 4) and by Regulation (EEC) No 3068 / 85 ( 5);
                                                                      whereas these duties are calculated by applying an
Whereas Article 38 of the Act of Accession of Spain and               additional duty to the conventional duties applicable ;
Portugal lays down that the conventional duties of the EEC            whereas it is therefore necessary to take into consideration
Common Customs Tariff and of the ECSC unified tariff                  the abovementioned reductions so as to determine the
shall be the conventional duties of the EEC and the ECSC ,            amount of special autonomous duties to be applied from 1
as at present constituted , with the exception of the                January 1986 ;
adjustments to be made to take into account the fact that
the duties in force in the Spanish and Portuguese tariffs are ,
on the whole, higher than the duties in force in the tariffs of      Whereas certain Regulations on the common organization
the EEC and ECSC as at present constituted ;                         of agricultural markets provide that the tariff nomenclature
                                                                     resulting from their application shall be included in the
                                                                     Common Customs Tariff; whereas they amend , if
Whereas these adjustments to the conventional duties have            necessary, customs duties ; whereas it is therefore
been adopted by the, Council by means of Regulation                  appropriate to include in this Regulation all the
( EEC ) No 3330 / 85 (*); whereas the said adjustments will          amendments resulting from Regulations adopted under the
be subject to negotiation within the General Agreement on            common agricultural policy ;
Tariffs and Trade ( GATT ) whereas , pending completion of
such negotiations , the conventional duties laid down in
Regulation (EEC ) no 3330 / 85 should be suspended for a             Whereas by virtue of Article 32 ( 2 ) of the Act of Accession
period of two years ;                                                of Greece it is necessary to make reference to Greece in
                                                                      subheadings 27.02 A and 27.02 B in respect of a national
                                                                      rate of 5 % ;
Whereas , under agreements signed with third countries ,
and in particular pursuant to the 1979 Geneva Protocol
and the 1979 Additional Protocol to the Geneva Protocol              Whereas the continuation of the conditions of production
annexed to the General Agreement on Tariffs and Trade                of films in the flat, presented in disc form , justifies the
and the Agreement on Trade in Civil Aircraft signed at the           retention for a further year of the layout introduced in
end of the 1973 — 1979 Conference of Multilateral Trade               1983 for subheading 37.01 A;
Negotiations , the Community has undertaken to make
graduated reductions in customs duties ;                             Whereas , by virtue of Article 26 of the Act of Accession of
                                                                      Spain and Portugal and Annex I thereto , it is necessary to
Whereas , the Council , on the basis of a Commission                  include new tariff subheadings for certain sea-fish ;
proposal , has decided to bring forward by one year to the
beginning of 1986 the application of the tariff reductions
scheduled for 1987 in the multilateral trade negotiations .          ( 2) OJ No L 172 , 22 . 7 . 1968 , p. 1 .
                                                                     ( 3 ) OJ No L 40 , 11 . 2 . 1984 , p. 1 .
                                                                     (4 ) OJ No L 59 , 27 . 2 . 1985 , p. 14 .
(») OJ No L 330 , 9 . 12 . 1985 , p. 1 .                             (s ) OJ No L 292 , 2 . 11 . 1985 , p. 1 .
 ---pagebreak---   No L 331 / 2                             Official Journal of the European Communities                                9 . 12 . 85
  Whereas certain textual amendments to the Common                    information purposes , in the schedule of customs duties in
  Customs Tariff are required in order to improve the                 order to make it more comprehensible ,
  wording ;
  Whereas it is appropriate , for the sake of clarity , to update     HAS ADOPTED THIS REGULATION :
  the whole of the Common Customs Tariff; whereas , for
  this purpose , it is necessary to collect in a single text not
  only those parts which are amended with effect from                                            Article 1
  1 January 1986 , but also those which have already been
, amended and those which remain unchanged ;                          1.  The conventional duties laid down in the Annex
                                                                      headed 'Common Customs Tariff to Regulation ( EEC ) No
                                                                      950 / 68 as amended by Regulation ( EEC) No 3330 / 85 shall
  Whereas , although temporary tariff amendments and the              be suspended for a period of two years pending completion
  preferential systems resulting from the various acts adopted        of negotiations within the General Agreement on Tariffs
  by the Community form an integral part of the Common                and Trade (GATT).
  Customs Tariff, it seems appropriate not to include them in
  this Regulation ;                                                   2 . During this period , the said Annex is hereby replaced
                                                                      by the Annex to this Regulation . .
  Whereas this Regulation does not apply to products
  covered by the Treaty establishing the European Coal and                                       Article 2
  Steel Community , although the nomenclature and the
  conventional duties for these products are included , for           This Regulation shall enter into force on 1 January 1986 .
                    This Regulation shall be binding in its entirety and directly applicable in all Member
                    States .
                    Done at Brussels , 5 December 1985 .
                                                                                         For the Council,
                                                                                           The President
                                                                                         J.-Cl . JUNCKER
 ---pagebreak--- 9 . 12 . 85   Official Journal of the European Communities No L 331 / 3
                                ANNEX
            COMMON CUSTOMS TARIFF
 ---pagebreak---  ---pagebreak--- 9 . 12 . 85                               Official Journal of the European Communities                                   No L 331 / 5
                                                            SUMMARY
                                                            Page     Chapter                                                      Page
           PART I — PRELIMINARY PROVISIONS
                                                                     13 Lacs; gums , resins and other vegetable saps and
                                                                          extracts                                                 68
Section I — General Rules
                                                                     14 Vegetable plaiting materials; vegetable products not
                                                                          elsewhere specified or included                          70
A. Rules for the interpretation of the nomenclature of
     the Common Customs Tariff                               11
B. General rules concerning duties                           11                                   Section III
C. General rules applicable both to nomenclature and to                   Animal and vegetable fats and oils and their cleavage
     duties                                                  12
                                                                                        products; prepared edible fats;
                                                                                         animal and vegetable waxes
Section II — Special Provisions                                      15 Animal and vegetable fats and oils and their cleavage
                                                                          products; prepared edible fats ; animal and vegetable
A. Goods for certain categories of ships , boats and                      waxes                                                    71
     other vessels and for drilling or production platforms  13
B. Civil aircraft and goods for use in civil aircraft ...    14                                   Section IV
C. Standard rate of duty                                     14
                                                                                             Prepared foodstuffs;
D. Packings imported full                                    15                    beverages, spirits and vinegar; tobacco
                                                                     16 Preparations of meat, of fish , of crustaceans or
            PART II — SCHEDULE OF CUSTOMS                                 molluscs                                                 76
                             DUTIES
                                                                     17 Sugars and sugar confectionery                             79
                             Section I
                                                                     18 Cocoa and cocoa preparations                               83
Chapter            Live animals; animal products                     19 Preparations of cereals, flour or starch ; pastry-cooks'
                                                                          products                                                 86
 1   Live animals                                            19      20 Preparations of vegetables , fruit or other parts of
                                                                          plants                                                   92
 2 Meat and edible meat offals                               21
                                                                     21 Miscellaneous edible preparations                         101
 3 Fish , crustaceans and molluscs                           31
                                                                     22 Beverages , spirits and vinegar                           109
 4 Dairy produce ; birds' eggs ; natural honey; edible
     products of animal origin , not elsewhere specified or          23 Residues and waste from the food industries ;
     included !                                              37           prepared animal fodder                                  116
 5 Products of animal origin , not elsewhere specified or            24 Tobacco                                                   119
     included                                                41
                                                                                                  Section V
                             Section II
                                                                                              Mineral products
                         Vegetable products
                                                                     25 Salt; sulphur; earths and stone; plastering materials,
                                                                          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
 8 Edible fruit and nuts; peel of melons or citrus fruit     49           distillation ; bituminous substances; mineral waxes     127
 9 Coffee, tea, mat£ and spices                              54
                                                                                                  Section VI
10 Cereals                                                   57
11 Products of the milling industry; malt and starches;                        Products of the chemical and allied industries
     gluten ; inulin                                         60
12 Oil seeds and oleaginous fruit ; miscellaneous grains ,           28 Inorganic        chemicals ;   organic   and    inorganic
     seeds and fruit; industrial and medical plants ; straw               compounds of precious metals, of rare earth metals ,
     and fodder                                              65           of radio-active elements and of isotopes                134
 ---pagebreak---  No L 331 / 6                              Official Journal of the European Communities                                       9 . 12 . 85
Chapter                                                         Page  Chapter                                                         Page
29 Organic chemicals                                            146                                Section X
30 Pharmaceutical products                                      163
                                                                      Paper-making material; paper and paperboard and articles
31 Fertilisers                                                 165                                   thereof
32 Tanning and dyeing extracts; tannins and their
     derivatives; dyes , colours , paints and varnishes;              47 Paper-making material ; paper and paperboard and
     putty, fillers and stoppings; inks                        168         articles thereof                                          207
33 Essential oils and resinoids , perfumery, cosmetic or              48 Paper and paperboard; articles of paper pulp , of
     toilet preparations .                                     171         paper or of paperboard                                    208
34 Soap , organic surface-active agents , washing                     49 Printed books, newspapers, pictures and other
     preparations, lubricating preparations , artificial                  products of the printing industry; manuscripts,
     waxes , prepared waxes , polishing and scouring                       typescripts and plans                                     212
     preparations, candles and similar articles , modelling
     pastes and "dental waxes"                                 173
35 Albuminoidal substances; glues; enzymes                     175
                                                                                                   Section XI
36 Explosives ;       pyrotechnic     products;     matches;
     pyrophoric alloys; certain combustible preparations 177
                                                                                          Textiles and textile articles
37 Photographic and cinematographic goods                      178
38 Miscellaneous chemical products                             180    50 Silk and waste silk                                         217
                                                                     51 Man-made fibres ( continuous )                               219
                                                                     52 Metallised textiles                                          221
                             Section VII
                                                                     53 Wool and other animal hair                                   222
Artificial resins and plastic materials, cellulose esters and        54 Flax and ramie                                               224
ethers, and articles thereof; rubber, synthetic rubber, factice,
                        and articles thereof                         55 Cotton                                                       225
                                                                     56 Man-made fibres ( discontinuous)                             226
39 Artificial resins and plastic materials , cellulose esters
     and ethers ; articles thereof                             185   57 Other vegetable textile materials; paper yarn and
                                                                          woven fabrics of paper yarn                                228
40 Rubber, synthetic rubber , factice, and articles
     thereof                                                   190   58 Carpets, mats, matting .and tapestries ; pile and
                                                                          chenille fabrics; narrow fabrics; trimmings ; tulle and
                                                                          other net fabrics; lace; embroidery                        229
                                                                     59 Wadding and felt; twine, cordage, ropes and cables;
                            Section VIII                                  special fabrics; impregnated and coated fabrics;
                                                                          textile articles of a kind suitable for industrial use . 232
Raw hides and skins , leather, furskins and articles thereof;        60 Knitted and crocheted goods                                 236
saddlery and harness; travel goods, handbags and similar
     containers; articles of gut (other than silk-worm gut)          61 Articles of apparel and clothing accessories of textile
                                                                          fabric, other than knitted or crocheted goods ..... 243
41 Raw hides and skins (other than furskins ) and                    62 Other made up textile articles                              250
    leather                                                ; . 195
                                                                     63 Old clothing .and other textile articles; rags              253
42 Articles of leather; saddlery and harness; travel
    goods, handbags and similar containers; articles of
    animal . gut (other than .silk-worm gut)                 . 197
43 Furskins and artificial fur ; manufactures thereof . . 199
                                                                                                  Section XII
                                                                     Footwear, headgear,            umbrellas,     sunshades,     whips,
                             Section IX                              riding-crops and parts thereof; prepared feathers and articles
                                                                        made therewith ; artificial flowers; articles of human hair
Wood and articles of wood ; wood charcoal; cork and articles
of cork; manufactures of straw, of esparto and of other              64 Footwear, gaiters and the like; parts of such articles 254
        plaiting materials ; basketware and wickerwork
                                                                     65 Headgear and parts thereof                                  256
44 Wood and articles of wood ; wood charcoal                   201   66 Umbrellas , sunshades , walking-sticks , whips , riding­
                                                                          crops and parts thereof                                   258
45 Cork and articles of cork                                   205
                                                                     67 Prepared feathers and down and articles made of
46 Manufactures of straw, of esparto and of other                         feathers or of down ; artificial flowers ; articles of
    plaiting materials; basketware and wickerwork . . . 206               human hair                                                259
 ---pagebreak---  9 . 12 . 85                                Orricial Journal of the European Communities                                   No L 331 / 7
Chapter                      ^                                  Page   Chapter                                                     Page
                               Section XIII                            87 Vehicles , other than railway              or   tramway
                                                                            rolling-stock, and parts thereof                       345
Articles of stone, of plaster, of cement, of asbestos, of mica
and of similar materials; ceramic products; glass and                  88 Aircraft and parts thereof; parachutes ; catapults and
                                glassware                                   similar aircraft launching gear; ground flying
                                                                            trainers                                               349
68 Articles of stone, of plaster , of cement, of asbestos , of
      mica and of similar materials                            261     89 Ships, boats and floating structures                     351
69 Ceramic products                                            265
70 Glass and glassware                                         269                               Section XVIII
                                                                       Optical, photographic, cinematographic, measuring, checking,
                               Section XIV                             precision, medical and surgical instruments and apparatus;
                                                                       clocks and watches; musical instruments; sound recorders or
Pearls, precious and semi-precious stones, precious metals,            reproducers; television image and sound recorders or
rolled precious metals, and articles thereof; imitation jewellery;                         reproducers; parts thereof
                                   coin
71 Pearls, precious and semi-precious stones, precious                 90 Optical , photographic, cinematographic, measuring,
      metals, rolled precious metals , and articles thereof;               checking, precision , medical and surgical instruments
      imitation jewellery                                      273         and apparatus; parts thereof                           352
72 Coin                                                        278     91 Clocks and watches and parts thereof . . . ,            359
                                                                       92 Musical instruments; sound recorders or reproducers;
                                                                           television image and sound recorders or reproducers ;
                               Section XV                                  parts and accessories of such articles                 361
               Base metals and articles of base metal
73 Iron and steel and articles thereof                         280                               Section XIX
74 Copper and articles thereof                                 294
                                                                                     Arms and ammunition; parts thereof
75 Nickel and articles thereof .                               297
76 Aluminium and articles thereof                              299    93 Arms and ammunition ; parts thereof                      364
77 Magnesium and beryllium and articles thereof .... 302
78 Lead and articles thereof                                   303                                Section XX
79 Zinc and articles thereof                                   305
                                                                                      Miscellaneous manufactured articles
80 Tin and articles thereof                                    307
81 Other base metals employed in metallurgy and                       94 Furniture and parts thereof; bedding, mattresses,
     articles thereof                                          309         mattress supports, cushions and similar stuffed
                                                                           furnishings                                            366
82 Tools , implements , cutlery, spoons and forks , of base
     metal ; parts thereof . . . .                             312    95 Articles and manufactures of carving or moulding
                                                                           material                                               368
83 Miscellaneous articles of base metal                        315
                                                                      96 Brooms , brushes, powder-puffs and sieves                370
                                                                      97 Toys , games and sports requisites ; parts thereof . . . 371
                               Section XVI
                                                                      98 Miscellaneous manufactured articles                      373
Machinery and mechanical appliances; electrical equipment;
                             parts thereof
84 Boilers, machinery and mechanical appliances; parts                                           Section XXI
     thereof                                                   318
85 Electrical machinery and equipment; parts thereof 334                         Works of art, collectors' pieces, and antiques
                                                                      99 Works of art , collectors' pieces , and antiques         376
                             Section XVII
Vehicles, aircraft, vessels and associated transport equipment                                     ANNEX
86 Railway and tramway locomotives, rolling-stock and
     parts thereof; railway and tramway track fixtures and            Headings or subheadings of which only part is covered by
     fittings; traffic signalling equipment of all kinds (not         a GATT concession or in which different concessions
     electrically powered)                                     343    have been granted                                           379
 ---pagebreak---  ---pagebreak--- 9 . 12 . 85 Official Journal of the European Communities No L 331 / 9
                                PART I
                    PRELIMINARY PROVISIONS
 ---pagebreak---  ---pagebreak--- 9 . 12 . 85                            Official Journal of the European Communities                             No L 331 / 11
                                                         SECTION 1
                                                      GENERAL RULES
            A. Rules for the interpretation of the nomenclature of the Common Customs Tariff
               Interpretation of the nomenclature of the Common Customs Tariff shall be governed by
               the following principles :
               1 . The titles of Sections , Chapters and sub-Chapters are provided for ease of reference
                   only ; for legal purposes , classification shall be determined according to the terms of
                   the headings and any relative Section or Chapter Notes and , provided such headings
                   or Notes do not otherwise require , according to the following provisions .
               2 . ( a ) Any reference in a heading to an article shall be taken to include a reference to
                         that article incomplete or unfinished , provided that , as imported , the incomplete
                         or unfinished article has the essential character of the complete or finished article .
                         It shall also be taken to include a reference to that article complete or finished ( or
                         falling to be classified as complete or finished by virtue of this Rule), imported
                         unassembled or disassembled ,
                   ( b ) Any reference in a heading to a material or substance shall be taken to include a
                         reference to mixtures or combinations of that material or substance with other
                         materials or substances . Any reference to goods of a given material or substance
                         shall be taken to include a reference to goods consisting wholly or partly of such
                         material or substance . The classification of goods consisting of more than one
                         material or substance shall be according to the principles of Rule 3 .
               3 . When for any reason , goods are , prima facie, classifiable under two or more
                   headings , classification shall be effected as follows :
                   ( a ) The heading which provides the most specific description shall be preferred to
                         headings providing a more general description .
                   ( b ) Mixtures , composite goods consisting of different materials or made up of
                         different components , and goods put up in sets , which cannot be classified by
                         reference to 3 ( a ), shall be classified as if they consisted of the material or
                         component which gives them their essential character , in so far as this criterion is
                         applicable .
                   (c) When goods cannot be classified by reference to 3 ( a ) or 3 ( b ), they shall be
                         classified under the heading which occurs latest among those which equally merit
                         consideration .
               4 . Goods not falling wi.thin any heading of the Tariff shall be classified under the
                   heading appropriate to the goods to which they are most akin .
               5 . The above Rules shall also apply mutatis mutandis when determining the appropriate
                   subheading within a heading.
            B. General rules concerning duties
               1 . The customs duties applicable to imported goods originating in countries which are
                   Contracting Parties to the General Agreement on Tariffs and Trade or with which the
                   European Economic Community has concluded agreements containing the
                   most-favoured-nation tariff clause shall be the conventional duties shown in column 4
 ---pagebreak--- No L 331 / 12                          Official Journal of the European Communities                            9 . 12 . 85
                    of the schedule of 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
                     certain 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 or for flour. This additional duty is fixed in accordance with
                    the rules concerning trade in certain processed agricultural products .
               8 . The symbol "ads" in column 4 in Chapter 20 indicates that the Community reserves
                     the right to charge , over and above the bound duty , an additional duty on sugar
                    corresponding to the duty payable on imported sugar and applicable to the quantity
                    of various sugars contained in this product in excess of the percentage by weight laid
                    down in Additional Notes 3 and 5 to Chapter 20 , or , in respect of products falling
                    within headings Nos 20.03 , 20.04 and 20.05 which exceed 13 % by weight .
               9 . In heading No 20.06 , column 4 , the symbol "2 ads" indicates that the applicable rate
                    of the additional duty on sugar is fixed at a standard rate of 2 % of the customs . value
                    of the goods .
            C. General rules applicable both to nomenclature and to duties
               1 . Unless provided otherwise , the provisions relating to value for customs purposes shall
                    be applied to determine , in addition to the value for the assessment of ad valorem
                    customs duties , the values by reference to which the scope of certain headings or
                    subheadings is defined .
               2 . The dutiable weight , in the case of goods chargeable by weight , and the weights by
                    reference to which the scope of certain headings or subheadings is defined , shall be
                    taken to be :
                    ( a ) in the case of a reference to "gross weight", the aggregate weight of the goods and
                          of all packings thereof;
                   '( b ) in the case of a . reference to "net weight" or simply to "weight" without
                          qualification , the weight of the goods themselves without packing of any kind .
 ---pagebreak--- 9 . 12 . 85                             Official Journal of the European Communities                                    No L 331 / 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 i 1 ), as amended by Regulation (EEC) No 289 / 84 ( 2), the value in
                       national currencies of the ECU by reference to which certain specific customs duties
                       are expressed , or which is used as a criterion limiting the scope of certain
                       subheadings , shall be the following:
                                                     44,8967        Belgian francs / Luxembourg francs ,
                                                      2,21310       German marks ,
                                                      2,49387 Dutch guilders ,
                                                      0,588624 pound sterling ,
                                                      8,05101       Danish kroner ,
                     1 ECU =                          6,75259       French francs ,
                                                1 495,66            Italian lira ,
                                                      0,715722      Irish pound ,
                                                    108,744         Greek drachmas ,
                                                    135,300         Spanish peseta ,
                                                    139,766         Portuguese escudo .
                                                              SECTION 11
                                                       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
                           number                                           Description
                             89.01     Ships , boats and other vessels not falling within headings Nos 89.02 to
                                       89.05 :   .
                                      A. Warships
                                      B. Other :
                                          I. Sea-going vessels
                             89.02    Vessels specially designed for towing (tugs) or pushing other vessels:
                                      A. Tugs
                                      B. Pusher craft :
                                           I. Sea-going
                         ex 89.03     Light-vessels , fire-floats , dredgers of all kinds , floating cranes , and other
                                      vessels, excluding floating or submersible drilling or production platforms , the
                                      navigability of which is subsidiary to their main function; floating docks:
                                      A. Sea-going
            (') OJ No L 333 , 30 . 11 . 1978 , p. 5 .
            ( 2) OJ No L 33 , 4 . 2 . 1984 , p. 2 .
 ---pagebreak--- No L 331 / 14                              Official Journal of the European Communities                                    9 . 12 . 85
                 2 . Customs duties are suspended in respect of:
                      ( a ) goods intended for incorporation in drilling or production platforms :
                            ( 1 ) fixed , subheading ex 84.23 A II a), operating in the territorial waters of
                                  Member States ,
                            ( 2 ) floating or submersible , subheading ex 89.03 A,
                            for the purposes of their construction , repair, maintenance, conversion or
                            equipping.
                            Those goods such as motor fuel , lubricants and gas , which are necessary for the
                            operation of machines and apparatus which do not affect permanently, and are
                            not integral parts of the platforms and which are used on board for their
                            construction , repair , maintenance , conversion or equipping are regarded also as
                            being used for incorporation in drilling or production platforms ;
                      ( b ) tubes , pipes , cables and their connecting pieces linking these drilling or
                            production platforms to the mainland .
                3 . The suspensions shall be subject to such conditions as may be determined by the
                      competent authorities with a view to customs control of the use of such goods .
            B. Civil aircraft and goods for use in civil aircraft
                1 . Relief from customs duty is provided for:
                     — civil aircraft ,
                     — certain goods for use in civil aircraft and for incorporation therein in the course of
                           their manufacture , repair , maintenance, rebuilding, modification or conversion ,
                     — ground flying trainers and their parts .
                     These goods are covered by subheadings (*) with a footnote reference in the following
                     terms :
                           "Entry under this subheading is subject to conditions to be determined by the
                           competent authorities . See also Section II , paragraph B , of the Preliminary
                           Provisions ."
                2 . For the purposes of paragraph 1 , "civil aircraft" means aircraft other than aircraft
                     used in military or similar services in the Member States which carry a military or
                     non-civil registration .
                3 . For the application of paragraph 1 , second indent, the expression "for use in civil
                     aircraft" in all relevant subheadings (*) 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--- 9 . 12 . 85                             Official Journal of the European Communities                            No L 331 / 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 tfyey are .being imported for any
                           commercial purpose.
                3 . The flat rate charge shall apply independently of the duty-free admission granted
                     in respect of goods contained in traveller's personal luggage , in accordance with
                     Articles 45 to 49 of Regulation ( EEC ) No 918 / 83 (*).
                4 . The flat rate of customs duty shall not apply to goods imported under the conditions
                     set out above if the person entitled has , before the said flat rate is applied to them ,
                     requested that they be subject to the customs duties appropriate to them . All the
                     goods making up the consignment shall then be subject to the import duties which
                     are appropriate to them , without prejudice to the duty-free admission under
                     Articles 45 to 49 of Regulation (EEC) No 918 / 83 .
                     For the purposes of the first subparagraph , import duties shall mean both customs
                     duties and charges having equivalent effect and agricultural levies and other import
                     charges provided for under the common agricultural policy or under specific
                     arrangements laid down for certain goods resulting from the processing of
                     agricultural products .
                5 . Member States may round off the amount in national currency resulting from the
                     conversion of the sum of 115 ECU .
                 6 . Member States may maintain unchanged the equivalent in national currency of the
                       sum of 115 ECU if, at the time of the annual adjustment provided for in the first
                       paragraph of Article 2 ( 2) of Regulation (EEC ) No 2779 / 78 , as last amended by
                       Regulation (EEC) No 289 / 84, the conversion of this amount, before rounding off
                       provided for in paragraph 5 , results in a change of less than 5 % in the equivalent in
                       national currency .
            D. Packings imported full                                                                              x
                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
                               contained therein ;
                     ( b ) admitted free of customs duties :
                           — where the goods contained therein are free of customs duty , or
                           — where the goods contained therein are dutiable otherwise, than by reference to
                               weight or value , or
                           — where the weight of the packings is not to be included in the dutiable weight of ,
                               the goods contained therein ;
            (') OJ No L 105 , 23 . 4 . 1983 , p. 1 .
 ---pagebreak--- No L 331 / 16                       Official Journal of the European Communities                               9 . 12 . 85
                   ( c) chargeable at the rates of customs duty appropriate to them , notwithstanding
                        subparagraphs ( a ) and ( b) above :
                        — where they are not of a type normally used for the goods contained therein and
                           have an independent and durable use other than as packings , or
                        — where they have been used in order to evade payment of customs duties
                           applicable thereto in accordance with their tariff description .
               2 . Where packings covered by the provisions of paragraphs 1 ( a) and ( b ) contain goods
                   of several different tariff descriptions , the weight and value of the packings shall , for
                   the purpose of determining their dutiable weight or value, be apportioned between all
                   the goods contained , in proportion to the weight or value of those goods .
            Note
            A heading number placed between square brackets in column 1 of the Schedule of Customs
            Duties indicates that the heading has been deleted (for example , headings Nos [05.06],
            [29.18] and [95.01 ]).
 ---pagebreak--- 9 . 12 . 85 Official Journal of the European Communities No L 331 / 17
                                PART II
                SCHEDULE OF CUSTOMS DUTIES
 ---pagebreak---  ---pagebreak--- 9 . 12 . 85                                             Official Journal of the European Communities                                                             No L 331 / 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 .
ll                                                                                                                                                        Rate of duty
          Heading                                                                                                                             Autonomous
          ntimber                                                          Description                                                                %             Conventional
                                                                                                                                                  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
ll                              III . Other                                                                                                         23                      18
li                        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--- No L 331 / 20                                      Official Journal of the European Communities                                    9 . 12 . 85
                                                                                                                       Rate of duty
      Heading                                                                                                Autonomous
       number                                                          Description                                %     .      Conventional
                                                                                                               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
                                      1-60 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 :
                      A. Domestic rabbits                                                                        10                   6
                      B. Pigeons                                                                                 12                  10
                      C. Other                                                                                  Free                ( b)
  ( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
  ( b) See Annex .
 ---pagebreak--- 9 . 12 . 85                               Official Journal of the European Communities                           No L 331 / 21
                                                            CHAPTER 2
                                                MEAT AND EDIBLE MEAT OFFALS
Note
This Chapter does not cover:
( a ) Products of the kinds described in headings Nos 02.01 , 02.02 , 02.03 , 02.04 and 02.06 , unfit or unsuitable for
      human consumption ;
(b ) Guts , bladders or stomachs of animals (heading No 05.04 ) and animal blood (heading No 05.15 ); or
(c) Animal fat, other than products of heading No 02.05 ( Chapter 15 ).
Additional Notes
1 . A. For the purposes of heading No 02.01 , the following expressions shall have the meanings hereunder assigned to
         them :
         (a) "Carcases of bovine animals ", for the purposes of subheading 02.01 A II: whole carcases of the slaughtered
             animals after having been bled, eviscerated and skinned, imported with or without the heads, with or
              without the feet and with or without the other offals attached. Where carcases are imported without the
              heads, the latter must have been separated from - the carcase at the atloido-occipital joint. When imported
              without the feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints;
              "carcase " shall include the front part of the carcase comprising all the bones and the scrag, neck and shoulder
              having more than 10 pairs of ribs;
         (b) "Half-carcases of bovine animals ", for the purposes of subheading 02.01 A II: the product resulting from the
             symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral
              vertebra and through the centre of the sternum and of the ischio-pubic symphysis; "half-carcase" shall
              include the front part of the half-carcase comprising all the bones and the scrag, neck and shoulder having
              more than 10 ribs;
         (c) "Compensated quarters ", for the purposes of subheadings 02.01 All a) 1 and A II b) 1 : portions composed
              of either:
              — forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the 1 0th rib; and
                   hindquarters comprising all the bones and the thigh and sirloin, and cut at the third rib; or
              — forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the fifth rib, with the
                   whole of the flank and breast attached; and hindquarters comprising all the bones and the thigh and
                   sirloin, and cut at the eighth cut rib.
              The forequarters and the hindquarters constituting "compensated quarters" must be imported at the same
              time and in equal numbers, and the total weight of the forequarters must be the same as that of the
              hindquarters; however, a difference between the weights of the two parts of the consignment is allowed
             provided that this does not exceed 5% of the weight of the heavier part (forequarters or hindquarters);
         (d) "Unseparated forequarters", for the purposes of subheadings 02.01 All a) 2 and A II b) 2: the front part of a
             carcase comprising all the bones and the scrag, neck and shoulder, with a minimum offour pairs of ribs and
             a maximum of 10 pairs of ribs (the first four pairs of ribs must be whole, the others may be cut) with or
             without the thin flank;
         (e) "Separated forequarters ", for the purposes of subheadings 02.01 A II a) 2 and A II b) 2: the front part of a
             half-carcase comprising all the bones and the scrag, neck and shoulder, with a minimum offour ribs and a
             maximum of 10 ribs (the first four ribs must be whole, the others may be cut) with or without the thin
             flank;
         (f) "Unseparated hindquarters", for the purposes of subheadings 02.01 All a) 3 and A II b) 3 : the rear part of a
             carcase comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three pairs
              of whole or cut ribs, with or without the shank and with or without the thin flank;
 ---pagebreak--- No L 331 / 22                              Official Journal of the European Communities                               9 . 12 . 85
         (g) "Separated hindquarters ", for the purposes of subheadings 02.01 A II a) 3 and A II b) 3 : the rear part of a
              half-carcase comprising all the bones and the thigh and sirloin, including the fillet, with a minimum of three
              whole or cut ribs, with or without the shank and with or without the thin flank;
        (h) 11 . "Crop " and "chuck and blade " cuts, for the purposes of subheading 02.01 A II b) 4 bb) 22 : the dorsal
                   part of the forequarter, including the upper part of the shoulder, obtained from a forequarter with a
                   minimum offour ribs and a maximum of 10 ribs by a, cut along a straight line through the point where
                   the first rib joins the first sternal segment to the point of reflection of the diaphragm on the 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 of whole or cut ribs referred to in paragraph A, only those attached to the backbone
        shall be taken into consideration .
2 . A. The following expressions shall have the meanings hereunder assigned to them :
        (a) "Whole carcases or half-carcases ", for the purposes of subheading 02.01 A III a) 1 : slaughtered pigs in the
            form of carcases of domestic swine which have been bled and eviscerated and from which the bristles and
             hooves have been removed. Half-carcases are derived from whole carcases by division through the centre of
             each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and the ischio-pubic
             symphysis . These whole carcases and half-carcases may be with or without head, feet, flare fat, kidneys, tail
             or diaphragm . Half-carcases may be with or without spinal cord, brain or' tongue. Whole carcases and
             half-carcases of sows may be with or without udders (mammary glands);
        (b) "Legs ", for the purposes of subheading 02.01 A III a) 2 and "hams ", for the purposes of subheadings 02.06 B
             I a) 3 and B I b) 1 : the posterior (caudal) part of the half-carcase including bones, with or without foot,
             shank, rind or subcutaneous fat.
             The leg (hdm) is separated from the rest of the half-carcase so that it includes, at most, the last lumbar
             vertebra;
        (c) "Fore-ends ", for the purposes of subheadings 02.01 A III a) 3 and 02.06 B I a) 4 and Bib) 2 : the anterior
             (cranial) part of the half-carcase without the head, including bones, with or without foot, shank, rind or
            subcutaneous fat.
             The fore-end is separated from the rest of the half-carcase so that it includes, at most, the fifth dorsal
             vertebra .
             The upper (dorsal) part of the fore-end, whether or not containing the blade-bone and attached muscles
            (neck-end in fresh or collar in salted condition), is considered a cut of the loin, when it is separated from the
            lower (ventral) part of the fore-end, at most by a cut just below the vertebral column;
        (d) "Shoulders ", for the purposes of subheadings 02.01 A III a) 3 and 02.06 B I a) 4 and Bib) 2: the lower part
             of the fore-end whether or not containing the blade-bone and attached muscles, including bones, with or
             without foot, shank, rind or subcutaneous fat.
             The blade-bone and attached muscles imported separately shall remain classified in this subheading as a part
            of the shoulder;
       (e) "Loins ", for the purposes of subheadings 02.01 A III a) 4 and 02.06 B I a) 5 and Bib) 3 : the upper part of
            the half-carcase, extending from the first cervical vertebra to the caudal vertebrae, including bones, with or
            without the tenderloin, blade-bone, subcutaneous fat or rind.
            The loin is separated from the lower part of the half-carcase by a cut just below the vertebral column;
       (f) "Bellies ", for the purposes of subheadings 02.01 A III a) 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 of subheading 02.06 B I a) 1 : the bacon side without the ham, whether or not
             boned;
 ---pagebreak--- 9 . 12 . 85                              Official Journal of the European Communities                          No L 331 / 23
         (i) "V4 sides ", for the purposes of subheading 02.06 B I a) 2 : the bacon side without the fore-end, whether or
              not boned;
         (k) "Middles ", for the purposes of subheading 02.06 B I a) 2 : the bacon side without the ham and the fore-end,
              whether or not boned.
              The subheading also includes cuts of middles containing tissue of loin and belly in natural proportion to the
              entire middles .
    B. The parts of the cuts defined under paragraph 2 (A) (b), (c), (d) and (e) fall within the same subheadings only if
         they contain muscle tissue and bones in natural proportion to the entire cuts.
         If the cuts falling under subheadings 02.06 B I a) 3 and B I a) 4 as well as 02.06 Bib) 1 and Bib) 2 are derived
         from a bacon side from which the bones inditated under paragraph 2 (A) (g) have already been removed, the
          lines of cutting shall follow those defined under paragraph 2 (A) (b), (c) and (d) respectively; in any case, these
          cuts or parts thereof shall contain bones.
    C. For the purposes of subheadings 02.01 B II c) 1 and 02.06 B II a), "heads " shall have the meaning of heads or
          halves of heads of domestic swine, with or without the brains, cheeks or tongues.
         The head is separated from the rest ' of the half-carcase by a straight cut parallel to the cranium. *
         The cheeks, snouts and ears as well as the meat attached to the head, particularly to the rear part (including the
         chaps), are considered parts of heads. The boneless meat of the fore-end (including the jowl) falls within
         subheadings 02.01 A III a) 6 aa) and 02.06 B I a) 7 aa) arid B I b) 5 aa), as the case may be.
    D. For the purposes of subheading 02.05 A, "subcutaneous pig fat" shall have the meaning of the fatty tissue which
         accumulates under the rind of the pig and adheres to it, irrespective of the part of the pig from which it comes;
         in any case, the weight of the fatty tissue shall exceed the weight of the rind.
         The subheading also includes subcutaneous pig fat from which the rind has been removed.
    E. For the purposes of subheading 02.06 B I b), products in which the water/protein ratio in the meat (nitrogen
         content x 6,25) is 2,8 or less shall be considered as "dried or smoked". The nitrogen content shall be
         determined according to ISO method 937-1978.
3 . A. For the purposes of heading No 02.01 , the following expressions shall have the meanings hereunder assigned to
          them :
         (a) "Carcases ", for the purposes of subheadings 02.01 A IV a) 1 and b) 1 : whole carcases of the slaughtered
              animals after having been bled, eviscerated and skinned, imported with or without the heads, with or
              without the feet and with or without the other offals attached. Where carcases are imported without the
              heads, the latter must have been separated from the carcase at the atloido-occipital joint. When imported
              without the feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints;
         (b) "Half-carcases", for the purposes of subheadings 02.01 A IV a) 1 and b) 1 : the product resulting from the
              symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral
              vertebra and through the centre of the sternum and of the ischio-pubic symphysis;            ,
           (c) "Short-forequarters", for the purposes of subheadings 02.01 A IV a) 2 and b) 2 : the anterior part of the
               carcase with or without the breast including all the bones and the shoulders, scrag and middle neck, cut at
               right-angles to the backbone with a minimum of five and a maximum of seven pairs of whole or cut
               ribs;
           (d) "Short forequarter", for the purposes of subheadings 02.01 A IV a) 2 and b) 2: the anterior part of the
               half-carcase with or without the breast including all the bones and the shoulder, scrag and middle neck, cut
               at right-angles to the backbone with a minimum offive and a maximum of seven whole or cut ribs:
 ---pagebreak--- No L 331 / 24                           Official Journal of the European Communities                              9 . 12 . 85
         (e) "Chines and/or best ends ", for the purposes of subheadings 02101 A IV a) 3 and b) 3 : the remaining part of
             the carcase after the legs and short forequarters have been removed with or without the kidneys; the chines
             when separated from the best ends must include a minimum offive lumbar vertebrae; the best ends when
             separated from the chines must include a minimum of five pairs of whole or cut ribs;
         (f) "Chine and/or best end", for the purposes of subheadings 02.01 A IV a) 3 and b) 3 : the remaining part of
             the half-carcase after the legs and short forequarters have been removed with or without the kidney, the
             chine when separated from the best end must include a minimum of five lumbar vertebrae; the best end
             when separated from the chine must include a minimum 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 of subheadings 02.01 A IV a) 4 and b) 4: the rear part of the half-carcase
             comprising all the bones and the leg and cut at right-angles to the backbone at the sixth lumbar vertebra just
             under the ilium or at the fourth sacral vertebra through the ilium anterior to the ischio-pubic symphysis.
    B. In determining the number of whole or cut ribs referred to in paragraph A, only those attached to the backbone
        shall be taken into consideration.
4. Fort the purposes of subheading 02.02 B II f), "goose or duck paletots " shall be taken to mean geese or ducks
    plucked and completely drawn, without heads or feet, with carcase bones (breastbone, ribs, backbone and sacrum)
    removed but with the femurs, tibias and humeri.
5. In accordance with Regulation (EEC) No 3324/80, the import duty applicable to mixtures falling within this
    Chapter shall be calculated as follows:
    (a) in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that
        component applies;
    (b) in other mixtures, the rate applicable shall be that of the component which results in the highest amount of
        import duty.
6 . (a) "Seasoned meat" of poultry, swine or bovine animals, excluding the products described in paragraph (c), falls
        within subheadings 16.02 B I, 16.02 B III a) and 16.02 B III b) 1 aa) respectively. "Seasoned meat" shall be
        uncooked meat that has been seasoned either in depth or over the whole surface of the product with seasoning
        either visible to the naked eye or clearly distinguishable by taste.
    (b) Fresh, chilled or frozen meat of sheep or goats falling within subheading 02.01 A IV includes meat, the
        seasoning of, which does neither penetrate in depth nor is applied over the whole surface of the product or is
        neither visible to the naked eye nor clearly distinguishable by taste, or can be removed.
    (c) However, products falling within subheadings 02.06 B I, 02.06 CI a) and 02.06 C II a) to which seasoning has
        been added during the process of preparation continues to fall within the said subheadings provided that the
        addition of seasoning has not changed their character of product falling within heading No 02.06.
7. (a) For the purposes 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 shall fall within subheading 02.02 B II g).
 ---pagebreak--- 9 . 12 . 85                                             Official Journal of the European Communities                                                             No L 331 / 25
                                                                                                                                                           Rate of duty
        Heading                                                                                                                                 Autonomous
         number                                                             Description                                                               %            Conventional
                                                                                                                                                   or levy                 %
                                                                                                                                                     ( L)
             1                                                                     2                                                                   3                    4
         02.01              Meat and edible offals of the animals falling within heading No 01.01 , 01.02 ,
                            01.03 or 01.04 , fresh , chilled or frozen :
                            A. Meat :
                                  I. Of horses , asses , mules and hinnies                                                                           16                     8
                                 II . Of bovine animals :
                                       a ) Fresh or chilled :
                                           1 . Carcases , half-carcases or "compensated" quarters                                                    20                    (a)
                                                                                                                                                 + ( L)-C )
                                           2 . Separated or unseparated forequaters                                                                  20                    (a)
                                                                                                                                                 + ( L )(*)
                                           3 . Separated or unseparated hindquaters . :                                                              20                    (a)
                                                                                                                                                 + ( L) (*)
                                           4.  Other :
                                               aa ) Unboned ( bone-in )                                                                              20                    (a)
                                                                                                                                                 + ( L )(*)
                                               bb ) Boned or boneless                                                                                20                    (a)
                                                                                                                                                 + ( L) (* )
                                       b ) Frozen :
                                           1 . Carcases , half-carcases , or "compensated" quaters                                                   20                 ( a) ( b)
                                                                                                                                                 + ( L) (*)
                                           2 . Separated or unseparated forequaters                                                                  20                 (a) (b)
                                                                                                                                               + ( L ) ( c )(»)
                                           3 . Separated or unseparated hindquaters                                                                  20                 (a) (b)
                                                                                                                                                 + (L )(*)
                                           4.  Other :
                                               aa ) Unboned ( bone-in )                                                                              20                 (a) (b)
                                                                                                                                                 + (L) n
                                               bb ) Boned or boneless :
                                                       1 1 . Forequarters , whole or cut into a maximum of five
                                                               pieces, each quarter being in a single block ; "compen­
                                                               sated" quarters in two blocks , one of which contains the
                                                               forequarter, whole or cut into a maximum of five
                                                               pieces , and the other , the hindquarter , excluding the
                                                               tenderloin , in one piece                                                             20                 ( 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 % 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 authorities .
(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 11 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---  No L 331 / 26                                          Official Journal of the European Communities                                9 . 12 . 85
\I.                                                                                                                     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 :
I                                         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 )               —
II                                        5.   Bellies and parts thereof                                      ' 20 ( L )               —
II                                        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 :                                                ||II
ll                                        1.   Carcases or half-carcases                                       '20 ( L )              20
\                                         2 . Short forequarters                                                20 ( L )              20
                                          3.   Chines and / or best ends                                        20 ( L )              20
Il                                        4 . Legs                                                              20 ( L )              20
Il                                        5.   Other :                                                     ||
||                                             aa ) Unboned ( bone-in )                                         20 ( L )              20
                                               bb ) Boned or boneless                                           20 ( L )              20
                                     b ) Frozen :
li                                        1.   Carcases or half-carcases                                        20 ( L )              20
ll                                        2 . Short forequarters                                                20 ( L )              20
||                                        3.   Chines and / or best ends                                   .    20 ( L )              20
li                                        4 . Legs                                                             20 ( L )          -    20
II                                        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 :
ll                                  a ) Of horses , asses , mules and hinnies                                     16                  10
                                    b ) Of bovine animals :
li                                        1.   Livers                                                             20                   7
                                         2.    Other                                                              20                   4
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- 9 . 12 . 85                            Official Journal of the European Communities                                No L 331 / 27
ll                                                                                                           Rate of duty
     Heading                                                                                       Autonomous
      number                                           Description                                      %            Conventional
                                                                                                     or levy              %
                                                                                                       ( L)
         1                                                 2                                             3                4
      02.01   B.  II . c )   Of domestic swine :
     (cont'd)
                             1 . Heads and parts thereof                                             20   ( L)             4
                             2.   Feet or tails                                                      20   (L)              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 all
                                  attached                                                           20 ( L )              4
                             7.   Other                              .                               20 ( L )              4
                         d ) Other                                                                     12                  3
      02.02   Dead poultry ( that is to say, fowls, ducks, geese, turkeys and guinea fowls) and
              edible offals thereof ( except liver), fresh , chilled or frozen :
              A. Whole poultry :
                      I. Fowls :
                         a ) Plucked and gutted , with heads and feet, known as "83 %
                             chickens"                                                               18 ( L ) .           —
                         b ) Plucked and drawn , without heads and feet but with hearts , livers
                             and gizzards , known as "70 % chickens"                                 18 ( L )
                         c ) Plucked and drawn , without heads and feet and without hearts ,
                             livers and gizzards , known as "65 % chickens"                          18 ( L )
                    II . Ducks :
                         a ) Plucked , bled , gutted but not drawn , with heads and feet, known as
                             " 85 % ducks"                                                           18 ( L ).
                         b ) Plucked and drawn , without heads and feet but with hearts , livers
                             and gizzards , known as "70 % ducks"                                    18 ( L )             —
                         c) Plucked and drawn , without heads and feet and without hearts ,
                             livers and gizzards , known as "63 % ducks"                             18 ( L )
                   III . Geese :
                         a)  Plucked , bled , not drawn , with heads and feet , known as "82 %
                             geese"                                                                  18 ( L )             —
                         b ) Plucked and drawn , without heads and feet , with or without hearts
                             and gizzards , known as "75 % geese"                                    18 ( L )
                   IV . Turkeys :
                         a ) Plucked and drawn , without heads and feet but with necks , hearts ,
                             livers and gizzards , known as " 80 % turkeys"                          18 ( L )             —
                         b ) Plucked and drawn , without heads and feet and without necks ,
                             hearts , livers and gizzards , known as "73 % turkeys"                  18 ( L )
                   V.    Guinea fowls                                                                18 ( L )             —
 ---pagebreak--- No L 331 / 28                         Official Journal of the European Communities                                      9 . 12 . 85
||                                                                                                          Rate of duty
   Heading                                                                                         Autonomous
    number                                           Description                                        %           Conventional
                                                                                                     or levy              %
                                                                                                       (L)
      1                                                   2                                             3                  4
    02.02     B. Poultry cuts (excluding offals):
   (cont'd)
                    I. Boned or boneless . . .                                                       18  (L)
                       a ) Of geese                                                                  18  ( L)
                       b ) Of turkeys                                                                18  (L)
                       c) Of other poultry                                                           18  (L)
                  11 . 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                 to
              B. Of game                                                                                7                  3
              C.  Other :
                   I. Whale and seal meat ; frogs' legs                                                19                 10
                  II . Other                                                                           19                 14
 ---pagebreak--- 9 . 12 . 85                           Official Journal of the European Communities                                  No L 331 / 29
             \                                                                                                Rate of duty
     Heading                                                                                       Autonomous
     number                                           Description                                       %             Conventional
                                                                                                     or levy                 %
                                                                                                       ( L)
         1                                                2                                              3                   4
      02.05  Pig fat free of lean meat and poultry fat (not rendered or solvent-extracted), fresh,
             chilled , frozen , salted , in brine, dried or smoked:
             A. Subcutaneous pig fat:
                   I. Fresh , chilled , frozen , salted or in brine                                  22 ( L )                —
l                 II .  Dried or smoked                                                              22 ( L )                —
             B. Pig that                          fatbheading     , falling
                                                                        other    . . than            22 (L )
                                                                                                             . A within      . .. .
                                                                                                                             —
             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                                              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 . Bellies and parts thereof                                            25   (L )               —
                            5.   Other :                                                           \
                                 aa )    Boned or boneless                                           25 ( L )
                                 bb)     Other .                                                     25 (L )                 —
                  II .  Offals :
I                       a) Heads and parts thereof                                                   25   ( L)               —
                        b ) Feet or tails                                                            25   (L)                —
                        c) Kidneys                                                                   25   (L)                —
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 )             ;   L
                        g) Other                                                                     25 ( L )
 ---pagebreak--- No L 331 / 30                                       Official Journal of the European Communities                      9 . 12 . 85
||||                                                                                                      Rate of duty
    Heading                                                                                      Autonomous
    number                                                             Description                     %          Conventional
                                                                                                   or levy              %
                                                                                                      (L)
        1                                                                   2                          3                 4
02.06                 C.    Other :
   (cont'd)
                              I. Of bovine animals :
                                  a)    Meat :
                                        1 . Unboned ( bone-in )                                      24
                                                                                                  + ( L) (* )
                                        2.    Boned or boneless                                      24
                                                                                                  + ( L) (* )
                                  b ) Offals                                                         24                  20
                             I. Of sheep and goats :
                                  a)    Meat :
                                        1 . Unboned ( bone-in )                                    24 ( L )              —
                                        2.    Boned or boneless                                    24 ( L )
                                  b)    Offals                                                       24
                            III . Other                                                .             24                  —
  (*) In certain conditions a levy is applicable in addition to the customs duty .
 ---pagebreak--- 9 . 12 . 85                                          Official Journal of the European Communities                                                        No L 331 / 31
                                                                                CHAPTER 3
                                                          FISH , CRUSTACEANS AND MOLLUSCS
Note
This Chapter does not cover :
( a ) Marine mammals ( heading No 01.06 ) or meat thereof ( heading No 02.04 or 02.06 );
( b ) Fish ( including livers and roes thereof), crustaceans and molluscs , dead , unfit or unsuitable for human
       consumption by reason of either their species or their condition ( Chapter 5 ); or
( c) Caviar or caviar substitutes ( heading No 16.04 ).
                                                                                                                                                   Rate of duty
       Heading                                                                                                                           Autonomous
        number                                                          Description                                                            %           Conventional
                                                                                                                                            or .levy              %
                                                                                                                                               (L)
              1                                                               2                                                                 3                  4
        03.01           Fish , fresh ( live or dead ), chilled or frozen :
                        A.   Freshwater fish :
                               I. Trout and other salmonidae :                                                                        \I
                                   a)    Trout                                                                                                 16                 12
Il                                 b ) Salmon                                                                                                  16                  2
Il                                 c) Lake white fish                                                                                         Free                 8
Il                                 d ) Other                                                                                                  Free                10
                              II . Eels ( Anguilla spp )                                                                                       10                  3
Il                           III . Carp                                                                                                        10                  8
I                            IV . Other                                                                                                       Free                (a)
I                       B.   Saltwater fish :
                               I. Whole , headless or in pieces :                                                                     I
                                   a ) Herring :                                                                                      \\
I                                         1 . From 15 February to 15 June:
                                               aa ) Fresh or chilled                                                                          Free               Free
                                               bb ) Frozen                                                                                    Free               Free
Il                                       2.    From 16 June to 14 February :                                                          I
II                                             aa ) Fresh or chilled                                                                        20 ( b )         15 ( b ) ( c)
Il                                             bb ) Frozen                                                                                  20 ( b )         15 ( b ) ( c )
                                   b ) Sprats :                                                                                       IlIl
II                                        1 . From 15 February to 15 June                                                                     Free             . Free
I                                        2 . From 16 June to 14 February                                                                       20                 13
(a)   See Annex .
( b) Subject to compliance with the reference price. A countervailing tax is provided for in the case of non-compliance with the reference price.
(c) Duty exemption within the limits of an annual tariff quota of 34 000 tonnes to be granted by the competent authorities and subject to compliance with the reference
      price .
 ---pagebreak---  No L 331 / 32                                       Official Journal of the European Communities                                                                  9 . 12 . 85
                                                                                                                                                      Rate of duty
      Heading                                                                                                                              Autonomous
      number                                                           Description                                                                o/
                                                                                                                                                   /o          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                           \
II                                          No 16.04 ( a ):
Il                                          aa ) Whole :                                                                                                     II
||                                                 11 . Yellowfin tuna ( Thunnus albacares ):                                                                II
li                                                        aaa ) Weighing not more than 10 kg each                                           25 ( b ) ( c)        22 ( c) ( d )
Il                                                        bbb ) Other                                                                       25 ( b ) ( c)        22 ( c) ( d )
li                                                 22 . Albacore (Thunnus alalunga)                                                         25 ( b ) ( c)        22 ( c) ( d )
Il                                                 33 .   Other                                                                             25 ( b ) ( c)        22 (c) ( d )
                                            bb) Gilled and gutted:                                                                      ||
                                                   11 . Yellowfin tuna ( Thunnus albacares ):                                           III.                         !
II                                                        aaa ) Weighing not more than 10 kg each                                           25 ( b ) ( c )       22 ( c) ( d )
li                                                        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'):                                                       lli
II                                                 11 . Yellowfin tuna ( Thunnus albacares):                                            IIl
                                                          aaa ) Weighing not more than 10 kg each                                           25 ( b ) ( c)       22 ( c) ( d )
                                                          bbb ) Other . .                                                                   25 ( b ) ( c)       22 ( c) ( d )
II                                                 22 . Albacore (Thunnus alalunga )                                                        25 ( b ) ( c)       22 ( c) (d )
II                                                 33 .   Other                                                                             25 ( b ) ( c)       22 (c) ( d ) ,
                                       2.   Other                                                                                             25 ( c)           22 (c) ( d )
                                  d) Sardines (Sardina pilchardus):
II                                     1 . Fresh or chilled                                                                                     25                    23
                                       2 . Frozen                                                                                               25                    23
                                  e ) Sharks:
Il                                     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--- 9 . 12 . 85                        Official Journal of the European Communities                         No L 331 / 33
                                                                                                  Rate of duty
     Heading                                                                              Autonomous
      number                                      Description                                  /o         Conventional
                                                                                            or levy             %
                                                                                              (L)
         1                                             2                                       3                4
      03.01   B. 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
                    1)   Whiting ( Merfangus merlangus):
                         1.   Fresh or chilled                                                15                15
                         2.   Frozen                                                          15                15
                    m ) Ling (Molva spp):
                         1.   Fresh or chilled                                                15                15
                         2.   Frozen                                                          15                15
                    n ) Alaska pollack ( Theragra chalcogramma ) and pollack ( Pollachius
                         pollachius) :
                         1.   Fresh or chilled                                                15                15
                         2.   Frozen                                                          15                15
                    o ) Mackerel ( Scomber scombrus , Scomber japonicus and Orcynopsis
                         unicolor):
                         1.   From 15 February to 15 June :
                              aa ) Fresh or chilled                                          Free              Free
                              bb ) Frozen                                                    Free              Free
                         2.   From 16 June to 14 February :
                              aa ) Fresh or chilled                                           20                20
                              bb ) Frozen                                                     20                20
                    p) Anchovies (Engraulis( spp):
                         1.   Fresh or chilled                                                15                15
                         2.   Frozen                                                          15                15
 ---pagebreak---    No L 331 / 34                                     Official Journal of the European Communities                                                                 9 . 12 . 85
                                                                                                                                                      Rate of duty
       Heading                                                                                                                             Autonomous
       number                                                            Description                                                              %           Conventional
                                                                                                                                              or levy               %
                                                                                                                                                 ( L)
           1                                                                   2                                                                   3                 4
        03.01            B.    I. q ) Plaice ( Pleuronectes platessa ):
      (cont'd)                              1.   Fresh or chilled                                                                                15                  15
                                            2.   Frozen                                                                                         15                   15
                                    r)    Flounder ( Platichthys flesus ):
                                            1.   Fresh or chilled                                                                               15                   15
                                            2.   Frozen                                                                                         15                   15
                                    s)    Sea bream of the species Dentex dentex and Pagellus spp :                                                        \
                                            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 ):                                                                                      ll
                                            1.   Fresh or chilled                                                                               15                  15
                                           2.    Frozen                                                                                         15                  15
                                    v)    Ray's bream ( Brama spp ):                                                                   lill
                                            1.   Fresh or chilled                                                                               15                  15
                                           2.   Frozen                                                                                          15                  15
                                    w ) Monkfish (Lophius spp):                                                                        ||
                                           1.   Fresh or chilled                                                                                15                  15
                                           2.   Frozen                                                                         7 . .            15                  15
                                   x) 1 Blue whiting (Micromesistius poutassou or Gadus poutassou ) ....                                        15                  15
                                   y ) Other                                                                                                    15                  15
                             11 .  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
                                           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
                                         11 . Of plaice ( Pleuronectes platessa)                                                               18                   15
                                         12 . Of flounder (Platichthys flesus)                                                                 18                  15
                                         13 . Of herring                                                               !                       18                  15
                                         14 . Of megrim ( Lepidorhomus 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 % for cod 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--- 9 . 12 . 85                                        Official Journal of the European Communities                                                 No L 331 / 35
||                                                                                                                                        Rate of duty
       Heading                                                                                                                   Autonomous
       number                                                        Description                                                      0/
                                                                                                                                       /0         Conventional
                                                                                                                                   or levy             %
                                                                                                                                     (L)
           1  ■                                                            2                                                           3               4
        03.02        Fish , dried , salted or in brine ; smoked fish , whether or not cooked before or
                     during the smoking process:
                     A. Dried , salted or in brine :
                            I. Whole , headless or in pieces:
                                    a ) Herring                                                                                      12                12
                                    b ) Cod (Gadus morhua , Boreogadus saida , Gadus ogac)                                           13               13(a )
II                                  c) Anchovies ( Engraulis spp )                                                       : . . .     15                10
                                    d ) Atlantic halibut ( Hippoglossus hippoglossus)                                                15                —
II                                  e ) Salmon , salted or in brine                                                                  15                11
II                                  f)   Other                                                                                       15                12
                           II .     Fillets :                                                                                    \I
II                                  a ) Of cod ( Gadus morhua , Boreogadus 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
l-l                                 d ) Other                                                                                        18                16
li                   B. Smoked , whether or not cooked before or during the smoking process :                                                   I
                                I. Herring                                                                                           16                10
                               II . Salmon                                                                                           16                13
li                           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
II                         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 :
Il                              I. Crawfish                                                                                          25                (b)
II                             II . Lobsters (Homarus spp):                                                                                     II
                                    a ) Live                                                                                         25                 8
Il                                  b ) Other :                                                                                  IIII
II                                       1.   Whole                                                                                  25                 8
II                                       2.   Other :                                                                            IIII
                                              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--- No L 331 / 36                          Official Journal of the European Communities                                    9 . 12 . 85
||                                                                                                         Rate of duty
    Heading                                                                                        Autonomous
      number                                           Description                                     %           Conventional
                                                                                                     or levy              %
                                                                                                       (L)
        1                                                  2                                            3                 4
      03.03    A.  III . Crabs and freshwater crayfish:
    (cont'd)             a) Crabs of the species Paralithodes camchaticus , Chionoecetes spp and
li                            Callinectes sapidus                                                      18                  8
II                       b ) Edible crabs ( Cancer pagurus)                              . ;           18                 15
||                       c) Other                                                                      18                 15
||                 IV. Shrimps and prawns:                                                                       ||
II                       a) Prawns and shrimps of the Pandalidae family                                18                 12
II                       b) Shrimps of the genus Crangon :                                         IIIl
\\                            1 . Fresh , chilled or simply boiled in water                            18                 18
                              2.  Other                                                                18                 18
              c )        Other         ...... .........        ..............                          18                 18
                    V. Other :                                                                                   I
II                       a) Norway lobsters (Nephrops norvegicus):                                 II\
                              1.  Frozen                                                               14                 12
                              2.  Other                                                                14                 12
li                       b ) Other                                                         .           14                 12
||             B. Molluscs :
||                   I. Oysters :                                                                  Il
Il                       a) European flat oysters weighing not more than 40 g each                    Free              Free
                         b ) Other                             '                                       18                 18
                    II . Mussels                                                                       10                 10
II                 III . Snails , other than sea snails                                                 6               Free
li                 IV . Other :                                                                    I                         •
                         a ) Frozen :                                                              I\
||                            1 . Squid :                                                                        \
Il                                aa ) Loglio spp                                                       8                  6
                                  bb ) Todarodes sagittatus                                             8                 6
II                                cc) Illex spp                                                         8                 8
                                  dd ) Other                                                            8                  8
Il                            2 . Cuttle-fish of the species Sepia officinalis, Rossia macrosoma , \
                                  Sepiola rondeleti                                                     8                  8
                              3 . Octopus                                                               8                 8
Il                            4. Coquilles St Jacques (Pecten maximus)                                  8                  8
Il                            5 . Striped venus and other species of the family Veneridae               8                  8
                             .6 . Other                                                                8                  8
                         b ) Other                                                                 \
                              1 . Squid:
                                  aa ) Loglio spp                                                      8                  6
                                  bb ) Todarodes sagittatus                                            8                  6
                                  cc) Illex spp                                                        8                   8
  ***
                                  dd ) Other                                                           8                  8
                              2.  Other                                                                8                  8
 ---pagebreak--- 9 . 12 . 85                               Official Journal of the European Communities                                No L 331 / 37
                                                              CHAPTER 4
DAIRY PRODUCE ; BIRDS' EGGS ; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE
                                                     SPECIFIED OR INCLUDED
Notes
1 . The expression "milk" means full cream or skimmed milk , buttermilk, whey , curdled milk, kephir, yoghourt and
     other fermented or acidified milk .
2 . Milk and cream put up in hermetically sealed cans are regarded as preserved within the meaning of heading No
     04.02 . However, milk and cream are not regarded as so preserved merely by reason of being pasteurised , sterilised
     or peptonised , if they are not put up in hermetically sealed cans .
Additional Notes
1 . The term "cans ", as used in Note 2 to this Chapter, shall be taken to apply only to such containers of a net capacity
     not exceeding 5 kg.
2 . The expression "special milk for infants ", as used in subheading 04.02 B I a), shall be taken to mean products free
    from pathogenic and toxigenic germs and containing per gram less than 1 0 000 revivifiable aerobic bacteria and
     less than two coliform bacteria.
3 . For the purpose of calculating the fat content of products falling within subheadings 04.02 Bib) and B II b), the
     weight of any added sugar shall be disregarded.
4. , Levy applicable to certain mixtures falling within this Chapter:
     The levy applicable to mixtures falling within this Chapter and composed of products classified under subheading
     04.01 B, 17.02 A or 21.07 F 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 classification of the mixtures.
\\                                                                                                              Rate of duty
      Heading                                                                                          Autonomous
      number                                            Description                                        %            Conventional
                                                                                                         or levy             %
                                                                                                           (L)
          1                                                 2                                               3                4
       04.01       Milk and cream, fresh , not concentrated or sweetened :
                   A. Of a fat content, by weight, . not exceeding 6% :
                         I. Yoghourt, kephir, curdled milk, whey, buttermilk and other fermented
                             or acidified milk:
                             a) In immediate packings of a net capacity of two litres or less ....       16 (L )
                             b)  Other                                                                   16 ( L )
                                                                                                                             =
        -
                        II . Other:
                             a) In immediate packings of a net capacity of two litres or less and of a
                                 fat content, by weight:                                                              \
                                 1 . Not exceeding 4%                                                    16 ( L )            —
ll                               2 . Exceeding 4%                                                        16 ( L)             —
            <
                             b) Other , of a fat content, by weight:
                                 1 . Not exceeding 4%                                                    16 ( L )
                                 2.   Exceeding 4%                                                       16 (L )
 ---pagebreak---  No L 331 / 38                                         Official Journal of the European Communities                                        9 . 12 . 85
I                                                                                                            •
                                                                                                                              Rate of duty
       Heading                                                                                                   Autonomous
        number                                                           Description                                    %             Conventional
                                                                                                                     or levy                %
                                                                                                                       (I)
            1                                                                 2                                         3                    4   1
        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 %                                                         i         16 ( L )                —
        04.02            Milk and cream, preserved, concentrated or sweetened :
||                       A. Not containing added sugar:
                                I. Whey                                                                             18 ( L)                 —
li                             II . Milk and cream , in powder or granules:                                      ||||
Il                                  a ) In immediate packings of a net capacity of 2,5 kg or less and of a fat                     II
                                        content , by weight :
II                                       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)                —
Il                                  b ) Other, of a fat content, by weight:                                      \
Il                                       1 . Not exceeding 1,5%                                                     18  (L)                 —
II                                      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:
li                                  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:                                                         1
                                    a) Special milk for infants , in hermetically sealed containers of a net
Il                                      capacity of 500 g or less and of a fat content, by weight, exceeding                '
                                                                                                                                   l
                                        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   I
II                                            fat content, by weight:
                                              aa) Not exceeding 1,5 %                                               23 ( L )                —
li                                            bb) Exceeding 1,5 % but not exceeding 27 %                            23 ( L )                —
                                              cc) Exceeding 27 %                                                    23 ( L )                —
II                                      2 . Other , of a fat content , by weight :
Il                                            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--- 9 . 12 . 85                                            Official Journal of the European Communities                                                         No L 331 / 39
ll                                                                                                                                                  Rate of duty
      Heading                                                                                                                            Autonomous
       number                                                            Description                                                           %              Conventional
                                                                                                                                            or levy                   %
                                                                                                                                               (L )
           1                                                                   2                                                                3                     4
        04.02            B. II . Milk and cream , other than in powder or granules :
      (cont'd)
                                    a) In immediate packings of a net capacity of 2,5 kg or less and of a fat
                                           content, by weight, not exceeding 9,5 %                                                          23 ( L )                  —
                                    b) Other, of a fat content by weight:
ll                                         1 . Not exceeding 45 %                                                                           23 ( L )                  —
                                           2 . Exceeding 45 %                                                                               23 ( L )                  —
        04.03            Butter :
ll                       A. Of a fat content, by weight, not exceeding 85 %                                                                 24 ( L)                   —
                       B.                             Other                                                     .                 .         24 ( L )
                                                                                                                                                       .              —
                                                                                                                                                                            .   .
        04.04            Cheese and curd :
                         A. Emmentaler, Gruy&re, Sbrinz, Bergkase, Appenzell , Vacherin fribourgeois
                              and T&te 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
ll                       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 )                  —
\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 % :                                                        IIIl
\                                          1;    Cheddar                                                                                    23 ( L )               ( d) ( e )
                                           2.    Other                                                                                      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 IS 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 :
     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 1 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--- No L 331 / 40                                       Official Journal of the European Communities                                                                9 . 12 . 85
                     I                                                                                                                              Rate of duty
      Heading                                                                                                                             Autonomous
       number                                                           Description                                                             o/
                                                                                                                                                 /o         Conventional
                                                                                                                                             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 )
                                   b) Other                                                                                                 12 ( L )
                            II . Other eggs                                                                                                    12
                       B. Eggs , not in shell ; egg yolks :
                              I. Suitable for human consumption :
                                   a ) Eggs , not in shell :
                                       1 . Dried                                                                                            22 ( L )
                                       2 . Other                                                                                            22 ( L )
                                   b) Egg yolks:
                                       1 . Liquid                                          -                                                22 ( L )
                                       2 . Frozen                                                                                           22 (L )
                                       3 . Dried                                                                                            22 ( L )
                           II . Other ( b )                                                                                                  Free                Free
      04.06            Natural honey                                                                                                          30                  27
      04.07            Edible products of animal origin, not elsewhere specified or included                                                  12                  —
  ( a ) Only poultry eggs which fulfil the conditions stipulated by the competent authorities are eligible for entry under this subheading.
  (b) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 9 . 12 . 85                                Official Journal of the European Communities                               No L 331 / 41
                                                                 CHAPTER S
                        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, wfiole and pieces thereof, and animal
          blood , liquid or dried );
     (b) Hides or skins (including furskins) other than goods falling within heading No 05.05 or 05.07 and parings and
          similar waste of raw hides or skins falling within heading No 05.15 ( Chapter 41 or 43 );
     (c) Animal textile materials , other than horsehair and horsehair waste (Section XI ); or
     (d ) Prepared knots or tufts for broom or brush making (heading No 96.01 ).
2 . For the purposes of heading No 05.01 , the sorting of hair by length (provided the root ends and tip ends
    respectively are not arranged together) shall be deemed not to constitute working.
3 . Throughout the Tariff elephant , mammoth , mastodon , walrus, narwhal and wild boar tusks , rhinoceros horns and
    the teeth of all animals are regarded as ivory.
4 . Throughout the Tariff the expression "horsehair" means hair of the manes and tails of equine or bovine
     animals .
                                                                                                                Rate of duty
      Heading                                                                                           Autonomous
      number                                              Description                                        %          Conventional
                                                                                                          or levy             %
                                                                                                          . (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--- No L 331 / 42                               Official Journal of the European Communities                                       9 . 12 . 85
II                                                                                                                Rate of duty
      Heading                                                                                             Autonomous
       number                                              Description                                        %             Conventional
                                                                                                            or levy              %
                                                                                                              (L)
          1                                                    2                                               3                  4
       05.07        Skins and other parts of birds, with their feathers or down, feathers and parts of
                    feathers (whether or not with trimmed edges) and down, not further worked than
                    cleaned, disinfected or treated for preservation; powder and waste of feathers or
                    parts of feathers:
                    A. Bed feathers ; down :
I                         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               Free
       05.09        Ivory, tortoise-shell, horns, antlers, hooves, nails, claws and beaks, unworked or
                    simply prepared but not cut to shape, and waste and powder of these products;
                    whalebone and the like, unworked or simply prepared but not cut to shape, and
                    hair and waste of these products                                                         Free                (a)
                                                                                                        '
     [05.10]
     [05.11 ]                                                                  >
       05.12        Coral and similar substances, unworked or simply prepared but not otherwise
                    worked; shells, unworked or simply prepared but not cut to shape; powder and
                    waste of shells                                                                         Free               Free
       05.13        Natural sponges :
llA. Raw..........                        .... ............                                                 Free                 —
                    B.  Other                                                                                 8                  —
      05.14         Ambergris , castoreum, civet and musk; cantharides ; bile, whether or not dried ;
                    animal products, fresh, chilled or frozen, or otherwise provisionally preserved, of
                    a kind used in the preparation of pharmaceutical products                               Free               Free
      05.15         Animal products not elsewhere specified or included; dead animals of Chapter 1
                    or Chapter 3 , unfit for human consumption:
ll                  A. Fish , crustaceans and molluscs                                                      Free          •     (a)
                    B.  Other                                                                               Free               Free
  ( a ) See Annex .
 ---pagebreak--- 9 . 12 . 85                                Official Journal of the European Communities                                No L 331 / 43
                                                                SECTION II
                                                      VEGETABLE PRODUCTS
                                                                 CHAPTER 6
 LIVE TREES AND OTHER PLANTS ; BULBS , ROOTS AND THE LIKE ; CUT FLOWERS AND ORNAMENTAL FOLIAGE
Notes
1 . This Chapter covers only live trees and goods ( including seedling vegetables) of a kind commonly supplied by
     nursery gardeners or florists for planting or for ornamental use ; nevertheless it does not include potatoes , onions ,
     shallots , garlic and other products of Chapter 7 .
2 . Any reference in heading No 06.03 or 06.04 to goods of any kind shall be construed as including a reference to
     bouquets , floral baskets , wreaths and similar articles made wholly or partly of goods of that kind , account not
     being taken of accessories of other materials .
ll                                                                                                               Rate of duty
      Heading                                                                                            Autonomous
      number                                               Description                                        %          Conventional
                                                                                                           or levy             °/o
                                                                                                             (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 :
||                        I. Orchids , hyacinths , narcissi and tulips                                   *   18                 15
                         II . Other                                                                          15                 10
      06.02         Other live plants , including trees , shrubs , bushes , roots , cuttings and slips :
                    A. Unrooted cuttings and slips:
                          I.  Of vines                                                                      Free                —
\1                       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 :
       --                 I. From 1 June to 31 October                                                       24                 24
ll                       II . From 1 November to 31 May                                                      20              .  17
                    B.   Other                                                                               20                 —
 ---pagebreak--- No L 331 / 44                        Official Journal of the European Communities                                    9 . 12 . 85
||                                                                                                      Rate of duty
   Heading                                                                                     Autonomous
   number                                          Description                                      %           Conventional
                                                                                                 or levy              %
                                                                                                   (L)
      1                                                2                                            3                  4
    06.04     Foliage, branches and other parts (other than flowers or buds) of trees, shrubs,
              bushes and other plants, and mosses , lichens and grasses, being goods of a kind
              suitable for bouquets or ornamental purposes, fresh , dried , dyed , bleached ,
              impregnated or otherwise prepared :
              A.   Reindeer moss                                                                   10                Free
                                                                         t
              B.   Other :
|-I                  I. Fresh                                                                      12                 10
                    II . Not further prepared than dried                                           10                  4
                   III . Other                                                                     17                 —
 ---pagebreak--- 9 . 12 . 85                                            Official Journal of the European Communities                         No L 331 / 45
                                                                                CHAPTER 7
                                             EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
Note
In headings Nos 07.01 , 07.02 and 07.03 , the word "vegetables" is to be taken to include edible mushrooms, truffles ,
olives, capers, tomatoes, potatoes , salad beetroot , cucumbers, gherkins, marrows , pumpkins , aubergines , sweet
peppers , fennel , parsley, chervil , tarragon , cress , sweet marjoram (Majorana hortensis or Origanum majorana ),
horseradish and garlic .
Heading No 07.04 covers all dried , dehydrated or evaporated vegetables of the kinds falling within headings
Nos 07.01 to 07.03 , other than :
(a ) Dried leguminous vegetables , shelled (heading No 07.05 );
(b ) Ground sweet peppers ( heading No 09.04 );
(c) Flours of the dried leguminous vegetables of heading No 07.05 ( heading No 11.04);
(d ) Flour , meal and flakes of potato ( heading No 11.05 ).
Additional Note
 The expression "cultivated mushrooms ", as used in subheading 07.01 Q I, shall be taken to apply only to the following
cultivated mushrooms of the Psalliota (Agaricus) species: hortensis, alba or dispora and subedulis. Other species,
including those cultivated artificially (for example, Rhodopaxillus nudus and Polypurus tuberaster), fall within
subheading 07.01 Q IV.
                        |                                                                                             Rate of duty
        Heading                                                                                            Autonomous
        number                                                           Description                              o/
                                                                                                                   /o         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 :                                                        I
                                     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:
Il                             1.    Cauliflowers :                                                        Il
                                     a ) From 15 April to 30 November                                            17
                                                                                                              subject
                                                                                                            to a min.
                                                                                                           of 2 ECU
                                                                                                           per 100 kg
                                                                                                                net
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 331 / 46                         Official Journal of the European Communities                                         9 . 12 . 85'
              \                                                                                               Rate of duty
   Heading                                                                                         Autonomous
    number                                          Description                                           %            Conventional
                                                                                                       or levy               %
                                                                                                         ( L)
      1                                                   2                                                3                 4
    07.01     B.    I. b) From 1 December to 14 April                                                    12                  —
   (cont'd)                                                                                           subject
                                                                                                     to a min.
                                                                                                  of 1,40 ECU
                                                                                                   per 100 kg
                                                                                                        net
                    II . White cabbages and red cabbages                                                 15
                                                                                                      subject
                                                                                                    to a min.
                                                                                                  of 0,50 ECU
                                                                                                   per 100 kg
                                                                                                        net
                 III . Other                                                                             15                  —
li            C. Spinach                                                                                 13                  —
              D. Salad vegetables , including endive and chicory :
                    I. Cabbage lettuce :
                         a ) From 1 April to 30 November                                                 15
                                                                                                      subject
                                                                                                    to a min.
                                                                                                  of 2,50 ECU
                                                                                                   per 100 kg
                                                                                                       gross
                         b ) From 1 December to 31 March                                                 13
                                                                                                      subject
                                                                                                    to a min.
                                                                                                                     '
                                                                                                  of 1,60 ECU
                                                                                                   per 100 kg
                                                                                                       gross
                  II . Other                                                                            13                  —
||            E. Chard ( or white beet) and cardoons                                                     13                 —
              F. Leguminous vegetables , shelled or unshelled :
                   I. Peas :
                         a ) From 1 September to 31 May                                                  12                 10
||                      b ) From 1 June to 31 August                                                    17                  —
                  II . Beans ( of the species Phaseolus):
                        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--- 9 . 12 . 85                                            Official Journal of the European Communities                             No L 331 / 47
||                                                                                                                        Rate of duty
       Heading                                                                                                Autonomous
        number                                                            Description                                 %           Conventional
                                                                                                                   or levy             %
                                                                                                                     (L)
            1                                                                   2                                     3                4
        07.01             G. II . Carrots and turnips                                                                17
       (cont'd)
                               III . Horse-radish ( Cochlearia armoracia )                                           17                15
                               IV . Other                                                             .              17                —
II                        H. Onions , shallots and garlic                                                            12                12
                          IJ . Leeks and other alliaceous plants ( for example , chives , Welsh onions) ....         13                —
I                         K. Asparagus                                                                               16                16
                          L. Artichokes                                                                              13                —
||                        M. Tomatoes :                                                                                         \
                                 I. From 1 November to 14 May                                                        11
                                                                                                               subject to
                                                                                                                  a min.
                                                                                                               of 2 ECU
                                                                                                              per 100 kg
                                                                                                                  net ( a )
                                II . From 15 May to 31 October                                                       18
                                                                                                               subject to
                                                                                                                  a min.
                                                                                                             of 3,50 ECU
                                                                                                              per 100 kg
                                                                                                                  net ( a )
                          N. Olives :
I-I                              I. For uses other than the production of oil ( b )                                   7                —
                                II . Other                                                                         7 (L)               —
ll                        O. Capers                                                               . .                 7                —
                          P. Cucumbers and gherkins :
                                 I. Cucumbers :
Il                                   a ) From 1 November to 15 May                                                16 ( a )             —
                                     b ) From 16 May to 31 October                                              • 20 ( a )             20
                                II . Gherkins                                                                        16                —
                          Q. Mushrooms and truffles :
||                               I. Cultivated mushrooms                                                             16
                                II . Chantarelles                                                                    10                 4
                               III . Flap mushrooms                                                                  10                 7
                               IV . Other                                                                            10                 8
                          R. Fennel                                                    \                             12                10
Il                        S. Sweet peppers                                                                           11                 9
Il                        T. Other :                                                                                            \
Il                               I. Courgettes                                                                     16 ( a )            —
Il                              II . Aubergines                                                                    16 ( a )            —
                               III . Other                                                                           16                —
        07.02             Vegetables ( whether or not cooked ), preserved by freezing:
Il                        A. Olives                                                                                  19                19
                          B. Other                                                                                   19                18
( a ) In certain conditions a countervailing tax is provided for in addition to the customs duty .
( b ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 331 / 48                                        Official Journal of the European Communities                                 9 . 12 . 85
I                                                                                                                     Rate of duty
       Heading                                                                                                Autonomous
        number                                                          Description                                %          Conventional
                                                                                                                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 ( of the species Phaseolus)            10                 3
                               II . Lentils                                                                        7                 2
                             III . Other                                                                          7                  5
                        B. Other :
                                 I. Peas (including chick peas) and beans ( of the species Phaseolus)             10                 3
                               II . Lentils                                                                       7                  2
                             III . Other                                                                          7                  5
        07.06           Manioc, arrowroot, salep, Jerusalem artichokes , sweet potatoes and other similar
                        roots and tubers with high starch or inulin content, fresh or dried, whole or
                        sliced; sago pith :
                        A. Manioc , arrowroot , salep and other similar roots and tubers with high starch
                             content , excluding sweet potatoes :
                                 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--- 9 . 12 . 85                                            Official Journal of the European Communities                            No L 331 / 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 .
II                                                                                                                       Rate of duty
       Heading                                                                                                 Autonomous '
        number                                                            Description                               %            Conventional
                                                                                                                 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
ll                        D. Avocados                                                                               12                  8
Il                        E.   Coconuts                                                                              2                 2
li                        F.   Cashew nuts                                                                           5       x        Free
Il                        G. Brazil nuts                                                                             5                Free
                          H. Other                                                                                  12                  6
        08.02             Citrus fruit , fresh or dried:
||                        A. Oranges:
II                             I. Sweet oranges , fresh :                                                      II
ll                                   a ) From 1 April to 30 April                                                15 ( b )              13
ll                                   b) From 1 May to 15 May                                                     15 ( b )               6
ll                                   c) From 16 May to 15 October                                                15 ( b )               4
II                                   d ) From 16 October to 31 March                                             20 ( b )              —
ll                             II .  Other :
li                                   a ) From 1 April to 15 October                                                 15                 15
||                                   b ) From 16 October to 31 March                                                20                 —
                          B. Mandarins ( including tangerines and satsumas ); Clementines , wilkings and
                               other similar citrus hybrids:
ll                              I.   Clementines                                                                 20 ( b )              —
Il                             II .  Other                                                                       20 ( b )              —
ll                        C.   Lemons                                                                           8 ( b ) (c )           —
                          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 .
( c) The autonomous duty applicable to products originating in the United States of America is fixed at 20 % .
 ---pagebreak---   No L 331 / 50                                          Official Journal of the European Communities                                                    9 . 12 . 85
                        \                                                                                                                   Rate of duty
        Heading                                                                                                                 Autonomous
         number                                                              Description                                               %            Conventional
                                                                                                                                   or levy                 %
                                                                                                                                      ( L)
             1                                                                    2                                                     3                   4
         08.04              Grapes, fresh or dried :
                            A. Fresh :
                                  I. Table grapes :
                                        a ) From 1 November to 14 July :
                                            1 . Of the variety Emperor (Vitis vinifera c.v .) from 1 December to
                                                 31 January ( a )                                                                  18(b )                  10
                                            2.   Other                                                                             18 ( b )
                                        b ) From 15 July to 31 October                                                             22 ( b )
                                  II . Other :
                                       a ) From 1 November to 14 July                                                              18 ( b )
                                       b ) From 15 July to 31 October                                                              22 ( b )
                            B. Dried :
                                   I. In immediate containers of a net capacity of 15 kg or less :
                                       a ) Currants                                                                                9(b )                    3
                                       b ) Other                                                                                   9(b )                    3
                                 II . Other :
                                       a ) Currants                                                                                9(b )                    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(c )                 8(d )
                            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 .                        '
( c) The autonomous duty applicable to walnuts , not shelled , originating in the United States of America is fixed at 30 % .
(d)  Walnuts , not shelled , originating in the United States of America , are not eligible for this conventional duty .
 ---pagebreak--- 9 . 12 . 85                                             Official Journal of the European Communities                    No L 331 / 51
Il                                                                                                               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 31 March                                        10                 10
                                                                                                         subject            subject
                                                                                                       to a min.           to a min.
                                                                                                     of 1,50 ECU         of 1,50 ECU
                                                                                                      per 100 kg          per 100 kg
                                                                                                         net ( a )             net
                                      b ) From 1 April to 15 July                                           10                  5
                                                                                                         subject            subject
                                                                                                       to a min.           to a min.
                                                                                                       of 2 ECU            of 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 :                                                           Il||
                                 I. From 1 May to 15 July                                                   15
                                                                                                         subject
                                                                                                       to a min.
                                                                                                       of 3 ECU
                                                                                                      per 100 kg
                                                                                                         net ( a )
                                II. From 16 July to 30 April                                       '      15 ( a )             15
( a ) In certain conditions a countervailing tax is provided for in addition to the customs duty .
 ---pagebreak---  No L 331 / 52                                           Official Journal of the European Communities                                         9 . 12 . 85
I                                                                                                                                 Rate of duty
         Heading                                                                                                       Autonomous
          number                                                            Description                                       %           Conventional
                                                                                                                           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 . 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
                           D. Raspberries , black currants and red currants                                                  12                 11
                            E. Papaws                                                                                     12(b )                 6
                           F.   Other :
                                  I. Fruit of the            species       Vaccinium       macrocarpum and Vaccinium
                                      corymbosum                                                                            12                   4
                                II . Other                                                                           '      12
          08.09            Other fruit, fresh                                                                               11
          08.10            Fruit ( whether or not cooked ), preserved by freezing , not containing added
                           sugar :
                           A. Strawberries , raspberries and black currants                                                 20                  18
                           B. Red currants, fruit of the species Vaccinium myrtillus , blackberries
                                ( brambleberries ), mulberries and cloudberries                                             20                  15
                           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
                           C. Papaws .                                                                                      11                 5,5
                           D. Fruit of the species Vaccinium myrtillus                                                      11                   8
                           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--- 9 . 12 . 85                        Official Journal of the European Communities                                  No L 331 / 53
                                                                                                           Rate of duty
     Heading                                                                                      Autonomous
     number                                       Description                                          %           Conventional
                                                                                                    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 :
||           A. Apricots                                                                               9                 7
II           B. Peaches, including nectarines                                                          9                 7
\\           C. Prunes                                                                                18                12
             D. Apples and pears                               :                                      10                 8
\\           E. Papaws                                                                                 3                 4
             F.   Fruit salads :                                                                                 I
                   I. Not containing prunes                                                            9                 8
Il                II . Containing prunes                                                              12                12
             G. Other                                                                                  8                 6
      08.13  Peel of melons and citrus fruit, fresh, frozen, dried, or provisionally preserved in
             brine, in sulphur water or in other preservative solutions                                2                —
 ---pagebreak--- No L 331 / 54                                 Official Journal of the European Communities                                    9 . 12 . 85
                                                                 CHAPTER 9
                                                      COFFEE, TEA, MATÉ AND SPICES
Notes
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 0 ), this rate being chargeable on the whole mixture;
    (b) Mixtures of two or more of the products falling within different headings are to be classified under heading
          No 09.10 .
The addition of other substances to the products of headings Nos 09.04 to 09.10 (or to be mixtures referred to in
paragraph ( a) or ( b ) above) shall not affect their classification provided that the resulting mixtures retain the essential
character of the goods falling in those headings. Otherwise such mixtures are not classified in this Chapter; those
constituting mixed condiments or mixed seasonings are classified in heading No 21.04 .
2 . This Chapter does not cover:
    ( a) Sweet peppers, unground ( Chapter 7 ); or
    ( b ) Cubed pepper (Piper cubeba ) and other products of heading No 12.07 .
(') Determination of the "highest rate of duty" is to be made solely in accordance with the provisions of paragraph 1 of General Rule
    B of Section I of the Preliminary Provisions.
li                                                                                                               Rate of duty
                   t
     Heading
      number                                               Description                                   Autonomous      Conventional
                                                                                                              %                %
          1                                                    2                                              3                 4
      09.01          Coffee, whether or not roasted or freed of caffeine; coffee husks and skins; coffee
                     substitutes containing coffee in any proportion:
||                   A. Coffee :
||                          I. Unroasted :                                                                             Il
                                a ) Not freed of caffeine                                                    12                  5
                                b ) Freed of caffeine                                                        21                 13
Il                         II . Roasted :
I-I                             a ) Not freed of caffeine                                                    25                 15
                                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
                     B. Other                                                                               10,8              Free
 ---pagebreak--- 9 . 12 . 85                                           Official Journal of the European Communities                                No L 331 / 55
li                                                                                    •
                                                                                                                            Rate of duty
      Heading                                                                                                       Autonomous
       number                                                           Description                                     o/
                                                                                                                         /O         Conventional
                                                                                                                      or levy         .   %
                                                                                                                        (L)
           1                                                                 2                                           3                4
       09.03
                       Maté                                               .                   .           .         .   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
                                    b ) For the industrial manufacture of essential oils or resinoids ( a ) . . . .    Free              Free
                                    c) Other                                                                            20                10
                         B. Crushed or ground:
                                I. Pimento of the genus "Capsicum"                                                      25                12
                              II . Other                                                                                25               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--- No L 331 / 56 .                                     Official Journal of the European Communities                                          9 . 12 . 85
                                                                                                                             Rate of duty
     Heading                                                                                                       Autonomous
      number                                                           Description                                        %          Conventional
                                                                                                                       or levy              %
                                                                                                                         (L)
          1                                                                 2                                             3                  4
       09.09            Seeds of anise, badian , fennel, coriander, cumin , caraway and juniper:
                        A. Neither crushed nor ground:                                                             ||||
                                I. Aniseed                                                                                5                 —
                              II . Badian seed                                                                           23                 —
||                           III . Seeds of fennel , coriander, cumin , caraway and juniper:                       IIII
II                                 a ) For the industrial manufacture of essential oils or resinoids ( a ) . . . .      Free                —
||                                 b ) Other :                                                                     ||ll
                                       1.   Coriander seed                                                                5                Free
                                       2.   Other                                                                         5                 —
                        B. Crushed or ground :
II                              I. Badian seed                                                                           26                 —
II                            II . Coriander seed                                                                        10               Free
                            III . Other                                                                               • 10                  10
       09.10            Thyme, saffron and bay leaves; other spices:
                        A. Thyme :
                               I. Neither- crushed nor ground:
Il                                 a ) Wild thyme ( Thymus serpyllum)                                               . Free                  —
Il                                 b ) Other                                                                             14                 —
                              II. Crushed or ground                                                                      17                 —
||                     B. Bay leaves                                                                                     14                 —
Il                      C. Saffron :
II                             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:
II                             I. Neither crushed nor ground                                                            20                 20
ll                            II . Crushed or ground:
Il                                 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--- 9 . 12 . 85                             Official Journal of the European Communities                               No L 331 / 57
                                                          CHAPTER 10
                                                            CEREALS
Note
This Chapter only covers those grains which have been neither hulled nor otherwise worked . However, rice, husked ,
milled , polished , glazed , parboiled , converted or broken remains classified in heading No 10.06 .
Additional Notes
1 . The term "durum wheat", as used in subheading 10.01 B II, shall be taken to mean wheat of the "triticum durum "
     species and the hybrids derived from the interspecific crossing of "triticum durum " with the same number of
     chromosomes as that species. Durum wheat thus defined must be of a colour ranging from amber-yellow to brown
    and show a translucent horn-like vitreous fracture.
2 . The following terms shall have the meanings hereunder assigned to them:
     (a) "Round grain rice" (10.06 B I a) 1 , B I b) 1 , B II a) 1 and B II b) 1 ): rice, the grains of which are of a length not
         exceeding 5,2 mm and of a length/width ratio of less than 2;
     (b) "Long grain rice" (10.06 B I a) 2, B I b) 2, B II a) 2 and B II b) 2): rice, the grains of which are of a length
         exceeding 5,2 mm;
     (c) "Paddy rice " (10.06 B I a)): rice which has retained its husk after threshing;
     (d) "Husked rice " (10., 06 B I b)): paddy rice from which only the husk has been removed. Examples of rice falling ,
         within this definition are those with the commercial descriptions "brown rice ", "cargo rice ", "loonzain " and
         "riso sbramato ";
     (e) "Semi-milled rice "(10.06 B 11 a)): paddy rice from which the husk, part of the germ, and the whole or part of the
         outer layers of the pericarp, but not the inner layers, have been removed;
     (f) "Wholly milled rice" (10.06 B II b)): rice from which the husk, the whole of the outer and inner layers of the
         pericarp, the whole of the germ in the case of long or semi-long grain rice, and at least part thereof in the case of
         round grain rice, have been removed, but in which longitudinal white striations may remain on not more than
         10 % of the grains;
     (g) "Broken rice " (10.06 B III): grain fragments the length of which does not exceed three-quarters of the average
         length of the whole grain.
3 . Levies applicable to mixtures of cereals:
     A. The levy applicable to mixtures composed of two of the cereals falling within headings Nos 10.01 to 10.05 and
         10.07 shall be that applicable:
         (a) to the component cereal predominating by weight, when that cereal represents at least 90 % of the weight of
             the mixture;
         (b) to the component cereal liable to the higher levy, when neither of the two component cereals represents at
             least 90 % of the weight of the mixture.
     B. Where a mixture is composed of more than two of the cereals falling within headings Nos 10.01 to 10.05 and
         10.07, and where several cereals each represent more than 10 % of the weight of the mixture, the levy
 ---pagebreak--- No L 331 / 58                                           Official Journal of the European Communities                                            9 . 12 . 85
       applicable to the mixture shall be the highest of the levies applicable to such cereals, even when the amount of the
       levy is the same for two or more of the cereals. Where a single cereal represents more than 10 % of the weight of
       the mixture, the levy to be applied shall be that applicable to such cereal.
 C. The levy applicable to mixtures composed of the cereals falling within headings Nos 10.01 to 10. OS and 10.07 and
       not governed by the above rules shall be the higher or highest of the levies applicable to the cereals composing the
       mixture concerned, even when the amount of the levy is the same for two or more of the cereals.
D. The levy applicable to mixtures composed of one or more of the cereals falling within headings Nos 10.01 to 10.05
       and 10.07 and of one or more of the products falling within subheading 10.06 B shall be that applicable to the
       component cereal or product liable to the higher or highest levy.
E. The levy applicable to mixtures composed of rice of subheading 10.06 B classifiable under several different
       processing groups or stages, or of rice classifiable under one or more different processing groups or stages and of
       broken rice, shall be that applicable:
       (a) to the component predominating by weight, when that component represents at least 90 % of the weight of the
            mixture;
       (b) to the component liable to the higher or highest levy, when no component represents at least 90 % of the weight
            of the mixture.
F. Where this method of assessing the levy cannot be applied, the levy to be applied to such mixtures shall be that
       determined by the tariff classification of the mixtures.
                                                                                                                                    Rate of duty
        Heading                                                                                                            Autonomous
         number                                                            Description                                          0/
                                                                                                                                 /o         Conventional
                                                                                                                             or levy              %
                                                                                                                               ( L)
            1                                                                    2                                               3                 4
         10.01             Wheat and meshn ( mixed wheat and rye):
                           A. Spelt for sowing ( a)                                                                            20
                           B.   Other :
                                 I. Common wheat , and meslin                                                                20 ( L )
                                II .  Durum wheat                                                                            20 "(L)
         10.02             Rye                                                                                               16 ( L )
         10.03             Barley                                                                                            13 ( L )
         10.04             Oats                                                                                              13 ( L )
         10.05             Maize :
                           A. Hybrids for sowing (a):
                                   I. Double hybrids and top cross hybrids                                                  Free ( b )             4
                                 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--- 9 . 12 . 85                                           Official Journal of the European Communities                            No L 331 / 59
lll                                                                                                                     Rate of duty
       Heading                                                                                                 Autonomous
       number                                                            Description                                o/
                                                                                                                     /0         Conventional
                                                                                                                 or levy             %
                                                                                                                   (L)
           1                                                                  2                                      3               4
         10.06           Rice :                                                                                               I
||                       A. For sowing ( a )                                                                       12                —
Il                       B. Other :                                                                                           I
\\                               I. Paddy rice; husked rice :                                                                 I
li                                  a ) Paddy rice :                                                                          I
ll                                      1 . Round grain                                                          12 ( L )            —
II                                      2 . <Long grain                                                          12 ( L )            —
II                                  b ) Husked rice :                                                          II
ll                                      1 . Round grain                                                          12 ( L )            —
                                        2 . Long grain                                                           12 ( L )            —
Il                             II . Semi-milled or wholly milled rice :                                        II
||                                  a) Semi-milled rice:                                                       II
                                        1 . Round grain                                                          16 ( L )            —
                                        2 . Long grain                                                           16 ( L )            —
I                                   b) Wholly milled rice:                                                     II
Il                                      1 . Round grain                                                          16 (L )             —
ll                                      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                                                                         8 (L)
I                        D. Other :                                                                            \I
                               I. Triticale                                                                       8 (L)              —
                              II . Other                                                                          8 (L)              —
    ( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 331 / 60                              Official Journal of the European Communities                                    9 . 12 . 85
                                                               CHAPTER 11
                      PRODUCTS OF THE MILLING INDUSTRY ; MALT AND STARCHES; GLUTEN ; INULIN
Notes
1 . This Chapter does not cover:
    ( a ) Roasted malt put up as coffee substitutes (heading No 09.01 or 21.02);
    (b) Flours and meal prepared for use as infant food or for dietetic or culinary purposes of heading No 19.02;
    (c) Corn flakes and other products falling within heading No 19.05 ;
    (d ) Pharmaceutical products ( Chapter 30 ); or
    (e) Starches having the character of perfumery or cosmetic or toilet preparations falling within heading
          No 33.06 .
2. A. Products from the milling of the cereals listed in the table below fall within this Chapter if they have, by weight
          on the dry product:
          ( a ) a starch content ( determined by the modified Ewers polarimetric method) exceeding that indicated in column
                2 ; and
          (b) an ash content ( after deduction of any added minerals ) not exceeding that indicated in column 3 .
          Otherwise , they fall to be classified in heading No 23.02 .
          However, germ of cereals, whole, rolled, flaked or ground, falls in all cases within heading No 11.02 .
    B. Products falling within this Chapter under the above provisions shall be classified in heading No 11.01 ( cereal
          flours) if the percentage passing through a silk gauze or man-made textile sieve with the aperture indicated in
          column 4 or 5 is not less, by weight, than that shown against the cereal concerned .
          Otherwise , they fall to be classified in heading No 11.02 .
                                   1
                                                                                              Rate of passage through a
                          Cereal                    Starch content     Ash content             sieve with an aperture of
         |                                                          l                  315 micrometres         500 micrometres
                            ( 1 )'                        ( 2)              (3 )             (4)                       (5 )
         Wheat and rye                                  45 %              2,5 %            80 %                        —
         Barley                                         45 %              3     %          80%                      \ —
         Oats                                           45 %              5     %          80 %                        —
         Maize and sorghum                              45 %              2    %              -
                                                                                                                     90 %
         Rice                                           45 %              1,6%             80%                         —
         Buckwheat                                      45 %              4     %          80 %                        —
         Other cereals                                  45 %              2     %          50 %
Additional Notes
1 . For the purposes of subheading 11.02 A, the expression "cereal groats and cereal meal" means products obtained
    by the fragmentation of cereal grains, of which:
    (a) in the case of maize products, at least 95 % by weight passes through a silk gauze or man-made textile sieve
          with an aperture of 2 mm;
    (b) in the case of other cereal products, at least 95 % by weight passes through a silk gauze or man-made textile
          sieve with an aperture of 1 ,25 mm.
 ---pagebreak--- 9 . 12 . 85                                           Official Journal of the European Communities                             No L 331 / 61
2 . Products from the milling of the cereals of this Chapter which have been pelletised either directly by compression or
       by the addition of a binder in a proportion of up to 3 % by weight are to be classified in subheading 11.02 F.
3 . In accordance with Regulation (EEC) No 3324/80, the import duty applicable to mixtures falling within this
       Chapter shall be calculated as follows:
       (a) in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that
            component applies;
       (b) in other mixtures, the rate applicable shall be that of the component which results in the highest amount of
            import duty.
IIl                                                                                                                      Rate of duty
        Heading                                                                                                Autonomous
         number                                                          Description                                %            Conventional
                                                                                                                 or levy                 %
                                                                                                                   (L )
            1                                                                 2                                     3                    4
         11.01           Cereal flours :
ll                       A.   Wheat or meslin flour                                                            30 ( L ) ( a )            —
||                       B. Rye flour                                                                             8(L )                  —
ll                       C. Barley flour                                                                          8 (L)                  —
ll                       D. Oat flour                                                                             8 (L)
II                       E.    Maize flour :
II                                I. Of a fat content not exceeding 1,5 % by weight                               8(L )                  —
Il                              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 :
li                                    a ) Durum wheat                                                      .     30 ( L )              ' —
                                      b ) Common wheat                                                           30 (L )                 —
ll                             II . Rye                                                                          25 ( L )                —
ll                            III . Barley                                                                       23 ( L )                —
ll                            IV .    Oats                                                                       23 ( L )                —
\\                             V.     Maize :                                                                  IIl
II                                    a ) Of a fat content not exceeding 1 ,5 % by weight :                    IlI
ll                                         1 . For the brewing industry (b)                                      23 ( L)                 —
II                                         2.   Other                                                            23 ( L )                —
||                                    b ) Other                                                              '   23 (L )              ' —
il                            VI .    Rice                                                                       23 ( L )                —
                              VII . Other                                                                        23 ( L )                —
 ( a ) The autonomous duty for flour of meslin ( mixed wheat and rye) is 13 % .
 ( b) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 331 / 62                          Official Journal of the European Communities                           9 . 12 . 85
                                                                                                  Rate of duty
   Heading                                                                               Autonomous
    number                                           Description                              %           Conventional
                                                                                           or levy              0/
                                                                                                                 /0
                                                                                             (L)
      1                                                   2                                   3                  4
    11.02     B. Hulled grains ( shelled or husked ), whether or not sliced or kibbled :
   (cont'd)
                  1 . 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 ("Grutze" or "grutten"):
                            1 . Barley                                                     23 ( L )
                            2 . Oats                                                       23 ( L )
                  II . Other cereals :
                        a ) Wheat                                                          30 ( L ).
                        b ) Rye                                                            25 (L )
                        c) Maize                                   '                       23 ( L )
                        d ) Other                                                          23 ( L )
              C. Pearled grains :
                     I. Wheat                                                              30 ( L )
                   II . Rye                                                               25 ( L )
                 III . Barley                                                             23 ( L )
                 IV . Oats                                                                23 ( L )
                   V. Maize                                                               23 ( L )
                 VI . Other                                                               23 ( L )
              D. Grains not otherwise worked than kibbled :
                     I. Wheat                                                             30 ( L )
                   II . Rye                                                               25 (L )
                 III . Barley                  ;                                          23 ( L )
                 IV . Oats                                                                23 ( L )
                   V. Maize                                                               23 ( L )
                 VI . Other                                                               23 (L )
              E. Rolled grains; flaked grains:
                 I.     Barley and oats :
                        a ) Rolled :
                            1 . Barley                                                    23 ( L )
                            2.  Oats                                                      23 ( L )
                        b ) Flaked :
                            1 . Barley                                                    28 ( L )
                            2.  Oats                                                      28 ( L )
                 II . Other cereals :
                        a ) Wheat                                                         30 ( L )
                        b ) Rye                                                           25 ( L )
 ---pagebreak--- 9 . 12 . 85                                            Official Journal of the European Communities                                   No L 331 / 63
||Il                                                                                                                            Rate of duty
        Heading                                                                                                       Autonomous
         number                                                          Description                                        %           Conventional
                                                                                                                         or levy             %
                                                                                                                           (L )
            1                                                                 2                                             3                4
          11.02           E. II .      c) Maize                                                                          23 ( L )
        (cont'd)
                                       d ) Other :
                                           1 . Flaked rice                                                               23 ( L )
                                           2 . Other                        ;                                            23 ( L )
                          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:
                          A. Unroasted :                                                                     ,
                                  I.   Obtained from wheat :
                                       a ) In the form of flour                                                          20 ( L )            —
                                       b) Other                                                                          20 (L )
( a ) See Annex .
( b ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 331 / 64                          Official Journal of the European Communities                        9 . 12 . 85
                                                                       \                       Rate of duty
   Heading                                                                            Autonomous
    number                                          Description                            o/
                                                                                            /o         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
II                    I. Maize starch                                               .   27 ( L )              —
Il                   II . Rice starch                                                   25 (L )               —
li                 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--- 9 . 12 . 85                                            Official Journal of the European Communities                                No L 331 / 65
                                                                               CHAPTER 12
                         OIL SEEDS AND OLEAGINOUS FRUIT; MISCELLANEOUS GRAINS , SEEDS AND FRUIT;
                                             INDUSTRIAL AND MEDICAL PLANTS ; STRAW AND FODDER
Notes
1 . Heading No 12.01 is to be taken to apply , inter alia, to ground-nuts, soya beans , mustard seeds, oil poppy seeds ,
       poppy seeds and copra . It is to be taken not to apply to coconuts or other products of heading No 08.01 or to
       olives ( Chapter 7 or Chapter 20 ).
2 . For the purposes of heading No 12.03 , beet seeds , grass and other herbage seeds , seeds of ornamental flowers ,
       vegetable seeds , seeds of forest trees , seeds of fruit trees , seeds of vetches ( other than those of the species Vicia
       faba) and of lupines are to be regarded as seeds of a kind used for sowing .
       Heading No 12.03 is , however , to be taken not to apply to the following even if for sowing:
       ( a ) Leguminous vegetables ( Chapter 7 );
       (b ) Spices and other products of Chapter 9 ;
       ( c) Cereals ( Chapter 10 ); or
       ( d ) Products falling within heading No 12.01 or 12.07 .
3 . Heading No 12.07 is to be taken to apply , inter alia, to the following plants or parts thereof: basil , borage , hyssop ,
       all species of mint , rosemary , rue , sage and wormwood .
       Heading No 12.07 is , however, to be taken not to apply to :
       ( a ) Oil seeds and oleaginous fruit ( heading No 12.01 );
       ( b ) Medicaments falling within Chapter 30 ;
       (c) Perfumery or toilet preparations falling within Chapter 33 ; or
       ( d ) Desinfectants , insecticides , fungicides , herbicides or similar products falling within heading No 38.11 .
ll                                                                                                                           Rate of duty
        Heading                                                                                                     Autonomous
     • number                                                            Description                                     %           Conventional
                                                                                                                      or levy              %
                                                                                                                        (L)
             1                                                                 2                                         3                  4
         12.01            Oil seeds and oleaginous fruit, whole or broken :
ll                        A. For sowing ( a )                                                                          Free                ( b)
ll                        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--- No L 331 / 66                           Official Journal of the European Communities                                          9 . 12 . 85
\                                                                                                                 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 , caulorapa and gongylodes
                   varieties )                                                                                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 ]
     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 :
ll            A. Pyrethrum ( flowers , leaves , stems , peel and roots )                                      3                  3
li B.              Liquorice roots                                                                            2                 —
Il ' 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:
l.I           A. Chicory roots                                                                                2                  2
||            B.  Locust beans                                                                                8                 —
ll            C.  Locust bean seeds :                                                                  ll
li                  I. Not decorticated , crushed or ground                                                   2     '           —
ll                II .    Other                                                        '                      9                 —
              D. Apricot , peach and plum stones , and kernels thereof                                        5                  4
              E.  Other                                                                                    Free                Free
 ---pagebreak--- 9 . 12 . 85                       Official Journal of the European Communities                           No L 331 / 67
                                                                                                   Rate of duty
     Heading                                                                               Autonomous
     number                                      Description                                   %           Conventional
                                                                                             or levy             %
                                                                                               (L)
         1                                           2                                          3                4;
      12.09  Cereal straw and husks, unprepared, or chopped but not otherwise prepared . .    Free              Free
      12.10  Mangolds, swedes, fodder roots; hay, lucerne, clover, sainfoin, forage kale,
             lupines, vetches and similar forage products:
ll           A. Mangolds , swedes and other fodder roots                                        9                —
             B.   Other                                                                       Free              Free
 ---pagebreak---    No L 331 / 68                             Official Journal of the European Communities                                      9 . 12 . 85
                                                                CHAPTER 13
                                LACS ; GUMS , RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
   Note
- Heading No 13.03 is to be taken to apply , inter alia, to liquorice extract and extract of pyrethrum , extract of hops ,
  extract of aloes and opium . The heading is to be taken not to apply to :
   ( a ) Liquorice extract containing more than 10 % by weight of sucrose or when put up as confectionery ( heading
         No 17.04);
   ( b ) Malt extract ( heading No 19.02 );
  (c) Extracts of coffee , tea or maté ( heading No 21.02 );
  (d) Alcoholic saps and extracts constituting beverages, and compound alcoholic preparations (known as "concentrated
         extracts") for the manufacture of beverages ( Chapter 22);
  (e) Camphor , glycyrrhizin and other products of headings Nos 29.13 and 29.41 ;
  ( f) Medicaments falling within heading No 30.03 or blood:grouping reagents ( heading No 30.05 );
  (g) Tanning or dyeing extracts (heading No 32.01 or 32.04 );
  ( h ) Essential oils , concretes , absolutes and resinoids ( heading No 33.01 ) or aqueous distillates and aqueous solutions
         of essential oils ( heading No 33.06 ); or
  ( ij ) Natural rubber, balata , gutta-percha or similar natural gums ( heading No 40.01 ).
                                                                                                                  Rate of duty
         Heading                                                                                         Autonomous
          number                                          Description                                         %           Conventional
                                                                                                           or levy              %
                                                                                                             (L)
             1                                                 2                                              3                   4
         [ 13.01 ]
           13.02      Shellac, seed lac, 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:
                            I. Opium                                                                        Free               Free
                           II . Aloes and manna                                                             Free               Free
 ---pagebreak--- 9 . 12 . 85                                  Official Journal of the European Communities                                   No L 331 / 69
                                                                                                                      Rate of duty
        Heading                                                                                              Autonomous
        number                                              Description                                           %           Conventional
                                                                                                               or levy              %
                                                                                                                 ( L)
            1                                                    2                                                 3                4
          13.03        A.   III.  Of quassia amara                                                          .     3                1,5
       (cont'd)
                           IV.    Of liquorice                                                                   10                  5
II                           V.   Of pyrethrum and of the roots of plants containing rotenone                      5                 5
II                         VI .   Of hops                                                                          6                 5
                           VII .  Intermixtures of vegetable extracts , for the manufacture of beverages or
                                  of food preparations                                                    .      10                  5
II                        VIII . Other
                                  a ) Medicinal                                                                    6               2,5
                                  b ) Other                                                                     Free               Free
                       B. Pectic substances , pectinates and pectates:
Il                            I. Dry                                                                             24                 (a)
                             II . Other             :                                                            14                 —
                       C. Agar-agar and other mucilages and thickeners , derived from vegetable
                          products :
II                            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--- No L 331 / 70                              Official Journal of the European Communities                                     9 . 12 . 85
                                                              CHAPTER 14
                                                 VEGETABLE PLAITING MATERIALS ;
                              VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED
Notes
1 . This Chapter does not cover the following products which are to be classified in Section XI : vegetable materials or
      fibres of vegetable materials of a kind used primarily in the manufacture of textiles , however prepared , or other
      vegetable materials which have undergone treatment so as to render them suitable for use only as textile
      materials .
2 . Heading No 14.01 is to be taken to apply , inter alia, to split osier, reeds , bamboos and the like , to rattan cores and
      to drawn or split rattans . The heading is to be taken not to apply to chipwood (heading No 44.09 ).
3 . Heading No 14.02 is to be taken not to apply to wood wool ( heading No 44.12 ).
4 . Heading No 14.03 is to be taken not to apply to prepared knots or tufts for broom or brush making (heading
     No 96.01 ).
                                                                                                                Rate of duty
       Heading                                                                                         Autonomous
        number                                           Description                                        %           Conventional
                                                                                                         or levy              0/
                                                                                                                               /0
                                                                                                           ( L)
           1                                                 2                                               3                 4 ■
        14.01        Vegetable materials of a kind used primarily for plaiting (for example, cereal
                     straw, cleaned , bleached or dyed, osier, reeds, rushes, rattans, bamboos, raffia
                     and lime bark):
                     A.  Osier :
                          I. Not peeled , split or otherwise prepared                                     Free               Free
                         II . Other                                                                         3                   2
                     B. Cereal straw, cleaned , bleached or dyed                                            2                   1
                     C.  Other                                                                            Free                (a)
        14.02        Vegetable materials, whether or not put up on a layer or between two layers of
                     other material, of a kind used primarily as stuffing or as padding (for example,
                     kapok, vegetable hair and eel-grass)                                                 Free                ( a)
        14.03        Vegetable materials of a kind used primarily in brushes or in brooms (for
                     example, sorgho, piassava, couch-grass and istle), whether or not in bundles or
                     hanks                                                                                Free               Free
      [ 14.04]
        14.05        Vegetable products not elsewhere specified or included                               Free                (a)
    ( a) See Annex .
 ---pagebreak--- 9 . 12 . 85                                Official Journal of the European Communities                         No L 331 / 71
                                                            SECTION III
                                         ANIMAL AND VEGETABLE FATS AND OILS
                             AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS;
                                              ANIMAL AND VEGETABLE WAXES
                                                            CHAPTER 15
                       ANIMAL AND VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS ;
                                  PREPARED EDIBLE FATS; ANIMAL AND VEGETABLE WAXES
Notes
1 . This Chapter does not cover:
    ( a ) Pig fat or poultry fat of heading No 02.05 ;
    ( b ) Cocoa butter ( fat or oil ) (heading No 18.04 );
    ( c) Greaves ( heading No 23.01 ) and residues of heading No 23.04 ;
    ( d) Fatty acids in an isolated state , prepared waxes , medicaments , paints , varnishes , soap , perfumery , cosmetic or
          toilet preparations , sulphonated oils or other goods falling within any heading in Section VI ; or
    (e) Factice derived from oils (heading No 40.02 ).
2 . Soapstocks , oil foots and dregs , stearin , wool grease and glycerol residues are to be taken to fall in heading
    No 15.17 .
Additional Notes
1 . For the purposes of subheading 15.07 D:
    A. Fixed vegetable oils, fluid or solid, obtained by pressure, shall be considered as "crude" if they have undergone
          no other processing than:
          — decantation within the normal time limits;
          — centrifugation or filtration, provided that, in order to separate the oils from their solid constituents, only
              mechanical force, such as gravity, pressure or centrifugal force, has been employed (excluding any
              adsorption filtering process or any other physical or chemical process);
    B. Fixed vegetable oils, fluid or solid, obtained by extraction shall continue to be considered as "crude " when they
          cannot be distinguished, by their colour, odour or taste, nor by recognised special analytical properties, from
          vegetable oils and fats obtained by pressure;
    C. The expression "crude oils " shall be taken to extend to de-gummed soya bean oil and to cotton seed oil. from
          which the gossypol has been removed.
2 . A. For the purposes of subheading 15.07 A, "olive oil" means oil derived solely from the treatment of olives,
          excluding re-esterified olive oil and mixtures of olive oil with other oils.
    B. "Untreated olive oil" means oil with characteristics as defined in Sections I, II and III below.
          I. For the purposes of subheading 15.07 A I a), "virgin olive oil" means natural olive oil obtained exclusively
              by mechanical processes, including pressure (but does not include mixtures with olive oil obtained
              otherwise), having the following characteristics:
              (a) a free fatty acid content, expressed as oleic acid, not greater than 3,3 %;
              (b) a K270 extinction coefficient (absorption under a thickness of 1 cm of solution of 1 g of oil per 100 ml in
                  iso-octane (2,2,4-trimethylpentane) at a wavelength of 270 nm) not higher than 0,25 and, after
                  treatment of the sample of oil with activated alumina, not higher than 0,11 ;
              (c) an extinction coefficient variation, in the 270 nm region, not higher than 0,01 .
                  This variation is defined by:
                                       A K = Km-0,5 (Km_4 + Km+4)
                  where Km             is the extinction coefficient at the wavelength of the maximum of the absorption curve
                                       in the 270 nm region and
                  Km_4 and       + 4 are the extinction coefficients at wavelengths 4 nm lower and higher, respectively,
                                       than that of K -                                                              N
 ---pagebreak---  No L 331 / 72                           Official Journal of the European Communities                               9 . 12 . 85
             (d) negative Bellier and modified. Vizern reactions;
             (e) a negative soap test;
             (f) such a taste that it is suitable in that state for immediate consumption.
        II. For the purposes of subheading 15.07 A I b), "virgin lampante oil", whatever its acidity, means olive oil:
             — either having the following characteristics:
                 (a) a K 27o extinction coefficient higher than 0,25 and, after treatment of the sample with activated
                     alumina, not higher than 0,11 . Some oils having a free fatty acid content, expressed as oleic acid, of
                     more than 3,3 % may have, after passage through activated alumina, a K270 extinction coefficient
                     higher than 0,11 . If so, after neutralisation and decolourisation in the laboratory, they must have the
                     following characteristics:
                     — a 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 Bellier and modified Vizern reactions;
                 (c) negative soap test;
             — or having the characteristics under I (a), (b), (c), (d), and (e), but a taste which renders it unsuitable in
                 that state for immediate consumption.
        III. Subheading 15.07 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 Bellier and/or modified Vizern reactions;
             (c) a negative soap test.
    C. Subheading 15.07 A II a) covers olive oil obtained by the treatment of olive oils falling within subheading 15.07
        A I a) or 15.07 A I b), whether or not blended with virgin olive oil, having the following characteristics:
        (a) a free fatty acid content expressed as oleic acid, not exceeding 3 %;
        (b) — a positive soap test, or a Kz70 extinction coefficient higher than 0,25 but not higher than 1,10 and, after
                 treatment of the sample of oil with activated alumina, higher than 0,11 , and
             — an extinction coefficient variation, in the 270 nm region, higher than 0,01 but not higher than 0,16.
                 This variation is defined by:
                                      A K = Km-0,5 (Km_4 + Km + 4)
                 where Km is the extinction coefficient at the wavelength of maximum absorption curve in the' 270 nm
                            region and
                 Km 1 and Km+4 are the extinction coefficients at wavelengths 4 nm lower and higher, respectively, than
                                   that of Km;
        (c) negative Bellier and modified Vizern reactions.
3 . Subheading 15.17 B I does not cover:
    (a) residues resulting from the treatment offatty substances containing oil having an iodine index, determined by
        the Wijs method, without catalyst, lower than 70 or higher than 1 00;
    (b) residues resultingfrom the treatment offatty substances containing oil having an iodine index not lower than 70
        or higher than 100, of which the peak area representing the retention volume of ^-sitosterol, determined in
        accordance with the provisions in Annex VIII to the Regulation mentioned in Additional Note 4 below, is less
        than 93 % of the total sterol peak areas.
4. The analytical methods for the determination of the characteristics of the products referred to above are those laid
    down in the Annexes to Regulation (EEC) No 1058/ 77.
 ---pagebreak--- 9 . 12 . 85                                             Official Journal of the European Communities                                     No L 331 / 73
                                                                                                                                   Rate of duty
        Heading                                                                                                           Autonomous
         number                                                           Description                                        ' %           Conventional
                                                                                                                            or levy              %
                                                                                                                               (L)
             1                                                                  2                                               3                 4
         15.01             Lard , other pig fat and poultry fat, rendered or solvent-extracted :                        v
                           A. Lard and other pig fat :
                                   1.   For industrial uses other than the manufacture of foodstuffs for human
                                        consumption ( a )                                                                    4 (L)                3
llII.Other.........                                    ...                         ............                             20 ( L )
li                         B. Poultry fat                                                                                   18 ( L )             18
         15.02             Fats of bovine cattle, sheep or goats, unrendered; rendered or solvent-extracted
                           fats (including "premier jus") obtained from those unrendered fats:
                           A.     For industrial uses other than the manufacture of foodstuffs for human
                                  consumption ( a )                                                                             2               Free
II                         B.     Other :                                                                                 \I
                                   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 :
Il                                 I. For industrial uses ( a )                                                               Free              Free
II                                11 .  Other                                                                                   8                 8
                           B.     Tallow oil for industrial uses other than the manufacture of foodstuffs for
                                  human consumption ( a )                                                                      12                 4
ll                         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
ll                                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
l.I                        B.     Other                                                                                        10                 4
         15.06             Other animal oils and fats ( including neat's-foot oil and fats from bones
                           or waste )                                                                                           4                 2
         15.07             Fixed vegetable oils, fluid or solid, crude, refined or purified :
                           A.     Olive oil :
                                  I.    Untreated :
                                        a ) Virgin olive oil                                                                20 ( L )
                                        b ) Virgin lampante olive oil                                                       20 ( L )             —
                                        c ) Other                                                                           20 ( L )
( a ) 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---   No L 331 / 74                                          Official Journal of the European Communities                                                     9 12 . 85
                                                                                                                                             Rate of duty
           Heading                                                                                                              Autonomous
           number                                                          Description                                                 %             Conventional
                                                                                                                                   or levy                  %
                                                                                                                                      ( L ).
              I                                                                  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 1 b ), whether or not blended with virgin olive oil                   .      20 ( L )                  —
                                        b ) Other                                                                                  20 ( L )
I                            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
Il                                II . Other                                                                                        8 (a)                    8
I                            D. Other oils :                                                                                    |
                                    I. For technical or industrial uses other than the manufacture of foodstuffs
                                        for human consumption (c ):
II                                      a ) Crude :                                                                             ||||
                                             1.   Palm oil                                                                      ■   5(a )                    4
                                             2.   Tobacco-seed oil                                                                  5(a )                 Free
ll                                           3.   Other                                                                             5 (a)                  (b)
||                                      b ) Other :
\                                            1.   Tobacco-seed oil                                                                  8 (a)                 Free
II                                           2.   Other                                                                             8 (a)                  ( b)
                                  II . Other :
                                        a ) Palm oil :
ll                                           1.   Crude                                                                 : .         9 (a)                  .6
||                                           2.   Other                                                                            14 ( a )                 14      ■
li                                     b ) Other :
ll                                           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--- 9 . 12 . 85                                             Official Journal of the European Communities                                           No L 331 / 75
||I                                                                                                                                      Rate of duty
       Heading                                                                                                                Autonomous
       "number                                                          Description                                                 %            Conventional
                                                                                                                                or levy               %
                                                                                                                                    (L)
            1                                                                  2                                                     3                 4
         15.11            Glycerol and glycerol lyes:                                                                                          \
||                        A. Crude glycerol and glycerol lyes                                                                        3                1,5
                          B. Other, including synthetic glycerol                                                                    10                  6
\\
        15.12            Animal or vegetable oils and fats, wholly or partly hydrogenated, or solidified or
                         hardened by any other process, whether or not refined, but not further
                          prepared :
                          A. In immediate packings of a net capacity of 1 kg or less                                            20 ( a )
                                                                                                                                               \       —
                          B. Other                                                                                              17 ( a )               (b)
        15.13             Margarine, imitation lard and other prepared edible fats                                              25 ( a )               25
      [ 15.14] '
                                                                                                                                               I
        15.15             Spermaceti, crude, pressed or refined, whether or not coloured; beeswax and
                          other insect waxes, whether or not coloured :
ll                       A. Spermaceti , crude , pressed or refined , whether or not coloured                                        7 '              3,5
                          B. Beeswax and other insect waxes , whether or not coloured :                                       ||ll
ll                               I. Raw                                                                                            Free               Free
                               II . Other                                                                                           10                  5
                   /
        15.16             Vegetable waxes, whether or not coloured :                                                                           \
                         A. Raw                                                                                                    Free               Free
                          B. Other                                                                                          !        8                  4
        15.17             Degras; residues resulting from the treatment of fatty substances or animal or
                          vegetable waxes :                                                                                      t
ll                        A. Degras                                                                                                  9                  6
                          B. Residues resulting from the treatment of fatty substances or animal or
                               vegetable waxes :                                                                                               \
ll                             I.     Containing oil having the characteristics of olive oil :                                                 \
Il                                    a ) Soapstocks                                                                              7 (L )               —
Il                                    b) Other .                                                                                  2 (L)                 —
Il                              II . Other :                                                                                  llII
                                      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 (or in addition to the customs duty .
    ( b ) See Annex.
 ---pagebreak---   No L 331 / 76                                     Official Journal of the European Communities                                                                 9 . 12 . 85
                                                                            SECTION IV
                         PREPARED FOODSTUFFS; BEVERAGES , SPIRITS AND VINEGAR; TOBACCO
                                                                             CHAPTER 16
                                    PREPARATIONS OF MEAT, OF FISH , OF CRUSTACEANS OR MOLLUSCS
  Note
  This Chapter does not cover meat , meat offal , fish , crustaceans or molluscs , prepared or preserved by the processes
  specified in Chapters 2 and 3 .
  Additional Notes
  1 . For the purposes of subheadings 16.02 B I a) 1 , 16.02 B III a) 1 , B III b) 1 aa) and B III b) 2 aa) 11 , the term
        "uncooked" shall apply to products which have not been subjected to any heat-treatment or which have been
        subjected to a heat-treatment insufficient to ensure the coagulation of meat proteins in the whole of the product and
        which therefore, in the case of subheadings 16.02 B III a) 1 and B III b) 1 aa), show traces of a pinkish liquid on the
        cut surface when the product is cut along a line passing through its thickest part.
  2 . For the purposes of subheadings 16.02 B III a) 2 aa) 11 and B III a) 2 aa) 22 , the term "parts- thereof" shall apply
       only to prepared or preserved meat which, due to the size and the characteristics of the coherent muscle tissue, is
       identifiable as having been obtained from hams, loins, collars or shoulders of domestic swine, as the case may
       be.
I                                                                                                                                                   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
I                        B. Other ( a ):                                                                                             ||
ll                               I. Sausages , dry or for spreading , uncooked                                                               21 (L )                —
                               II .  Other                                                                                                  21 ( L )               —
         16.02           Other prepared or preserved meat or meat offal :
ll                       A.    Liver :
II                              I.   Goose or duck liver                                                                                       20                  16
II                             II .  Other                                                                                                  25 ( L )               25
I                        B.    Other :
ll                             I.    Poultry meat or offal :
\                                    a ) Containing 57 % or more by weight of poultry meat ( b ):                                                         \
ll                                       1 . Containing uncooked meat or offal ; mixtures of cooked meat or                                               \
li                                            offal and uncooked meat or offal :
ll                                            aa ) Containing only turkey meat                                                              21 ( L )               17
li                                            bb ) Other                                                    '                               21 ( L )               —
li                                       2.   Other                                                                                         21 ( L )               17
                                     b) Containing 25 % or more but less than 57 % by weight of poultry
                                         meat ( b )                       :                                                                 21 ( L )               17
||                                   c)  Other                                                                                              21 ( L )               17
                               II .  Game or rabbit meat or offal                                                                              21 -                17
( a ) The levy applicable to sausages imported in containers which also contain preservative liquid is collected on the net weight , i.e. after deduction of the weight of the
      liquid .
(b) For the purpose of determining the percentage of poultry meat , the weight of any bones is to be disregarded .
 ---pagebreak---  9 . 12 . 85                                           Official Journal of the European Communities                               No L 331 / 77
l'l                                                                                                        ,
                                                                                                                            Rate of duty
        Heading                                                                                                    Autonomous
         number                                                          Description                                     %          Conventional
                                                                                                                     or levy              %
                                                                                                                        (L)
            1                                                                    2                                       3                 4
          16.02          B. III . Other :
        (cont'd)
                                    a ) Containing meat or offal of domestic swine :
                                          1 . Containing bovine meat, uncooked                                       26 (L )    .
                                          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 % 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)C )
                                               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--- No L 331 / 78                             Official Journal of the European Communities                               9 . 12 . 85
                                                                                                        Rate of duty
       Heading                                                                                  Autonomous
        number                                         Description                                   %          Conventional
                                                                                                  or levy             %
                                                                                                    (L)
           1                                                2                                        3                 4
        16.04      C. Herring:
       (cont'd)
                       I. Fillets, raw, coated with batter or breadcrumbs , deep frozen . . . .     18                 15
                      II . Other .                  .               .               .               23                 20
                   D. Sardines .                 .               .            .                     25                 25
                   E. Tunny .                 .             .           .                           25                 24
                   F. Bonito ( Sarda spp ), mackerel and anchovies . . . .                          25                (a)
                   G. Other :
                       I. Fillets , raw, coated with batter or breadcrumbs, deep frozen . . . .     18                 15
                      II . Other .     .  .  .                                                      25                20
        16.05      Crustaceans and molluscs, prepared or preserved:
                   A. Crabs .                  .                .             .                     20                 16
                   B. Other .................                                                       20                20
 ( a ) See Annex .
 ---pagebreak--- 9 . 12 . 85                                          Official Journal of the European Communities                                                   No L 331 / 79
                                                                              CHAPTER 17
                                                          SUGARS AND SUGAR CONFECTIONERY
Notes
1 . This Chapter does not cover:
      ( a ) Sugar confectionery containing cocoa ( heading No 18.06 );
      ( b ) Chemically pure sugars (other than sucrose , glucose and lactose) and other products of heading No 29.43 ;
            or
      (c) Medicaments and other products of Chapter 30 .
2 . Chemically pure sucrose , whatever its origin , is to be classified in heading No 17.01 .
Additional Notes
1 . For the purposes of heading No 17.01 :
      — "White sugar" means sugar, not flavoured or coloured, containing, in the dry state, 99,5 % or more by weight
            of sucrose, determined by the polarimetric method;
      — "Raw sugar" means sugar, not flavoured or coloured, containing, in the dry state, less than 99,5 % by weight of
            sucrose, determined by the polarimetric method.
2 . For the purposes of subheading 17.02 D I, "isoglucose" means the product obtained from glucose ot its polymers
      with a content by weight in the dry state of at least 10 % fructose.
3. When imported in the form of an assortment, goods falling within subheading 17.04 D are to be classified
      according to the average content in milkfats, sucrose and starch of the assortment as a whole.
Il                                                                                                                                           Rate of duty
        Heading
        number                                                          Description                                               Autonomous          Conventional
                                                                                                                                         %                  %
            1                                                                2                                                           3                   4
         17.01           Beet sugar and cane sugar, in solid form:
ll                       A. White sugar; flavoured or coloured sugar                                                                  80 ( L )               —
ll                       B. Raw sugar:
I                              I. For refining ( a )
                              II .  Other
                                                                                                                                      80 (L )
                                                                                                                                      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                              I. Containing, in the dry state, 99 % or more by weight of the pure
                                    product ( b )                                                                                     24 ( L )               —
I                             II .  Other                                                                                             24 ( L )               —
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .                                     (
( b) The customs treatment in respect of lactose and lactose syrup of subheading 17.02 A II shall also apply to the lactose and lactose syrup of the present subheading
      ( 17.02 A I ).
 ---pagebreak---   No L 331 / 80                                        Official Journal of the European Communities                                                               9 . 12 . 85
                         \                                                                                                                         Rate of duty
         Heading
          number                                                         Description                                                    Autonomous           Conventional
                                                                                                                                              %                     %
             1                                                                 2                                                               3                     4
          17.02            B. Glucose and glucose syrup ; maltodextrine and maltodextrine syrup :
         (cont'd)
                                   I. Glucose and glucose syrup containing , in the dry state , 99 % or more by
                                       weight of the pure product ( a ):
                                       a) In the form of white crystalline powder , whether or not
                                            agglomerated                                                                                   25 ( L )
                                       b ) Other                                                                                           25 ( L )
                                 11 .  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
                                                                                                                                            + vc                  +    vc
                                                                                                                                                              subject to
                                                                                                                                                                a max.
                                                                                                                                                                  of 23
                                II .  60 % or more                                                                                          16,5                     8
                                                                                                                                            +■ vc                 + vc
                                                                                                                                                              subject to
                                                                                                                                                                a max.
                                                                                                                                                                 of 23
                          C. White chocolate                                                                                               20,7                     13
                                                                                                                                            + vc                  +    vc
                                                                                                                                                              subject to
                                                                                                                                                                a max.
                                                                                                                                                            of 27 + ads
( a ) The customs treatment in respect of glucose and glucose syrup of subheading 17.02 B 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--- 9 . 12 . 85                           Official Journal of the European Communities                            No L 331 / 81
\\                                                                                                      Rate of duty
     Heading                                                                                 Autonomous
      number                                       Description                                     %            Conventional
                                                                                               or levy                %
                                                                                                  ( L)
         1                                              2                                           3                  4
      17.04   D. Other:
     (cont'd)
                 I. Containing no milkfats or containing less than 1,5 % by weight of such
                    fats :
                    a) Containing no sucrose or containing less than 5 % by weight of
                           sucrose ( including invert sugar expressed as sucrose )              20,7                  13
                                                                                                + vc                 + vc
                                                                                                                  subject to
                                                                                                                   a max.
                                                                                                                of 27 + ads
                    b) Containing by weight of sucrose ( including invert sugar expressed as
                           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
                                                                                                +    vc              + vc
                                                                                                                  subject to
                                                                                                                   a max.
                                                                                                                of 27 + ads
                               bb ) Other                                                       20,7                  13
                                                                                                + vc                 + vc
                                                                                                                 subject to
                                                                                                                   a max.
                                                                                                                of 27 + ads
                           4.  50 % or more but less than 60 %                                  20,7                  13
                                                                                                + vc                 + vc
                                                                                                                  subject to
                                                                                                                   a max.
                                                                                                                of 27 + ads
                           5.  60 % or more but less than 70 %                                  20,7                  13
                                                                                                +    vc              + vc
                                                                                                                  subject to
                                                                                                                   a max.
                                                                                                                of 27 + ads
                           6.  70 % or more but less than 80 %                                  20,7                  13
                                                                                                + vc                 + vc
                                                                                                                  subject to
                                                                                                                   a max.
                                                                                                                of 27 + ads
                           7.  80 % or more but less than 90 %                                  20,7                  13
                                                                                                + vc                 + vc
                                                                                                                  subject to
                                                                                                                   a max.
                                                                                                                of 27 + ads
                           8.  90 % or more                                                     20,7                  13
                                                                                                +    vc              + vc
                                                                                                                  subject to
                                                                                                                   a max.
                                                                                                                of 27 + ads
 ---pagebreak--- No L 331 / 82                       Official Journal of the European Communities                                        9 . 12 . 85
              \                                                                                           Rate of duty
    Heading                                                                                     Autonomous
     number                                      Description                                          %           Conventional
                                                                                                  or levy                 %
                                                                                                     (L )
       1                                              2                                               3                    4
     17.04    D. II . Other :
    (cont 'd          a) Containing no sucrose or containing less than 5 % by weight of
                          sucrose (including invert sugar expressed as sucrose)                    20,7                   13
                                                                                                   +   vc                + vc
                                                                                                                    subject to
                                                                                                                     , a max.
                                                                                                                  of 27 + ads
                      b ) Containing by weight of sucrose ( including invert sugar expressed as
                          sucrose):
                          1.  5 % or more but less than 30 %                                       20,7                   13
                                                                                                   +   vc                +   vc
                                                                                                                    subject to
                                                                                                                       a max.
                                                                                                                  of 27 + ads
                          2.  30 % or more but less than 50 %                                      20,7                   13
                                                                                                   + vc                  + vc
                                                                                                                   subject to
                                                                                                                       a max.
                                                                                                                  of 27 + ads
                          3.  50 % or more but less than 70 %                                     20,7                    13
                                                                                                   + vc                 + vc
                                                                                                                   subject to
                                                                                                                       a max.
                                                                                                                  of 27 + ads
                          4.  70 % or more                                                        20,7                    13
                                                                                                  + vc                  + vc
                                                                                                                   subject to
                                                                                                                       a max.
                                                                                                                  of 27 + ads
   [ 17.05 ]
 ---pagebreak--- 9 . 12 . 85                            Official Journal of the European Communities                             No L 331 / 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 of the assortment as a whole.
                                                         -
                                                                                                          Rate of duty
     Heading                                                                                     Autonomous
     number                                          Description                                      %           Conventional
                                                                                                   or levy              %
                                                                                                     (L)
         1                                                 2                                          3                 4
      18.01      Cocoa beans, whole or broken , raw or roasted                                       6,7                3
      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                      I. Less than 65 %                                                            29,6
                                                                                                    +   vc
                                                                                                                        10
                                                                                                                       + vc
I                    II . 65 % or more but less than 80 %                                           29,6
                                                                                                    + vc
                                                                                                                        10
                                                                                                                       + vc
I                   III . 80 % or more                                                              29,6
                                                                                                    + vc .
                                                                                                                        10
                                                                                                                       + vc
                 B. Ice-cream ( not including ice-cream powder) and other ices :                                \
                    I.    Containing no milkfats or containing less than 3 % by weight of such
                          fats                                                                 •    22,3                12
                                                                                                    +   vc             + vc
                                                                                                                      subject
                                                                                                                    to a max.
                                                                                                                  of 27 + ads
 ---pagebreak--- No L 331 / 84                        Official Journal of the European Communities                                         9 . 12 . 85
                                                                                                             Rate of duty
   Heading                                                                                        Autonomous
    number                                         Description                                           %           Conventional
                                                                                                    or levy                  %
                                                                                                        (L )
      1                                               .2                                                 3                   4
    18.06     B. II . Containing by weight of milkfats:
   (cont'd)
                      a)    3 % or more but less than 7 %                                             22,3                   12
                                                                                                      + vc                 + vc
                                                                                                                         subject
                                                                                                                       to a max.
                                                                                                                     of 27 + ads
                      b)    7 % or more                                                               22,3                   12
                                                                                                      +   vc               +   vc
                                                                                                                         subject
                                                                                                                       to a max.
                                                                                                                     of 27 + ads
              C. Chocolate and chocolate goods , whether or not filled; sugar confectionery
                 and substitutes therefor made from sugar substitution products, containing
                 cocoa :
                 I.   Containing no sucrose or containing less than 5 % by weight of sucrose
                      ( including invert sugar expressed as sucrose )                               . 22,3                   12
                                                                                                      + vc                 + vc
                                                                                                                         subject
                                                                                                                       to a max.
                                                                                                                     of 27 + ads
                 II . Other :
                      a) Containing no milkfats or containing less than 1,5 % by weight of
                            such fats and containing by weight of sucrose (including invert sugar
                            expressed as sucrose):
                            1.  Less than 50 %                                                        22,3                   12
                                                                                                      + vc                 + vc
                                                                                                                         subject
                                                                                                                      to a max.
                                                                                                                     of 27 + ads
                            2.  50 % or more                                  '                       22,3                  12
                                                                                                      + vc                 +   vc
                                                                                                                         subject
                                                                                                                      to a max.
                                                                                                                     of 27 + ads
                      b) Containing by weight of milkfats:
                            1.  1 ,5 % or more but less than 3 %                                     22,3                   12
                                                                                                      +   vc              + vc
                                                                                                                        subject
                                                                                                                      to a max.
                                                                                                                     of 27 + ads
                            2.  3 % or more but less than 4,5 %                                      22,3                   12
                                                                                                     +    vc              +    vc
                                                                                                                        subject
                                                                                                                      to a max.
                                                                                                                     of 27 + ads
                            3.  4,5 % or more but less than 6 %                                      22,3                   12
                                                                                                      +   vc              + vc
                                                                                                                        subject
                                                                                                                      to a max.
                                                                                                                     of 27 + ads
                            4.  6 % or more                                                          22,3                   12
                                                                                                     + vc                 + vc
                                                                                                                        subject
                                                                                                                      to a max.
                                                                                                                     of 27 + ads
 ---pagebreak--- 9 . 12 . 85                                         Official Journal of the European Communities                          No L 331 / 85
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
I                                 b ) Other                                                                 22,3 ( a )
                                                                                                              + vc
                                                                                                                                  —
l                            II . Containing by weight of milkfats:                                                       I
l                                 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
I                                        2.   Other                                                         22,3 ( a )
                                                                                                              + vc
                                                                                                                                  —
                                  b ) More than 6,5 % but less than 26 % :
I                                        1 . In immediate packings of a net capacity of 500 g or less ....    22,3
                                                                                                              + vc
                                                                                                                                  12
                                                                                                                                 + vc
I                                        2.   Other                                                         22,3 ( a )
                                                                                                             •+ vc
                                                                                                                                  —
                                  c)     26 % or more:
I                                        1 . In immediate packings of a net capacity of 500 g or less ....    22,3
                                                                                                              +  vc
                                                                                                                                  12
                                                                                                                                 + vc
I                                        2.   Other                                                         22,3 ( a )
                                                                                                              + vc
                                                                                                                                  —
    ( a ) Duty suspended to 19 % for an indefinite period .
 ---pagebreak--- No L 331 / 86                              Official Journal of the European Communities                                         9 . 12 . 85
                                                              CHAPTER 19
                       PREPARATIONS OF CEREALS, FLOUR OR STARCH; PASTRYCOOKS' PRODUCTS
Notes
1 . This Chapter does not cover :
    ( a ) Preparations of flour , starch or malt extract , of a kind used as infant food or for dietetic or culinary purposes ,
          containing 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 starch, sucrose and milkfats of the assortment as a whole.
                  ||                                                                                                Rate of duty
     Heading                                                                                             Autonomous
      number                                             Description                                           o/
                                                                                                                /o          Conventional
                                                                                                           or levy                %
                                                                                                              ( L)
          1                                                   2                                                 3                  4
     [ 19.01 ]
       19.02        Malt extract; preparations of flour, meal, starch or malt extract, of a kind used as
                    infant food or for dietetic or culinary purposes, containing less than 50 % by
                    weight of cocoa:
                    A.  Malt extract :
                         I. With a dry extract content of 90 % or more by weight                            16,3                   8
                                                                                                            +    vc              + vc
                        II . Other                                                                          16,3                   8
                                                                                                            +    vc              + vc
                    B.  Other :
                         I. Containing malt extract and not less than 30 % by weight of reducing
                             sugars ( expressed as maltose )                                                19,6                  11
                                                                                                            +    vc              + vc
                        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--- 9 . 12 . 85                        Official Journal of the European Communities                            No L 331 / 87
              II                                                                                     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
     (cont'd)                 starch :
                              aa)   Containing no sucrose or containing less than 5 % by
                                    weight of sucrose (including invert sugar expressed as
                                    sucrose)                                                   19,6                11
                                                                                               + vc               + vc
                              bb )  Other                                                      19,6                11
                                                                                               +  vc              + vc
                          3 . Containing 32 % or more but less than 45 % by weight of
                              starch :
                              aa) Containing no sucrose or containing less . than 5% by
                                    weight of sucrose (including invert sugar expressed as
                                    sucrose)                                                   19,6                11
                                                                                               + vc               + vc
                              bb)   Other                                                      19,6                11
                                                                                               + vc               + vc
                          4 . Containing 45 % or more but less than 65 % by weight of
                              starch :
                              aa)   Containing no sucrose or containing less than 5 % by
                                    weight of sucrose (including invert sugar expressed as
                                    sucrose                                                    19,6                11
                                                                                               + vc               + vc
                              bb )  Other                                                      19,6                11
                                                                                               + vc               + vc
                          5 . Containing 65 % or more but less than 80 % by weight of
                              starch :
                              aa )  Containing no sucrose or containing less than 5 % by
                                    weight of sucrose (including invert sugar expressed as
                                    sucrose)                                                   19,6                11
                                                                                               + vc               +  vc
                              bb )  Other                                                      19,6                11
                                                                                               +  vc              + vc
                          6 . Containing 80 % or more but less than 85 % by weight of
                              starch :
                              aa)   Containing no sucrose or containing less than 5 % by
                                    weight of sucrose ( including invert sugar expressed as
                                    sucrose )                                                  19,6                11
                                                                                               + vc               + vc
                              bb )  Other                                                      19,6                11
                                                                                               + vc               +  vc
                          7 . Containing 85 % or more by weight of starch                      19,6                11
                                                                                               + vc               + vc
                      b) Containing by weight of milkfats :
                          1.  1,5 % or more but less than 5 %                                  19,6                11
                                                                                               + vc               + vc
                          2.  5 % or more                                                      19,6                11
                                                                                               + vc               + vc
      19.03   Macaroni, spaghetti and similar products:
              A. Containing eggs                                                               17,3                12
                                                                                               + vc               + vc
              B. Other :
                  I. Containing no common wheat flour or meal                                  17,3                12
                                                                                               +  vc              +  vc
                 II . Other                                                                    17,3                12
                                                                                               + vc               +  vc
 ---pagebreak--- No L 331 / 88                          Official Journal of the European Communities                                 9 . 12 . 85
                                                                                                        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 of cereals or cereal products
              (puffed rice, corn flakes and similar products):
              A.    Obtained from maize                                                            14,3                  6
                                                                                                   + vc              + vc
              B.    Obtained from rice                                                             14,3                  8
                                                                                                   + vc              + vc
              C.    Other                                                                          14,3                  8
                                                                                                   + vc   .          + vc
   [ 19.06]
     19.07    Bread , ships' biscuits and other ordinary bakers' wares, not containing added
              sugar, honey, eggs, fats, cheese or fruit; communion wafers, cachets of a kind
              suitable for pharmaceutical use, sealing wafers, rice paper and similar products:
              A. Crispbread                                                                         24                  9
                                                                                                   + vc              + vc
                                                                                                                   subject
                                                                                                                 to a max .
                                                                                                                of 24 + adf
              B.   Matzos                                                                           20                  6
                                                                                                  + vc               + vc
                                                                                                                   subject
                                                                                                                 to a max .
                                                                                                                of 20 + adf
              C. Communion wafers , cachets of a kind suitable for pharmaceutical use ,
                   sealing wafers , rice paper and similar products                               19,5                  7
                                                                                                  + vc               + vc
              D. Other, containing by weight of starch :
                   I.    Less than 50 %                                                           26,5                14
                                                                                                  + vc               + vc
                   II .  50 % or more . . . .,                                                    26,5                14
                                                                                                  + vc               + vc
    19.08     Pastry, biscuits, cakes and other fine bakers' wares, whether or not containing
              cocoa in any proportion :
              A. Gingerbread and the like , containing by weight of sucrose ( including invert
                   sugar expressed as sucrose):
                      I. Less than 30 %                                                           29,2                13
                                                                                                  + vc               + vc
                    II . 30 % or more but less than 50 %                                          29,2                13
                                                                                                  + vc               + vc
                  III . 50 % or more                                                              29,2                13
                                                                                                  + vc               + vc
 ---pagebreak--- 9 . 12 . 85                         Official Journal of the European Communities                                No L 331 / 89
I-I                                                                                                       Rate of duty
     Heading                                                                                    Autonomous
      number                                       Description                                       0/
                                                                                                      /o          Conventional
                                                                                                  or levy               %
                                                                                                    (L)
         1                                             2                                              3                  4
      19.08   B. Other :
     (cont'd)
I                I. Containing no starch or containing less than 5 % by weight of starch , and
                     containing by weight of sucrose (including invert sugar expressed as
                     sucrose ):
                     a ) Less than 70 %                                                            29,2                  13
                                                                                                   + vc                + vc
                                                                                                                      subject
                                                                                                                   to a max.
                                                                                                                  of 35 + ads
                     b ) 70% or more                                                               29,2                  13
                                                                                                   + vc                + vc
                                                                                                                      subject
                                                                                                                   to a max.
                                                                                                                  of 35 + ads
                 II. Containing 5% or more but less than 32% by weight of starch :
                     a) Containing no sucrose or containing less than 5% by weight of
                         sucrose (including invert sugar expressed as sucrose)                      28                   13
                                                                                                   + vc                + vc
                                                                                                                      subject
                                                                                                                    to a max.
                                                                                                                  of 30 + adf
                     b ) Containing 5% . or more but less than 30 % by weight of sucrose
                         ( including invert sugar expressed as sucrose ):
                         1 . Containing no milkfats or containing less than 1 ,5 % by weight of
                              such fats                                                            29,2                  13
                                                                                                   +   vc              + vc
                                                                                                                      subject
                                                                                                                    to a max.
                                                                                                                  of 35 + ads
                         2.   Other                                                                29,2                  13
                                                                                                   + vc                + vc
                                                                                                                      subject
                                                                                                                    to a max.
                                                                                                                  of 35 + ads
                     c) Containing 30 % or more but less than 40 % by weight of sucrose
                         (including invert sugar expressed as sucrose):
                                                              /
                         1 . Containing no milkfats or containing less than 1 ,5 % by weight of
                              such fats                                                            29,2                  13
                                                                                                   + vc                +   vc
                                                                                                                      subject
                                                                                                                    to a max.
                                                                                                                  of 35 + ads
                         2.   Other                                                                29,2                  13
                                                                                                   + vc                + vc
                                                                                                                      subject
                                                                                                                    to a max.
                                                                                                                  of 35 + ads
                     d) Containing 40 % or more by weight of sucrose (including invert sugar
                         expressed as sucrose):                                         s
                         1 . Containing no milkfats or containing less than 1 ,5 % by weight of
                              such fats                                                            29,2                  13
                                                                                                   + vc                 + vc
                                                                                                                      subject
                                                                                                                    to a max.
                                                                                                                  of 35 + ads
 ---pagebreak--- No L 331 / 90                         Official Journal of the European Communities                                      9 . 12 . 85
              li                                                                                            Rate of duty
   Heading                                                                                        Autonomous
    number                                           Description                                        %           Conventional
                                                                                                     or levy               %
                                                                                                       (L)
      1                                                  2                                              3                   4
    19.08     B. II . d ) 2 . Other                                                                   29,2                 13
   (cont'd)                                                                                           + vc                + vc
                                                                                                                        subject
                                                                                                                      to a max.
                                                                                                                    of 35 + ads
                 III . Containing 32% or more but less than 50% by weight of starch :
                       a) Containing no sucrose or containing less than 5% by weight of
                           sucrose ( including invert sugar expressed as sucrose):
                           1 . Containing no milkfats or containing less than 1 ,5 % by weight of
                                such fats                                 ;                            28                  13
                                                                                                      + vc                + vc
                                                                                                                        subject
                                                                                                                     to a max.
                                                                                                                    of 30 + adf
                           2.   Other                                                                  28                  13
                                                                                                      +  vc               + vc
                                                                                                                        subject
                                                                                                                     to a max.
                                                                                                                    of 30 + adf
I                      b) Containing 5% or more but less than 20% by weight of sucrose
                           ( including invert sugar expressed as sucrose ):                                       \
                           1 . Containing no milkfats or containing less than 1 ,5 % by weight of
                                such fats                                                           . 29,2                 13
                                                                                                      + vc                + vc
                                                                                                                        subject
                                                                                                                     to a max.
                                                                                                                    of 35 + ads
                           2.   Other                                                                 29,2                 13
                                                                                                      + vc               .+ vc
                                                                                                                        subject
                                                                                                                     to a max.
                                                                                                                    of 35 + ads
I                      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
1                IV. Containing 50 % or more but less than 65 % by weight of starch :
I                      a ) Containing no sucrose or containing less than 5% by weight of
                           sucrose ( including invert sugar expressed as sucrose):
                           1 . Containing no milkfats or containing less than 1 ,5 % by weight of
                                such fats                                                              28                  13
                                                                                                      + vc                + vc
                                                                                                                        subject
                                                                                                                     to a max.
                                                                                                                    of 30 + adf
 ---pagebreak--- 9 . 12 . 85                        Official Journal of the European Communities                                 No L 331 / 91
||I                                                                                                       Rate of duty
     Heading                                                                                    Autonomous
      number                                     Description                                         0/
                                                                                                      /o          Conventional
                                                                                                  or levy               %
                                                                                                    ( L)
         1                                            2                                               3                  4
      19.08   B. IV. a) 2. Other                                 ■!                                 28                  13
     (cont'd)                                                                                      + vc                + vc
                                                                                                                      subject
                                                                                                                    to a max.
                                                                                                                  of 30 + adf
                     b) Containing 5% or more by weight of sucrose ( including invert sugar
                         expressed as sucrose ):
                         1 . Containing no milkfats or containing less than 1 ,5 % by weight of
                             such fats                                                             29,2                 13
                                                                                                   +   vc              + vc
                                                                                                                      subject
                                                                                                                    to a max.
                                                                                                                  of 35 + ads
                         2.  Other                                                     ;           29,2                 13
                                                                                                   + vc                + vc
                                                                                                                      subject '
                                                                                                                   to a max.
                                                                                                                  of 35 + ads
||               V. Containing 65 % or more by weight of starch :
                     a) Containing no sucrose or containing less than 5% by weight of
                         sucrose (including invert sugar expressed as sucrose) . -                  28                  13
                                                                                                   + vc                + vc
                                                                                                                      subject
                                                                                                                   to a max.
                                                                                                                  of 30 + adf
                     b ) Other                                                                     29,2                 13
                                                                                                   + vc                +   vc
                                                                                                                      subject
                                                                                                                   to a max.
                                                                                                                  of 35 + ads
 ---pagebreak--- No L 331 / 92                             Official Journal of the European Communities                           9 . 12 . 85
                                                           CHAPTER 20
                             PREPARATIONS OF VEGETABLES , FRUIT OR OTHER PARTS OF PLANTS
Notes
1 . This Chapter does not cover :
     ( a ) Vegetables or fruit , prepared or preserved by the processes specified in Chapters 7 and 8 ; or
     ( b ) Fruit jellies , fruit pastes or the like in the form of sugar confectionery ( heading No 17.04 ) or chocolate
           confectionery ( heading No 18.06 ).
2 . The vegetables of headings Nos 20.01 and 20.02 are those which fall in headings Nos 07.01 to 07.05 when
     imported in the states provided for in those headings .
3 . Edible plants , parts of plants and roots of plants conserved in syrup ( for example , ginger and angelica ) are to be
     classified with the preserved fruit falling under heading No 20.06 ; roasted ground-nuts are also to be classified in
     heading No 20.06 .
4 . Tomato juice the dry weight content of which is 7% or more is to be classified under heading No 20.02 .
Additional Notes
1 . For the purposes of subheading 20.02 A I, the following species of mushrooms are regarded as "cultivated
     mushrooms ": Agaricus spp, Volvaria esculenta, Lentinus edodes, Flammulina velutipes, Pholiota aegerita, Pholiota
     nameko, Pleurotus ostreatus, Pleurotus florida, Pleurotus pulmonarius, Pleurotus cornucopiae, Pleurotus abalonae,
     Pleurotus colombinus, Pleurotus eringii, Stropharia rugoso-annulata, Tremalla fuciformis, Auricularia
     auricula-judae, Auricularia polytricha, Auricularia porphyria, Coprinus comatus, Rodopaxilus nudus, Lepiota
     pudica, Lepiota personata, Agrocyte aegerita, Agrocyte cylindracea.
2 . The content of various sugars expressed as sucrose ("sugar content") of the products classified within this Chapter
     corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in Annex III
     to Council Regulation (EEC) No 516/77 of 14 March 1977) at a temperature of 20 °C and multiplied by the
    factor:
     — 0,93 in respect of products of heading No 20.06, or
     — 0,95 in respect of products of the other headings.
3 . The products classified under heading No 20.06 shall be considered as "containing added sugar" when the "sugar
     content" thereof exceeds by weight the percentages given hereunder, according to the kind of fruit concerned:
     — pineapples and grapes:                          13%,
     — other fruits, including mixtures of fruit: 9% .
4. For the purposes of subheading 20.06 B I, the following expressions shall have the meanings hereby assigned to
     them :
     — "actual alcoholic strength by mass ": the number of kilograms of pure alcohol contained in 100 kg of the
           product,
    — "% mas ": the symbol for alcoholic strength by mass.
5. The added sugar content of products classified under heading No 20.07 corresponds to the "sugar content" less the
    figures given hereunder, according to the kind ofjuice concerned:
    — lemon or tomato juice:                                               3,
    — apple juice:                                                        11 ,  .
    — grape juice:                                                        15,
    — other fruit or vegetable juices, including mixtures ofjuices: 13 .
6. For the purposes of subheadings 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 of not more than 1 % vol;
    — "actual alcoholic strength by volume " means the number of volumes of pure alcohol at a temperature of 20 °C
           contained in 100 volumes of the product at that temperature.
7. For the purposes of subheadings 20.07 B 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 Annex III to Regulation (EEC) No 516/ 77) at a temperature of 20 °C is
    not less than 50,9 % .
 ---pagebreak--- 9 . 12 . 85                                           Official Journal of the European Communities                          No L 331 / 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:
II                        A. Mango chutney                                                                       22                 Free
                          B. Cucumbers and gherkins                                                              22                  22
l.\                       C. Other                                                                               22                  20
        20.02             Vegetables prepared or preserved otherwise than by vinegar or acetic acid :
                          A. Mushrooms
II                              I. Cultivated                                                                  23 ( a )              —
                               II . Other                                                                        23                  —
                          B. Truffles                                                                            20                  18
Il                        C. Tomatoes                                                                            18                  18
                          D. Asparagus                                                                           22                  22
                          E. Sauerkraut                                                                          20                  —
                          F. Capers and olives                                                                   20
II                        G. Peas ; beans in pod                                                                 24                  24
I-I                       H. Other , including mixtures                                                          24                  22
        20.03             Fruit preserved by freezing, containing added sugar:                               \
                          A. With a sugar content exceeding 13 % by weight                                       26                  26
                                                                                                               + (L)              + ads
                          B. Other                                                                               26                  26
        20.04             Fruit, fruit-peel and parts of plants, preserved by sugar (drained, glace or
                          crystallised):
li                        A. Ginger                                                                              25                Free
                          B. Other :                                                                         \\
                                I. With a sugar content exceeding 13% by weight                                  25                  25
                                                                                                               + (L)               + ads
                               II . Other                                                                        25                  25
        20.05             Jams , fruit jellies, marmalades, fruit puree and fruit pastes, being cooked
                          preparations , whether or not containing added sugar:
                          A. Chestnut puree and paste :
                                I. With a sugar content exceeding 13% by weight                                  30                  30
                                                                                                               + (L)               + ads
Il                             II . Other                                                                        30                 .30
Il                        B. Jams and marmalades of citrus fruit:                                                           I
                                  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
II                             III . Other                                                                       30                  27
                          C. Other :                                                                                        \
                                 'I. With a sugar content exceeding 30% by weight :
                                     a ) Plum purée and plum paste , in immediate packings of a net capacity
                                         exceeding 100 kg , for industrial processing ( b )                      30                 28
                                                                                                                                   + ads
(a )  In certain conditions an additional amount is provided for in addition to the customs duty.
( b ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 331 / 94                            Official Journal of the European Communities                                  9 . 12 . 85
IlI                                                                                                        Rate of duty
   Heading                                                                                         Autonomous
    number                                            Description                                       %          Conventional
                                                                                                     or levy •           %
                                                                                                       (L)
      1                                                    2                         '                  3                 4
    20.05     C.      I. b ) Other                                                                     30                 30
   (cont'd)                                                                                          + (L)              + ads
                    II . With a sugar content exceeding 13% but not exceeding 30% by weight            30                 30
                                                                                                     + (L)              + ads
                  III . Other             ;                                                            30                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 :
        V
                   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
                                 bb ) Other :                                                        + ( L ).
                                        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--- 9 . 12 . 85                            Official Journal of the European Communities                          No L 331 / 95
                                                                                                       Rate of duty
     Heading                                                                                   Autonomous
      number                                        Description                                     %          Conventional
                                                                                                 or levy              %
                                                                                                   (L)
         1                                               2                                          3                 4
      20.06   B. I.   e ) Other fruits :
     (cont'd)              1 . With a sugar content exceeding 9 % by weight :
                               aa ) Of an actual alcoholic strength by mass not exceeding
                                     11,85% mas                                                    32                 30
                                                                                                 + (L)            + 2 ads
                               bb ) Other                                                          32
                                                                                                 + (L)
                           2.  Other :
                               aa ) Of an actual alcoholic strength by mass not exceeding
                                     11,85 % mas                                                   32                 30
                               bb ) Other                                                          32
                      f) Mixtures of fruit :
                           1 . With a sugar content exceeding 9% by weight:
                               aa ) Of an actual alcoholic strength by mass not exceeding
                                     11,85% mas                                                    32                 30
                                                                                                  + (L)           + 2 ads
                               bb ) Other                                                          32
                                                                                                 + (L)
                           2.  Other :
                               aa) Of an actual alcoholic strength by mass not exceeding
                                     11,85% mas                                                    32               - 30
                               bb ) Other                                                          32
                 II . Not containing added spirit:
                       a ) Containing added sugar , in immediate packings of a net capacity of
                           more than 1 kg :
                           1 . Ginger                                                              23               Free
                           2 . Grapefruit segments                                                 23                 17
                                                                                                 + (L)            + 2 ads
                           3 . Mandarins ( including tangerines and satsumas ); Clementines ,
                               wilkings and other similar citrus hybrids                           23                 21
                                                                                                 + (L)            + 2 ads
                           4 . Grapes                                                              23                 22
                                                                                                 + (L)            + 2 ads
                           5 . Pineapples :
                               aa ) With a sugar content exceeding 17% by weight                   23                 22
                                                                                                  + (L)           + 2 ads
                               bb ) Other                                                          23                 22
                           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 v
                                                                                                 + (L)            + 2 ads
                           9.  Mixtures of fruit :
                               aa ) Mixtures in which no single fruit exceeds 50% of the total
                                    weight of the fruits                                           23                 20
                                                                                                 + (L)            + 2 ads
                               bb ) Other                                                          23                 20
                                                                                                 + (L)            + 2 ads
 ---pagebreak---  No L 331 / 96                                                                                                           9 . 12 . 85
                                           Official Journal of the European Communities
                                                                                                             Rate of duty
         Heading                                                                                    Autonomous
         number                                          Description                                     %           Conventional
                                                                                                      or levy              %
                                                                                                        (L)
            1                                                 2                                          3                  4
          20.06   B. II . b ) Containing added sugar , in immediate packings of a net capacity of
        (cont'd)              1 kg or less :
                              1 . Ginger                                                                27                Free
                              2 . Grapefruit segments                                                   27                 17
                                                                                                      + (L)             + 2 ads
                              3 . Mandarins ( including tangerines and satsumas ); Clementines ,
                                  wilkings and other similar citrus hybrids                             27                 20
                                                                                                  '   + (L)             + 2 ads
                              4 . Grapes                                                                27                  24
                                                                                                      + (L)             + 2 ads
                              5 . Pineapples :
                                  aa ) With a sugar content exceeding 19% by weight                     27                  24
                                                                                                      + (L)             + 2 ads
                                  bb ) Other                                                            27                 24
                              6.  Pears :
                                  aa ) With a sugar content exceeding 15% by weight                     27                 22
                                                                                                      + (L)             + 2 ads
                                  bb ) Other                                                        ■   27                 22
                              7 . Peaches and apricots :
                                  aa ) With a sugar content exceeding 15% by weight :
                                         1 1 . Peaches                                                  27                 22
                                                                                                      + (L)             + 2 ads
                                         22 . Apricots                                                  27                 24
                                                                                                      + (L)             + 2 ads
                                  bb ) Other :
                                         1 1 . Peaches                                                  27                 22
                                         22 . Apricots                                                  27                 24
                              8.  Other fruits                                                          27                 24
                                                                                                      + (L)             + 2 ads
                              9.  Mixtures of fruit:
                                  aa ) Mixtures in which no single fruit exceeds 50% of the total
                                         weight of the fruits                                           27                 15
                                                                                                      + (L)             + 2 ads
                                  bb ) Other                                                            27                 22 .
                                                                                                      + ( L)            + 2 ads
                          c) Not containing added sugar, in immediate packings of a net
                              capacity :
                              1 . Of 4,5 kg or more: •
                                  aa ) Apricots                                                         17                (a)
                                  bb) Peaches (including nectarines) and plums                          19                 (a)
                                  cc )   Pears                                                          23                 21
                                  dd ) Other fruits                                                     23                 (a)
                                  ee )   Mixtures of fruit                                              23                 (a)
                              2 . Of less than 4,5 kg
                                  aa ) Pears                                                          . 25                 21
                                  bb ) Other fruits and mixtures of fruit                               25                 23
[ a ) See Annex .
 ---pagebreak---  9 . 12 . 85                                          Official Journal of the European Communities                                               No L 331 / 97
                                                                                                                                           Rate of duty
       Heading                                                                                                                   Autonomous
       number                                                            Description                                                  %            Conventional
                                                                                                                                   or levy              %
                                                                                                                                     (L)
           1                                                                    2                                                     3                  4 .
       20.07             Fruit juices (including grape must) and vegetable juices, whether or not containing
                         added sugar, but unfermented and not containing spirit:
                         A. Of a density exceeding 1,33 g/ cm3 at 20 °C:
                                I. Grape juice ( including grape must):
                                    a ) Of a value exceeding 22 ECU per 100 kg net weight                                          50 ( a )
                                    b) Of a value not exceeding 22 ECU per 100 kg net weight:
                                         1 . With an added sugar content exceeding 30 % by weight                                    50
                                                                                                                                  + (L) (a)
                                         2.   Other                                                                              . 50 ( a )             —
                               II . Apple and pear juice; mixtures of apple and pear juice:
                                    a) Of a value exceeding 22 ECU per 100 kg net weight                                             42                 —
                                    b) Other                                                                                         42                 "
                                                                                                                                    + (L)
                              III . Other :
II                                  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 :
li                                       1 . Grape juice (including grape must):                                                 I
                                              aa ) Concentrated:
                                                     11 . With an added sugar content exceeding 30 % by
                                                           weight                                                      •           28 ( a)              28
                                                                                                                                                       + ads
                                                     22 .  Other                                                                   28 ( a )             28
                                                                                                                                                       + ads
||                                            bb) Other :                                                                                        \
                                                     11 . With an added sugar content exceeding 30% by
                                                           weight                                                                  28 ( a )             28
                                                                                                                                                       + ads
                                                     22 .  Other . .                                                               28 ( a )             28
                                                                                                                                                       + ads
                                        2. Apple and pear juice:
                                              aa ) Containing added sugar                                                            25                 24
                                                                                                                                                       + ads
                                              bb ) Other                                .-                                           25                 25
                                        3 . Mixtures of apple and pear juice                                                         25                 —
                                    b) Of a value of 18 ECU or less per 100 kg net weight:
l .\                                     1 . Grape juice (including grape must):
\\                                            aa) Concentrated :
                                                     11 . With an added sugar content exceeding 30% by
                                                           weight                                                                    28                 28
                                                                                                                                  + (L) (a)            + ads
                                                     22 . Other                                                     .              28 ( a )             28
                                                                                                                                                       + ads
( a) In certain conditions a countervailing tax is provided for in respect of certain products in addition to the customs duty .
 ---pagebreak---  No L 331 / 98                                          Official Journal of the European Communities                                                   9 . 12 . 85
                                                                                                                                           Rate of duty
        Heading                                                                                                                   Autonomous
        number                                                             Description                                                  %          Conventional '
                                                                                                                                    or levy              %
                                                                                                                                       (L)
            1                                                                    2                                                      3                 4
         20.07            B. I.     b ) 1 . bb ) Other :
       (cont'd)                                       11 . With an added sugar content exceeding 30% by
                                                             weight                                                                   28                  28
                                                                                                                                   + (L) ( a)           + ads
                                                      22 .  Other                                                                   28 ( a )              28
                                                                                                                                                        + ads
                                          2 . Apple juice :
                                               aa) With an added sugar content exceeding 30 % by weight . .                           25                  24
                                                                                                                                    + (L)               + ads
                                               bb) With an added sugar content of 30 % or less by weight . .                          25'                 24
                                                                                                                                                        + ads
                                               cc) Not containing added sugar                                                         25                  25
                                          3 . Pear juice :
                                               aa ) With an added sugar content exceeding 30% by weight . .                           25                  24
                                                                                                                                    + (L)               + ads
                                               bb) With an added sugar content of 30% or less by weight . .                           25                  24
                                                                                                                                                        + ads
                                               cc) Not containing added sugar                                                         25                  25
                                          4 . Mixtures of apple and pear juice:
                                               aa) With an added sugar content exceeding 30% by weight . .                            25
                                                                                                                                    + (L)
                                               bb) Other                                                                              25
                               II . Other :
                                    a) Of a value exceeding 30 ECU per 100 kg net weight:
                                          1 . Orange juice                                                                            21                  19
                                                                                                                                                       + ads
                                          2 . Grapefruit juice                                                                        21                  15
                                                                                                                                                       + ads
                                                                                                                                                                   I!
                                          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:
                                                      11 . Containing added sugar                                                     22                 19
                                                                                                                                                       + ads
                                                      22 .  Other                             '                                       22                 20
( a ) In certain conditions a countervailing tax is provided for in respect of certain products in addition to the customs duty .
 ---pagebreak--- 9 . 12 . 85                          Official Journal of the European Communities                             No L 331 / 99
ll                                                                                                      Rate of duty
     Heading                                                                                  Autonomous
      number                                        Description                                     0/
                                                                                                     /o         Conventional
                                                                                                 or levy              %
                                                                                                   (L )
         1                                               2                                           3                4
      20.07   B. II . a ) 7 . bb ) Other:
     (cont'd)
II                                  11 . Containing added sugar                                    24                 21
                                                                                                                     + ads
I                                  22 . Other                                                      24                 22
I                     b) Of a value of 30 ECU or less per 100 kg net weight:
ll                        1 . Orange juice :                                                  ll
I                             aa) With an added sugar content exceeding 30 % by weight . . .       21
                                                                                                 + (L)      '
                                                                                                                      19
                                                                                                                     + ads
                              bb) Other                                                            21                 19
                                                                                                                    + ads
I                         2 . Grapefruit juice:
I                             aa) With an added sugar content exceeding 30 % by weight . . .       21
                                                                                                 + (L)
                                                                                                                      15
                                                                                                                    + ads
                              bb ) Other                                                           21                 15
                                                                                                                    + ads
I                         3 . Lemon juice :
I                             aa) With an added sugar content exceeding 30% by weight . . .        21
                                                                                                 + (L)
                                                                                                                      18
                                                                                                                    + ads
II                            bb) With an added sugar content of 30 % or less by weight . . .      21                 18
                                                                                                                    + ads
       -
                              cc) Not containing added sugar                      .*              21                  19
I                         4 . Other citrus fruit juices:
ll                            aa ) With an added sugar content exceeding 30 % by weight . . .  '  21
                                                                                                 + (L )
                                                                                                                      18
                                                                                                                    + ads
I                             bb) With an added sugar content of 30 % or less by weight . . .     21                  18
                                                                                                                    + ads
I                             cc) Not containing added sugar                                      21                  19
I                         5 . Pineapple juice:
\                             aa) With an added sugar content exceeding 30% by weight . . .       22
                                                                                                 + (L)
                                                                                                                      19
                                                                                                                    + ads
|-I                           bb) With an added sugar content of 30 % or less by weight . . .     22                  19
                                                                                                                    + ads
                              cc) Not containing added sugar                                      22                  20
\                         6 . Tomato juice :
            -
                              aa) Containing added sugar                                          21                  20
                                                                                                                    + ads
\                             bb ) Other                                                          21                  21
 ---pagebreak--- No L 331 / 100                     Official Journal of the European Communities                                9 . 12 . 85
                                                                                                   Rate of duty
   Heading                                                                                 Autonomous
    number                                         Description                                  %          Conventional
                                                                                             or levy             %
                                                                                               (L)
      1                                                2                                        3                 4
    20.07      B. II. b) 7 . Other fruit and vegetable juices:
   (cont'd)
                             aa) With an added sugar content exceeding 30% by weight . .       24                21
                                                                                             + (L)              + ads
                             bb) With an added sugar content of 30 % or less by weight . .     24                21
                                                                                                               + ads
                             cc) Not containing added sugar                                    24                22
                         8.  Mixtures :                                                    l
                             aa ) Of citrus fruit juices and pineapple juice:
                                  11 . With an added sugar content exceeding 30% by
                                        weight                                                 22                19
                                                                                             + (L)     '       + ads
                                  22 . With ah added sugar content of 30% or less by
                                        weight                                                 22                19
                                                                                                               + ads
                                  33 . Not containing added sugar                              22                20
                             bb ) Other :
                                  11 . With an added sugar content exceeding 30% by
                                        weight                                :                24                21
                                                                                             + (L)             + ads
                                  22 . With an added sugar content of 30% or less by
                                        weight                                                 24                21
                                                                                                               + ads
                 '                33 . Not containing added sugar                              24                22
 ---pagebreak--- 9 . 12 . 85                                  Official Journal of the European Communities                             No L 331 / 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 enzyijies 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 powderform ", means products having a
    powdered milk content (calculated as the total milk protein, lactose and milkfat content) of more than 40 % by
    weight.
2 . For the purposes of subheading 21.07 E, the term "cheese fondues " shall be taken to mean preparations containing
      12 % or more but less than 18 % of milkfats and made from melted cheese (Emmentaler and Gruyere exclusively)
     with the addition of white wine, kirsch, starch and spices and put up in immediate packings of a net capacity of
      1 kg or less .
      Entry under the aforementioned subheading is furthermore subject to the production of a certificate issued in
      accordance with the ' conditions laid down by the competent authorities of the European Communities.
3 . For the purposes of subheading 21.07 F III, "isoglucose " means the product obtained from glucose or its polymers
     with a content by weight in the dry state of at least 10 % fructose.
                                                                                                                 Rate of duty
       Heading                                                                                          Autonomous
        number                                             Description                                       %           Conventional
                                                                                                          or levy             %
                                                                                                            ( L)
           1                                                    2  '                                          3               4
       [ 21.01 ]
         21.02       Extracts, essences or concentrates, of coffee, tea or mate and preparations with a
                     basis of those extracts , essences or concentrates ; roasted chicory and other
                     roasted coffee substitutes and extracts , essences and concentrates thereof:
                     A. Extracts , essences or concentrates of coffee and preparations with a basis of
                          those extracts , essences or concentrates                                         30                18
                     B. Extracts , essences or concentrates of tea or mate and preparations with a
                          basis of those extracts , essences or concentrates                                30                12
 ---pagebreak--- No L 331 / 102                                    Official Journal of the European Communities                                      9 . 12 . 85
                                                                                                                        Rate of duty
     Heading                                                                                                  Autonomous
      number                                                   Description                                         °/
                                                                                                                    /o          Conventional
                                                                                                                or levy               %
                                                                                                                  (L)
         1                                                         2                                                3                  4
      21.02           C. Roasted chicory and other roasted coffee substitutes:
     (cont'd)
                           I. Roasted chicory                                                                     18                  —
li                        II . Other                                                                             16,9                  8
IIII                                                                                                             + v                 +   v
                      D. Extracts, essences and concentrates of roasted chicory and other roasted             IIIl
li                        coffee substitutes :                                                                IIII
Il                         I. Of roasted chicory                                                                  22                  —
l                         II . Other                                                                           16,9 ( a )             —
                                                                                                                 +    v
      21.03           Mustard flour and prepared mustard :                 1
li                    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                                         1                               17                  14
      21.04           Sauces : mixed condiments and mixed seasonings :
                      A. Mango chutney , liquid                                                                   20                 Free
                /     B. Sauces with a basis of tomato puree                                                      20                   16
                      C. Other                                                                                    20                   12
      21.05           Soups and broths, in liquid , solid or powder form; homogenised composite food
                      preparations :
                      A. Soups and broths , in liquid , solid or powder form                                      22                  18
                      B. Homogenised composite food preparations                                                  24                  22
      21.06           Natural yeasts (active or inactive); prepared baking powders:
                      A. Active natural yeasts :
                            I. Culture yeast                                                                      23                  17
                           II . Bakers' yeast :
                                a ) Dried                                                                        22,1                 15
                                b ) Other                              »                                         22,1                 15
                         III . Other                                                                              31                  23
                      B. Inactive natural yeasts :
                            I. In tablet, cube or similar form , or in immediate packings of a net capacity
                                of 1 kg or less                                                                   17                  13
                           II . Other                                                                 : . . .     10                   8
                      C. Prepared baking powders                                                                  19                 9,5
(a) Duty suspended to 14% for an indefinite period .
 ---pagebreak--- 9 . 12. 85                           Official Journal of the European Communities                           No L 331 / 103
 \I                                                                                                     Rate of duty
     Heading                                                                                   Autonomous
      number                                      Description                                        %          Conventional
                                                                                                 or levy              %
                                                                                                    (L)
         1                                             2                                             3                4
      21.07  Food preparations not elsewhere specified or included:
             A. Cereals in grain or ear form , pre-cooked or otherwise prepared:
                  I. Maize                                            •                           20,8                 8
                                                                                                  +   v              +   v
                 II . Rice                                                                        20,8                13
                                                                                                  +   v              + v
                III . Other                                                                       20,8                13
                                                                                                  + v                + v
             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
                                                                                                  + v                +   v
                      b ) Other                                                                   20,8                10
                                                                                                  + v                +   v
                 II . Stuffed :
                      a ) Cooked                                                                  20,8                13
                                                                                                 .+ v                + v
                      b ) Other                                                                   20,8                13
                                                                                                  + v                + v
             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
                                                                                                  +   v              +   v
                 II . Containing by weight of milkfats:
                      a ) 3 % or more but less than 7%                                            20,8                !3
                                                                                                  +   v              +   v
                      b ) 7 % or more                                                             20,8                13
                                                                                                  + v                + v
             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
                                                                                                  +   v              + v
                           2 . 1 ,5 % or more                                                     20,8                13
                                                                                                  +   v              +   v
                      b) Other, containing by weight of milkfats:
                           1 . Less than 1,5%                                                     20,8                13
                                                                                                  + v                +   v
                           2 . 1,5% or more but less than 4%                                      20,8                13
                                                                                                  + v                + v
                           3.   4% or more                                                        20,8                13
                                                                                                  + v                + v
                 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
                                                                                                  + v                + v
                           2.   40% or more but less than 55%                                     20,8                13
                                                                                                  + v               ,+ v
 ---pagebreak--- No L 331 / 104                           Official Journal of the European Communities                                  9 . 12 . 85
                                                                                                           Rate of duty
   Heading                                                                                       Autonomous
    number                                             Description                                     %           Conventional
                                                                                                    or levy               %
                                                                                                      (L)
      1                                                    2                                           3                   4
    21.07      D. II . a ) 3 . 55% or more but less than 70%                                         20,8                 13
   (cont'd)  l                                                                                       +  v               + v
                               4.  70% or more                                                       20,8                 13
             I                                                                                       + v                 + v
\                       b ) 1 ,5 % or more                                                           20,8                 13
             \                                                                                       +  v               + v
\              E. Cheese fondues                                                                     20,8                 *3
lII                                                                                                  + v                + v
I                                                                                                 subject to    Il
l                                                                                                  a max.       ll
Ili                                                                                              of 35 ECU      II
III                                                                                              per 100 kg Il
                                                                                                      net
               F. Flavoured or coloured sugar syrups:                                                           l
                    I. Lactose syrup                                                                67 ( L )              —
                   II . Glucose syrup and maltodextrine syrup                  .                    67 ( L )              —
||                III . Isoglucose syrups                                                           67 ( L )              —
li                IV . Other                                                                        67 ( L )              —
               G. Other:
                  I. Containing no milkfats or containing less than 1 ,5 % by weight of such                    \\
Il                      fats :
                                                                                                 lll
                        a ) Containing no sucrose or containing less than 5% by weight of                       Il
l.\                          sucrose (including invert sugar expressed as sucrose):              \Il
                              1 . Containing no starch or containing less than 5% by weight of   \I
Il                                starch                                                              25                 20
                             2 . Containing by weight of starch :                                I
\                                 aa ) 5 % or more but less than 32 %                          ■     20,8                 13
\\                                                                                                   + v                + v
li                                bb) 32 % or more but less than 45 %                                20,8                 13
             \                                                                                       + v                + v
\\                                cc)   45 % or more                                                 20,8                 13
                                                                                                     + v                + v
                        b) Containing 5% or more but less than 15% by weight of sucrose                         l
l                            ( including invert sugar expressed as sucrose):
II                           1 . Containing no starch or containing less than 5% by weight of    ll
                                  starch                                                            20,8                 13
             l                                                                                       + v                +    v
Il                           2 . Containing by weight of starch :
li                                aa ) 5% or more but less than 32%                                 20,8                 13
Il                                                                                                  + v                 + v
                                  bb) 32% or more but less than 45%                                 20,8                 13
IlI                                                                                                 +  v               +    v
II                                cc)   45 % or more                                                20,8                 13
                                                                                                    +  v                + v
 ---pagebreak--- 9 . 12 . 85                          Official Journal of the European Communities                          No L 331 / 105
              \\\                                                                                      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
                                                                                                 + v                + v
                         2 . Containing by weight of starch :
                              aa ) 5 % or more but less than 32 %                                20,8                 13
                                                                                                 + v                + v
                              bb ) 32 % or more but less than 45 %                               20,8                 13
                                                                                                 +    v             + v
                              cc)   45 % or more                                                 20,8                 13
                                                                                                 + v                + v
                      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
                                                                                                 +   v              + v
                         2 . Containing by weight of starch :
                              aa ) 5 % or more but less than 32 %                                20,8                 13
                                                                                                 + v                + v
                              bb ) 32 % or more                                                  20,8                 13
                                                                                                 + v                + v
                      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
                                                                                                 + v                + v
                         2.   Other                                                              20,8                 13
                                                                                                 +   v              + v
                      f) Containing 85 % or more by weight of sucrose (including invert sugar
                         expressed as sucrose)                                                   20,8                 13
                                                                                                 + v                + v
                 II . Containing 1,5 % or more but less than 6 % 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
                                                                                                 + v                + v
                         2 . Containing by weight of starch :
                              aa ) 5 % or more but less than 32 %                                20,8                13
                                                                                                 +   v              +   v
                              bb ) 32 % or more but less than 45 %                              20,8                 13
                                                                                                 + v                + v
                              cc)  45 % or more                                                 20,8                 13
                                                                                                 +   v              +   v
 ---pagebreak--- No L 331 / 106                          Official Journal of the European Communities                                    9 . 12 . 85
 II                                                                                                         Rate of duty
   Heading                                                                                        Autonomous
    number                                            Description                                       %           Conventional
                                                                                                    or levy                %
                                                                                                       ( L)
      1                                                   2                                              3                 4
    21.07      G. II . b) Containing 5 % or more but less than 15 % by weight of sucrose
   (cont'd)                  (including invert sugar expressed as sucrose):
                             1 . Containing no starch or containing less than 5 % by weight of
                                 starch                                                              20,8                  13
                                                                                                     +    v              + v
                             2 . Containing by weight of starch :
                                 aa ) 5 % or more but less than 32 %             <                   20,8                  13
                                                                                                     + v                 + v
                                 bb ) 32 % or more                                                   20,8                  13
                                                                                                     + v                 + v
                        c) Containing 15 % or more but less than 30 % 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
                                                                                                     +    v              + v
                            2 . Containing by weight of starch :
                                 aa ) 5 % or more but less than 32 %                                 20,8                  13
                                                                                                     + v                 + v
                                 bb ) 32 % or more                                                   20,8                  13
                                                                                                     +    v              +   v
                        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
                                                                                                     + v                 +   v
                            2.   Other                                                              20,8                   13
                                                                                                     + v                 + v
                        e ) Containing 50 % or more by weight of sucrose ( including invert sugar
                            expressed as sucrose)                                                   20,8                   13
                                                                                                     + v                 + v
                  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
                                                                                                    + v                  +   v
                            2 . Containing by weight of starch :
                                 aa ) 5 % or more but less than 32 %                                20,8                  13
                                                                                                    + v                  +   v
                                 bb ) 32 % or more                                                  20,8                  13
                                                                                                    + v                  + v
                        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
                                                                                                    +    v               +   v
                            2.   Other                                                              20,8                  13
                                                                                                    + v                  + v
 ---pagebreak---                                                                                                               /
9 . 12 . 85                          Official Journal of the European Communities                           No L 331 / 107
\\                                                                                                      Rate of duty
     Heading                                                                                    Autonomous
      number                                       Description                                       %          Conventional
                                                                                                  or levy             %
                                                                                                    (L)
          1                                             2                                            3                4
      21.07   G. III . c) Containing 15 % or more but less than 30 % by weight of sucrose
     (cont'd)             (including invert sugar expressed as sucrose):
                          1 . Containing no starch or containing less than 5 % by weight of
                               starch                                                              20,8               13
                                                                                                   +  v              + v
                          2.   Other                                                               20,8               13
                                                                                                   + v               + v
                       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
                                                                                                   + v               + v
                          2.   Other                                                               20,8               13
                                                                                                   +   v             + v
                       e) Containing 50 % or more by weight of sucrose ( including invert sugar
                          expressed as sucrose)                                                    20,8               13
                                                                                                   + v               + v
                 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 .
                                                                                                   +   v             + v
                          2.   Other                                                               20,8               13
                                                                                                   +   v             + v
                       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
                                                                                                   + v               +  v
                          2.   Other                                                               20,8               1.3
                                                                                                   + v               +  v
                       c) Containing 15 % or more by weight of sucrose ( including invert sugar
                          expressed as sucrose )                                                   20,8               13
                                                                                                   + v               + v
                 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
                                                                                                   +   v             + v
                           2.   Other                                                              20,8               13
                                                                                                   +   v             + v
                       b) Containing 5 % or more by weight of sucrose (including invert sugar
                          expressed as sucrose )                                                   20,8               13
                                                                                                   + v               +   v
 ---pagebreak--- No L 331 / 108                           Official Journal of the European Communities                                 9 . 12 . 85
                                                                                                          Rate of duty
   Heading                                                                                       Autonomous
    number                                             Description                                     %          Conventional
                                                                                                   or levy               %
                                                                                                      (L)
      1                                                     2                                          3                 4
    21.07      G. VI . Containing 26% or more but less than '45% by weight cf milkfats:
   (cont'd)              a) Containing no sucrose or containing less than 5% by weight of IIIl
||                             sucrose ( including invert sugar expressed as sucrose ):          ||l
||                             1 . Containing no starch or containing less than 5 % by weight of III
II                                  starch                                                          20,8                 13
III                                                                                                 +   v              +   v
II                             2.   Other                                                           20,8                 13
||I                                                                                                 + v                + v
I                        b) Containing 5 % or more but less than 25 % by weight of sucrose                      I
||                             ( including invert sugar expressed as sucrose):                   IlI
||                             1 . Containing no starch or containing less than 5 % by weight of IIIl
II                                  starch                                                          20,8                 13
                                                                                                    + v                + v
li                             2.   Other                                                           20,8                 13
                                                                                                    + v                + v
                         c) Containing 25% or more by weight of sucrose (including invert
II                             sugar expressed as sucrose ) . .                                     20,8                 13
||                                                                                                  +   v              + v
                  VII . Containing 45 % or more but less than 65 % by weight of milkfats:                       |
                         a ) Containing no sucrose or containing less than 5% by weight of
II                            sucrose ( including invert sugar expressed as sucrose):            II
Il                       >.'• 1 . Containing no starch or containing less than 5 % by weight of  II
                                    starch                                                          20,8                 13
              I,l                                                                                   +   v              +   v
                              2.    Other                                                           20,8                 13
              \                                                                                     + v                + v
||                       b ) Containing 5 % or more by weight of sucrose (including invert sugar
li                            expressed as sucrose ):                                            II
II                             1 . Containing no starch or containing less than 5 % by weight of I\
II                                  starch                                                         20,8                  13
II                                                                                                  +   v              +   v
I.   !                        2.    Other                                                          20,8                , 13
Il                                                                                                  + v                + v
||                VIII . Containing 65% or more but less than 85% by weight of milkfats:
li                       a) Containing no sucrose or containing less than 5 % by weight of       l
II                            sucrose (including invert sugar expressed as sucrose)                20,8                  13
l                                                                                                   +   v              + v
II                       b ) Other                                                                 20,8                  13
II                                                                                                  + v                + v
||                IX . Containing 85 % or more by weight of milkfats                               20,8
                                                                                                    +   v              +
                                                                                                                         13
                                                                                                                           v
 ---pagebreak--- 9 . 12 . 85                               Official Journal of the European Communities                    No L 331 / 109
                                                           CHAPTER 22
                                               BEVERAGES , SPIRITS AND VINEGAR
Notes
1 . This Chapter does not cover:
     ( a) Sea water (heading No 25.01 );
     (b) Distilled and conductivity water and water of similar purity (heading No 28.58 );
     (c) Acetic acid of a concentration exceeding 10 % by weight of acetic acid ( heading No 29.14 ),
     ( d) Medicaments of heading No 30.03 ; or
     ( e) Perfumery or toilet preparations ( Chapter 33 ).
2 . For the purposes of headings Nos 22.08 and 22.09 , the alcoholic strength is to be taken to be the alcoholic strength
     by volume at a temperature of 20 °C.
     "% vol" is the symbol for alcoholic strength by volume.
Additional Notes
1 . For the purposes of headings Nos 22.04, 22.05 and 22.06 and subheading 22.07 A :
    (a) "actual alcoholic strength by volume " means the number of volumes of pure alcohol contained at a temperature
          of 20 °C in 100 volumes of the product at that temperature;
    (b) "potential alcoholic strength by volume" means the number of volumes of pure alcohol at a temperature of
          20 °C capable of being produced by totalfermentation of the sugars contained in 100 volumes of the product at
          that temperature;
    (c) "total alcoholic strength by volume " means the sum of the actual and potential alcoholic strengths;
    (d) "natural alcoholic strength by volume " means the total alcoholic strength by volume of a product before any
          enrichment;
    (e) "% vol" is the symbol for alcoholic strength by volume.
2 . For the purposes of heading No 22.04 "grape must in fermentation " means the product derived from the
    fermentation of grape must, having an actual alcoholic strength by volume of more than 1 % vol and less than
    three-fifths of its total alcoholic strength by volume.
3 . For the purposes of heading No 22.05:
    A. "Sparkling wine" (subheading 22.05 A) means a product having an actual alcoholic strength of not less than
          8,5 % vol, obtained:
          — either by first or second alcoholic fermentation offresh grapes, grape must or wine, and releasing, when the
              container is opened, carbon dioxide derived exclusively from the fermentation,
          — or from wine, and releasing, when the container is opened, carbon dioxide derived wholly or partly from the
              addition of this gas,
          and having, when kept at a temperature of 20 °C in closed containers, an excess pressure due to carbon dioxide
          in solution of not less than 3 bar.
    B. "Total dry extract" means the content in grams per litre of all the substances in a product which, under given
          physical conditions, do not volatilise.
          The total dry extract must be determined with the densimeter at 20 °C.
     C. (a) The presence in the products falling within subheading 22.05 C of the quantities of total dry extract per litre
              indicated in I, II III and IV below does not affect their classification:
               I. Products of an actual alcoholic strength by volume of not more than 13 % vol: 90 g or less of total
                  extract per litre;
              II. Products of an actual alcoholic strength by volume of more than 13 % vol but not more than 15 % vol:
                  130 g or less of total dry extract per litre;
 ---pagebreak--- No L 331 / 110                                                                                                 9 . 12 . 85
                                        Official Journal of the European Communities
            III. Products of an actual alcoholic strength by volume of more than 15% vol but not more than 18% vol:
                 130 g or less of total dry extract per litre;
            IV. Products of an actual alcoholic strength by volume of more than 18% vol but not more than 22 % vol:
                 330 g or less of total dry extract per litre.
            Products with a total dry extract exceeding the maximum quantity shown above in each category are to be
            classified in the next following category, except that if the total dry extract exceeds 330 g per litre the
            products are to be classified in subheading 22.05 C V.
        (b) The above rules do not apply to products falling within subheadings 22.05 C 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 of alcohol, that is to say a product:
        — having an actual alcoholic strength by volume of not less than 12% vol but less than 15% vol, and
        — obtained by the addition to unfermented grape must having a natural alcoholic strength by volume of not
            less than 8,5% vol of a product derived from the distillation of wine;
   (b) Wine fortified for distillation, that is to say a product:
        — having an actual alcoholic strength by volume of not less than 18 % vol but not more than 24% vol,
        — obtained exclusively by the addition to wine containing no residual sugar of an unrectified product derived
           from the distillation of wine and having a maximum actual alcoholic strength by volume of 86 % vol,
            and
        — having a maximum volatile acidity of 2,40 g/litre, expressed as acetic acid;
   (c) Liqueur wine, that is to say a product:
       — having a total alcoholic strength by volume of not less than 1 7,5 % vol and an actual alcoholic strength by
            volume of not less than 15% vol but not more than 22 % vol, and
       — obtained from grape must or wine, which must come from vine varieties approved in the third country of
            origin for the production of liqueur wine and have a minimum natural alcoholic strength by volume of 12%
            vol,
            — by freezing, or
            — by the addition during of after fermentation
                 — of a product derived from the distillation of wine, or
                 — of concentrated grape must or, in the case of certain quality liqueur wiries appearing on a list to be
                    adopted of wines for which such practice is traditional, of grape must concentrated by direct heat,
                    which, apart from this operation, corresponds to the definition of concentrated grape must, or
                 — of a mixture of these products.
       However, certain quality liqueur wines appearing on a list to be adopted may be obtained from unfermented
       fresh grape must which does not need to have a minimum natural alcoholic strength by volume of 12% vol.
5. For the .purposes of subheading 22.07 A, the expression "piquette" means the product obtained by the fermentation
   of untreated grape marc macerated in water or by the extraction offermented grape marc with water.
6. For the purposes of subheading 22.07 B I, the following are regarded as "sparkling":
   — fermented beverages in bottles with "mushroom " stoppers held in place by ties or fastenings;
   — fermented beverages otherwise put up, with an excess pressure of not less than 1 ,5 bar, measured at a
       temperature of 20 °C.
7. For the purposes of subheading 22.10 A, the expression "wine vinegar" means vinegar obtained exclusively by
   acetous fermentation of wine and having a total acidity of not less than 60 g/litre, expressed as acetic acid.
 ---pagebreak--- 9 . 12 . 85                                                Official Journal of the European Communities                                                          No L 331 / 111
Il                                                                                                                                                          Rate of duty
        Heading                                                                                                                                   Autonomous
        number                                                                  Description                                                             %           Conventional
                                                                                                                                                     or levy              %
                                                                                                                                                       (L)
            1                                                                          2                                                                3                 4
         22.01             Waters, including spa waters and aerated waters; ice and snow:
                           A. Spa waters , natural or artificial ; aerated waters                                                                       8 •               4
                           B.      Other                                                                                                              Free               Free
         22.02             Lemonade, flavoured spa waters and flavoured aerated waters, and other
                           non-alcoholic beverages, not including fruit and vegetable juices falling within
                           heading No 20.07:
                           A. Not containing milk or milkfats                                                           .                              20                 15
                           B. Other, containing by weight of milkfats:
                                      I. Less than 0,2 %                                                                                              12,7                 8
                                                                                                                                                      + v                + v
                                    II . 0,2 % or more but less than 2 %                                                                              12,7                 8
                                                                                                                                                      + v                + v
                                   III . 2 % or more                                                                                                  12,7                 8
                                                                                                                                                      + v                + v
         22.03             Beer made from malt                                                                                                         30                 24
         22.04             Grape must, in fermentation or with fermentation arrested otherwise than by the
                           addition of alcohol                                                                                                      40 ( a )              —
         22.05             Wine of fresh grapes; grape must with fermentation arrested by the addition of
                           alcohol :
                           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)                                                                        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 1 , ' Section I , be the representative rate, if such rate is fixed for the purposes of the common agricultural policy .
(c)   Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak---   No L 331 / 112                                           Official Journal of the European Communities                                                                  9 . 12 . 85
 II                                                                                                                                                          Rate of duty
        Heading                                                                                                                                   Autonomous
         number                                                                Description                                                               0/
                                                                                                                                                          /0         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 :
                                             1 . Port, Madeira , sherry , Tokay (Aszu and Suzamorodni) and
                                                  Setubal muscatel ( a )                                                                          19,3 ECU            17,5 ECU
                                                                                                                                                  per hi ( b)         per hi (b)
                                             2.   Other                                                                                            23 ECU              23 ECU
                                                                                                                                               per hi ( b) (c)        per hi ( b)
                                        b ) More than two litres :
                                             1 . Port, Madeira , sherry and Setubal muscatel (a)                                                  15,7 ECU            14,5 ECU
                                                                                                                                              . per hi ( b)           per hi ( b)
                                             2 . Tokay (Aszu and Szamorodni ) ( a )                                                               15,7 ECU
                                                                                                                                                  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:
                                        a ) Two litres or less                                                                                    1,93 ECU
                                                                                                                                                    per hi
                                                                                                                                                  per % vol
                                                                                                                                                  of alcohol
                                                                                                                                               + 12,1 ECU
                                                                                                                                               per hi ( b ) ( c )
                                        b ) More than two litres                                                                                  1,93 ECU                 —
                                                                                                                                                    per hi
                                                                                                                                                  per % vol
                                                                                                                                                  of alcohol
                                                                                                                                                    ( b ) (c)
         22.06              Vermouths, and other wines of fresh grapes flavoured with aromatic extracts:
                            A. Of an actual alcoholic strength by volume of 18% vol or less , in containers
                                 holding :
                                  I. Two litres or less                                                                                            17 ECU
                                                                                                                                                    per hi
                                 II . More than two litres                                                                                         14 ECU
                                                                                                                                                    per hi
                           B. Of an actual alcoholic strength by volume exceeding 18% vol but not
                                 exceeding 22% vol , in containers holding:
                                  I. Two litres or less                                                                                            19 ECU
                                                                                                                                                    per hi
                                 II . More than two litres                                                                                         16 ECU                 —
                                                                                                                                                    per hi
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
( b ) The exchange rate to be applied in converting into national currencies the unit of account in which the customs duty is expressed shall , notwithstanding General Rule C 3
      contained in Part 1 , 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--- 9 . 12 . 85                                             Official Journal of the European Communities                                            No L 331 / 113
I                                                                                                                                           Rate of duty
        Heading                                                                                                                  Autonomous
         number                                                            Description                                                  %            Conventional
                                                                                                                                     or levy        1    %
                                                                                                                                       ( L)
             1                                                                    2                                                      3                4
         22.06             C. Of an actual alcoholic strength by volume exceeding 22 % vol , in containers
        (cont'd)                holding:
                                 I.   Two litres or less                                                                         1,60 ECU                 —
                                                                                                                                     per hi
                                                                                                                                 per % vol
                                                                                                                                 of alcohol
                                                                                                                                 + 10 ECU
                                                                                                                                     per hi
                                II .  More than two litres                                                                       1,60 ECU                 —
                                                                                                                                     per hi
                                                                                                                                 per % vol
                                                                                                                                 of alcohol
         22.07             Other fermented beverages (for example, cider, perry and mead):
                           A. Piquette                                                                                           1,60 ECU
                                                                                                                                     per hi
                                                                                                                                 per % vol
                                                                                                                                 of alcohol
                                                                                                                                    subject
                                                                                                                                  to a min.
                                                                                                                                 of 9 ECU
                                                                                                                                 per hi ( a )
                           B.   Other :
                                 I. Sparkling                                                                                      30 ECU
                                                                                                                                    per hi
                                II . Still , in containers holding:
                                      a)    Two litres or less                                                                     12 ECU                —
                                                                                                                                     per hi
                                      b) More than two litres                                                                       9 ECU
                                                                                                                                    per hi
         22.08             Ethyl alcohol or neutral spirits, undenatured, of an alcoholic strength of 80 %
                           vol or higher; denatured spirits (including ethyl alcohol and neutral spirits) of any
                           strength:
                           A. Denatured spirits (including ethyl alcohol and neutral spirits) of any
                                strength                                                                                           16 ECU                 —
                                                                                                                                     per hi
                           B. Ethyl alcohol or neutral spirits, undenatured , of an alcoholic strength of
                                80 % vol or higher                                                                                 30 ECU                —
                                                                                                                                    per hi
         22.09             Spirits (other than those of heading No 22.08 ); liqueurs and other spirituous
                           beverages; compound alcoholic preparations ( known as "concentrated extracts")
                           for the manufacture of beverages:
                           A. Spirits (other than those of heading No 22.08 ), in containers holding:
                                 I.   Two litres or less                                 ;                                       1,60 ECU                ( 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---  No L 331 / 114                                        Official Journal of the European Communities                                     9 . 12 . 85
                                                                     ,
                                                                                                                            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
                                                                                                                     pep 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
                          C. Spirituous beverages:
                                   I. Rum , arrack and tafia , in containers holding:
                                      a)   Two litres or less                                                    a , 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 leps                                                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--- 9 . 12 . 85                                            Official Journal of the European Communities                                                No L 331 / 115
|||                                                                                                                                            Rate of duty
       Heading                                                                                                                        Autonomous
        number                                                            Description                                                       %          Conventional
                                                                                                                                         or levy             %
                                                                                                                                           (L)
            1                                                                   2                                                           3                4
         22.09            C. III . b) Other, in containers holding:
       (cont'd)
                                           1.    Two litres or less                                                                   1,20 ECU -        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
                                IV . Vodka with an alcoholic strength of 45,4 % vol or less and plum , pear
                                     or cherry spirit (excluding liqueurs), in containers holding:
                                     a)    Two litres or less                                                                         1,60 ECU           1,30 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                                                                         1,60 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               (a)
                                                                                                                                         per hi
                                                                                                                                      per % vol
                                                                                                                                      of alcohol
                                                                                                                                      + 10 ECU
                                                                                                                                         per hi
                                     ( b ) More than two litres                                                                       1,60 ECU               (a)
                                                                                                                                         per hi
                                                                                                                                      per % vol
                                                                                                                                      of alcohol
         22.10           Vinegar and substitutes for vinegar:
                         A. Wine vinegar , in containers holding:
                                 I.  Two litres or less                                                                                 8 ECU
                                                                                                                                      per hi ( 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--- No L 331 / 116                          Official Journal of the European Co/nmunities                                       9 . 12 . 85
                                                             CHAPTER 23
                 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
Additional Notes
1 . For the purposes of subheadings 23 . OS A and 23.06 A I, the following expressions shall have the meanings hereby
    assigned to them :
    — "actual alcoholic strength by mass ": the number of kilograms of pure alcohol contained in 100 kg of the
        product;
    — "potential alcoholic strength by mass ": the number of kilograms of pure alcohol capable of being produced by
        total fermentation of the sugars contained in 100 kg of the product;
    — "total alcoholic strength by mass ": the sum of the actual and potential alcoholic strengths by mass;
    — "% mas ": the symbol for alcoholic strength by mass.
2 . For the purposes of subheading 23.07 B, the expression "milk products " means the products falling within headings
    Nos 04.01 , 04.02, 04.03 and 04.04 and within subheadings 17.02 A and 21.07 F I.
                 |                                                                                              Rate of duty
     Heading                                                                                          Autonomous
     number                                           Description                                           0/
                                                                                                             /0         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 :
l                 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 )
                      11 . Of other cereals :
                           a) Of which the starch content does not exceed 28 % by weight, and
                                of which the proportion that passes through a sieve with an aperture
                                of 0,2 mm does not exceed 10 % by weight or alternatively the
                               proportion that passes through the sieve has an ash content ,
                               calculated on the. dry product, equal to or more than 1,5 % by
                               weight                         •                                        1 21 ( L )
                           b ) Other                                                                     21 (L )              —
                                                                                                                                  &
                  B. Of leguminous vegetables                                                               8
 ---pagebreak--- 9 . 12 . 85                                           Official Journal of the European Communities                                               No L 331 / 117
li                                                                                                                                        Rate of duty
      Heading                                                                                                                    Autonomous
       number                                                             Description                                                  %           Conventional
                                                                                                                                    or levy             %
                                                                                                                                      (L)
                                                                                2                                                      3                4
       23.03             Beet-pulp, bagasse and other waste of sugar manufacture; brewing and distilling
                         dregs and waste; residues of starch manufacture and similar residues :
                         A. Residues from the manufacture of starch from maize (excluding concentrated
                              steeping liquors), of a protein content, calculated on the dry product:
||                             I. Exceeding 40 % by weight                                                                         27 ( L )             —
Il                            II . Not exceeding 40 % by weight                                                                      Free              Free
ll                       B. Other :                                                                                                                  ,
ll                             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 :
l.I                            I. Containing 3 % or less by weight of olive oil                                                      Free               —
li                            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 % 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                            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--- No L 331 / 118                      Official Journal of the European Communities                                     9 . 12 . 85
                                                                                                         Rate of duty
   Heading                                                                                     Autonomous
   number                                         Description                                       %            Conventional
                                                                                                 or levy                %
                                                                                                   (L)
      1                                                2                                            3                   4
    23.07      Sweetened forage; other preparations of a kind used in animal feeding:          II
               A. Fish or marine mammal solubles                                                    9                    6
               B. Other, containing starch , glucose , glucose syrup , maltodextrine or
                  maltodextrine syrup , falling within subheadings 17.02 B and 21.07 F II , or
                  milk products :                                                              \
        ■
                    I. Containing starch , glucose , glucose syrup , maltodextrine or
                       maltodextrine syrup :                                                   1
                       a) Containing no starch or containing 10 % or less by weight of
                           starch :
                           1 . Containing no milk products or containing less than 10 % by
                                weight of such products                                          15 ( L )
                           2 . Containing not less than 10 % but less than 50 % by weight of
                                milk products                                                    15 ( L )               —
                           3 . Containing not less than 50 % but less than 75 % by weight of
                                milk products                                                    15 ( L )
                           4 . Containing not less than 75 % by weight of milk products . .      15 ( L )
                       b) Containing more than 10 % but not more than 30 % by weight of
                           starch :                                                            \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 )               —
                           3 . Containing not less than 50 % by weight of milk products . .      15 ( L )
                       c)  Containing more than 30 % by weight of starch :
                           1 . Containing no milk products or containing less than 10 % by
                                weight of such products                                          15 ( L )
                           2 . Containing not less than 10 % but less than 50 % by weight of
                                milk products                                                    15 ( L )              —
                           3 . Containing not less than 50 % by weight of milk products . .      15 ( L )
                  II . Containing no starch , glucose , glucose syrup , maltodextrine or
                       maltodextrine syrup , but contairiing milk products                      15 ( L )               —
               C. Other .                                                                          15                  —
 ---pagebreak--- 9 . 12. 85                                          Official Journal of the European Communities                           No L 331 / 119
                                                                             CHAPTER 24
                                                                              TOBACCO
||||                                                                                                                   Rate of duty
      Heading                                                                                               Autonomous
      number                    /                                      Description                                 o/
                                                                                                                    /0         Conventional
                                                                                                                or levy              %
                                                                                                                  (L)
         1                                                                  2                                       3                4
       24.01            Unmanufactured tobacco ; tobacco refuse :
                       A. Flue-cured Virginia type and light air-cured Burley type tobacco ( including
                            Burley hybrids ); light air-cured Maryland type and fire-cured tobacco ( a )          30                 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
                       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---   No L 331 / 120                                        Official Journal of the European Communities                              9 . 12 . 85
                                                                                SECTION V
                                                                        MINERAL PRODUCTS
                                                                                CHAPTER 25
                        SALT; SULPHUR; EARTHS AND STONE ; PLASTERING MATERIALS , LIME AND CEMENT
 Notes
  1 . Except where their context or Note 3 to this Chapter otherwise require , the headings of this Chapter are to be taken
       to apply only to goods which are in the crude state , or which have been washed ( even with chemical substances
       eliminating the impurities without changing the structure of the product), crushed , ground , powdered , levigated ,
       sifted , screened , concentrated by flotation , magnetic separation or other mechanical or physical processes ( not
       including crystallisation ) but not calcined or subjected to any further process other than a process spiecially
       mentioned in any heading in respect of the goods described therein .
 2 . This Chapter does not cover:
       ( a ) Sublimed sulphur , precipitated sulphur or colloidal sulphur (heading No 28.02 );
       ( b ) Ferrous earth colours containing 70 % or more by weight of combined iron evaluated as Fe203 ( heading
             No 28.23 );
       ( c) Medicaments and other products of Chapter 30 ;
       ( d ) Perfumery, cosmetic or toilet preparations of heading No 33.06 ;
       (e) Road and paving setts , curbs and flagstones (heading No 68.01 ), mosaic cubes (heading No 68.02 ) and roofing
             facing and damp course slates ( heading No 68.03 );
       ( f) Precious or semi-precious stones ( heading No 71.02 );
       (g) Cultured crystals ( other than optical elements) weighing not less than 2,5 g each , of sodium chloride or of
             magnesium oxide , of heading No 38.19 ; optical elements of sodium chloride or of magnesium oxide (heading
             No 90.01 ); or                                                              ■>          '
       ( h ) Writing or drawing chalks , tailors' or billiards chalks ( heading No 98.05 ).
 3 . Heading No 25.32 is to be taken to apply , inter alia, to : earth colours , whether or not calcined or mixed together;
       natural micaceous iron oxides ; meerschaum (whether or not in polished pieces ) and amber; agglomerated
       meerschaum and agglomerated amber, in plates , rods , sticks or similar forms , not worked after moulding; jet;
       strontianite ( whether or not calcined ), other than strontium oxide ; broken pottery .
                                                                                                                     Rate of duty
         Heading
         number                                                           Description ,                      Autonomous      Conventional
                                                                                                                  %                %
             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
                                      manufacture of other products ( a ) '                                    1 ECU                —
                                                                                                                 per
                                                                                                              1 000 kg
                                                                                                                 net
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- 9 . 12 . 85                                           Official Journal of the European Communities                    No L 331 / 121
                                                                                                                  Rate of duty
        Heading                                                          Description
        number                                                                                            Autonomous      Conventional
                                                                                                               %                %
            1                                                                 2                                 3                4
         25.01           A. II . Other :
       (cont'd.)
                                   a ) Denatured or for industrial uses ( including refining) other than
                                        the preservation or preparation of foodstuffs for human or animal
                                        consumption ( a )                                                   5 ECU           2,5 ECU
                                                                                                              per               per
                                                                                                           1 000 kg         1 000 kg
                                                                                                              net               net
                                    b ) Other                                                              16 ECU          5,20 ECU
                                                                                                              per               per
                                                                                                           1 000 kg         1 000 kg
                                                                                                              net               net
                         B. Salt liquors; sea water                                                          Free              Free
         25.02           Unroasted iron pyrites                                                              Free              Free
         25.03           Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and
                         colloidal sulphur:
                         A. Crude                                                                            Free
                                                                                                                        \      Free
                         B. Other                                                                             10               3,2
         25.04           Natural graphite                                                                    Free              Free
         25.05           Natural sands of all kinds, whether or not coloured, other than metal-bearing
                         sands falling within heading No 26.01                                               Free              Free •
         25.06           Quartz (other than natural sands); quartzite, including quartzite not further
                         worked than roughly split, roughly squared or squared by sawing                       1               Free
         25.07           Clay (for example, kaolin and bentonite), andalusite, kyanite and sillimanite,
                         whether or not calcined, but not including expanded clays falling within heading
                         No 68.07; mullite; chamotte and dinas earths                                        Free              Free
         25.08           Chalk                                                                               Free              Free
       [ 25.09]                                                                                                         l
         25.10           Natural calcium phosphates, natural aluminium calcium phosphates, apatite and
                         phosphatic chalk                                                                    Free              Free
         25.11           Natural barium sulphate (barytes); natural barium carbonate (witherite), whether
                         or not calcined, other than barium oxide :
                         A. Barium sulphate                                                                  Free              Free
                         B. Barium carbonate , whether or not calcined                                         3                 1
(a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 331 / 122                         Official Journal of the European Communities                                   9 . 12 . 85
\                                                                                                         Rate of duty
   Heading
    number                                            Description                                 Autonomous      Conventional
                                                                                                       %                 %
                                                                                    i
       1                                                   2                                            3                4
    25.12       Siliceous fossil meals and similar siliceous earths (for example, kieselguhr,
                tripoilte or diatomite) whether or not calcined, of an apparent density of 1 000
                kg / m3 or less           ;                                                          Free               0,5
    25.13       Pumice stone; emery; natural corundum, natural garnet and other natural
                abrasives , whether or not heat-treated :
                A. Crude or in irregularly-shaped pieces                                             Free              Free
                B.    Other                                                                            3                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/m 3 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 comonly used for concrete aggregates,
               for road metalling or for railway or other ballast; flint and shingle, whether or
               not heat-treated ; granules and chippings ( whether or not heat-treated ) and
               powder of stones falling within heading No 25.15 or 25.16                             Free              Free
   25.18       Dolomite, whether or not calcined, including dolomite not further worked than
               roughly split, roughly squared or squared by sawing; agglomerated dolomite
               ( including tarred dolomite):
               A.    Crude dolomite                                                                  Free              Free
               B.    Calcined dolomite                                                                4                1,8
               C. Agglomerated dolomite                                                               5                2,2
 ---pagebreak--- 9 . 12 . 85                         Official Journal of the European Communities                             No L 331 / 123
             Il                                                                                          Rate of duty
     Heading
      number                                      Description                                    Autonomous      Conventional
                                                                                                     %                 %
         1                                             2                                              3                4
      25.19  Natural magnesium carbonate (magnesite); fused magnesia; dead-burned
             (sintered) magnesia, whether or not containing small quantities of other oxides
             added before sintering; other magnesium oxide, whether or not chemically
             pure :     v
             A. Magnesium oxide other than calcined natural magnesium carbonate                       9               4,1
             B. Other                                                                               Free              Free
                                            *
      25.20  Gypsum; anhydrite; calcined gypsum, and plasters with a basis of calcium
             sulphate, whether or not coloured, but not including plasters specially prepared
             for use in dentistry                                                                   Free              Free
      25.21  Limestone flux and calcareous stone, commonly used for the manufacture of lime
             or cement                            '                                                 Free              Free
      25.22  Quicklime, slaked lime and hydraulic lime, other than calcium oxide and
             hydroxide                                                                               4'               3,5
      25.23  Portland cement, ciment fondu, slag cement, supersulphate cement and similar
             hydraulic cements , whether or not coloured or in the form of clinker                    8                3,2
      25.24  Asbestos                                                                               Free              Free
     [25.25]
      25.26  Mica, including splittings; mica waste                                                 Free              Free
      25.27  Natural steatite, including natural steatite not further worked than roughly split,
             roughly squared or squared by sawing; talc:
             A. Natural steatite, including natural steatite not further worked than roughly
                 split, roughly squared or squared by sawing                                        Free              Free
             B. Natural steatite , crushed or powdered:
                  I. Talc in immediate packings of a net capacity of 1 kg or less                     8               3,2
                 II . Other                                                                          3                0,9
      25.28  Natural cryolite and natural chiolite                                                  Free              Free
     [25.29]
      25.30  Crude natural borates and concentrates thereof ( calcined or not), but not
             including borates separated from natural brine; crude natural boric acid
             containing not more than 85 % of H3B03, calculated on the dry weight                   Free              Free
 ---pagebreak--- No L 331 / 124                            Official Journal of the European Communities                     9 . 12 . 85
                                                                                               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--- 9 . 12 . 85                                Official Journal of the European Communities                          No L 331 / 125
                                                            CHAPTER 26
                                                  METALLIC ORES, SLAG AND ASH
Notes
1 . This Chapter does not cover:
     ( a ) Slag and similar industrial waste prepared as macadam (heading No 25.17 );
     (b ) Natural magnesium carbonate (magnesite ), whether or not calcined (heading No 25.19 );
     (c) Basic slag of Chapter 31 ;
     ( d ) Slag wool , rock wool or similar mineral wools ( heading No 68.07 );
     (e) Goldsmiths', silversmiths' and jewellers' sweepings , residues , lemels and other waste and scrap , of precious
           metal (heading No 71.11 ); or
     (f) Copper, nickel or cobalt mattes produced by any process of smelting ( Section XV ).
2 . For the purposes of heading No 26.01 , the term "metallic ores" means minerals of mineralogical species actually
     used in the metallurgical industry for the extraction of mercury , of the metals of heading No 28.50 or of the metals
     of Section XIV or XV , even if they are intended for non-metallurgical purposes . The heading does not , however,
     include minerals which have been submitted to processes not normal to the metallurgical industry .
3 . Heading No 26.03 is to be taken to apply only to ash and residues of a kind used in industry either for the
     extraction of metals or as a basis for the manufacture of chemical compounds of metals .
                                                                                                             Rate of duty
       Heading
        number                                          Description                                  Autonomous      Conventional
                                                                                                         %                 %
           1                                                2                                             3                4
        26.01        Metallic ores and concentrates and roasted iron pyrites:
|-!                  A. Iron ores and concentrates and roasted iron pyrites:                                       I
                          I. Roasted iron pyrites                                                       Free              Free
||                       II . Other (ECSC)                          !                                                     Free
                     B. Manganese ores and concentrated, including manganiferous iron ores and
                         concentrates with a manganese content of 20 % or more by weight ( ECSC )
                                                                                                     I                    Free
                     C.  Uranium ores and concentrates :
\\                        I. Uranium ores and pitchblende , and concentrates thereof, with a uranium
II                            content of more than 5 % by weight (ELJRATOM)                             Free              Free
|                        II . Other                                                                     Free              Free
                     D.  Thorium ores and concentrates :
                          I. Monazite; urano-thorianite and other thorium ores and concentrates,
                              with a thorium content of more than 20 % by weight (EURATOM) .            Free              Free
                         II . Other                                                                     Free              Free
                     E.  Other ores and concentrates                                                    Free              Free
 ---pagebreak--- No L 331 / 126                        Official Journal of the European Communities                                     9 . 12 ., 85
                                                                                                           Rate of duty
   Heading                                           Description
   number                                                                                          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
I              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--- 9 . 12 . 85                             Official Journal of the European Communities                               No L 331 / 127
                                                           CHAPTER 27
                        MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION;
                                        BITUMINOUS SUBSTANCES; MINERAL WAXES
Notes
1 . This Chapter does not cover:
    ( a) Separate chemically defined organic compounds, other than chemically pure methane and propane which are to
         be classified in heading No 27.11 ;
    (b) Medicaments falling within heading No 30.03 ; or
    (c) Mixed unsaturated hydrocarbons falling within heading No 33.01 , 33.04 or 38.07 .
2 . Heading No 27.07 is to be taken to include products similar to those obtained by the distillation of high
    temperature coal tar but which are obtained by the distillation of low temperature coal tar or other mineral tars , by
    processing petroleum or by any other process , provided that the weight of the aromatic constituents exceeds that of
    the non-aromatic constituents .
3 . References in heading No 27.10 to petroleum oils and oils obtained from bituminous minerals are to be taken to
    include not only petroleum oils and oils pbtained from bituminous minerals but also similar oils , as well as those
    consisting of mixed unsaturated hydrocarbons , obtained by any process , provided that the weight of the
    non-aromatic constituents exceeds that of the aromatic constituents .
4 . Heading No 27.13 is to be taken to include not only paraffin wax and the other products specified therein , but also
    similar products obtained by synthesis or by other processes .
Additional Notes (a)
1 . For the purposes of heading No 27.10:
    A. "Light oils " (subheading 27.10 A) means oils and preparations of which 90 % or more by volume (including
         losses) distils at 210 °C (ASTM D 86 method);
    B. "Special spirits " (subheading 27.10 A III a)) means light oils as defined in paragraph A above, not containing
         any anti-knock preparations, and with a difference of not more than 60 °C between the temperatures at which
         5 % and 90 % (including losses) distil by volume;
    C. "White spirit" (subheading 27.10 A 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 of which less than 90 % by volume (including
         losses) distils at 210°C and 65 % at more by volume (including losses) distils at 250 °C (ASTM D 86
         method);
    E. "Heavy oils " (subheading 27.10 C) means oils and preparations of which less than 65% by volume (including
         losses) distils at 250 °C by the ASTM D 86 method or of which the distillation percentage at 250 °C cannot be
         determined by that method;
    F. "Gas oils " (subheading 27.10 C I) means heavy oils as defined in paragraph E above of which 85 % or more by
          volume (including losses) distils at 350 °C (ASTM D 86 method);
(a) Unless otherwise stated, the term "ASTM method" means the methods laid down by the American Society for Testing and
    Materials in the 1976 edition of standard definitions and specifications for petroleum and lubricating products.
(b) The term "Abel-Pensky method" means method DIN (Deutsche Industrienormen) 51755 — Marz 1974 published by the DNA
     (Deutsche Normenausschujl), Berlin 15.
 ---pagebreak--- No L 331 / 128                        Official Journal of the European Communities                              9 . 12 . 85
    G. "Fuel oils " (subheading 27.10 C II) means heavy oils as defined in paragraph E above (other than gas oils as
         defined in paragraph F above) which, for a corresponding diluted colour C, have a viscosity V:
         — not exceeding that shown in line I of the following table when the sulphated ashes content is less than 1 %
              by the ASTM D 874 method and the saponification index is less than 4 by the ASTM D 939-54
              method;
         — exceeding that shown in line II when the pour point is not less than 10 °C by the ASTM D 97 method;
         — exceeding that shown in line 1 but not exceeding that shown in line II when 25 % or more by volume distils
              at 300 °C by the ASTM D 86 method or, if less than 25 % by volume distils at 300 °C, when the pour
              point is higher than 10 °C below zero by the ASTM D 97 method. These provisions apply only to oils
              having a diluted colour C of less than 2 .
                                        Diluted colour C / Viscosity V concordance table
               Colour C     0                                                                  6        7
                                                                                                                    7,5
                                 0,5  1     1,5    2    2,5     3     3,S  4    4,5    5  5,5     6,5          and above
          Visco­
                        I   4     4   4     5,4    9   15,1   25,3   42,4 71,1  119   200 335 562 943 1 580      2 650
         sity
          V             11  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 mzs~1 by the ASTM D 445
         method.
         The term "diluted colour C" means the colour of a product, as determined by the ASTM D 1500 metho.d, after
         one part of such product has been mixed with 99 parts by volume of carbon tetrachloride. The colour must be
         determined immediately after dilution.
         This subheading covers only fuel oils of natural colour.
         Subheading 27.10 C II does not cover heavy oils defined in paragraph E above for which it is not possible to
         determine: the distillation percentage at 250 °C by the ASTM D 86 method (zero shall be deemed to be a
         percentage); the kinematic viscosity at 50 °C by the ASTM D 445 method; or the diluted colour C by the
         ASTM D 1500 method. Such products fall within subheading 27.10 C III.
2 . For the purposes of heading No 27.11 , the expressions "commercial propane" and "commercial butane "
    (subheading 27.11 B I) shall be taken to apply to products with a relative vapour pressure in the liquid state and at
    37,8       of not more than 24,5 bar by the ASTM D 1267 method.
3 . For the purposes of heading No 27.12, the expression "crude petroleum jelly" (subheading 27.12 A) shall be taken
    to apply to petroleum jelly of a natural colour higher than 4,5 by the ASTM D 1500 method.
4. For the purposes of subheading 27.13 B I, the term "crude " shall be taken to apply to products:
    (a) with an oil content of 3,5 or higher by the ASTM D 721 method, if their viscosity at 100 °C is lower than
         9x 10~6 m2s~1 by the ASTM D 445 method; or
    (b) of a natural colour higher than 3 by the ASTM D 1500 method, if their viscosity at 100 °C is 9 x 10~6 m2s~1
         or higher by the ASTM D 445 method.
5. For the purposes of headings Nos 27.10, 27.11 and 27.12 and subheading 27.13 B, the term "specific process "
    shall be taken to apply to the following operations:
    (a) vacuum distillation;
    (b) re-distillation by a very thorough fractionation process;
 ---pagebreak--- 9 . 12 . 85                             Official Journal of the European Communities                         No L 331 / 129
      (c)  cracking;
      (d) reforming;
      (e)  extraction by means of selective solvents;
     {f)   the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or
           sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally
           active earth, activated earth, activated charcoal or bauxite;
      (g)  polymerisation;
      (h) alkylation;
      (ij) isomerisation;
      (k) (in respect of products of subheading 27.10 C only) desulphurisation with hydrogen resulting in a reduction
            of at least 85 % of the sulphur content of the products processed (ASTM D 1266-59 T method);
      (I)   (in respect of products of heading No 27.10 only) deparaffining by a process other than filtering;
      (m) (in respect of products of subheading 27.10 C only) treatment with hydrogen at a pressure of more than 20
            bar and a temperature of more than 250 °C with the use of a catalyst, other than to effect desulphurisation,
            when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen
            of lubricating oils of subheading 27.10 C III (e.g. hydrofinishing or decolourisation) in order, more especially,
            to improve colour or stability shall not, however, be deemed to be a specific process;
      (n) (in respect of products of subheading 27.10 C 11 only) atmospheric distillation, on condition that less than
            30 % of these products distils, by volume, including losses, at 300 °C by the ASTM D 86 method. If 30 % or
            more by volume, including losses, of such products distils at 300 °C by the ASTM D 86 method, the
            quantities of products which may be obtained during the atmospheric distillation and which fall within
           subheadings 27.10 A and 27.10 B shall be dutiable at the same rates as those provided for under subheading
            27.10 C II c) according to the kind and value of the products used and on the net weight of the products
            obtained. This rule shall not apply to products so obtained which, within a period of six months and subject
            to such other conditions as may be determined by the competent authorities, are to undergo a specific process
            or chemical transformation bf a process not being a specific process;
      (o) (in respect of products of subheading 27.10 C III only) treatment by means of a high-frequency electrical
            brush-discharge.
      Should any preparatory treatment prior to the above-mentioned treatments be necessary by reason of technical
      requirements, the customs exemption shall apply only to the quantities of the products intended for and actually
     subjected to such abovementioned treatments; any waste products arising during preparatory treatment shall also
      be exempt from customs duty.
6. The quantities of products which may be obtained during chemical transformation, or during preparatory
     treatment which may be necessary by reason: of technical requirements, and which fall within subheadings 27.07
    B I, 27.13 B, 27.14 C, 29.01 A I, 29.01 B II a) and 29.01 D I a) or headings Nos 27.10, 27.11 and 27.12 shall be
    dutiable at the same rates as those provided for in respect of products "for other purposes ", according to the kind
    and value of the products used and on the net weight of the products obtained. This rule shall apply to such
    products falling within headings Nos 27.10, 27.11 and 27.12 or subheading 27.13 B which, within a period of six
     months and subject to such other conditions as may be determined by the competent authorities, are to undergo a
    specific process or further chemical transformation.
7. Subheading 27.10 C III c) covers only oils to be mixed with other oils, with the products of heading No 38.14 or
     with thickeners in order to produce oils, greases or lubricating preparations, by enterprises which, because of the
     plant with which they are equipped, cannot claim exemption from customs duty under the terms of Additional
     Note 5 above relating to heading No 27.10, and which process such oils for resale in plants equipped with all the
    following:
           at least two storage tanks for the basic oils in bulk;
     — at least one mixing tank, with power-driven mixing equipment, with or without heating equipment, and with
           provision for the incorporation of additives; and
     — packaging equipment.
     These last three requirements concerning plant equipment are also applicable when the mixing is carried out in
     rented plants or by a subcontractor.
 ---pagebreak--- No L 331 / 130                         Official Journal of the European Communities                                  9 . 12 . 85
                                                                                                         Rate of duty
    Heading
    number                                           Description                                 Autonomous      Conventional
                                                                                                     %                  %
       1                                                 2                                            3                 4
    27.01       Coal; briquettes, ovoids and similar solid fuels manufactured from coal:
                A. Coal (ECSC):
                         Federal Republic of Germany                                                                 DM 6
                                                                                                                 per 1 000 kg
                                                                                                                       net
                         Other Member States                                                                          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 % or more by volume distils at temperatures
                        of up to 200 °C                                                             10                3,2
                   II . Other                                                                        2                  1
 ---pagebreak---  9 . 12 . 85                                          Official Journal of the European Communities                         No L 331 / 131
                       Il                                                                                              Rate of duty
       Heading
        number                                                           Description                         Autonomous        Conventional
                                                                                                                  %                  %
            1                                                                 2                                   3                   4
         27.07            B. Benzole, toluole , xylole, solvent naphtha (heavy benzole); similar products as
       (cont'd)                defined in Note 2 to this Chapter, of which 65 % or more by volume distils at
                               temperatures of up to 250 °C (including mixtures of petroleum spirit and
                               benzole); sulphuretted toppings:
Il                              I. For use as power or heating fuels                                             10                   5
                               II . For other purposes ( a )                                      !             Free                Free
                          C. Basic products                                                                       6                   3
Il                        D. Phenols                                                                              3                 2,5
||                        E. Naphthalene                                                                        Free                 1,5
                          F. Anthracene                                                                         Free                Free
l                        G. Other :                                                                                          II
Il                              I. For the manufacture of the products of heading No 28.03 ( a) .......         Free                2,9
                               II . Other                                                                         5                  3,5
        27.08            Pitch and pitch coke, obtained from coal tar or from other mineral tars                Free                Free
        27.09            Petroleum oils and oils obtained from bituminous minerals, crude                       Free                Free
        27.10            Petroleum oils and oils obtained from bituminous minerals, other than crude;
                         preparations not elsewhere specified or included, containing not less than 70 %
                         by weight of petroleum oils or of oils obtained from bituminous minerals, these
                         oils being the basic constituents of the preparations:
                         A. Light oils:
                                 I. For undergoing a specific process (a)                                      14(b )                 7
||                              II . For undergoing chemical transformation by a process other than those
                                     specified in respect of subheading 27.10 A I ( a )                      14 ( b ) ( c)          7(c)
                              III. For other purposes :                                                                      I
                                     a ) Special spirits :                                                                   I
                                         1 . White spirit                          !                           14 ( d )               7
                                         2.   Other                                                            14 ( d )               7
                                     b ) Other                                                                 14(d )                 7
                         B. Medium oils :                                                                                    I
\\                               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---   No L 331 / 132                                     Official Journal of the European Communities                                     9 . 12 . 85
\I                                                                                                                        Rate of duty
       Heading
        number                                                         Description                             Autonomous         Conventional
                                                                                                                     %                   %
           1                                                                2                                        3                   4
        27.10            C. Heavy oils:
       (cont'd)
                                  I. Gas oils :
I                                     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)
li                                   c) For other purposes                                                 < .    10(d )                  5
||                              II . Fuel oils :
II                                   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)
II                                   c) For other purposes                                                        10(d )                  5
II                            III . Lubricating oils ; other oils:                                             I||
II                                   a) For undergoing a specific process ( a)                                    12(b )                  6
                                     b) For undergoing chemical transformation by a process other than those
                                         specified in respect of subheading 27.10 C III a) ( a)                 12 ( b ) (c)           6(c)
                                     c) To be mixed in accordance with the terms of Additional Note 7 to
                                         this Chapter (a)                                                         12(e )                  6
                                     d) For other purposes                                                        12(f)                   6
        27.11           Petroleum gases and other gaseous hydrocarbons:
                        A. Propane of a purity not less than 99 % :
                                 I. For use as a power or heating fuel                                              25                   16
I                              II . For other purposes (a)                                                         Free                Free
                        B. Other :
II                               I. Commercial propane and commercial butane:
II                                   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)
Il                                   c) For other purposes                                                         3,5                 1,5
II                             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 % (suspension) for an indefinite period.
(e) Duty rate reduced to 4 % (suspension) for an indefinite period.
(f) Duty rate reduced to 7 % (suspension) for an indefinite period.
 ---pagebreak--- 9 . 12 . 85                                              Official Journal of the European Communities                        No L 331 / 133
\\                                                                                                                       Rate of duty
        Heading                                                           Description
         number                                                                                                 Autonomous       Conventional
                                                                                                                     %                 %
             1                                                                 2                                      3                 4
         27.12            A.     II . For undergoing chemical transformation by a process other than those
                                      specified in respect of subheading 27.12 A I (a)                          2,5 (b').(c)         1,8 (c)
                                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
II                        B.    Other :                                                                         \I
                                  I. Crude :                                                                    I
II                                    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 :
Il                        A.    Petroleum bitumen                                                                  Free               Free
II                        B.    Petroleum coke                                                                     Free               Free
Il                        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--- No L 331 / 134                            Official Journal of the European Communities                                9 . 12 . 85
                                                             SECTION VI
                                PRODUCTS OF THE CHEMICAL AND ALLIED INDUSTRIES
Notes
1 . ( a ) Goods (other than radio-active ores) answering to a description in heading No 28.50 or 28.51 are to be
            classified in those headings and in no other heading of the Tariff.
     (b) Subject to paragraph ( a) above, goods answering to a description in heading No 28.49 or 28.52 are to be
            classified in those headings and in no other heading of this Section .
2 . Subject to Note 1 above , goods classifiable within heading No 30.03 , 30.04 , 30.05 , 32.09 , 33.06 , 35.06 , 37.08 or
     38.11 by reason of being put up in measured doses or for sale by retail are to be classified in those headings and in
     no other heading of the Tariff.                              '                         '
3 . Goods put up in sets consisting of two or more separate constituents , some or all of which fall within the present
     Section and are intended to be mixed together to obtain a product of Section VI or VII , are to be classified in the
     heading appropriate to that product , provided that the constituents are :
         (i ) having regard to the manner in which they are put up , clearly identifiable as being intended to be used
               together without first being repacked ;
       ( ii ) imported together ; and
     ( iii) identifiable , whether by their nature or by the relative proportions in which they are present , as being
               complementary one to another .
                                                              CHAPTER 28
                INORGANIC CHEMICALS; ORGANIC AND INORGANIC COMPOUNDS OF PRECIOUS METALS , OF
                            RARE EARTH METALS , OF RADIO-ACTIVE ELEMENTS AND OF ISOTOPES
Notes
1 . Except where their context or these Notes otherwise require , the headings of this Chapter are to be taken to apply
   . only to :
     (a ) Separate chemical elements and separate chemically defined compounds , whether or not containing
             impurities ;
     ( b ) Products mentioned in ( a ) above dissolved in water;
     (c) Products mentioned in ( a ) above dissolved in other solvents provided that the solution constitutes a normal and
             necessary method of putting up these products adopted solely for reasons of safety or for transport and that the
             solvent does not render the product particularly suitable for some types of use rather than for general use ;
     ( d ) The products mentioned in ( a ), ( b ) or ( c) above with an added stabiliser necessary for their preservation or
             transport ;
     (e) The products mentioned in ( a ), ( b ), ( c) or ( d ) above with an added anti-dusting agent or a colouring substance
             added to facilitate their identification or for safety reasons , provided that the additions do not render the
             product particularly suitable for some types of use rather than for general use .
2 . In addition to dithionites stabilised with organic substances and to sulphoxylates (heading No 28.36 ), carbonates
     and percarbonates of inorganic bases ( heading No 28.42 ), cyanides and complex cyanides of inorganic bases
     (heading No 28.43 ), fulminates , cyanates and thiocyanates , of inorganic bases ( heading No 28.44 ), organic
     products included in headings Nos 28.49 to 28.52 and metal and non-metal carbides ( heading No 28.56 ), only the
     following compounds of carbon are also to be classified in the present Chapter: •
     ( a ) Oxides of carbon ; hydrocyanic, fulminic, isocyanic , thiocyanic and other simple or complex cyanogen acids
             ( heading No 28.13 );
 ---pagebreak--- 9 . 12 . 85                              Official Journal of the European Communities                             No L 331 / 135
    (b) Oxyhalides of carbon (heading No 28.14);
    (c) Carbon disulphide (heading No 28.15 );
    (d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates , tellurocyanates, tetrathiocyanatodiam­
          minochromates (reineckates) and other complex cyanates, of inorganic bases (heading No 28.48 );
    (e) Solid hydrogen peroxide (heading No 28.54), carbon oxysulphide , thiocarbonyl halides, cyanogen, cyanogen
          halides and cyanamide and its metallic derivatives (heading No 28.58 ) other than calcium cyanamide,
          containing not more than 25 % by weight of nitrogen , calculated on the dry anhydrous product
          ( Chapter 31 ).                                                                                       ,
3 . Subject to ' the provisions of Note 1 to Section VI, this Chapter does not cover:
    ( a) Sodium chloride and magnesium oxide, whether or not chemically pure, and other products falling within
          Section V ;
    ( b ) Organo-inorganic compounds other than those mentioned in Note 2 above ;
    (c) Products mentioned in Note 1 , 2, 3 or 4 of Chapter 31 ;
    (d) Inorganic products of a kind used as luminophores, falling within heading No 32.07 ;
    ( e) Artificial graphite ( heading No 38.01 ); products put up as charges for fire-extinguishers or put up in
          fire-extinguishing grenades, of heading No 38.17 ; ink removers put up in packings for sale by retail , of heading
          No 38.19 ; cultured crystals ( other than optical elements ) weighing not less than 2,5 g each , of the halides of the
          alkali or of the alkaline-earth metals , of heading No 38.19 ;
    ( f) Precious or semi-precious stones (natural , synthetic or reconstructed ) or dust or powder of such stones ( headings
          Nos 71.02 to 71.04 ), and precious metals and precious metal alloys falling within Chapter 71 ;
    (g) The metals , whether or not chemically pure , and metal alloys falling within any heading of Section XV ; or
    (h ) Optical elements , for example , of the halides of the alkali or of the alkaline-earth metals ( heading No
          90.01 ).
4 . Chemically defined complex acids consisting of a non-metal acid falling within sub-Chapter II and a metallic acid
    falling within sub-Chapter IV are to be classified in heading No 28.13 .
5 . Headings Nos 28.29 to 28.48 inclusive are to be taken to apply only to metallic or ammonium salts or
    peroxysalts . Except where the context otherwise requires , double or complex salts are to be classified in heading
    No 28.48 .
6 . Heading No 28.50 is to be taken to apply only to :
    ( a ) The following fissile chemical elements and isotopes : natural uranium and uranium isotopes 233 and 235 ,
          plutonium and plutonium isotopes;
    ( b ) The following radio-active chemical elements: technetium , promethium , polonium , astatine , radon , francium ,
          radium , actinium , protactinium , neptunium , americium and other elements of higher atomic number; ,
    (c) All other radio-active isotopes , natural or artificial , including those of the precious metals and of the base metals
          of Sections XIV and XV ;
    (d) Compounds , inorganic or organic , of these elements or isotopes , whether or not chemically defined and whether
          or not mixed together;
    (e) Alloys (other than ferro-uranium ), dispersions and cermets , containing any of these elements or isotopes or their
          inorganic or organic compounds ;
    (f) Nuclear reactor cartridges , spent or irradiated .
    The term "isotopes" mentioned above and in headings Nos 28.50 and 28.51 includes "enriched isotopes", but does
    not include chemical elements which occur in nature as pure isotopes nor uranium depleted in U 235 .
 ---pagebreak--- No L 331 / 136                           Official Journal of the European Communities                                9 . 12 . 85
7 . Heading No 28.55 is to be taken to include ferro-phosphorus containing 15 % or more by weight of phosphorus
    and phosphor copper containing more than 8 % by weight of phosphorus .
8 . Chemical elements ( for example , silicon and selenium ) doped for use in electronics are to be classified in the present
    Chapter, provided that they are in forms unworked as drawn , or in the form of cylinders or rods. When cut in the
    form of discs , wafers or similar forms , they fall in heading No 38.19 .
Additional Note
Unless provided otherwise, the salts specified in subheadings include acid salts and basic salts.
\\                                                                                                       Rate of duty
     Heading
     number                                           Description                                Autonomous      Conventional
                                                                                                      %                 %
        1                                                 2                                            3                4
                                             I. CHEMICAL ELEMENTS
     28.01       Halogens (fluorine, chlorine, bromine and iodine):
ll               A.   Fluorine                                                                        9                  5
ll               B.   Chlorine                                                                       14                 1 1
Il               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
II               B.   Rare gases                                                                     11                 5
||               C.   Other non-metals :
Il                       I. Oxygen                                                                    9                  5
ll                      II . Selenium                                                               Free              Free
II                     III . Tellurium and arsenic                                                   4                2,1
ll                    IV . Phosphorus                                                                15                  6
                        V. Other                                                  :                   8                 6
     28.05       Alkali and alkaline-earth metals; rare earth metals, yttrium and scandium and
                 intermixtures or interalloys thereof; mercury:
                 A.   Alkali metals :
II                    I.     Sodium                                                                  7                  5
 ---pagebreak--- 9 . 12 . 85                            Official Journal of the European Communities                              No L 331 / 137
||l                                                                                                          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
Il                 IV . Caesium and rubidium                                                             5                 3,2
li            B.   Alkaline-earth metals                                                                11                5,7
              C. Rare earth metals , yttrium and scandium and intermixtures of interalloys
                   thereof:
II                   I. Intermixtures or interalloys                                                    18                  12
l                  II .   Other                                                                          5                 2,7
II            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
     [28.11 ]
      28.12   Boric oxide and boric acid                                                                 8                3,7
      28.13   Other inorganic acids and oxygen compounds of non-metals (excluding water):
II            A.   Hydrogen fluoride ( hydrofluoric acid )                                              13                  7
              B.   Sulphur dioxide .... :                                                               15                 12
II            C.   Sulphur trioxide ( sulphuric anhydride)                                               8                4,6
              D.   Nitrogen oxides                                                                      11                  5
Il            E.   Diarsenic trioxide                                                                    8                4,6
li            F.   Diarsenic pentaoxide and acids of arsenic                                            11                5,7
              G.   Carbon dioxide                                                                       15                  8
\\            H. Silicon dioxide .                                                                      10                4,6
              IJ . Other                                                                                12 ■'             5,3
 ---pagebreak--- No L 331 / 138                                       Official Journal of the European Communities                         9 . 12 . 85
I\                                                                                                            Rate of duty
       Heading                                                         Description
        number                                                                                     Autonomous         Conventional
                                                                                                        %                    %
            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:
                               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:
                         A. Phosphorus sulphides ; phosphorus trisulphide                              13                  5,3
                         B. Carbon disulphide                                                           8                     6
                         C. Other                                                                       8                   3,7
                               IV . INORGANIC BASES AND METALLIC OXIDES , HYDROXIDES
                                                                  AND PEROXIDES
        28.16            Ammonia, anhydrous or in aqueous solution                                     15                    11
        28.17            Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash);
                         peroxides of sodium or potassium:
                         A. Sodium hydroxide (caustic soda )                                           14                   12
l                        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 :
Il                       A. Magnesium hydroxide and magnesium peroxide                                  9                  4,1
II                       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:
                         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--- 9 . 12 . 85                         Official Journal of the European Communities                         No L 331 / 139
                                                                                                     Rate of duty
     Heading                                      Description
      number                                                                                 Autonomous      Conventional
                                                                                                 %                 %
          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 Fe 2 0 3                                                10               4,6
       28.24  Cobalt oxides and hydroxides; commercial cobalt oxides                             10               4,6
       28.25  Titanium oxides              :                                                     15                 6
      [28.26]
       28.27  Lead oxides; red lead and orange lead                                              13               10,5
       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
              C. Calcium oxide, calcium hydroxide and calcium peroxide:
                    I. Calcium oxide and calcium hydroxide                                       10                4,6
                   II . Calcium peroxide                                                         13                6,3
              D. Beryllium oxide and beryllium hydroxide                                         10                5,3
              E. Tin oxides                                                                      11                5,7
              F. Nickel oxides and nickel hydroxides                                            Free              Free
              G. Molybdenum oxides and molybdenum hydroxides                                     13                5,3
              H. Tungsten oxides and tungsten hydroxides                                          8                4,6
              IJ . Vanadium oxides and vanadium hydroxides:
                    I. Divanadium pentaoxide (vanadic pentoxide)                                  9                5,5
                   II . Other                                                                    12                5,5
              K. Zirconium oxide and germanium oxides                                            10                 7
              L. Copper oxides and copper hydroxides :
                    I. Copper oxides                                                              5                3,2
                   II . Copper hydroxides                                                        12                 6
              M. Mercury oxides                                                                   7                4,1
              N. Other                                                                           14                 11
 ---pagebreak--- No L 331 / 140                         Official Journal of the European Communities                               9 . 12 . 85
I                                                                                      <              Rate of duty
   Heading                                          Description
   number                                                                                     Autonomous      Conventional
                                                                                                   %                 %
      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
l              B. Fluorosilicates, fluoroborates and other complex fluorine salts:            IIII
l                      I. Disodium hexafluorosilicate and dipotassium hexafluorosilicate ....     15                 12
II                    II . Dipotassium hexafluorozirconate                                         9                  5
                    III .   Trisodium hexafluoroaluminate                                         11                  8
                   IV .     Other                                                                 13                  8
    28.30      Chlorides, oxychlorides and hydroxychiorides; bromides and oxybromides;
               iodides and osyiodides:
               A.  Chlorides :
li                       I. Of ammonium ; of aluminium                                            14                6,6
\\                     II . Of barium                                                             11                5,7
II                    III . Of calcium ; of magnesium                                             10                4,6
                     IV . Of iron                                                                  3               2,1
II                     V. Of cobalt; of nickel                           -                        13               10,4
II                   VI .   Of tin                                                                 9               4,1
l                  VII .    Other                                                                 12                 6
II             B. Oxychlorides and hydroxychiorides :                                         \
II                   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
II             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                  II .    Of barium                                                              9.                5
                   III .    Other                                                                 12                 6
Il             B.  Perchlorates :                                                             \
Il                     I.   Of ammonium                                                            7               4,1
II                   II .   Of sodium                                                             10               4,6
                   III .    Of potassium                                                           9                 5
l                  IV .     Other                                                                 12                 6
               C.  Other                                                                          15               6,9
 ---pagebreak--- 9 . 12 . 85                          Official Journal of the European Communities                          No L 331 / 141
                                                                                                       Rate 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                                  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 :
             A. Nitrites                                                                            12                7
 ---pagebreak--- No L 331 / 142                         Official Journal of the European Communities                           9 . 12 . 85
                                                                                                  Rate of duty
   Heading
    number                                            Description                         Autonomous      Conventional
                                                                                               %                 %
       1                                                  2                                     3                4
    28.39      B.  Nitrates :
   (cont'd)
                       I.   Of sodium                                                         14                8,8
                      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
                     V.     Of lead                                                           15                6,9
                   VI .     Other                                                             14                  3
    28.40      Phosphites, hypophosphites and phosphates:
l              A. Phosphonates (phosphites) and phosphinates (hypophosphites)                 15                  6
l              B. Phosphates ( including polyphosphates):
Il                   I.     Of ammonium :                                                              ll
                            a ) Polyphosphates                                                15                6,6
                            b ) Other                                                         12               5,3
                   II .     Other                                                             15
                                                                                                       10
   [28.41 ]
    28.42      Carbonates and percarbonates; commercial ammonium carbonate containing
               ammonium carbamate :
               A.  Carbonates :
                        I. Of ammonia (including commercial ammonium carbonate containing
                            ammonium carbamate )                                              12                 6
                       II . Of sodium                                                         13                 10
                     III . Of calcium                                                          9                 5
                    IV. Of magnesium ; of copper                                               6               3,7
||                    V. Of beryllium ; of cobalt; of bismuth                                 10                 8
                    VI . Of lithium                                                           14                6,2
I                 VII . Other                                                                 14                 8
               B. Peroxocarbonates (percarbonates)                                            14               6,6
    28.43      Cyanides and complex cyanides:
               A. Cyanides:
l                     I. Of sodium ; of potassium ; of calcium                                15               6,9
II                  II .    Of cadmium                                                        13               6,3
l                 III .     Other                                                            11                5,7
               B. Complex cyanides                                                           15                 12
 ---pagebreak--- 9 . 12 . 85                                          Official Journal of the European Communities                   No L 331 / 143
                                                                                                                Rate of duty
      Heading
      number                                                           Description                      Autonomous      Conventional
                                                                                                            %                 %
          1                                                                  2                               3                4
       28.44            Fulminates, cyanates and thiocyanates:
li                      A.   Fulminates                                                                     12                 6
                        B. Cyanates                                       :                                 10                 5
                        C. Thiocyanates                                                                     15                6,9
       28.45            Silicates; commercial sodium and potassium silicates:
\\                      A.   Of zirconium                                                                   11               5,7
                        B.   Other                                                                          15                 5
       28.46            Borates and perborates :                 '
                        A.   Borates :
                               I. Of sodium anhydrous:
l                                   a) For the manufacture of sodium peroxoborate ( a)                     Free              Free
                                    b ) Other                                                               7                3,7
                             II .   Other                                        i                          12               5,3
                        B. Peroxoborates (perborates)                                                       15               6,9
       28.47            Salts of metallic acids (for example, chromates, permanganates, stannates):
li                      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
li                      D. Antimonates and molybdates                                                       14                6,6
II                      E.   Zincates and vanadates                                                         10                4,6
                        F.   Other                                                                          13                6,3
       28.48            Other salts and peroxysalts of inorganic acids, but not including azides :
\\                      A. Salts , double salts or complex salts of selenium or tellurium acids             10                5,3
                        B.   Other :
                                 I. Arsenates                                                               12                 6
Il                             II. Double or complex phosphates                                             14                6,6
                              III . Double or complex carbonates                                            14                5,7
l                            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--- No L 331 / 144                                         Official Journal of the European Communities                             9 . 12 . 85
\I                                                                                                                   Rare of duty
         Heading
         number                                                       Description                            Autonomous      Conventional
                                                                                                                  %                %
            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 :
                                  I.   Silver                                                                    10               5,3
                                 II .  Other                                                                      8    .          3,7
li                        B. Amalgams of precious metals                                                         12               5,3
\\                         C. Salts and other compounds, inorganic or organic, or precious metals:           |\
ll                                I.   Of silver                                       .«j:                      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
                                nuclear reactor fuel elements ( cartridges ) (EURATOM)                          Free               (a)
                          B. Other ( b )                                                                        Free               (a)
         28.51            Isotopes and their compounds, inorganic or organic, whether or not chemically
                          defined, other than isotopes and compounds falling within heading No 28.50:
                          A. Deuterium , deuterium oxide (heavy water) and other . compounds of
                                deuterium ; hydrogen and compounds thereof, enriched in deuterium ;
                                mixtures and solutions containing these products (EURATOM) ........              10
                          B.    Other                                                                            15  .              6
         28.52            Compounds, inorganic or organic, of thorium, of uranium depleted in U 235 , of
                          rare earth metals, of yttrium or of scandium, whether or not mixed together:
                          A. Of thorium or of uranium depleted in U 235 , whether or not mixed together
                                (EURATOM)                                                                      Free               (a)
                          B.    Other                                                                            6                3,2
( a ) See Annex.
(b) ex B: Artificial radio-active isotopes and their compounds (EURATOM),
 ---pagebreak--- 9 . 12 . 85                          Official Journal of the European Communities                        No L 331 / 145
                                                                                                     Rate of duty
     Heading
      number                                      Description                                 Autonomous     Conventional
                                                                                                   %               %
         1                                            2                                            3               4
     [ 28.53]
       28.54  Hydrogen peroxide (including solid hydrogen peroxide):
ll            A. Solid                                                                            18              7,6
              B. Other                                                                            15              6,9
      28.55   Phosphides, whether or not chemically defined:
              A. Of iron (ferro-phosphorus), containing 15% or more by weight of
                  phosphorus .                                                                    11                5
              B. Other                                                                            14              6,6
      28.56   Carbides, whether or not chemically defined :
              A. Of silicon                                                                        9               8
              B. Of boron                                                                          7              4,1
              C. Of calcium                                                                       15               14
              D. Of aluminium; of chromium ; of molybdenum; of tungsten; of vanadium ; of
                  tantalum ; of titanium                                                          12                8
              E. Other . . .                                                                      13              5,3
      28.57   Hydrides, nitrides, azides, silicides and borides, whether or not chemically
              defined :
              A. Hydrides                                                                         10              4,6
              B. Nitrides                                                                         10              4,6
              C. Azides                                                                           13              6,3
\\            D. Silicides                                                                        n               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
l             B. Liquid air (whether or not rare gases have been removed ); compressed air         7              4,1
              C. Other                                                                            15               6
 ---pagebreak--- No L 331 / 146                            Official Journal of the European Communities                                   9 . 12 . 85
                                                               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--- 9. 12 . 85                             Official Journal of the European Communities                             No L 331 / 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 of headings Nos 29.03 to 29.05 , 29.07 to 29.10 , 29.12 to 29.21 ,
    inclusive , and 29.22 and 29.23, any reference to halogenated , sulphonated , nitrated or nitrosated derivatives is to
    be taken to include a reference to any combinations of these derivatives (for example, sulphohalogenated,
    nitrohalogenated , nitrosulphonated and nitrosulphohalogenated derivatives).
    Nitro and nitroso groups are not to be taken as nitrogen-functions for the purpose of heading No 29.30 .
5 . ( a ) The esters of acid-function organic compounds falling within sub-Chapters I to VII with organic compounds of
          these sub-Chapters are to be classified with that compound which is classified in the heading placed last in the
          sub-Chapters .
    ( b ) Esters of ethyl alcohol or glycerol with acid-function organic compounds of sub-Chapters I to VII are to be
          classified with the corresponding acid-function compounds .
    (c) The salts of the esters referred to in paragraph ( a ) or ( b ) above with inorganic bases are to be classified with the
          corresponding esters .
    (d) The salts of other acid- or phenol-function organic compounds falling within sub-Chapters I to VII with
          inorganic bases are to be classified with the corresponding acid- or phenol-function organic compounds .
    ( e) Halides of carboxylic acids are to be classified with the corresponding acids .
6 . The compounds of headings Nos 29.31 to 29.34 are organic compounds the molecules of which contain , in
    addition to atoms of hydrogen , oxygen or nitrogen , atoms of other non-metals or of metals ( such as sulphur,
    arsenic, mercury or lead) directly linked to carbon atoms .
    Heading No 29.31 (organo-sulphur compounds) and heading No 29.34 ( other organo-inorganic compounds ) are
    to be taken not to include sulphonated or halogenated derivatives ( including compound derivatives) which , apart
    from hydrogen , oxygen and nitrogen , only have directly linked to carbon the atoms of sulphur and of halogens
    which give them their nature of sulphonated or halogenated derivatives ( or compound derivatives).
7 . Heading No 29.35 ( heterocyclic compounds) is to be taken not to include internal ethers , internal hemiacetals ,
    methylene ethers of orthodihydric phenols , epoxides with three or four member rings , cyclic acetals , cyclic
    polymers of aldehydes , of thioaldehydes or of aldimines , anhydrides of polybasic acids , cyclic esters of polyhydric
    alcohols with polybasic acids , cyclic ureides and cyclic thioureides, imides of polybasic acids ,
    hexamethylenetetramine and trimethylenetrinitramine .
Additional Note
Within any one heading, derivatives of a chemical compound (or a group of chemical compounds) falling within a
subheading are to be classified, unless otherwise stipulated, withiri that subheading, provided that, in the same series of
subheadings, there exists no final subheading "other" (with no additional text). If such a subheading exists, the
derivatives in question shall be classified under that final subheading "other".
 ---pagebreak---   No L 331 / 148                                       Official Journal of the European. Communities                                 9 . 12 . 85
                                                                                                                         Rate of duty
        Heading
        number                                                           Description                             Autonomous      Conventional
                                                                                                                      %                %
            1                                                                 2                                        3                4
                                            I. HYDROCARBONS AND THEIR HALOGENATED ,
                                   SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
        29.01             Hydrocarbons :
                          A. Acyclic :                                                                                        Il
                                 I.      For use as power or heating fuels                                           25                 12
                               II .      For other purposes ( a )                                                   Free              Free
                          B. Cyclanes and cyclenes :
\                                I.     Azulene and its alkyl derivatives                                  :         16               7,1
                               II .     Other:                                                                              -
||                                      a) For use as power or heating fuels                                         25               8,4
||                                      b) For other purposes ( a)                                                  Free              Free
l                         C. Cycloterpenes :
||                               I. Pinenes , camphene and dipentene                                                 13                 6
                               II .     Other                                                                        18               6,6
  s
l                         D. Aromatic :
l  .\                                I. Benzene , toluene and xylenes :                                                       \
Il                                      a) For use as power or heating fuels                                         25                 8
l                                       b ) For other purposes ( a)                                                 Free              Free
l                                 II . Styrene                                                                        8                 6
I-l                             III . Ethylbenzene                                                                    8               4,6
                                IV . Cumene ( isopropylbenzene )                                                      8                 8
                                  V. Naphthalene and anthracene                                                    Free               2,5
                                VI. Biphenyl and terphenyls                                                          15               6,9
                              VII . Other                                                                            16               6,3
        29.02            Halogenated derivatives of hydrocarbons:
li                       A. Halogenated derivatives of acyclic hydrocarbons :
II                                I. Fluorides                                                                       18               7,6
                                II .    Chlorides
II                                      a ) Saturated :
                                             1 . Chloromethane and chloroethane                                      18                12
li                                          2 . Other                                                               16                 12
II                                      b ) Unsaturated                                                             19                 12
                              III .     Bromides                                                                    23                8,6
li                            IV . Iodides                                                                          25                8,4
li                             V.       Mixed derivatives                                                           17                7,4
|| B.                        Halogenated derivatives of cyclanes , cyclenes and cycloterpenes                       17                7,4
                         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--- 9 . 12 . 85                                          Official Journal of the European Communities                                                            No L 331 / 149
                                                                                                                                                         Rate of duty
      Heading
       number                                                           Description                                                         Autonomous           Conventional
                                                                                                                                                    %                   %
          1                                                                   2                                                                      3                   4
       29.03             Sulphonated, nitrated or nitrosated derivatives of hydrocarbons:                                                                      I
li                       A. Sulphonated derivatives                                                                                            :    16                  7,1
li                       B. Nitrated and nitrosated derivatives :                                                                        IlI
II                              I. Trinitrotoluenes and dinitronaphthalenes                                                                        10                    8
                               II . Other                                                                                                          16                   7,1
II                       C. Mixed derivatives :                                                                                          \I
II                              I. Sulphohalogenated derivatives                                                                                   14                   6,6
                               II . Other                                                                                                          16                    11
                                 II . ALCOHOLS AND THEIR HALOGENATED , SULPHONATED,                                                                            \
                                              NITRATED OR NITROSATED DERIVATIVES
                                                                                                                                                               \
       29.04             Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated                                                           I
l                        derivatives :                                                                                                   \l
                         A. Saturated monohydric alcohols :                                                                              \I
                                 I. Methanol ( methyl alcohol )                                                                                  18(a )                13 ( b )
II                              II . Propan-l-ol (propyl alcohol ) and propan-2-ol ( isopropyl alcohol )                                           15                   6,9
||                            III . Butanol and isomers thereof:                                                                                               l
                                     a ) 2-Methylpropan-2-ol (tert-bitu\ alcohol )                                                                  8                   4,6
                                     b ) Other                                                                                                     14                   6,6
                              IV . Pentanol (amyl alcohol ) and isomers thereof                                                                    20                     8
                                V. Other                                                                                                           18                   7,9
II                       B. Unsaturated monohydric alcohols :                                                                            I
||                              I. Allyl alcohol                                                                                                   14                   6,6
                              II . Other                                                                                                           16                   6,9
                         C. Polyhydric alcohols :
II                               I. Diols , triols and tetraols                                                                                    19                    13
Il                              II . D -Mannitol ( mannitol )                                                                                      12                    —
II\                                                                                                                                               +   v
                              III . D -Glucitol ( sorbitol ):                                                                                                  I
                                     a ) In aqueous solution :
II                                       1 . Containing 2% or less by weight of D -mannitol , calculated on the
Il                                           D -glucitol content                                                                                   12                    —
                                                                                                                                                  +   v
                                         2.  Other . ;                                                                                          12(c )               .   —
                      \                                                                                                                           +   v
ll                                   b ) Other:                                                                                          \
Il                                       1 . Containing 2% or less by weight of D -mannitol , calculated on the
                                             D -glucitol content                                                                                   12                    —
                      l                                                                                                                           + v
li                                       2.  Other                                                                                               12 ( c )                —
IlI                                                                                                                                               + v
Il                            IV . Other polyhydric alcohols                                                                                       14                   6,6
II                              V. Halogenated , sulphonated , nitrated or nitrosated derivatives of
                                     polyhydric alcohols                                                                                           18                   7,6
(a ) The autonomous duty applicable to products originating in the United States of America is set at 18,1 % until 28 February 1986 .
( b) Products originating in the United States of America do not receive the benefit of the conventional duty rate . This is applicable until 28 February 1986 .
(c) Duty rate reduced to 9 % ( suspension ) for an indefinite period .
 ---pagebreak--- No L 331 / 150                            Official Journal of the European Communities                                      9 . 12 . 85
I                                                                                                               Rate of duty
   Heading
    number                                                  Description                                 Autonomous      Conventional
                                                                                                             %                 °/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
I                   III . Sterols and inositols                                                             14                6,6
                    IV . Other                                                                              16                7,1
               B. Aromatic :                                                                          lili
                      I. Cinnamyl alcohol                                                                   13                6,3
                    II . Other                                                                              17                7,4
                 III . PHENOLS , PHENOL-ALCOHOLS, AND THEIR HALOGENATED,
                        SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
    29.06      Phenols and phenol-alcohols:
               A. Monophenols :
||                     I. Phenol and its salts                                                               4                   3
li                   II . Cresols , xylenols,.and their salts                                                3               2,1
l.\                III . Naphthols and their salts                                                          18                  14
l                  IV . Other                                                                               17                7,4
               B. Polyphenols :                                  '
l                      I. Resorcinol and its salts                                                  ;       17                7,4
I.\                  II . Hydroquinone ( quinol )                                                           18                7,6
                   III . Dihydroxynaphthalenes and their salts .... ;                                       17                7,4
                   IV. 4,4'-Isopropylidenediphenol (2,2-bis(4-hydroxyphenyl)£ropane ,            bis­
                           phenol A )                     :                                                 15                  6
II                   V. Other                                                                               15                6,9
              C. Phenol-alcohols         . .                                                          .     18                7,6
    29.07      Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or
               phenol-alcohols :
li             A. Halogenated derivatives .                                                                 15               6,9
               B. Sulphonated derivatives                                                                   18               7,6
l              C. Nitrated and nitrosated derivatives :
                       I. Picric      acid     ( 2,4,6-trinitrophenol );   lead      styphnate (lead
                           trinitroresorcinoxide ); trinitroxylenols and their salts                        10               5,3
                     II . Dinitrocresols ; trinitro-m-cresol                                                16               12,5 .
l                  III . Other                                                                              18               7,6
               D. Mixed derivatives                                                                         18               7,6
 ---pagebreak--- 9 . 12 . 85                          Official Journal of the European Communities                        No L 331 / 151
             ll                                                                                      Rate of duty
     Heading
      number                                       Description                                Autonomous     Conventional
                                                                                                   %                %
          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
                                                 DERIVATIVES
      29.08  Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides
             and -ether peroxides, and their halogenated, sulphonated, nitrated or nitrosated
             derivatives :
             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-terf-Butyl-3-methoxy-2,6-dinitrotoIuene                               13                 10
                       b) Diphenyl ether . . . .                                                  17                 12
                       c) Other                                                                   16                7,1
             B. Ether-alcohols:
                  I. Acyclic                                     ~                                20                  8
                 II . Cyclic                                                                      14                6,6
             C. Ether-phenols and ether-alcohol-phenols:
                  I. Guaiacol ; potassium guaiacolsulphonates                                     19                 J1
                 II . Other                                                                       15                6,9
             D. Alcohol peroxides and ether peroxides                                             17                6,6
      29.09  Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three or four
             member ring, and their halogenated, sulphonated, nitrated or nitrosated
             derivatives :
             A. l-Chloro-2,3-epoxypropane (epichlorhydrin )                                       18               12
             B. Other                                                                             18               7.9
      29.10  Acetals and hemiacetals and single or complex oxygen-function acetals and
             hemiacetals, and their halogenated, sulphonated, nitrated or nitrosated
             derivatives :
             A. 2-(2-Butoxyethoxy)ethyl 6-propylpiperonyl ether (piperonyl butoxide) ....         13                6.3
             B. Other                                                                             18             .   5
                                  V. ALDEHYDE-FUNCTION COMPOUNDS
      29.11  Aldehydes, aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and other single
             or complex oxygen-function aldehydes; cyclic polymers of aldehydes;
             paraformaldehyde:
 l
             A. Acyclic aldehydes :
                   I. Formaldehyde ( methanal )                                                   18               7,6
                  II . Acetaldehyde (ethanal )                                                    24               19,2
                 III . Butyraldehyde ( butanal )                                                  19               7,8 .
                 IV . Other                                      -                                16               7,1
 ---pagebreak--- No L 331 / 152                          Official Journal of the European Communities                                   9 . 12 . 85
                                                                                                           Rate of duty
   Heading
    number                                             Description                                  Autonomous     Conventional
                                                                                                         %                %
      1                                                    2                                             3                4
    29.11      B. Cyclanic , cyclenic and cycloterpenic aldehydes                                       14                6,6
   (cont'd)
               C. Aromatic aldehydes :                                                                           l
\                     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   ||II
II                  oxygen-function aldehydes:                                                                   II
II                    I. Vanillin ( 4-hydroxy-3-methoxybenzaldehyde) and 3-ethoxy-4-hydroxy­                     ll
II                        benzaldehyde ("ethylvanillin")                                                20                 8
li                  II . Other                                                                          17                6,9
li             F. Cyclic polymers of aldehydes :                                                    \||
li                    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 ,
II quinone-alcohols, quinone-phenols, quinone-aldehydes and other single or                                      I
               complex oxygen-function ketones and quinones, and their halogenated,
               sulphonated , nitrated or nitrosated derivatives :
               A. Acyclic ketones :                                                                              \
                     I. Monoketones                                                                     15                6,6
li                 II . Polyketones                                                                     12                 6
II             B. Cyclanic, cyclenic and cycloterpenic ketones :
Il                   I. Bornan-2-one ( camphor ):
Il                        a ) Natural crude                                                             11               5,7
Il                        b ) Other ( natural refined and synthetic)                                    16               7,1
Il                 II . Other                                                                           15               6,9
Il             C. Aromatic ketones :                                                                I
||                     I. Methyl naphthyl ketones ( acetonaphthones)                                    14                11
\\                   II . 4-Phenylbutenone ( benzylidenacetone )                                        17               7,4
                   III . Other                                                                          18               7,6
               D. Ketone-alcohols and ketone-aldehydes :
II                   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
I.
 !                 single or complex oxygen-function quinones                                           17               7,4
II             G. Halogenated , sulphonated , nitrated or nitrosated derivatives :
II                   I. 4'-fert-Butyl-2',6'-dimethyl-3',5',dinitroacetophenone ( musk ketone ) . .      14              11,2
                   II . Other                                                                           16               7,1
                             a
 ---pagebreak--- 9 . 12 . 85                                         Official Journal of the European Communities                                                          No L 331 / 153
lll                                                                                                                                                   Rate of duty
      Heading                                                          Description
      number                                                                                                                              Autonomous          Conventional
                                                                                                                                                  %                 %
          1                                                                  2                                                                    3                  4
                             VII . CARBOXYLIC ACIDS, AND THEIR ANHYDRIDES , HALIDES,
                                  PEROXIDES AND PERACIDS, AND THEIR HALOGENATED ,
                                SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
                                                                     i                            .
      29.14             Monocarboxylic acids and their anhydrides, halides, peroxides and peracids, and
                        their halogenated, sulphonated, nitrated or nitrosated derivatives:
                        A. Saturated acyclic monocarboxylic acids:
II                                I. Formic acid and its salts and esters                                                                        19                 7,8
                                 II . Acetic acid and its salts and esters :                                                           I
                                      a ) Acetic acid                                                                                            21                16,8
                                      b ) Salts of acetic acid :                                                                                            l
II                                        1.  Sodium acetate                                                                                     19                15,2
                                          2 . Cobalt acetates                                                                                    14                  11
li                                        3.  Other                                                                                              17                 7,4
II                                    c) Esters of acetic acid :                                                                                            I
||                                        1 . Ethyl acetate, vinyl acetate, propyl acetate and isopropyl
                                              acetate                                                     '                                    20 ( a )           11,5 ( b )
                                          2 . Methyl acetate, butyl acetate , isobutyl acetate , pentyl acetate
                                              (amyl acetate), isopentyl acetate (isoamyl acetate) and glycerol
                                              acetates                                                                                           19                 7,8
                                          3 . p-Tolyl acetate, phenylpropyl acetates, benzyl acetate , rhodinyl
                                              acetate , santalyl acetate and the acetates of phenylethane­
                                               1 ,2-diol                                                                                         13                  10
ll                                        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
Il                             IX . Palmitic acid and its salts and esters :
                                      a ) Palmitic acid                                                                                          11                 5,7
||                                    b) Saks and esters of palmitic acid                                                                        16                 7,1
Il                               X. Stearic acid and its salts ' and esters :
                                      a ) Stearic acid                                                                                           12                   6
                                      b ) Salts and esters of stearic acid :
Il                                        1 . Zinc stearate and magnesium stearate                                                              13      .           6,3
                                          2.  Other                                                                                             15                  6,9
                               XI . Other                                                                                                       16                  7,1
(a ) The autonomous duty applicable to vinyl acetate originating in the United States of America is set at 16,6% until 28 February 1986 .
(b^ Vinyl acetate originating in the United States of America does not receive the benefit of this conventional duty. This »« applicable until 28 February 1986 .
 ---pagebreak--- No L 331 / 154                           Official Journal of the European Communities                              9 . 12 . 85
I                                                                                                      Rate of duty
   Heading                                               Description
    number                                                                                      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
I                           b ) Salts and esters of undecenoic acids                                !6              7,1
l.                   III . Oleic acid and its salts and esters :                                ||II
                            a ) Oleic acid                                                  : .     12                 6
li                          b ) Salts and esters of oleic acid                                      16               7,1
I                    IV . Other :                                                               li
li                          a ) Hexa-2,4-dienoic acid (sorbic acid ) and acrylic acid               15                  8
                            b ) Other                                                               15                 10
               C. Cyclanic, cyclenic and cycloterpenic monocarboxylic acids                         17               7,4
               D. Aromatic monocarboxylic acids :
Il                      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 :
l                       I. Oxalic acid and its salts and esters                                     19               7,8
                      II . Malonic acid and adipic acid and their salts and esters                  17                13
                    III . Maleic anhydride                                                          15               6,9
Il                  IV . Azelaic acid and sebacic acid and their salts and esters :
Il                          a)  Azelaic acid and sebacic acid . ... i                               12                 6
||                          b ) Salts and esters of azelaic acid and of sebacic acid                16                 6
                    V. Other                                                                        16            . 6,3
               B. Cyclanic, cyclenic and cycloterpenic polycarboxylic acids                         17                 6
               C. Aromatic polycarboxylic acids :
\l                     I. Phthalic anhydride            '                                           18                13
                     II . Terephthalic acid and its salts and esters                                18                10
                    III . Other                                                                    18                 13
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      number                                              Description                                 Autonomous      Conventional
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      29.16   Carboxylic acids with alcohol, phenol, aldehyde or ketone function and other
              single or complex oxygen-function carboxylic acids and their anhydrides, halides,
              peroxides and peracids, and their halogenated, sulphonated, nitrated or
              nitrosated derivatives :
              A. Carboxylic acids with alcohol function :
                         I. Lactic acid and its salts and esters                                           17              6,5
                        II . Malic acid and its salts and esters                                           15              6.5
                      III . Tartaric acid and its salts and esters                                         18              7.6
                     IV . Citric acid and its salts and esters :
                              a ) Citric acid                                                              19               13
                              b ) Other                                                                    20                8
                       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/?-cholan-24-oic acid (deoxycholic
                              acid ) and their salts and esters                                            13              6,3
                   VIII . Other :
                              a) Acyclic                                                                   15              6,9
                              b ) Cyclic                                                                   18              7,6
              B. Carboxylic acids with phenol function :
                     I.       Salicylic acid and O-acetylsalicylic acid and their salts and esters:
                              a ) Salicylic acid                                                           21              8,2
                              b) Salts of salicylic acid                                                   19              7,8 '
                              c) Esters of salicylic acid:
                                   1 . Methyl salicylate and phenyl salicylate ( salol )                   22              17,6
                                   2.   Other                                                              18              7,6
                              d) O-Acetylsalicylic acid and its salts and esters                           21               12
                    II .      Sulphosalicylic acids and their salts and esters                             18              7,6
                   III .      4-Hydroxybenzoic acid and its salts and esters                               16               7,1
                   IV.      . Gallic acid ( 3,4,5-trihydroxybenzoic acid) and its salts and esters: 1
                              a ) Gallic acid ( 3,4,5-trihydroxybenzoic acid ) .                           14              6,6
                              b) Salts and esters of gallic acid (3,4,5-trihydroxybenzoic acid) . . .      17              7,4
                    V.        Hydroxynaphthoic acids and their salts and esters                            18              7,6
                   VI .       Other                                                                        17              7,4
              C. Carboxylic acids with aldehyde or ketone function :
                     I. Dehydrocholic acid ( INN ) and its salts                                           13               6.3
                    II . Ethyl acetoacetate and its salts                                                ' 20                8
                   III .      Other                                                                        17               7.4
              D. Other single or complex oxygen-function carboxylic acids                                  17               7,4
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                         VIII . INORGANIC ESTERS AND THEIR SALTS, AND THEIR
                    HALOGENATED , SULPHONATED , NITRATED OR NITROSATED
                                                    DERIVATIVES
    [29.17]
    [ 29.18]
      29.19    Phosphoric esters and their salts, including lactophosphates, and their
               halogenated , sulphonated , nitrated or nitrosated derivatives :
               A. myo-Inositol hexakis(dihydrogen phosphate) (phytic acid ) and its salts
                    (phytates) and lactophosphates                                                      15              6,9
               B. Tributyl phosphates , triphenyl phosphate, tritolyl phosphates , trixylyl
                   phosphates and tris ( 2-chloroethyl ) phosphate                                      15              6,6
               C. Other                                                                                 17              7,4
   [ 29.20]                                                                                       •
     29.21     Other esters of mineral acids (excluding halides) and their salts, and their
               halogenated, sulphonated, nitrated or nitrosated derivatives :
               A. Sulphuric esters and carbonic esters and their salts , and their halogenated ,
                   sulphonated , nitrated or nitrosated derivatives                                     18              7,6
||             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 :
Il                    I. Methylamine, dimethylamine and trimethylamine , and their salts               16                12
II                  II . Diethylamine and its salts                                                    11               5,7
                  III . Other                                                                          14               6,6
               B. Acyclic polyamines :
\I                    I. Hexamethylenediamine and its salts                                            16               7,1
                    II . Other                                                                         15                 6
||             C. Cyclanic, cyclenic and cycloterpenic mono- and polyamines :                       l
                      I. Cyclohexylamine and cyclohexyldimethylamine , and their salts                 13               6,3
                    II . Other                                                                         16               7,1
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      29.22   D. Aromatic monoamines :
     (cont'd)
                        I. Aniline and its halogenated , sulphonated , nitrated and nitrosated
                           derivatives , and their salts                                                   16 ,             12
                     II . N-Methyl-N,2,4,6-tetranitroaniline ( tetryl )                                     8              4,6
                   III . Toluidines and their halogenated , sulphonated , nitrated and nitrosated
                           derivatives , and their salts                                                   16              7,1
                   IV . Xylidines and their halogenated, sulphonated , nitrated and nitrosated
                           derivatives , and their salts                                                   15              6,9  •
                    V. Diphenylamine and its halogenated , sulphonated , nitrated and
                           nitrosated derivatives , and their salts :
                           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
                  VII . Other                                                                              16              7,1
              E. Aromatic polyamines :
                       I. Phenylenediamines and methylphenylenediamines (diaminotoluenes),
                           and their halogenated , sulphonated, nitrated and nitrosated derivatives ,
                           and their salts                                                                 14              6,6
                     II . Other                                                                            16               10
      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),
                           phene'tidines , and their salts                                                 18              7,6
                   II .    Other                                                                           16               10
              C. Amino-aldehydes; amino-ketones; amino-quinones                                            16              7,1
              D. Amino-acids :
                    I. Lysine and its esters , and their salts                                             13              6.3
                   II .    Sarcosine and its salts                                                         15              6,9
                  III .    Glutamic acid and its salts                                                     19              15
                  IV . Glycine                                                                             17              6,6
                   V.      Other                                                                           17              7.4
              E. Amino-alcohol-phenols ; amino-acid-phenols ; other single or complex
                  oxygen-function amino-compounds                                                          17              7,4
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    29.24      Quaternary ammonium                salts   and     hydroxides; lecithins and  other
               phosphoaminolipins :
               A. Lecithins and other phosphoaminolipins                                                14               5,7
               B.   Other                                                                               17               7,4
    29.25      Carboxyamide-function compounds; amide-function compounds of carbonic
               acid :
               A. Acyclic amides :
                         I. Asparagine and its salts :
                            a ) Asparagine                                                              14                 6
                            b ) Asparagine salts                                                        17               7,4
                      II . Other                                                                        18               7,6
               B. Cyclic amides :
                         I. Ureines :
                            a ) 4-Ethoxyphenylurea (dulcin )                                            12                 6
                            b)  Other . .                                                               15               6,9
                      II . Ureides :
                            a ) Phenobarbital ( INN ) and its salts                                     22              17,5
                            b ) Barbital ( INN ) and its salts                                          19              15,2
                            c) Other                                                                    17               7,4
                  - III . Other cyclic amides :
                            a ) Lidocaine ( INN )                                                       17                12
                            b ) Other                                                                   17               7,4
    29.26      Carboxyimide-function compounds (including ortho-benzoicsulphimide and its
               salts) and imine-function compounds (including hexamethylenetetramine and
               trimethylenetrinitramine) :
               A.   Imides :
                      I. 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 , trimethylenetri­
                                nitramine )                                                             11               5.7
                            c)  Other                                  i                                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
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                   X. ORGANO-INORGANIC COMPOUNDS AND HETEROCYCLIC
                                                COMPOUNDS
      29.31  Organo-sulphur compounds:
li           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
II           B. Tetraethyl-lead                                                                    20               8
             C.   Other                                                                            18              7,6
      29.35  Heterocyclic compounds; nucleic acids :
             A. 2-Furaldehyde       (furfuraldehyde ,   furfural , furfurol)  and   benzofuran
                  ( coumarone )                                                                    14              6,6
             B. Furfuryl alcohol and tetrahydrofurfuryl alcohol                                    17              7,4
             C. Thiophen                                           :                               14              6,6
||           D. Pyridine and its salts                                                             10              5,3
||           E. Indole and 3-methylindole (skatole) and their salts                                12               6
             F.   Esters of nicotinic acid ( INN); nikethamide ( INN) and its salts                14              6,6
             G. Quinoline and its salts                                                            17              7,4
             H. Phenazone (INN) and aminophenazone (INN) ( amidopyrin), and their
                  derivatives : .
\\                  I. Propyphenazone (INN)                                                        15               10
li                II . Other                                                                       25               17
||           IJ . Nucleic acids and their salts                                                    18              7,6
II           K.   3-Picoline               1                                                       12               6
             L. Di(benzothiazol-2-yl) disulphide ; benzimidazole-2-thiol ( mercaptoben­
                  zimidazole); benzothiazole-2-thiol (mercaptobenzothiazole) and its salts . .     18               14
l            M. Santonin                                . . .                                      13              5,3­
II           N. Coumarin , methylcoumarins and ethylcoumarins                                      18              7,6
             O. Phenolphthalein                                                                    18               14
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    29.35          P. 6-Allyl-6,7-dihydro-5H-dibenz/c,eyazepine ( azapetine) and its salts;
   (cont 'd)
                        Atrazine ( ISO );
                        Chlordiazepoxide ( INN ) and its salts ;
                        Chlorprothixene ( INN );
                        Dextromethorphan (INN) and its salts;
       i
                        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 :
l                         I. Vitamins A                                                                    9               3,5
II                       II . Vitamins B2 , B3 , B6 , B i 2 and H                                          9               4,3
Il                     III . Vitamin B9                                                                   18           •   7,6
l                      IV . Vitamin C                                                                     12                 4
l                       V. Other vitamins                                                                 14                 5 •
                  C.  Natural concentrates of vitamins :
l                         I. Natural concentrates of vitamins A +. D                                      9                4,1
Il                      II . Other                                                                        14               6,6
                  D.. Intermixtures , whether or not in any solvent; non-aqueous solutions of
                      provitamins or vitamins                                                             18               6,8
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      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
li           C. Pituitary ( anterior) and similar hormones :                                                   ll
II                  I. Gonadotrophic hormones                                                        11  *            5,7
!!                 II . Other                                                                        15               6,9
             D. Adrenal ( cortex) hormones :                                                     I
                    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 DERIVATIVES
      29.41  Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and
             other derivatives :        >
             A. Digitalis glycosides                                                                 12                6
             B. Glycyrrhizic acid and glycyrrhizates                                                 11               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 :
Il                  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
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    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--- 9 . 12 . 85                              Official Journal of the European Communities                       No L 331 / 163
                                                          CHAPTER 30
                                                 PHARMACEUTICAL PRODUCTS
Notes
1 . For the purposes of heading No 30.03 , "medicaments" means goods (other than foods or beverages such as dietetic,
    diabetic or fortified foods, tonic beverages, spa water) not falling within heading No 30.02 or 30.04 which are
    either :
    ( a ) Products comprising two or more constituents which have been mixed or compounded together for therapeutic
          or prophylactic uses ; or
    (b) Unmixed products suitable for such uses put up in measured doses or in forms or in packings of a kind sold by
          retail for therapeutic or prophylactic purposes .
    For the purposes of these provisions and of Note 3 (d) to this Chapter , the following are to be treated :
    (A) As unmixed products:
           ( 1 ) Unmixed products dissolved in water;
           ( 2) All goods falling in Chapter 28 or 29 ; and
           ( 3 ) Simple vegetable extracts falling in heading No 13.03 , merely standardised or dissolved in any solvent;
    (B ) As products which have been mixed :
           ( 1 ) Colloidal solutions and suspensions ( other than colloidal sulphur);
           ( 2) Vegetable extracts obtained by the treatment of mixtures of vegetable materials ; and
           ( 3 ) Salts and concentrates obtained by evaporating natural mineral waters .
2 . The headings of this Chapter are to be taken not to apply to :
    ( a ) Aqueous distillates and aqueous solutions of essential oils, suitable for medicinal uses ( heading No 33.06 );
    (b) Dentifrices of all kinds , including those having therapeutic or prophylactic properties , which are to be
          considered as falling within heading No 33.06 ; or
    (c) Soap or other products of heading No 34.01 containing added medicaments .
3 . Heading No 30.05 is to be taken to apply, and to apply only, to :
    ( a) Sterile surgical catgut and similar sterile suture materials ;
    ( b ) Sterile laminaria and sterile laminaria tents;
     (c) Sterile absorbable surgical haemostatics ;
     (d) Opacifying preparations for X-ray examinations and diagnostic reagents ( excluding those of heading No 30.02 )
          designed to be administered to the patient , being unmixed products put up in measured doses or products
          consisting of two or more products which have been mixed or compounded together for such uses ;
     ( e) Blood-grouping reagents;
    (f) Dental cements and other dental fillings ; and
     (g) First-aid boxes and kits .
 ---pagebreak--- No L 331 / 164                         Official Journal of the European Communities                                     9 . 12 . 85
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    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
li             B. Other :
II                   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:
               A. Antisera and vaccines                                                                 15                  6
II             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
                   II . Other :                                                                                  I
                         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 :                                                                     I
                         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--- 9 . 12 . 85                                Official Journal of the European Communities                       No L 331 / 165
                                                            CHAPTER    31
                                                            FERTILISERS
Notes
1 . Heading No 31.02 is to be taken to apply , and to apply only, to the following goods , provided that they are not put
    up in the forms or packings described in heading No 31.05 :
     (A) Goods which answer to one or other of the descriptions given below:
                ( i) Sodium nitrate containing not more than 16,3% by weight of nitrogen ;
              ( ii) Ammonium nitrate , whether or not pure ;
             ( iii ) Ammonium sulphonitrate , whether or not pure ;
             ( iv ) Ammonium sulphate , whether or not pure ;
               ( v ) Calcium nitrate containing not more than 16% by weight of nitrogen ;
             (vi) Calcium nitrate-magnesium nitrate, whether or not pure ;
            (vii) Calcium cyanamide containing not more than 25% by weight of nitrogen , whether or not treated with
                     oil ;
          (viii) Urea , whether or not pure .
    (B) Fertilisers consisting of any of the goods described in (A) above , but without quantitative criteria , mixed
          together.
    ( C ) Fertilisers consisting of ammonium chloride or of any of the goods described in ( A) or ( B ) above , but without
          quantitative criteria , mixed with chalk, gypsum or other inorganic non-fertilising substances .
    (D ) Liquid fertilisers consisting of the goods of subparagraph 1 (A) ( ii ) or ( viii ) above , or of mixtures of those
          goods , in an aqueous or liquid ammonia solution .
2 . Heading No 31.03 is to be taken to apply , and to apply only , to the following goods , provided that they are not put
    up in the forms or packings described in heading No 31.05 :
    (A) Goods which answer to one or other of the descriptions given below :
             ( i) Basic slag;
           (ii) Disintegrated (calcined ) calcium phosphates (thermophosphates and fused phosphates) and calcined
                     natural aluminium calcium phosphates ;
          ( iii ) Superphosphates ( single , double or triple);
          (iv) Calcium hydrogen phosphate containing not less than 0,2% by weight of fluorine .
    (B ) Fertilisers consisting of any of the goods described in (A) above , but without quantitative criteria , mixed
          together.
    ( C ) Fertilisers consisting of any of the goods described in (A) or (B ) above , but without quantitative criteria , mixed
          with chalk, gypsum or other inorganic non-fertilising substances .
3 . Heading No 31.04 is to be taken to apply, and to apply only, to the following goods, provided that they are not put
    up in the forms or packings described in heading No 31.05 :
     (A) Goods which answer to one or other of the descriptions given below:
             (i) Crude natural potassium salts ( for example , carnallite , kainite and sylvinite);
            (ii) Crude potassium salts obtained by the treatment of residues of beet molasses ;
          ( iii) Potassium chloride, whether or not pure , except as provided in Note 6 ( c) below ;
           (iv ) Potassium sulphate containing not more than 52% by weight of K20 ;
            (v) Magnesium sulphate-potassium sulphate containing not more than 30% by weight of K20 .
     (B ) Fertilisers consisting of any of the goods described in (A) above , but without quantitative criteria , mixed
          together .
 ---pagebreak---                                                                                                            \
 No L 331 / 166                                         Official Journal of the European Communities                                9 . 12 . 85
  4 . Monoammonium and diammonium orthophosphates, whether or . not pure, and mixtures thereof, are to be
       classified in heading No 31.05 .
  5 . For the purposes of the quantitative criteria specified in Notes 1 (A), 2 (A) and 3 (A) above , the calculation is to be
       made on the dry anhydrous product.
  6 . This Chapter does not cover:
       ( a ) Animal blood of heading No 05.15 ;
       ( b) Separate chemically defined compounds ( other than those answering to the descriptions in Note 1 (A), 2 (A),
             3 (A) or 4 above); or
       (c) Cultured potassium chloride crystals (other than optical elements) weighing not less than 2,5 g each , of heading
             No 38.19 ; optical elements of potassium chloride ( heading No 90.01 ).
                                                                                                                       Rate of duty
        Heading                                                           Description
         number                                                                                                Autonomous      Conventional
                                                                                                                                      O/
                                                                                                                   %                   /O
             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
         31.0-5           Other fertilisers; goods of the present Chapter in tablets, lozenges and similar
                          prepared forms or in packings of a gross weight not exceeding 10 kg:
                          A.   Other fertilisers :
                               I.     Containing the three fertilising substances: nitrogen , phosphorus and
                                      potassium                                                                    7                 6,6
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- 9 . 12 . 85                                           Official Journal of the European Communities                        No L 331 / 167
||ll                                                                                                                  Rate of duty
       Heading
        number                                                           Description                           Autonomous     Conventional
                                                                                                                   %                %
           1                                                                  2                                     3               4
         31.05           A. II . Containing the two fertilising substances: nitrogen and phosphorus:
      (cont'd)
                                    a) Monoammonium and diammonium orthophosphates and mixtures
                                        thereof                                                                     7              6,6
                                    b) Containing phosphates and nitrates                                           7              6,6
ll                                  c) Other:                                                                  II
II                                      1 . With a nitrogen content exceeding 10% by weight                        10                8
II                                      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
Il                                  b ) Other:                                                                 I
                                        1 . With a nitrogen content exceeding 10% by weight                        10                8
                                        2.   Other                                                                 7               4,8
II                            IV . Other :                                                                     \
Il                                  a) With a nitrogen content exceeding 10% by weight                             10                8
Il                                  b ) Other                                                                      4               3,2
                         B. Goods of the present Chapter in tablets, lozenges and similar prepared forms
                              or in packings of a gross weight not exceeding 10 kg                                 11              8,8
    ( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 331 / 168                                        Official Journal of the European Communities                                                      9 . 12. 85
                                                                             CHAPTER 32
                   TANNING AND DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, COLOURS,
                                     PAINTS AND VARNISHES; PUTTY, FILLERS AND STOPPINGS; INKS
 Notes                                   i
 1 . This Chapter does not cover:
     ( a) Separate chemically defined elements and compounds (except those falling within heading No 32.04 or 32.05 ,
           inorganic products of a kind used as luminophores (heading No 32.07), and also dyes or other colouring matter
           in forms or packings of a kind sold by retail falling within heading No 32.09 ); or
     (b ) Tannates and other tanning derivatives of products falling within headings Nos 29.38 to 29.42 , 29.44 or 35.01
           to 35.04 .                                                                                                                   '
 2 . Heading No 32.05 is to be taken to include mixtures of stabilised diazonium salts and couplers for the production
     of azo dyes .
 3 . Headings Nos 32.05 , 32.06 and 32.07 are to be taken to apply also to preparations based on , respectively ,
     synthetic organic dyestuffs (including pigment dyestuffs), colour lakes and other colouring matter, of a kind used
     for colouring in the mass artificial plastics, rubber or similar materials or as ingredients in preparations for printing
     textiles . The headings are not to be applied , however , to prepared pigments falling within heading No 32.09 .
 4 . Heading No 32.09 is to be taken to include solutions ( other than collodions) consisting of any of the products
     specified in headings Nos 39.01 to 39.06 in volatile organic solvents if, and only if, the weight of the solvent
     exceeds 50 % of the weight of the solution .
 5 . The expression "colouring matter" in this Chapter does not include products of a kind used as extenders in oil
     paints , whether or not they are also suitable for colouring distempers .
 6 . The expression "stamping foils" in heading No 32.09 is to be taken to apply only to products of a kind used for
     printing, for example, book covers or hat bands , and consisting of:
     ( a) Thin sheets composed of metallic powder ( including powder or precious metal ), or pigment, agglomerated with
           glue, gelatin or other binder; or
     ( b ) Metal ( for example , gold or aluminium ) or pigment , deposited on paper, artificial plastic material or other
           support .
                                                                                                                                            Rate of duty
       Heading                                                          Description
       number                                                                                                                     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 :
II                      A. Tanning extracts of vegetable origin :                                                                                 I
l  .\                           I. Of wattle ( mimosa )                                                                              10(a )                 9
ll                            II . Of quebracho                                                                                       Free                Free
II                           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--- 9 . 12 . 85                          Official Journal of the European Communities                           No L 331 / 169
              I                                                                                         Rate of duty
      Heading                                        Description
       number                                                                                  Autonomous       Conventional
                                                                                                    %                 %
          1                                              2                                          3                 4
       32.01  B.   Other                                                                           10                  3
     (cont'd)
      [32.02]
       32.03  Synthetic organic tanning substances, and inorganic tanning substances; tanning
              preparations, whether or not containing natural tanning materials; enzymatic            i
              preparations for pre-tanning (for example, of enzymatic, pancreatic or bacterial
              origin )                                                                             10                5,3
       32.04  Colouring matter of vegetable origin (including dyewood extract and other
              vegetable dyeing extracts, but excluding indigo) or of animal origin:
              A. Colouring matter of vegetable origin:
                     I. Black cutch (Acacia catechu )                                             Free               Free
                    II . Extracts of Persian berries and of madder; woad                            6            .   3,7
               -   III . Litmus                                                                     3                2,1
                   IV . Other                                                                       9                4,1
              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:
              A.   Synthetic organic dyestuffs                                                     17                 10
              B.   Preparations mentioned in Note 3 to this Chapter                                20                 10
              C.   Synthetic organic products of a kind used as luminophores                       19                 10
              D.   Products of the kind known as optical bleaching agents, substantive to the
                   fibre                                                                           17                 6
              E. Natural indigo                                                     .               9                5,5
       32.06  Colour lakes                                                                         16                 10
       32.07  Other colouring matter; inorganic products of a kind used as luminophores:
              A. Other colouring matter :
                     I. Mineral blacks, not elsewhere specified or included                         9                  5
                    II . Soluble vandyke brown and similar products                                 9                  5
                   III. Pigments based on zinc sulphide (lithopone and the like)                   12                9,5
                   IV . Pigments based on titanium oxide                                           15                 6
                    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--- No L 331 / 170                          Official Journal of the European Communities                                      9 . 12 . 85
\                                                                                                             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
li              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
ll             B. Stamping foils                                                                           17               6,6
               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:
               A. Writing or drawing ink                                                                  15               6,9
Il             B. Printing ink                                                                            18               6,6
               C.   Other inks                                                                            16               7,1
 ---pagebreak--- 9 . 12 . 85                                  Official Journal of the European Communities                                No L 331 / 171
                                                                 CHAPTER 33
                 ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS
Notes
1 . This Chapter does not cover:
    ( a ) Compound alcoholic preparations ( known as "concentrated extracts"), for the manufacture of beverages , of
          heading No 22.09 ;
    ( b) Soap and other products falling within heading No 34.01 ; or
    ( c) Spirits of turpentine or other products falling within heading No 38.07 .
2 . The expression "perfumery , cosmetic or toilet preparations" in heading No 33.06 is to be taken to apply, inter alia,
    to :
    ( a) Prepared room deodorisers , whether or not perfumed ;
    ( b ) Products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable
          for use as perfumery , cosmetic or toilet preparations or as room deodorisers , put up in packings of a kind sold
          by retail for such use .
ll                                                                                                                  Rate of duty
      Heading
      number                                                Description                                    Autonomous       Conventional
                                                                                                               %                  %
          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 :                 1
            i
                           I. Of citrus fruit                                                                  12                 11
\l                        II . Other :                                                                                    \
ll                             a) Geranium , clove, niaouli and ylang-ylang oils                                5 '              2,7
ll                             b ) Other . . .                                                                Free               Free
ll                  B. Essential oils , deterpenated :                                                     I
Il                         I. Of citrus fruit '                                                                12                6,9
ll                        II . Other                                                                           10                4,6
ll                  C.   Resinoids                                                                             7                 4,1
I                   D. Concentrates of essential oils in fats , in fixed oils , or in waxes or the like ,
                         obtained by cold absorption or by maceration                                           9                  5
                    E. Terpenic by-products of- the deterpenation of essential oils                            10                4 ,6
     [33.02]
     [ 33.03]
 ---pagebreak--- No L 331 / 172                        Official Journal of the European Communities                                   9 . 12 . 85
                                                                                                         Rate of duty
   Heading                                           Description
    number                                                                                        Autonomous     Conventional
                                                                                                       %               %
      1                                                  2                                             3                4
    33.04      Mixtures of two or more odoriferous substances ( natural or artificial) and
               mixtures (including alcoholic solutions) with a basis of one or more of these
               substances, of a kind used as raw materials in the perfumery, food, drink or other
               industries                                                                             10               5,3
   [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 :
                    I. Shaving creams                                                                 20               7,1
                   II . Other                                                                         18               6,6
               B. Aqueous distillates and aqueous solutions of essential oils , including such
                   products suitable for medicinal uses                                               12                 6    ,
 ---pagebreak--- 9 . 12. 85                                Official Journal of the European Communities                        No L 331 / 173
                                                            CHAPTER 34
                          SOAP, ORGANIC SURFACE-ACTIVE AGENTS , WASHING PREPARATIONS,
                    LUBRICATING PREPARATIONS , ARTIFICIAL WAXES , PREPARED WAXES, POLISHING
                AND SCOURING PREPARATIONS , CANDLES AND SIMILAR ARTICLES, MODELLING PASTES
                                                      AND "DENTAL WAXES"
Notes
1 . This Chapter does not cover:
    ( a) Separate chemically defined compounds ; or
    ( b ) Dentifrices , shaving creams or shampoos containing soap or organic surface-active agents (heading
          No 33.06 ).
2 . For the purposes of heading No 34.01 , the expression "soap" is to be taken to apply only to soap soluble in water.
    Soap and other products falling within heading No 34.01 may contain added substances (for example,
    disinfectants , abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in
    heading No 34.01 only if in the form of bars , cakes or moulded pieces or shapes . In other forms they are to be
    classified in heading No 34.05 as "scouring powders and similar preparations".
3 . The reference in heading No 34.03 to petroleum oils and oils obtained from bituminous minerals is to be taken to
    apply to the products defined in Note 3 of Chapter 27 .
4 . In heading No 34.04 the expression "prepared waxes , not emulsified or containing solvents" is to be taken to apply
     only to :
     (A) Mixtures of animal waxes , mixtures of vegetable waxes or mixtures of artificial waxes ;
     (B) Mixtures of different classes of waxes ( animal , vegetable , mineral or artificial); and
     ( C) Mixtures of waxy consistency not emulsified or containing solvents , with a basis of one or more waxes and
             containing fats , resins , mineral substances or other materials .
     The heading is to be taken not to apply to:
     ( a) Waxes falling within heading No 27.13 ; or
     ( b ) Unmixed animal waxes and unmixed vegetable waxes , merely coloured .
                   l                                                                                      Rate of duty
      Heading
       number                                          Description                                 Autonomous     Conventional
                                                                                                       %                %
           1                                               2                                            3               4 "
       34.01        Soap; organic surface-active products and preparations for use as soap, in the
                    form of bars, cakes or moulded pieces or shapes, whether or not combined with
                                                                                                       19              6,9
       34.02        Organic surface-active agents; surface-active     preparations   and  washing
                    preparations, whether or not containing soap                                       17              6,9
 ---pagebreak--- No L 331 / 174                        Official Journal of the European Communities                                    9 . 12 . 85
Il\                                                                                                       Rate of duty
   Heading                                          Description
   number                                                                                        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---      12 . 85                                         Official Journal of the European Communities                                                      No L 331 / 175
                                                                              CHAPTER 35
                                                 ALBUMINOIDAL SUBSTANCES : GLUES : ENZYMES
 Notes
 1 . This Chapter does not cover:
     (a) Yeasts (heading No 21.06};
     (b ) Medicaments (heading No 30.03 );
     (c) Enzymatic preparations for pre-tanning (heading No 32.03 );
     (d ) Enzymatic soaking or washing preparations and other products of Chapter 34 ; or
     (e) Gelatin products of the printing industry ( Chapter 49 ).
 2 . For the purposes of heading No 35.05 , the term "dextrins" is to be taken to apply to starch degradation products
     with a reducing sugar content, expressed as dextrose on the dry substance , not exceeding 10% .
     Such products with a reducing sugar content exceeding 10% fall in heading No 17.02 .
                                                                                                                                                   Rate of duty
      Heading                                                           Description
      number                                                                                                                          Autonomous           Conventional
                                                                                                                                            %                   %
          1                                                                  2                                                                3                  4
      35.01            Casein, caseinates and other casein derivatives; casein glues:
                       A.   Casein :
                               I. For thje rtianufacture 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 :
l .\                   A.   Albumins :                                                                                              I||
                             I. Unfit , or to be rendered unfit, for human consumption ( b)                                               Free                  Free
                            II .   Other :
                                   a)   Ovalbumin and lactalbumin :
                                        1 . Dried (for example, in sheets , scales , flakes, powder)                                     10(c)
                                        2.    Other                                                                                      10(c)                   —
                                 . b ) Other                                                                                                10
                       B.   Albuminates and other albumin derivatives                                                                       12                   12
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
(b) Entry under this subheading of albumins to be rendered unfit for human consumption is subject to conditions to be determined by the competent authorities.
(c) The ad valorem duty is substituted by a specific tax established in accordance with the provisions of Council Regulation ( EEC) No 2783 / 75 .
 ---pagebreak--- No L 331 / 176                        Official Journal of the European Communities                                          9 . 12 . 85
                                                                                                    /
                                                                                                                Rate of duty
   Heading
   number                                            Description                                      , Autonomous      Conventional
                                                                                                             %                %
      1                                                   2                                                   3                4
    35.03      Gelatin (including gelatin in rectangles, whether or not coloured or
               surface-worked) and gelatin derivatives; glues derived from bones, hides, nerves,
               tendons or from similar products, and fish glues; isinglass:
               A. Isinglass                                                                                  10               5,3
               B. Other                                                                                      15                12
    35.04      Peptones and other protein substances (excluding enzymes of heading No 35.07)
               and their derivatives; hide powder, whether or not chromed                                    12              5,3
    35.05      Dextrins and dextrin glues; soluble or roasted starches; starch glues:
               A. Dextrins ; soluble or roasted starches                                                   23,9               14
                                                                                                           + v               + v
               B. Glues made from dextrin or from starch , containing by weight of those
                   materials :
                      I. Less than 25 %                                                                    16,3               13
                                                                                                           + v          + v subject
                                                                                                                         to a max.
                                                                                                                            of 18
                    II . 25 % or more but less than 55 %                                                   16,3               13
                                                                                                           + v          + v subject
                                                                                                                         to a max.
                                                                                                                            of 18
                   III . 55% or more but less than 80%                                                     16,3               13
                                                                                                           + v          + v subject
                                                                                                                         to a max.
                                                                                                                            of 18
                 . IV . 80 % or more                                                                       16,3               13
                                                                                                           + v          + v 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
l                  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--- 9 . 12 . 85                                Official Journal of the European Communities                            No L 331 / 177
                                                             CHAPTER 36
                        EXPLOSIVES ; PYROTECHNIC PRODUCTS; MATCHES ; PYROPHORIC ALLOYS ;
                                             CERTAIN COMBUSTIBLE PREPARATIONS
Notes
1'. This Chapter does not cover separate chemically defined compounds other than those described in Note 2 ( a) or ( b )
    below .
2 . The expression "articles of combustible materials" in heading No 36.08 is to be taken to apply only to :
    ( a ) Metaldehyde , hexamethylenetetramine and similar substances , put up in forms ( for example , tablets , sticks or
          similar forms ) for use as fuels ; fuels with a basis of alcohol , and similar prepared fuels , in solid or semi-solid
          form ;
    ( b) Liquid fuels ( for example , petrol ) of a kind used in mechanical lighters , in containers of a capacity not exceeding
          300 cm3 ; and
    ( c) Resin torches , firelighters and the like.
lll                                                                                                            Rate of duty
      Heading
       number                                           Description                                   Autonomous       Conventional
                                                                                                           %                %
          1                                                 2                                              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                7,1
      [36.03]     I
        36.04       Safety fuses; detonating fuses; percussion and detonating caps; igniters;
                    detonators :
                    A. Safety fuses; detonating fuses                                                     15                 6
||                  B.  Other                                                                             24                8,7
        36.05       Pyrotechnic articles (for example, fireworks, railway fog signals, amorces, rain
                    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                 10
      [ 36.07]    I
        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                 6
                    B.  Other                                                                             19                7,8
 ---pagebreak---  No L 331 / 178                                     Official Journal of the European Communities                                   9 . 12 . 85
                                                                      CHAPTER 37
                                                PHOTOGRAPHIC AND CINEMATOGRAPHIC GOODS
 Notes
  1 . This Chapter does not cover waste or scrap materials .
 2 . Heading No 37.08 is to be taken to apply only to :
       ( a ) Chemical products mixed or compounded for photographic uses ( for example , sensitised emulsions , developers
             and fixers ); and
       ( b ) Unmixed substances suitable for such uses and put up in measured portions or put up for sale by retail in a form
             ready for use .
       The heading does not apply to photographic pastes or gums , varnishes or similar products .
 Additional Notes
  1 . In the case of sound films imported in two bands (the band bearing only the images and the band used for recording
       the sound), each band is to be classified in its appropriate heading.
 2 . The expression "newsreels " (subheading 37.07 B II a) shall be taken to apply to films of a length of less than 330 m
       and depicting current events of a political, sporting, military, scientific, literary, folkloric, touristic, society, etc.,
       nature .
                                                                                                                      Rate of duty
        Heading
         number                                                  Description                                 Autonomous       Conventional
                                                                                                                  %                 %
             1                                                       2                                            3                  4
         37.01            Photographic plates and film in the flat, sensitised, unexposed, of any material
                          other than paper, paperboard or cloth :
ll                        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
ll                             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  -!                           I. Negatives; intermediate positives                                            Free               Free
                                                                                                                                       i
                               II . Other positives                                                        2,35 ECU per 0,70 ECU per
                                                                                                             100 metres        100 metres
                          B.   Other                                                                            Free               Free
( a ) Duty rate reduced to 5,3 % until 31 December 1986 .
 ---pagebreak--- 9 . 12 . 85                                  Official Journal of the European Communities                             No L 331 / 179
                                                                                                                  Rate of duty
       Heading
       number                                             Description                                     Autonomous      Conventional
                                                                                                              %                 %
            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
I
II
                          II . Other positives:
                               a ) Newsreels
                               b ) Other , of a width of:
                                                                                                        2,25 ECU per 1,07 ECU per
                                                                                                          100 metres
                                                                                                                        I
                                                                                                                           100 metres
II                                 1. Less than 10 mm                                                   0,50 ECU per 0,28 ECU per
                                                                                                          100 metres       100 metres
I                                  2. 10 mm or more but less than 34 mm                                 3,50 ECU per 1,60 ECU per
                                                                                                          100 metres       100 metres
II                                 3. 34 mm or more but less than 54 mm                                   5 ECU per
                                                                                                          100 metres
                                                                                                                          1,90 ECU per
                                                                                                                           100 metres
i                                  4. 54 mm or more                                                       5 ECU per
                                                                                                          100 metres
                                                                                                                         2,60 ECU 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--- No L 331 / 180                                  Official Journal of the European Communities                              9 . 12 . 85
                                                                    CHAPTER 38
                                                  MISCELLANEOUS CHEMICAL PRODUCTS
Notes
1 . This Chapter does not cover:
     ( a ) Separate chemically defined elements or compounds with the exception of the following:
           ( 1 ) Artificial graphite ( heading No 38.01 );
           ( 2 ) Disinfectants , insecticides , fungicides , rat poisons , herbicides , anti-sprouting products , plant-growth
                 regulators and similar products put up as described in heading No 38.11 ;
           ( 3 ) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading
                 No 38.17 );
           (4 ) Products specified in Note 2 ( a ), (c), (d) or ( f) below .
    ( b ) Mixtures of chemicals arid foodstuffs of a kind used in the preparation of human foodstuffs (generally , heading
           No 21.07 ).
    (c) Medicaments (heading No 3D . 03 ).
2 . Heading No 38.19 is to be taken to include the following goods which are to be taken not to fall within any other
    heading of the Tariff:
    ( a ) Cultured crystals ( other than optical elements) weighing not less than 2,5 g each , of magnesium oxide or of the
           halides of the alkali or of the alkaline-earth metals;
    ( b ) Fusel oil ;
    (c) Ink removers put up in packings for sale by retail ;
    (d ) Stencil correctors put up in packings for sale by retail ;
    (e) Ceramic firing testers , fusible (for example, Seger cones);
    ( f) Plasters specially prepared for use in dentistry; and
    ( g) Chemical elements of Chapter 28 ( for example , silicon and selenium ) doped for use in electronics , in the form of
           discs , wafers or similar forms , polished or not, whether or not coated with a uniform epitaxial layer .
                                                                                                             Rate of duty
      Heading
       number                                                  Description ,                          Autonomous     Conventional
                                                                                                          %                %
           1                                                       2                                       3                4
        38.01           Artificial graphite; colloidal graphite, other than suspensions in oil:                    I
II                      A. Artificial graphite:                                                                    ll
II                             I. In immediate packings of a net capacity of 1 kg or less .               10               4,6
II                            II . Other                                                                  6                3,6
|-I                     B. Natural or artificial colloidal graphite                                       9               4,1
      [ 38.02]                                               /
                                                                                                                   \
 ---pagebreak--- 9 . 12 . 85                            Official Journal of the European Communities                           No L 331 / 181
Il                                                                                                        Rate of duty
       Heading -
        number                                       Description                                  Autonomous      Conventional
                                                                                                       %                %
           1                                             2                                             3                 4
        38.03    Activated carbon; activated natural mineral products; animal black, including
                 spent animal black:
                 A.   Activated carbon                                                                16               6,3
l                B. Activated natural mineral products                                                14               5,7
I                C. Animal black , including spent animal black                                        7               4,1
       [38.04]
        38.05    Tall oil :
l                A.   Crude                                                                            4               Free
I                B.   Other                                                                            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):
Il               A. Gum spirits of turpentine                                                          5                 4
                 B. Spirits of sulphate turpentine; crude dipentene                                    7               3,2
I                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 r^sineux"                                                 6                 5
\\               B. Rosin spirits and rosin oils                                                       7               3,7
I                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:
Il               A.   Wood tar                                                                         4               2,1
I                B.   Other                                                                           4,6               (a)
       [38.10]
(a ) See Annex .
 ---pagebreak--- No L 331 / 182                        Official Journal of the European Communities                                   9 . 12 . 85
                                                                                                         Rate of duty
   Heading                                           Description
   number                                                                                        Autonomous      Conventional
                                                                                                      %                %
      1                                                   2                                           3                 4
    38.11       Disinfectants, insecticides, fungicides, rat poisons, herbicides, anti-sprouting
                products, plant-growth regulators and similar products, put up in forms or
                packings for sale by retail or as preparations or articles (for example,
                sulphur-treated bands, wicks and candles, fly-papers):
                           i                                                 '
                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
                                                      1
   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
                                                                                                    + v          + v subject
                                                                                                                  to a max.
                                                                                                                     of 20
                        b ) 55 % or more but less than 70 %                                         18,8               13
                                                                                                    + v          + v subject
                                                                                                                  to a max.
                                                                                                                     of 20
                        c) 70% or more but less than 83%                                            18,8               13
                                                                                                   + v           + v subject
                                                                                                                  to a max.
                                                                                                                     of 20
                        d ) 83% or more                                         ; . .               18,8               13
                                                                                                   + v           + v 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
                                                                                                     9                4,1
               C. Other                                                                              9                  5
 ---pagebreak--- 9 . 12 . 85                               Official Journal of the European Communities                          No L 331 / 183
               \                                                                                            Rate of duty
     Heading
      number                                            Description                                Autonomous       Conventional
                                                                                                        0/                0/
                                                                                                         /o                /o
         l                                                   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
                B. Other :
                         I. For lubricants :
                            a) Containing petroleum oils or oils obtained from bituminous
                                minerals                                                               13                5,3
                            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 micro-organisms                               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 :
               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 :
                       I. Based on sulphonated carbon , or of natural mineral substances                9                  5
                    II . Other                                                                         14                6,6
               G. Catalysts                                                                            14                6,6
               H. Getters for vacuum tubes                                                             12                  6
               IJ . Non-agglomerated mixtures of metal carbides                                        12                5,3
 ---pagebreak--- No L 331 / 184                                       Official Journal of the European Communities                                 9 . 12 . 85
                                                                                                                     Rate of duty
      Heading
       number                                                             Description   /                 Autonomous           Conventional
                                                                                                                %                   %
         1                                                                    2                                 3                    4
       38.19            K. Refractory cements, mortars and similar compositions                                 4                   2,7
     (cont'd)
                        L. Alkaline iron oxide for the purification of gas                                      9                    5
                        M. Carbonaceous pastes for electrodes                                                  10                  5,3
                       N. Accumulator compounds based on cadmium oxide or nickel hydroxide . . .               15                  6,9
                        0 . 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
                        R.' Anti-rust preparations containing amines as active elements                        18            '     7,1
                       S. Chemical elements referred to in Note 2 (g) to this Chapter                          9                   7,6
                       T. D -Glucitol (sorbitol ) other than that falling within subheading 29.04 C III :
                              I. In aqueous solution :                                                                \
                                  a ) Containing 2 % or less by weight of D -mannitol , calculated on the
                                       D -glucitol content                                                    12                    —
                                                                                                             +   v
                                  b ) Other                                                      ■          12 ( a)'
                                                                                                             + v
                             II . Other :
                                  a) Containing 2 % or less by weight of D -mannitol , calculated on the
                                      D -glucitol content                                                     12                    —
                                                                                                             + v
                                  b ) Other                                                                 12 ( a )
                                                                                                             +   v
 I                     U. Pyrolignites ( for example, of calcium)                                             10                   5,3
 I                     V. Crude calcium tartrate                                                               9                     5
 I                     W. Crude calcium citrate                                                                7                   4,1
                       X. Other                                                                               18                   7,6
  ( a ) Duty rate reduced to 9 % ( suspension ) for an indefinite period .
 ---pagebreak--- 9 . 12 . 85                                 Official Journal of the European Communities                        No L 331 / 185
                                                            SECTION VII
                            ARTIFICIAL RESINS AND PLASTIC MATERIALS, CELLULOSE ESTERS
                                      AND ETHERS, AND ARTICLES THEREOF; RUBBER,
                                 SYNTHETIC RUBBER, FACTICE , AND ARTICLES THEREOF
Note
Goods put up in sets consisting of two or more separate constituents , some or all of which fall within the present
Section and are intended to be mixed together to obtain a product of Section VI or VII , are to be classified in the
heading appropriate to that product, provided that the constituents are:
   ( i) having regard to the manner in which they are put up , clearly identifiable as being intended to be used together
         without first being repacked ;
 ( ii ) imported together; and
( iii) identifiable , whether by their nature or by the relative proportions in which they are present, as being
         complementary one to another .
                                                             CHAPTER 39
                                                                                                                      »
                        ARTIFICIAL RESINS AND PLASTIC MATERIALS, CELLULOSE ESTERS AND ETHERS;
                                                         ARTICLES THEREOF
Notes
1 . This Chapter does not cover:
       ( a) Stamping foils of heading No 32.09 ;
       ( b ) Artificial waxes ( heading No 34.04 );
       ( c) Synthetic rubber, as defined for the purposes of Chapter 40 , or articles thereof;
       (d) Saddlery or harness ( heading No 42.01 ) or travel goods , handbags or other receptacles falling within heading
              No 42.02 ;
       (e) Plaits , wickerwork or other articles falling within Chapter 46 ;
       (f) Goods falling within Section XI (textiles and textile articles);
       (g) Footwear , headgear, umbrellas , sunshades , walking-sticks , whips , riding-crops or parts thereof or other articles
              falling within Section XII ;
       ( h ) Imitation jewellery falling within heading No 71.16 ;
       ( ij ) Articles falling within Section XVI (machines and mechanical or electrical appliances);
       ( k) Parts of aircraft or vehicles falling within Section XVII ;
       (1 ) Optical elements of artificial plastics , spectacle frames, drawing instruments or other articles falling within
              Chapter 90;
       ( m) Articles falling within Chapter 91 ( for example , clock or watch cases);
       ( n) Musical instruments or parts thereof or other articles falling within Chapter 92 ;
       (o ) Furniture and other articles of Chapter 94 ;
       (p) Brushes or other articles falling within Chapter 96 ;
 ---pagebreak--- No L 331 / 186                                 Official Journal of the European Communities                                 9 . 12 . 85
    ( q ) Articles falling within Chapter 97 ( for example , toys , games and sports requisites); or
    (r) Buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes , cigarette-holders or the like, parts of
          vacuum flasks or the like , pens , propelling pencils or other articles falling within Chapter 98 .
2 . Headings Nos 39.01 and 39.02 are to be taken to apply only to goods of a kind produced by chemical synthesis
    answering to one of the following descriptions :
    ( a ) Artificial plastics including artificial resins ;
    ( b ) Silicones ;
    ( c) Resols , liquid polyisobutylene , and similar artificial polycondensation or polymerisation products .
3 . Headings Nos 39.01 to 39.06 are to be taken to apply to materials in the following forms only :
    ( a ) Liquid or pasty ( including emulsions , dispersions and solutions );
    ( b ) Blocks , lumps , powders ( including moulding powders), granules , flakes and similar bulk forms ;
    ( c) Monofil of which any cross-sectional dimension exceeds 1 mm ; seamless tubes , rods , sticks and profile shapes ,
          whether or not surface-worked but not otherwise worked ;
    ( d ) Plates , sheets , film , foil and strip ( other than that classified in heading No 51.02 by the application of Note 4 to
          Chapter 51 ), whether or not printed or otherwise surface-worked , uncut or cut into rectangles but not further
          worked (even if, when so cut , they become articles ready for use);
    ( e ) Waste and scrap .
Additional Note
Subheading 39.02 CI is to be taken to include polyethylene slightly modified by small quantities of other olefins.
                                                                                                               Rate of duty
      Heading                                               Description
      number                                                                                            Autonomous     Conventional
                                                                                                             %               %
          1                                                     2                                            3                4
       39.01          Condensation , polycondensation and polyaddition products, whether or not
ll modified or polymerised, and whether or not linear (for example, phenoplasts,                                     II
ll aminoplasts, alkyds, polyallyl esters and other unsaturated polyesters, III-I
ll                    silicones ):                                                                      IlII
LI                    A. Ion exchangers                                                                     19               6,9
                      B. Adhesive strips of a width not exceeding 10 cm , the coating of which consists              \
II                         of unvulcanised natural or synthetic rubber             ;              .. .      16               6,3
ll                    C.   Other :                                                                      \
ll                           I. Phenoplasts :                                                           l
II                               a ) In one of the forms mentioned in Note 3 ( a ) and ( b ) to this I.\\
II                                   Chapter                                                                15               6,9
II                               b ) In other forms                                                         17               7,1
ll                          II . Aminoplasts :                                                                       I
I                                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--- 9 . 12 . 85                           Official Journal of the European Communities                              No L 331 / 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,
              polytetrahaloethylenes, polyisobutylene, polystyrene, polyvinyl chloride,
              polyvinyl acetate, polyvinyl chloroacetate and other polyvinyl derivatives,
              polyacrylic and polymethacrylic 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
              C.  Other :
                       I. Polyethylene :
                          a ) In one of the forms mentioned in Note 3 ( a ) and ( b ) to this
                              Chapter                                                                   20                 12,5
                          b ) In other forms                                                            23 .               12,5
                     II . Polytetrahaloethylenes                                                        23                 12,5
                    III. Polysulphohaloethylenes                                                        23                12,5
                    IV . Polypropylene                                                                  23                12,5
                     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
                   VII . Polyvinyl chloride:
                          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
                    IX . Polyvinyl acetate                                                              19                 12
                     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
                  XIV. Other polymerisation or copolymerisation products:
                          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--- No L 331 / 188                         Official Journal of the European Communities                                      9 . 12 . 85
              \                                                                                              Rate of duty
   Heading
    number                                             Description                                    Autonomous     Conventional
                                                                                                           %               %
                                                 I
      1                                                      2                                             3                4
    39.03      Regenerated cellulose; cellulose nitrate, cellulose acetate and other cellulose
               esters, cellulose ethers and other chemical derivatives of cellulose, plasticised or
               not (for example, collodions, celluloid); vulcanised fibre:
               A. Adhesive strips of a width not exceeding 10 cm , the coating of which consists
                   of unvulcanised natural or synthetic rubber                                            16               6,3
               B. Other :
                     I. Regenerated cellulose:                                                        |l
\\                       a ) Expanded , foam or sponge                                                    22               8,4
                         b) Other :                                                                   ll
                             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 :
Il                       a ) Not plasticised :                                                        I
                             1.  Collodions and celloidin                                                 20               16
                             2.  Other                                                                    12                6
||                       b ) Plasticised :
l                            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
l                            2 . Waste and scrap                                                          14              6,6
                   III . Cellulose acetates :                                                         I\
                         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 strip , 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
ll                           4.  Other :
\\                               aa ) Waste and scrap                                                    14               5,7
                                 bb ) Other                                                              18            . 6,6
 ---pagebreak--- 9 . 12 . 85                                       Official Journal of the European Communities                                                    No L 331 / 189
                     I                                                                                                                       Rate of duty
      Heading                                                      Description
      number                                                                                                                       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
                      esterification of natural resins or of resinic acids (ester gums); chemical derivatives
                      of natural rubber (for example, chlorinated rubber, rubber hydrochloride,
                      oxidised rubber, cyclised rubber):
                      A. Run gums                                                                                                       14                   5,7
                      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
                                     cinematographic film or for tapes, films and the like falling within
                                     heading No 92.12                                                                                   16                   5.3
                                 b ) Fans and hand screens , non-mechanical ; frames and handles therefor
                                     and parts of such frames and handles                                                               21                   5,6
                                 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---  No L 331 / 190                             Official Journal of the European Communities                               9 . 12 . 85
                                                             CHAPTER 40
                                 RUBBER , SYNTHETIC RUBBER, FACTICE , AND ARTICLES THEREOF
 Notes
 1 . Except where the context otherwise requires , throughout the Tariff the expression "rubber" means the following
      products , whether or not vulcanised or hardened : natural rubber , balata , gutta-percha and similar natural gums ,
       synthetic rubber , and factice derived from oils , and such substances reclaimed .
2 . This Chapter does not cover the following products of rubber and textiles , which fall generally within
      Section XI :
      ( a ) Knitted or crocheted fabric or articles thereof, elastic or rubberised ( other than transmission , conveyor and
            elevator belts or belting , of rubberised knitted or crocheted fabric, of heading No 40.10 ); other elastic fabric or
            articles thereof;
      ( b ) Textile hosepiping and similar textile tubing, internally coated or lined with rubber ( heading No 59.15 );
      (c) Woven textile fabrics ( other than the goods of heading No 40.10 ) impregnated , coated , covered or laminated
            with rubber :
              ( i ) Weighing not more than 1 500 g / m2 ; or
            ( ii) Weighing more than 1 500 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
 ---pagebreak--- 9 . 12 . 85                               Official Journal of the European Communities                           No L 331 / 191
          stances such as plasticisers , fillers or reinforcing agents not necessary for the cross-linking), can produce
          substances which , at a temperature between 18 and 29 °C , will not break on being extended to three times their
          original length and will return , after being extended to twice their original length , within a period of five
          minutes , to a length not greater than one and a half times their original length .
          Such substances include ds-polyisoprene ( IR), polybutadiene (BR), polychlorobutadiene ( CR),
          polybutadienestyrene ( SBR), polychlorobutadiene-acrylonitrile ( NCR), polybutadiene-acrylonitrile (NBR) and
          butyl rubber ( IIR);
    ( b ) Thioplasts ( TM); and
    (c) Natural rubber modified by grafting or mixing with artificial plastic material , de-polymerised natural rubber,
          and mixtures of unsaturated synthetic substances with saturated synthetic high polymers , provided that all the
          above-mentioned products comply with the requirements concerning vulcanisation , elongation and recovery in
          ( a) above .
5 . Headings Nos 40.01 and 40.02 are to be taken not to apply to :
    ( a) Natural or synthetic rubber latex ( including pre-vulcanised rubber latex) compounded with vulcanising agents
          or accelerators , fillers or reinforcing agents , plasticisers , colouring matter ( other than colouring matter added
          solely for the purpose of identification ), or with any other substance ; however, latex merely stabilised or
          concentrated , and thermo-sensitive and electro-positive latex are to be classified in heading No 40.01 or 40.02
          as the case may be ;
    ( b) Rubber which has been compounded with carbon black ( with or without the addition of mineral oil ) or with
          silica ( with or without the addition of mineral oil ) before coagulation or with any substance after coagulation ;
          or
    (c) Mixtures of any of the products specified in Note 1 to the present Chapter , whether or not compounded with
          any other substance .
6 . Thread wholly of vulcanised rubber, of any cross-section of which any dimension exceeds 5 mm , is to be classified
    as strip , rod or profile shape , falling within heading No 40.08 .
7 . Heading No 40.10 is to be taken to include transmission , conveyor or elevator belts or belting of textile fabric
    impregnated , coated , covered or laminated with rubber or made from textile yarn or cord impregnated or coated
    with rubber .
8 . For the purpose of heading No 40.06 , pre-vulcanised rubber latex is to be deemed to be unvulcanised rubber
    latex .
    For the purposes of headings Nos 40.07 to 40.14 , balata , gutta-percha and similar natural gums , and factice
    derived from oils , and such substances reclaimed , are to be deemed to be vulcanised rubber whether or not they
    have been vulcanised .
9 . In headings Nos 40.05 , 40.08 and 40.15 , the expressions "plates", "sheets" and "strip" are to be taken to apply,
    and to apply only , to plates , sheets and strip , whether or not printed or otherwise surface-worked but not cut to
    shape or otherwise worked , and rectangular articles cut therefrom not further worked .
    In heading No 40.08 the expressions "rods" and "profile shapes" and in heading No 40.15 the expressions "rods",
    "profile shapes" and "tubes" are to be taken to apply , and to apply only , to such products , whether or not cut to
    length or surface-worked but not otherwise worked .
 ---pagebreak--- No L 331 / 192                        Official Journal of the European Communities                                        9 . 12 . 85
                                                                                                              Rate of duty
   Heading
   number                                           Description                                       Autonomous      Conventional
                                                                                                           %                 %
      1                                                  2                                                  3                4
                                                I. RAW RUBBER
    40.01       Natural rubber latex, whether or not with added synthetic rubber latex;
                pre-vulcanised natural rubber latex; natural rubber, balata, gutta-percha and
                similar natural gums                                                                     Free              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
                                                                                                                                      J
   40.05       Plates, sheets and strip, of unvulcanised natural or synthetic rubber, other than
               smoked sheets and crepe sheets of heading No 40.01 or 40.02; granules of
               unvulcanised natural or synthetic rubber compounded ready for vulcanisation;
               unvulcanised natural or synthetic rubber, compounded before or after
               coagulation either with carbon black ( with or without the addition of mineral oil)
               or with silica (with or without the addition of mineral oil), in any form, of a kind
               known as masterbatch :
               A. Rubber compounded with carbon black or with silica (masterbatch )                      6,5               2,5
               B. Granules of natural or synthetic rubber compounded ready for vulcani­
                    sation                                                                  : . . . .     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               1,5
               B. Other                                                                                   14               2,5
                            \
 ---pagebreak---  9 . 12 . 85                                           Official Journal of the European Communities                                                           No L 331 / 193
\\                                                                                                                                                      Rate of duty
       Heading
       number                                                           Description                                                          Autonomous           Conventional
                                                                                                                                                    %                    %
                                                                                                                             \
           1                                                                  2                                                                     3                    4
                                    III . ARTICLES OF UNHARDENED VULCANISED RUBBER
        40.07            Vulcanised rubber thread and cord, whether or not textile covered, and textile
                         thread covered or impregnated with vulcanised rubber:                                                                                 \
li                       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
ll
        40.08            Plates, sheets, strip, rods and profile shapes, of unhardened vulcanised rubber:
                         A. Plates, sheets and strip :
                                I. Of expanded, foam or sponge rubber                                                                              18
                                                                                                                                                               I    " 5,8
ll                             II . Other                                                                                                          17                   4,9
                         B. Rods and profile shapes                                                                                                15                   4,4
        40.09            Piping and tubing, of unhardened vulcanised rubber:                                                                                   I
                         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:                                                                                                              I
ll                       A. Solid or cushion tyres and interchangeable tyre treads                                                                 19                  5,1'
I                        B. Other :                                                                                                      lII
                  -  •          I. Pneumatic tyres for use on civil aircraft ( a )                                                                 22                  Free
                               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:
II                       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:                                                                                       I
li                       A. Articles for technical uses , for use in civil aircraft ( a )                                                          20                  Free
l.I                      B. Other :                                                                                                                            ll
                                I. Of expanded foam or sponge rubber . . .                                                                         20                  5,3
                               II . Other                                                                                                        . 15                  4,4
( a) Entry under this subheading is subject to conditions to be determined by the competent authorities . See also Section 11 , paragraph B , of the Preliminary Provisions.
 ---pagebreak--- No L 331 / 194                                                                                                                                          9 . 12 . 85
                                                 Official Journal of the European Communities
                                                                                                                                           Rate of duty
     Heading
      number                                                       Description                                                    Autonomous        Conventional
                                                                                                                                        %                 %
          1                                                             2                                                               3                  4
                                 IV . HARDENED RUBBER (EBONITE AND VULCANITE );
                                                     ARTICLES MADE THEREOF
       40.15          Hardened rubber (ebonite and vulcanite), in bulk, plates, sheets, strip, rods,
                      profile shapes or tubes; scrap, waste and powder, of hardened rubber:
                      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
                      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--- 9 . 12 . 85                                  Official Journal of the European Communities                              No L 331 / 195
                                                               SECTION VIII
                      RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF;
            SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS;
                                     ARTICLES OF GUT ( OTHER THAN SILK-WORM GUT)
                                                                CHAPTER 41
                       i         RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
Notes
1 . This Chapter does not cover:
    ( a ) Parings or similar waste , of raw hides or skins (heading No 05.05 or. 05.15 );
    (b) Birdskins or parts of birdskins, with their feathers or down , falling within heading No 05.07 or 67.01 ; or
    ( c) Hides or skins , with the hair on , raw , tanned or dressed ( Chapter 43 ); the following are, however, to be
          classified in heading No 41.01 , namely, raw hides or skins with the hair on , of bovine cattle ( including buffalo),
          of equine animals, of sheep and lambs (except Persian, Astrakhan, Caracul arid similar lambs, Indian, Chinese,
          Mongolian and Tibetan lambs), of goats and kids (except Yemen, Mongolian and Tibetan goats and kids), of
          swine ( including peccary), of reindeer, of chamois , of gazelle , of deer, of elk, of roebucks or of dogs .
2 . Throughout the Tariff the expression "composition leather" is to be taken to mean only substances of the kind
    referred to in heading No 41.10 .
ll                                                                                                                Rate of duty
     Heading
      number                                               Description                                    Autonomous      Conventional
                                                                                                              %                 %
          1                                                    2                                               3                 4
      41.01          Raw hides and skins (fresh, salted, dried, pickled or limed), whether or not split,
                     including sheepskins in the wool                                                        Free              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
ll                   B. Bovine cattle leather (including buffalo leather) not further prepared than
                          chrome-tanned , in the wet blue state                                                9                Free
ll                   C.   Other                                                                                9                  7
      41.03          Sheep and lamb skin leather, except leather falling within heading No 41.06 or
                     41.08 :                                                                                            \
I                    A. Of Indian hair sheep , not further prepared than vegetable tanned , whether or
                          not having undergone further preservative treatment with oil , but obviously
                          unsuitable for immediate use in the manufacture of leather articles                Free              Free
ll                   B.   Other :                                                                         ||I
                            I. Not further prepared than tanned                                                6               "2,5
                           II . Other                                                                         10                3,8
 ---pagebreak--- No L 331 / 196                       Official Journal of the European Communities                                        9 . 12 . 85
\                                                                                                            Rate of duty
   Heading
    number                                         Description                                      Autonomous       Conventional
                                                                                                         0/                O/
                                                                                                          /O                /0
       1                                                2                                                 3                 4
    41.04       Goat and kid skin leather, except leather (ailing 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 :
                      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
               B.   Other :
                      I. Not further prepared than tanned                                                8                 3,2
                     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 rolls                                                                                 10                 3,8
 ---pagebreak--- 9 . 12 . 85                                  Official Journal of the European Communities                             No L 331 / 197
                                                                 CHAPTER 42
                      ARTICLES OF LEATHER; SADDLERY AND HARNESS ; TRAVEL GOODS , HANDBAGS
                AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
Notes
1 . This Chapter, does not cover:
    ( a ) Sterile surgical catgut and similar sterile suture materials ( heading No 30.05 );
    (b) Articles of apparel and clothing accessories (except gloves), lined with furskin or artificial fur or to which
           furskin or artificial fur is attached on the outside except as mere trimming (heading No 43.03 or 43.04);
    (c) String or net bags of Section XI ;
    (d ) Articles falling within Chapter 64 ;
    ( e) Headgear or parts thereof falling within Chapter 65 ;
    (f) Whips, riding-crops or other articles of heading No 66.02 ;
    (g) Strings , skins for drums and the like , and other parts of musical instruments (heading No 92.10);
    ( h ) Furniture or parts of furniture ( Chapter 94 );
    ( ij ) Articles falling within Chapter 97 ( for example , toys , games and sports requisites); or
    (k) Buttons , studs, cuff-links , press-fasteners , including snap-fasteners and press-studs , and blanks and parts of
           such articles , falling within heading No 98.01 or Chapter 71 .
2 . For the purposes of heading No 42.03 , the expression "articles of apparel and clothing accessories" is to be taken to
    apply , inter alia, to gloves ( including sports gloves), aprons and other protective clothing , braces , belts , bandoliers
    and wrist straps , including watch straps .
                   L                                                                                              Rate of duty
      Heading                                               Description
       number                                                                                              Autonomous     Conventional
                                                                                                               %               %
           1                                                    2                                               3               4
       42.01          Saddlery and harness, of any material (for example, saddles, harness, collars,
                      traces, knee-pads and boots), for any kind of animal                               .     18              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
                     B.    Of other materials                                                                  19              5,1
 ---pagebreak--- No L 331 / 198                           Official Journal of the European Communities                                9 . 12 . 85
                                                                                                         Rate of duty
   Heading                                            Description
   number                                                                                       Autonomous       Conventional
                                                                                                    %                  %
      1                                                   2                                          3                  4
    42.03      Articles of apparel and clothing accessories, of leather or of composition
ll             leather:                                                                         l
II             A. Articles of apparel                                                               20                   7
||             B. Gloves , including mittens and mitts :                                        IlI
ll                   I. Protective , for all trades                                                 17 '                10
II                  II . Special , for sports                                                       19                  10
II                 III . Other                                                       '              19                  10
               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 :                         \I
Il             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 silk-worm gut), from goldbeater's skin, from
               bladders or from tendons                                                             8                 4,4
 ---pagebreak--- 9 . 12 . 85                              Official Journal of the European Communities                                  No L 331 / 199
                                                               CHAPTER 43
                                FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF
Notes
1 . Throughout the Tariff references to furskins , other than to raw furskins of heading No 43.01 , are to be taken to
    apply to hides or skins of all animals which have been tanned or dressed with the . hair on .
2 . This Chapter does not cover:
    ( a) Birdskins or parts of birdskins , with their feathers or down , falling within heading No 05.07 or 67.01 ;
    ( b) Raw hides or skins , with the hair on , of a kind falling within Chapter 41 ( see Note 1 ( c) to that Chapter);
    (c) Gloves consisting of leather and furskin or of leather and artificial fur ( heading No 42.03 );
    (d) Articles falling within Chapter 64 ;
    ( e) Headgear or parts thereof falling within Chapter 65 ; or
    (f) Articles falling within Chapter 97 (for example , toys , games and sports requisites).
3 . For the purposes of heading No 43.02 , the expression "plates , crosses and similar forms" means furskins or parts
    thereof ( excluding "dropped" skins) sewn together in rectangles, crosses or trapeziums , without the addition of
    other materials . Other assembled skins ready for immediate use ( or requiring only cutting to become ready for use ),
    and skins or parts of skins sewn together in the form of garments or parts or accessories of garments or of other
    articles fall within heading No 43.03 .
4 . Articles of apparel and clothing accessories (except those excluded by Note 2 ) lined with furskin or artificial fur or
    to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified under
    heading No 43.03 or 43.04 as the case may be .
5 . Throughout the Tariff the expression "artificial fur" means any imitation of furskin consisting of wool , hair or
    other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins
    obtained by weaving (heading No 58.04 , for example).                          f
llIl                                                                                                               Rate of duty
     Heading
      number                                              Description                                      Autonomous      Conventional
                                                                                                               %                 %
         1                                                    2                                                 3                4
      43.01        Raw furskins                                                                               Free              Free
      43.02 '      Furskins, tanned or dressed, including furskins assembled in plates, crosses and
                   similar forms; pieces or cuttings, of furskin, tanned or dressed, including heads,
                   paws, tails and the like ( not being fabricated ):
                   A. Furskins , tanned or dressed , including furskins assembled in plates , crosses
                       and similar forms                                                                        9                3,5
                   B. Pieces or cuttings , of furskin , tanned or dressed , including heads , paws , tails
                       and the like (not being fabricated)                                                    Free               2,9
 ---pagebreak--- No L 331 / 200                        Official Journal of the European Communities                    9 . 12 . 85
                                                                                          Rate of duty
   Heading
   number                                           Description                    Autonomous     Conventional
                                                                                        %               %
      1                                                 2                               3                4
    43.03      Articles of furskin :
               A. Of a kind commonly used in machinery or plant                        18              4,9
               B. Other                                                                24                6
    43.04      Artificial fur and articles made thereof                                22              5,8
 ---pagebreak--- 9 . 12 . 85                            Official Journal of the European Communities                         No L 331 / 201
                                                        SECTION IX
            WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK;
              MANUFACTURES OF STRAW, OF ESPARTO AND OF OTHER PLAITING MATERIALS;
                                          BASKETWARE AND WICKERWORK
                                                        CHAPTER 44
                                   WOOD AND ARTICLES OF WOOD ; WOOD CHARCOAL
Notes
1 . This Chapter does not cover:
    ( a ) Wood of a kind used primarily in perfumery , in pharmacy , or for insecticidal , fungicidal or similar purposes
           (heading No 12.07);
    ( b ) Wood of a kind used primarily in dyeing or in tanning (heading No 14.05 );
    (c) Activated charcoal ( heading No 38.03 );
    (d) Articles falling within Chapter 46 ;
    (e) Footwear or parts thereof falling within Chapter 64 ;
    (f) Goods falling within Chapter 66 (for example , umbrellas and walking-sticks and parts thereof);
    ( g) Goods falling within heading No 68.09 ;
    (h ) Imitation jewellery falling within heading No 71.16 ;
    ( ij ) Goods falling within Section XVII ( for example , wheelwrights' wares);
    ( k) Goods falling within Chapter 91 (for example , clocks and clock cases);
    (1 ) Musical instruments or parts thereof ( Chapter 92);
    (m) Parts of firearms (heading No 93.06 );
    (n) Furniture or parts thereof falling within Chapter 94 ;
    ( o ) Articles falling within Chapter 97 ( for example , toys , games and sports requisites); or
    (p ) Smoking pipes or the like or parts thereof, buttons , pencils or other articles falling within Chapter 98 .
2 . In this Chapter, the expression "improved wood" means wood which has been subjected to chemical or physical
    treatment ( being, in the case of layers bonded together , treatment, in excess of that needed to ensure a good bond ),
    and which has thereby acquired increased density or hardness together with improved mechanical strength or
    resistance to chemical or electrical agencies .
3 . Headings Nos 44.19 to 44.28 are to be taken to apply to articles of the respective descriptions of fibre building
    board , plywood , cellular wood , "improved" wood or reconstituted wood as they apply to such articles of wood .
4 . Heading No 44.25 shall be taken not to apply to tools in which metal parts form the blade , working edge , working
    surface or other working part .
Additional Note
For the purposes of heading No 44.12, "wood flour" means wood powder of which not more than 8% by weight is
retained by a sieve with an aperture of 0,63 mm .
 ---pagebreak---  No L 331 / 202                                       Official Journal of the European Communities                               9 . 12 . 85
                                                                                                                     Rate of duty
       Heading
        number                                                          Description                         Autonomous       Conventional
                                                                                                                                   <V
                                                                                                              .   %                 /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 or more than 18 m in length and with a circumference at the
                              butt end of more than 45 cm but not more than 90 cm                                 8                2,5
                         B. Other                                                                               Free              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
                                                                                                                                            i
      [44.06]
       44.07            Railway or tramway sleepers of wood:
                        A. Injected or otherwise impregnated to any degree                                       10               3,8
                        B. Other                                                                                 8                2,7
      [44.08]
       44.09            Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn
                        lengthwise; chipwood; drawn wood; pulpwood in chips or particles; wood
                        shavings of a kind suitable for use in the manufacture of vinegar or for the
                        clarification of liquids; wooden sticks, roughly trimmed but not turned, bent or
                        otherwise worked, suitable for the manufacture of walking-sticks, umbrella
                        handles , tool handles or the like:
                        A. Drawn wood                                                                            9              . 4,4
                        B. Pulpwood in chips or particles                                                       Free              3,2
                        C. Wooden sticks , roughly trimmed but not turned , bent or otherwise worked,
                             suitable for the manufacture of walking-sticks, umbrella handles, tool handles
                             or the like                                                                         7                2,5
                        D. Other                                                                                 8                3,2
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 9 . 12 . 85                                          Official Journal of the European Communities                                          No L 331 / 203
                                                                                                                                      Rate of duty
      Heading
       number                                                          Description                                         Autonomous          Conventional
                                                                                                                                  0/
                                                                                                                                   /0                 %
           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
                       1 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
                                                                                                                         15                            3
       44.20             Wooden picture frames, photograph frames, mirror frames and the like                                    15               . 5,1
   .   44.21             Complete wooden packing cases, boxes, crates, drums and similar packings:
                         A. Wholly or partly of plywood , blockboard, laminboard , battenboard or
                             similar laminated wood products (including veneered wood panels and
                             sheets )                                                                     •                      17                  6,9
                         B.  Other :
                              I. Of fibre building board                                                                         19                  7,5
                             II . Other                                                                                          13                  7,5
(a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
(b) Exemption from the payment of duty within the limits of an annual tariff quota of 600 000 m3 of plywood of coniferous species, without the addition of other
     substances :
     — of 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--- No L 331 / 204                         Official Journal of the European Communities                                       9 . 12 . 85
\\                                                                                                            Rate of duty
   Heading
   number                                            Description                                      Autonomous      Conventional
                                                                                                           %                %
      1                                                  2                                                  3                4
    44.22       Casks, barrels, vats, tubs, buckets and other coopers' products and parts thereof,
                of wood, including staves:
                A. Riven staves of wood , not further prepared than sawn on one principal
                    surface; sawn staves of wood , of which at least one principal surface has been
                    cylindrically sawn , not further prepared than sawn                                    7               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 :                                                                          Illl
                       I. Of fibre building board                                                         19               7,5
l                     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:              I1
               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 instruments or for violins, and similar receptacles, of wood; articles of
               wood for personal use or adornment, of a kind normally carried in the pocket, in
               the handbag or on the person; parts of the foregoing articles, of wood:
||             A. Of fibre building board                                                                 19                 5
               B.   Other                                                                                 18                 6
   44.28       Other articles of wood :                                                                            I
               A. Foundry moulding patterns                                                               7                2,9
ll             B. Blind rollers, whether or not fitted with springs                                      14                4,6
I.I            C. Match splints; wooden pegs or pins for footwear                                         9                4,4
||             D.   Other :                                                                                        ll
Il                    I. Of fibre building board                                                         19                7,5
                     II . Other                                                                          14                4,9
 ---pagebreak--- 9 . 12 . 85                                           Official Journal of the European Communities                        No L 331 / 205
                                                                              CHAPTER 45
                                                                 CORK AND ARTICLES OF CORK
Notes
1 . This Chapter does not cover:
     (a) Footwear or parts of footwear falling within Chapter 64;
     ( b) Headgear or parts of headgear falling within Chapter 65 ; or
     (c) Articles falling within Chapter 97 (for example, toys , games and sports requisites).
2 . Natural cork roughly squared or deprived of the outer bark is to be taken to fall within heading No 45.02 and not
     within heading No 45.01 .
\                                                                                                                     Rate of duty
      Heading
       number                                                            Description                           Autonomous     Conventional
                                                                                                                   %               %
           1                                                                  2                                     3              4
        45.01            Natural cork, unworked, crushed, granulated or ground; waste cork                          7              2,5
        45.02            Natural cork in blocks, plates sheets or strips (including cubes or square slabs, cut
                         to size for corks or stoppers)                                                            12              5,3
        45.03            Articles of natural cork                                                                  20               8
        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 subejct to conditions to be determined by the competent authorities.
 ---pagebreak--- No L 331 / 206                             Official Journal of the European Communities                                    9 . 12 . 85
                                                               CHAPTER 46
                   MANUFACTURES OF STRAW, OF ESPARTO AND OF OTHER PLAITING MATERIALS;
                                                 BASKETWARE AND WICKERWORK
Notes
1 . In this Chapter the expression "plaiting materials" includes straw, osier or willow, bamboos, rushes, reeds, strips of
    wood , strips of vegetable fibre or bark , unspun natural textile fibres , monofil and strip of artificial plastic materials
    or strips of paper , but not strips of leather, of composition leather or of felt, human hair , horsehair , textile rovings
    or yarns , or monofil or strip of Chapter 51 .
2 . This Chapter does not cover:
    ( a) Twine , cordage, ropes or cables , plaited or not (heading No 59.04);
    ( b) Footwear or headgear or parts thereof falling within Chapter 64 or 65 ;
    ( c) Vehicles and bodies for vehicles , of. basketware ( Chapter 87 ); or
    ( d ) Furniture or parts thereof ( Chapter 94 ).                                      '
3 . For the purposes of heading No 46.02 , "plaiting materials bound together in parallel strands" means "plaiting
    materials" placed side by side and bound together , in the form of sheets , whether the binding materials are of spun
    textile fibre or not .
                                                                                                              Rate of duty
      Heading
       number                                             Description                                  Autonomous     Conventional
                                                                                                            %                %
          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
                        II .  Other                                                                        13               4,6
                   B. Coarse matting;, straw envelopes for bottles ; screens and other coarse articles
                        used for packing or for protection                                                  9               3,8
                   C. Chinese mats and matting and similar mats and matting                                14               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 . . .                                                    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--- 9 . 12 . 85                               Official Journal of the European Communities                            No L 331 / 207
                                                            SECTION X
                                 PAPER-MAKING MATERIAL; PAPER AND PAPERBOARD
                                                   AND ARTICLES THEREOF
                                                            CHAPTER 47
                                                    PAPER-MAKING MATERIAL
                     l                                                                                        Rate of duty
      Heading
       number                                          Description                                    Autonomous      Conventional
                                                                                                          %                 %
         1                                                 2                                               3                 4
       47.01         Pulp, derived by mechanical or chemical means from any fibrous vegetable
                     material                                                                            Free              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--- No L 331 / 208                                                                                                 9 . 12 . 85
                                         Official Journal of the European Communities
                                                          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 6.8.15 ) (paper coated with
            mica powder is , however, to be classified in heading No 48.07 );
    ( k) Metal foil backed with paper or paperboard ( Section XV);
    (1 )    Perforated paper or paperboard for musical instruments ( heading No 92.10 ); or
    ( m ) Goods falling within any heading in Chapter 97 (for example , toys , games and sports requisites) or Chapter
            98 ( for example , buttons).
2 . Subject to the provisions of Note 3 , heading No 48.01 is to be taken to include paper and paperboard which have
    been subjected to calendering, super-calendering, glazing or similar finishing, including false water-marking, and
    also paper and paperboard coloured or marbled throughout the mass by any method . However , the heading does
    not apply to paper or paperboard which has been further processed , for example, by coating or impregnation .
3 . Paper or paperboard answering to a description in two or more of the headings Nos 48.01 to 48.07 is to be
    classified under that one of such headings which occurs latest in the Tariff.
4 . Headings Nos 48.01 to 48.07 are to be taken not to apply to paper, paperboard or cellulose wadding:
    ( a ) In strips or rolls of a width not exceeding 15 cm; or
    ( b ) In rectangular sheets ( unfolded if necessary) of which no side exceeds 36 cm ; or
    (c) Cut into shapes other than rectangular shapes .
    Except that hand-made paper in any size or shape as made directly and having all its edges deckled remains
    classified , subject to the provisions of Note 3 , within heading No 48.01 .
 ---pagebreak---  9 . 12 . 85                                          Official Journal of the European Communities                      No L 331 / 209
 5 . For the purposes of heading No 48.11 , "wallpaper and lincrusta" are to be taken to apply only to:
      ( a) Paper in rolls , suitable for wall or ceiling decoration , being:                               >
            (i) Paper with one or with two margins, with or without guide marks; or
           (ii) Paper without margins, surface-coloured or design-printed, coated or embossed, of a width not exceeding
                60 cm ;
      (b) Borders, friezes and corners of paper, of a kind used for wall or ceiling decoration .
 6 . Heading No 48.15 is to be taken to apply, inter alia, to paper wool , paper strip (whether or not folded or coated)
      of a kind used for plaiting, and to toilet paper in rolls or packets , but not to the articles mentioned in Note 7 .
                                                                                                         v
 7 . Heading No 48.21 is to be taken to apply, inter alia, to cards for statistical machines , perforated paper and
      paperboard cards for Jacquard and similar machines, paper lace, shelf edging, paper tablecloths, serviettes and
      handkerchiefs , paper gaskets , moulded or pressed goods of wood pulp , and dress patterns .
 8 . Paper , paperboard and cellulose wadding and articles thereof, printed with characters or pictures which are not
      merely incidental to the primary use of the goods are regarded as printed matter falling within Chapter 49 .
      However, dress patterns and models, of paper or paperboard, shall be classified within heading No 48.21
      regardless of the printing appearing thereon.
Additional Note
For the purpose ofsubheading 48. 01 A, the expression "newsprint" shall be taken to apply to white paper or to paper
which has been slightly coloured in the pulp, the mechanical pulp content of which represents at least 70 % of the total
fibre content, glazed to an extent not exceeding 130 seconds Bekk, unsized, weighing not less than 40 g/m2, and not
more than 57 g/m2, with watermarks not less than 4 cm but not more than 10 cm apart, in reels of a width of not less
than 31 cm, containing 8 % or less by weight of fillers, and intended for the printing of daily newspapers, weekly
papers or other periodicals of heading No 49.02, published at least 10 times per year.
                                                                                                                    Rate of duty
       Heading
        number                                                          Description                          Autonomous     Conventional
                                                                                                                 %               %
           1                                                                  2                                   3               4
                                     I. PAPER AND PAPERBOARD , IN ROLLS OR IN SHEETS
        48.01            Paper and paperboard ( including cellulose wadding), in rolls or sheets:
                         A. Newsprint ( a )                                                                       7            4,9 ( b )
                         B. Cigarette paper                                                                      14              4,9
 (a) Entry under this subheading 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---  No L 331 / 210                                       Official Journal of the European Communities                           9 . 12 . 85
llI                                                                                                              Rate of duty
       Heading                                                          Description
        number                                                                                            Autonomous     Conventional
                                                                                                               %               %
           1                                                                 2                                 3                4
        48.01            C. Kraft paper and kraft board:
       (cont'd)
                              I. For the manufacture of paper yarn of heading No 57.07 or of paper yarn
                                   reinforced with metal or heading No 59.04 ( a)                              6              2,5
                             II . Other :
                                   a) Paper for large-capacity sacks                                          18                8
ll                                 b ) Other                                                                  18                6
Il                       D. Paper weighing not more than 15 g / m2 for use in stencil making ( a)              6              3,8
Il                       E. Hand-made paper and paperboard                                                    15              5,1
I                        F.  Other                                                                            18                9
       [48.02]
                      l                                                                                   II
        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:                             II
ll                      A. Paper and paperboard , corrugated                                                  21               11 .
I                       B. Other                                                                              18               10
      [ 48.06]
                                                                                                          I\
        48.07           Paper and paperboard, impregnated, coated, surface-coloured, surface-decorated
                        or printed ( not constituting printed matter within Chapter 49 ), in rolls or
                        sheets :
I-I                     A. Ruled , lined or squared, but not otherwise printed                               20                10
Il                      B. Coated with mica powder                                                            15                7
I                       C. Bleached paper and paperboard , coated with kaolin or coated or impregnated
                             with artificial plastic materials, weighing 160 grams or more per m2             19                8
II                      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                              19                7
(a ) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 9 . 12 . 85                           Official Journal of the European Communities                             No L 331 / 211
                                                      ■
                                                                                                           Rate of duty
     Heading
      number                                        Description                                     Autonomous     Conventional
                                                                                                         %              %
         1                                               2                                               3               4
      48.12  Floor coverings prepared on a base of paper or of paperboard, whether or not cut
             to size, with or without a coating of linoleum compound                                    19               11
      48.13  Carbon and other copying papers (including duplicator stencils) and transfer
             papers, cut to size, whether or not put up in boxes                                        19            ■   9
      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]
             I
      48.18  Registers, exercise books, note books, memorandum blocks, order books, receipt
             books, diaries, blotting-pads , binders (loose-leaf or other), file covers and other
             stationery of paper or paperboard; sample and other albums and book covers, of
             paper or paperboard                                           v                            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 cleaning
                  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--- No L 331 / 212                          Official Journal of the European Communities                                  9 . 12 . 85
                                                         CHAPTER 49
                            PRINTED BOOKS, NEWSPAPERS , PICTURES AND OTHER PRODUCTS
                         OF THE PRINTING INDUSTRY ; MANUSCRIPTS , TYPESCRIPTS AND PLANS
Notes
1 . This Chapter does not cover:
    ( a ) Paper, paperboard , or cellulose wadding , or articles thereof, in which printing is merely incidental to their
          primary use ( Chapter 48 );
    ( b ) Playing cards or other goods falling within any heading in Chapter 97 ; or
    (c) Original engravings , prints or lithographs ( heading No 99.02 ), postage , revenue or similar stamps falling within
          heading No 99.04 , antiques of an age exceeding 100 years or other articles falling within any heading in
          Chapter 99 .
2 . Newspapers , journals and periodicals which are bound otherwise than in paper , and sets of newspapers , journals or
    periodicals comprising more than one number under a single cover are to be treated as falling within heading
    No 49.01 and not within heading No 49.02 .
3 . Heading No 49.01 is to be extended to apply to :
    ( a ) A collection of printed reproductions of, for example , works of art or drawings , with a relative text , put up with
          numbered pages in a form suitable for binding into one or more volumes ;
    ( b) A pictorial supplement accompanying , and subsidiary to , a bound volume ; and
    (c) Printed parts of books or booklets , in the form of assembled or separate sheets or signatures , constituting the
          whole or a part of a complete work and designed for binding.
    However , printed pictures or illustrations not bearing a text , whether in the form of signatures or separate sheets ,
    fall in heading No 49.11 .-
4 . Headings Nos 49.01 and 49.02 are to be taken not to apply to publications issued for advertising purposes by or
    for an advertiser named therein , or to publications which are primarily devoted to advertising (including tourist
    propaganda ). Such publications are to be taken as falling within heading No 49.11 .
5 . For the purposes of heading No 49.03 , the expression "children's picture books" means books for children in which
    the pictures form the principal interest and the text is subsidiary .
6 . For the purposes of heading No 49.06 , the expression "manuscripts and typescripts" is to be taken to extend to
    carbon copies or copies on sensitised paper of manuscripts and typescripts . References in this Chapter to printed
    matter of any kind include references to any matter of that kind which is reproduced by means of a duplicating
    machine .
7 . For the purposes of heading No 49.09 , the expression "picture postcards" means cards consisting essentially of an
    illustration and bearing printed indications of their use .
 ---pagebreak--- 9 . 12 . 85                                           Official Journal of the European Communities                            No L 331 / 213
II                                                                                                                        Rate of duty
       Heading
       number                                                             Description                             Autonomous      Conventional
                                                                                                                      %                 %
            1                                                                  2                                       3                4
        49.01             Printed books , brochures, leaflets and similar printed matter, whether or not in
                          single sheets                                                                              Free              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 hydrographic and similar charts of all kinds, including atlases, walK
                          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 sensitised paper;
                          manuscripts and typescripts                                  :                             Free              Free
        49.07             Unused postage, revenue and similar stamps of current or new issue in the
                          country to which they are destined; stamp-impressed paper; banknotes, stock,
                          share and bond certificates and similar documents of title; cheque books:
                          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
                               illustrations or pictures not bearing a text or caption , for editions of books or
                               periodicals which are published in different countries in one or more
                               languages ( a )                                                                       Free              Free
                          B. Other                                                                                    16               5,8
     ( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 331 / 214                           Official Journal of the European Communities                               9 . 12 . 85
                                                          SECTION XI
                                            TEXTILES AND TEXTILE ARTICLES
Notes
1 . This Section does not cover :
     (a) Animal brush making bristles or hair (heading No 05.02); horsehair or horsehair waste (heading
           No 05.03 );
     ( b) Human hair or articles of human hair ( heading No 05.01 , 67.03 or 67.04 ), except straining cloth of a kind
           commonly used in oil presses and the like ( heading No 59.17 );
    (c) Vegetable materials falling within Chapter 14 ;
    (d) Asbestos of heading No 25.24 or articles of asbestos and other products of heading No 68.13 or 68.14 ;
    (e) Articles falling within heading No 30.04 or 30.05 ( for example , wadding , gauze , bandages and similar
          articles for medical or surgical purposes , sterile surgical suture materials );
    ( f)  Sensitised textile fabric (heading No 37.03 );
    ( g) Monofil of which any cross-sectional dimension exceeds 1 mm and strip ( artificial straw and the like) of a
          width exceeding 5 mm , of artificial plastic material ( Chapter 39 ) or plaits or fabrics of such monofil or strip
          ( Chapter 46 );
    ( h ) Woven textile fabrics , felt , bonded fibre fabrics or similar bonded yarn fabrics , impregnated , coated , covered
          or laminated with rubber, and articles thereof, falling within Chapter 40 ;
    (ij ) Skins with their wool on ( Chapter 41 or 43 ) or articles of furskin , artificial fur or articles thereof, falling
          within heading No 43.03 or 43.04 ;
    ( k) Articles of textile materials falling within heading No 42.01 or 42.02 ;
    (1)   Products and articles of Chapter 48 ( for example , cellulose wadding);
    (m) Footwear or parts of footwear, gaiters or leggings or similar articles classified in Chapter 64 ;
    (n ) Headgear or parts thereof falling within Chapter 65 ;
    ( o ) Hair nets ( heading No 65.05 or 67.04 , as the case may be );
    (p ) Goods falling within Chapter 67 ;
    ( q) Abrasive-coated threads , cords or fabric (heading No 68.06 );
    (r)   Glass fibre or articles of glass fibre , other than embroidery with glass thread on a visible ground of fabric
          ( Chapter 70 );
    (s)   Articles falling within Chapter 94 (furniture and bedding); or
    ( t)  Articles falling within Chapter 97 ( for example , toys , games and sports requisites ).
2 . (A) Goods classifiable in any heading in Chapters 50 to 57 and of a mixture of two or more textile materials are
          to be classified as if consisting wholly of that one textile material which predominates in weight over any other
          single textile material .
 ---pagebreak--- 9 . 12 . 85                                     Official Journal of the European Communities                        No L 331 / 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 tlfe 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 kilograrti , multiplied by the number of constituent strands ,
                            is less than 7 000 m ;
                 ( ii) ,Not polished or glazed and of a weight exceeding 2 g / m ;
          (d ) Of coir , consisting of three or more plies ;
          (e) Of other vegetable fibres of a weight exceeding 2 g / m ; or
          (f) Reinforced with metal .
    (B) Exceptions :
          ( a ) Yarn of sheep's or lambs' wool or other animal hair and paper yarn other than yarn reinforced with
                metal ;
          ( b ) Continuous filament tow for the manufacture of man-made fibres ( discontinuous), and multifilament yarn
                without twist or with a twist of less than five turns per metre ;
          (c) Silk worm gut imitation catgut of silk or of man-made fibres , and monofil of Chapter 51 ;
          (d ) Metallised yarn , not being yarn reinforced with metal ; and
          (e) Chenille yarn and gimped yarn .
4. (A) For the purposes of Chapters 50 , 51 , 53 , 54, 55 and 56 , the expression "put up for retail sale" in relation to
            yarn means , subject to the exceptions in paragraph (B ) below , yarn put up :
            ( a) In balls or on cards , reels , tubes or similar supports , of a weight ( including support) not exceeding:
                       ( i ) 200 g in the case of flax and ramie ;
                     ( ii) 85 g in the case of silk , noil or other waste silk, and . man-made fibres ( continuous); or
                    (iii) 125 g in other cases ;
            ( b ) In hanks or skeins of a weight not exceeding:
                     (i) 85 g in the case of silk , noil or other waste silk and man-made fibres ( continuous); or
                    (ii) 125 g in other cases ;
 ---pagebreak--- No L 331 / 216                                Official Journal of the European Communities                               9 . 12 . 85
          ( c) In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render .
                them independent one of the other, each of uniform weight not exceeding:
              . ( i) 85 g in the case of silk , noil or other waste silk , and man-made fibres ( continuous); or
                ( ii ) 125 g in other cases .
     (B) Exceptions :
          ( a ) Single yarn of any textile material except:
                  (i) Single yarn of sheep's or lambs' wool or of fine animal hair, unbleached; and
                ( ii) Single yarn of sheep's or lambs' wool or of fine animal hair, bleached , dyed or printed , of a length less    •
                        than 2000 m / kg;
          ( b ) Multiple or cabled yarn , unbleached :
                  ( i ) Of silk , noil or other waste silk , however put up ; or
                ( ii ) Of other textile material except sheep's or lambs' wool or fine animal hair, in hanks or skeins ;
          ( c) Multiple or cabled yarn of silk , noil or other waste silk , bleached , dyed or printed , of a length not less than
                75000 m / kg, measured multiple ; and
          ( d) Single , multiple or cabled yarn of any textile material :
                 ( i ) In cross-reeled hanks or skeins ; or
                ( ii ) Put up on supports or in some other manner indicating its use in the textile industry ( for example , on
                        cops , twisting mill tubes , pirns , conical bobbins or spindles , or reeled in the form of cocoons for
                        embroidery looms).
    ( C) The above provisions relating to flax and ramie are also applicable in respect of hemp.
5 . ( a) For the purposes of heading No 55.07 and subheading 56.07 A I, "gauze" means a fabric with a warp
          composed wholly or in part of standing or ground threads and crossing or doup threads which cross the
          standing or ground threads making a half turn , a complete turn or more to form loops through which weft
          threads pass .
    (b ) For the purposes of heading No 58.08 , "plain" means consisting solely of a single series of regular meshes of
          the same shape or size without any pattern or filling-in of the meshes . In applying this definition no account is
          to be taken of any minor open spaces which are inherent in the formation of the meshes .
6 . For the purposes of this Section , the expression "made up" means :
    ( a ) Cut otherwise than into rectangles;
    ( b ) Made and finished by weaving and ready for use ( or merely needing separation by cutting dividing threads) and
          not requiring sewing or further fabrication ( for example , certain dusters , towels , table cloths , scarf squares and
          blankets);
    (c) Hemmed or with rolled edges (except fabrics in the piece which have been cut from wider pieces and hemmed
          or rolled merely to prevent unravelling), or with a knotted fringe at any of the edges ;
    ( d ) Cut to size and having undergone a process of drawn thread work;
 ---pagebreak--- 9 . 12 . 85                              Official Journal of the European Communities                          No L 331 / 217
    ( e) Assembled by sewing , gumming or otherwise ( other than piece goods consisting of two or more lengths of
         identical material joined end to end and piece goods composed of two or more fabrics assembled in layers ,
         whether or not padded ).
7 . The headings of Chapters 50 to 57 and , except where the context otherwise requires , the headings of Chapters 58
    to 60 , are to be taken not to apply to goods made up within the meaning of Note 6 above . Chapters 50 to 57 are to
    be taken not to apply to goods falling within Chapter 58 or 59 .
8 . The woven fabrics of Chapters 50 to 57 are to be taken to include fabrics consisting of layers of parallel textile
    yarns superimposed on each other at acute or right angles . These layers are bonded at the intersections of the yarns
    by an adhesive or by thermal bonding .
Additional Note
Textile goods, classifiable in any heading in Chapters 58 to 63 and containing two or more, textile materials, shall,
where appropriate, be classified within the headings of those Chapters as if consisting wholly of that one textile
material which predominates in weight over any other single textile material. The provisions of Note 2 (B) to this
Section shall also apply.
For the application of this rule:
(a) Where appropriate, only the part which determines the classification under interpretative Rule 3 shall be taken into
    account;
(b) In the case of textile products consisting of a ground fabric and a pile or looped surface, no account shall be taken
    of the ground fabric;
(c) In the case of embroidery of heading No 58.10, only the ground fabric shall be taken into account. However,
    embroidery without visible ground shall be classified with reference to the embroidering threads alone.
                                                           CHAPTER SO
                                                     SILK AND WASTE SILK
I                                                                                                          Rate of duty
     Heading
      number                                          Description                                  Autonomous      Conventional
                                                                                                       %                 %
         1                                                2                                             3                4
      50.01        Silk-worm cocoons suitable for reeling                                               2                 1
      50.02        Raw silk ( not thrown)                                                              10               3,8
      50.03        Silk waste ( including cocoons unsuitable for reeling, silk noils and pulled or
                   garnetted rags)                                                                    Free              Free
 ---pagebreak--- No L 331 / 218                          Official Journal of the European Communities                                    9 . 12 . 85
\                                                                                                           Rate of duty
    Heading                                            Description
    number                                                                                           Autonomous     Conventional
                                                                                                          %               %
       1                                                   2                                              3                4
     50.04     Silk yarn , other than yarn of noil or other waste silk, not put up for retail sale       12               4,9
     50.05     Yarn spun from noil or other waste silk, not put up for retail sale :
               A. Spun from waste silk , other than noil .                                                7              .2,9 .
               B. Other                                                                                   5               2,2
   [ 50.06]
     50.07     Silk yarn and yarn spun from noil or other waste silk, put up for retail sale;
               silk-worm gut; imitation catgut of silk:
               A. Silk yarn                                                                              13               6,2
               B. Yarn spun from noil or other waste silk                                                11               3,8
               C. Silk-worm gut ; imitation catgut of silk                                                7               2,9
   [ 50.08]
     50.09     Woven fabrics of silk, of noil or other waste silk:
               A. Of silk or of waste silk other than noil :
ll                   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 ):
II                       a ) Plain-woven , unbleached or not further processed than scoured ...          16               5,3
l.I                      b ) Other                                                                 -     17               7,5
ll                 III . Other                                                                           17               7,2
               B. Of noil silk                                                                           17                3
   [50.10]
                         ■
                                                                                                             I
 ---pagebreak--- 9 . 12 . 85                              Official Journal of the European Communities                       No L 331 / 219
                                                             CHAPTER SI
                                               MAN-MADE FIBRES (CONTINUOUS)
Notes
1 . Throughout the Tariff, the term "man-made fibres*' means fibres or filaments of organic polymers produced by
    manufacturing processes , either:
    ( a) By polymerisation or condensation of organic monomers , for example , polyamides , polyesters , polyurethanes
         and polyvinyl derivatives ; or
    (b) By chemical transformation of natural organic polymers (such as cellulose, casein , proteins and algae), for
         example , viscose rayon , cuprammonium rayon ( cupra ), cellulose acetate and alginates .
    The terms "synthetic" and "regenerated", used in relation to man-made fibres , mean :
    — synthetic: fibres and filaments as defined in paragraph ( a);
    — regenerated : fibres and filaments as defined in paragraph ( b).
2 . Heading No 51.01 is to be taken not to apply to continuous filament tow of man-made fibres falling within
    Chapter 56 .
3 . The expression "yarn of man-made fibres (continuous)" is to be taken not to apply to yarn (known as "ruptured
    filament yarn") of which the majority of the filaments have been ruptured by passage through rollers or other
    devices (Chapter 56 ).
4 . Monofil of man-made fibre materials of which no cross-sectional dimension exceeds 1 mm is to be classified in
    heading No 51.01 when of a weight less than 6,6 mg / m ( 6,6 tex) and in heading No 51.02 in other cases . Monofil
    of which any cross-sectional dimension exceeds 1 mm is to be classified in Chapter 39 .
    Strip ( artificial straw and the like) of man-made fibre materials is to be classified in heading No 51.02 when of a
    width not exceeding 5 mm and in Chapter 39 in other cases .
                                                                                                        Rate of duty
     Heading
      number                                            Description                              Autonomous     Conventional
                                                                                                     %               %
         1                                                  2                                         3               4
      51.01         Yarn of man-made fibres (continuous), not put up for retail sale:
                    A. Yarn of synthetic textile fibres                                              15               9
||                  B. Yarn of regenerated textile fibres:                                                    I
||                        I. Hollow-filament yarn                                                    15              2,2
                         II . Other                                                                  15              9,5
 ---pagebreak--- No L 331 / 220                         Official Journal of the European Communities                                    9 . 12 . 85
\\                                                                                                         Rate of duty
   Heading                                           Description
   number                                                                                           Autonomous     Conventional
                                                                                                         %               %
      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
                      I. Monofil                                                                         9              3,5
                    II . Other                                                                          10              3,8
    51.03      Yarn of man-made fibres (continuous), put up for retail sale:
I              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:                                    v
ll                   I. For tyres                                                      .                21               11
II                  II. Fabrics containing elastomeric yarn                                             21               11
                   III. Fabrics made from strip or the like of polyethylene or polypropylene , of a
                         width of:
II                       a ) Less than 3 m                                                              21               11
II                       b ) 3 m or more                                                                21               11
ll                 IV . Other                                                                           21              11
II             B. Woven fabrics of regenerated textile fibres :
II                   I. For tyres                                                                       20               11
||                  II . Fabrics containing elastomeric yarn                                            20              11
                   III . Other                                                                          20               11
 ---pagebreak--- 9 . 12 . 85                        Official Journal of the European Communities                             No L 331 / 221
                                                        CHAPTER 52.
                                                METALLISED TEXTILES
                                                                                                        Rate of duty
     Heading
     number                                       Description                                   Autonomous      Conventional
                                                                                                    0/               %
                                                                                                     /o
         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 or the like                                             17               5,6
 ---pagebreak--- No L 331 / 222                             Official Journal of the European Communities                                   9 . 12 . 85
                                                             CHAPTER 53
                                                 WOOL AtfD 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 .
I                                                                                                             Rate of duty
        Heading
         number                                         Description                                   Autonomous      Conventional
                                                                                                           %                %
            1                                               2                                              3                 4
         53.01    Sheep's or Iambs' wool, not carded or combed                                           Free              Free
         53.02    Other animal hair ( fine or coarse), not carded or combed :                         I
                  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 garnetted                                                                    Free              Free
         53.04    Waste of sheep's or lambs' wool or of other animal hair (fine or coarse), pulled or
                  garnetted (including pulled or garnetted rags)                                         Free              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 :                                                                              I
                  A. Containing 85 % or more by weight of wool or of wool and fine animal
                                                                                                          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 weight of wool or of wool and fine animal
                         hair :
||                         I. Containing 85 % or more by weight of wool                                    5                3,8
ll                        II . Containing 85 % or more by weight of wool and fine animal hair . . .        5                6,2
                  B.     Other :                                                                      l\
                           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:            I
                  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 ) See Annex .
 ---pagebreak--- 9 . 12 . 85                                 Official Journal of the European Communities                         No L 331 / 223
                                                                                                             Rate of duty
       Heading                                           Description
        number                                                                                       Autonomous      Conventional
                                                                                                         %                %
            1                                               .2                                            3.              4
         53.10        Yarn of sheep's or lambs' wool, of horsehair or of other animal hair (fine or
                      coarse), put up for retail sale                                                    11               6,5
         53.11        Woven fabrics of sheep's or lambs' wool or of fine animal hair:
                      A. Containing 85 % or more by weight of such fibres                                13               (a)
||                    B. Other :                                                                     I\
I                          I. Containing a total of more than 10 % by weight of textile materials of I\
ll                             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--- No L 331 / 224                                    Official Journal of the European Communities                                                               9 . 12 . 85
                                                                             CHAPTER 54
                                                                        FLAX AND RAMIE
                    l                                                                                                                         - Rate of duty
    Heading
    number                                                            Description                                                     Autonomous        Conventional
                                                                                                                                         ' %                   %
        1                                                                   2                                                               3                   4
     54.01            Flax, raw or processed but not spun; flax tow and waste (including pulled or
                      garnetted rags)                                                                                                     Free                 —
     54.02            Ramie, raw or processed but not spun; ramie noils and waste (including pulled or
                      garnetted rags)                                                                                                     Free                Free
     54.03            Flax or ramie yarn, not put up for retail sale:
                      A. Flax yarn , polished or glazed                                                                                    16                 5,8
I                     B.   Other :
I                           I. Single, measuring per kg:
I                               a ) 45 000 m or less                                                                                       10               4,6 ( a )
                                b ) More than 45000 m                                                                                       6                 3,8
                           II . Multiple or cabled                                                                                         10                 4,9
     54.04            Flax or ramie yarn , put up for retail sale:
                      A. Flax yarn , polished or glazed                                                                                    16                 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 30000 m or less per kilogram , intended for the manufacture
      of multiple or cabled yarn for the footwear industry or for whipping cables, within the limits of an annual quota of 400 tonnes to be granted by the competent
      authorities. The granting of such quotas shall , moreover, be subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 9 . 12 . 85                        Official Journal of the European Communities                           No L 331 / 225
                                                       CHAPTER 55
                                                          COTTON
                                                                                                      Rate of duty
     Heading
     number                                       Description                                 Autonomous      Conventional
                                                                                                   %                %
         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 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 , 120000 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 :
li                I. Of a width of less than 85 cm                                                17                10
li              II . Other                                                                        17                10
             B. Other :
ll                I. Of a width of less than 85 cm                                                19                10
                II : Other                                                                        19                10
 ---pagebreak--- No L 331 / 226                            Official Journal of the European Communities                                  9 . 12 . 85
                                                              CHAPTER 56
                                              MAN-MADE FIBRES (DISCONTINUOUS )
Note
Heading No 56.02 is to be taken to apply only to continuous filament tow of man-made fibres , consisting of parallel
filaments of a uniform length equal to the length of the tow, meeting the following specification :
( a ) Length of tow exceeding 2 m ;
( b ) Twist less than five turns per metre ;
( c) Weight per filament less than 6,6 mg / m ( 6,6 tex);
( d) In the case of filaments described in Note 1 ( a) to Chapter 51 , the tow must be drawn , that is to say , be incapable
      of being stretched by more than 100 % of its length ;
(e) Total weight of tow more than 2 g / m (2 000 tex).
Tow of a length not exceeding 2 m is to be classified in heading No 56.01 .
                                                                                                            Rate of duty
       Heading
       number                                           Description                                Autonomous       Conventional
                                                                                                        %                 %
          1                                                  2                                          3                  4
       56.01        Man-made fibres (discontinuous), not carded, combed or otherwise prepared for
                    spinning :                                                                                    \
                    A. Synthetic textile fibres                                                        14                7,5
                    B. Regenerated textile fibres                                                      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 I
                   spinning :                                                                                     \
||                 A. Of synthetic textile fibres                                                      14                  7
                   B. Of regenerated textile fibres                                                    12                  8
       56.04       Maii-made fibres (discontinuous or waste), carded, combed or otherwise
II                 prepared for spinning:
ll                 A. Synthetic textile fibres                                                         14                  8
                   B. Regenerated textile fibres                                                       13                 10
 ---pagebreak--- 9 . 12 . 85                       Official Journal of the European Communities                       No L 331 / 227
                                                                                                 Rate of duty
     Heading
     number                                     Description                               Autonomous     Conventional
                                                                                              '%              %
         1                                          2                                          3              4
      56.05  Yam 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 fibres (discontinuous or waste), put up for retail sale:
             A. Of synthetic textile fibres                                                   19               9
             B. Of regenerated textile fibres                                                 19               9
      56.07  Woven fabrics of man-made fibres (discontinuous or waste):
li           A. Of synthetic textile fibres :
li               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--- No L 331 / 228                          Official Journal of the European Communities                                    9 . 12 . 85
                                                          CHAPTER 57
                              OTHER VEGETABLE TEXTILE MATERIALS; PAPER YARN AND
                                                WOVEN FABRICS OF PAPER YARN
              \                                                                                             Rate of duty
    Heading
     number                                          Description                                    Autonomous      Conventional
                                                                                                         %                %
        1                                                 2                                              3                 4
     57.01     True hemp ("Cannabis sativa"), raw or processed but not spun; tow and waste of
               true hemp (including pulled or garnetted rags or ropes)                                 Free                —
     57.02     Manila hemp (abaca) ("Musa textilis"), raw or processed but not spun; tow and
               waste of manila hemp ( including pulled or garnetted rags or ropes)                     Free              Free
     57.03     Jute and other textile bast fibres not elsewhere specified or included, raw or
               processed but not spun; tow and waste thereof ( including pulled or garnetted rags
               or ropes)                                                                               Free              Free
     57.04     Other vegetable. textile fibres, raw or processed but not spun; waste of such fibres
               ( including pulled or garnetted rags or ropes)                                          Free              Free
    [57.05 ]
     57.06     Yarn of jute or of other textile bast fibres of heading No 57.03                         10               5,3
     57.07     Yarn of other vegetable textile fibres; paper yarn:
               A. Yarn of true hemp :
                      I. Not put up for retail sale:
                          a ) Polished or glazed                                                        16               5.8
                          b ) Other                                                                     10                 3
                     II . Put up for retail sale                                                        16               4.9
               B. Coir yarn                                                                            Free              Free
li             C. Paper yarn                                                                            10               5,3
li             D. Other                                                                                 10               3,8
   [ 57.08]                                                                                         l
   [ 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 310 g                                                                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:
li             A. Of true hemp                                                                          21               6,3
ll             B. Of paper yarn                                                                         19               5,8
               C. Other                                                                                 20               6,2
   [ 57.12]
 ---pagebreak--- 9 . 12 . 85                           Official Journal of the European Communities                         No L 331 / 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 appliqu£ work of sequins , beads or ornamental motifs of textile or other
    materials. The heading is to be taken not to apply to needlework tapestry (heading No 58.03 ).
6 . The headings of this Chapter are to be taken to include goods of the descriptions specified therein when made of
    metal thread and of a kind used in apparel , as furnishings or the like .
Additional Note
For the purposes of applying the maximum rate of duty provided for in respect of carpets, carpeting and rugs falling
within subheading 58.01 A II, the dutiable surface shall not include the heading, the selvedges and the fringes.
 ---pagebreak--- No L 331 / 230                          Official Journal of the European Communities                                        9 . 12 . 85
I\                                                                                                              Rate of duty
   Heading
   number                                               Description                                     Autonomous .    Conventional
                                                                                                             %                %
      1                                                      2                                               3                 4
    58.01      Carpets, carpeting and rugs, knotted (made up or not):
               A. Of wool or of fine animal hair:
                     I. Containing a total of more than 10 % by weight of silk or of waste silk
                         other than noil                                                                    40               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 m 2
               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, hand-made, of the type Gobelins , Flanders, Aubusson , Beauvais and
               the like, and needle-worked tapestries (for example, petit point and cross stitch)
               made in panels and the like by hand                                                          21               5,6
    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--- 9 . 12 . 85                        Official Journal of the European Communities                           No L 331 / 231
\\                                                                                                    Rate of duty
     Heading
      number                                     Description                                   Autonomous     Conventional
                                                                                                    %               %    ■
         1                                            2                                             3                4
                                                                                              '
      58.08  Tulle and other net fabrics (but not including woven, knitted or crocheted
             fabrics ), plain :
             A. Tulle or other net fabrics not comprised in B below                                20               6,2
             B. Knotted net fabrics                                                                22           •   6,5
      58.09  Tulle and other net fabrics (but not including woven, knitted or crocheted
             fabrics), figured; hand or mechanically made lace, in the piece, in strips or in
             motifs :
             A. Tulle and other net fabrics                                                        22                13
||           B.  Lace :                                                                                     ||
II                 I. Hand-made                                                                    20                13
                  II. Mechanically made                                                            23              11,5
      58.10  Embroidery, in the piece, in strips or in motifs:
             A. Embroidery without visible ground:
li                 I. Of a value of more than 35 ECU per kg net weight                             17               5,8
ll                II . Other                                                                       17                13
ll           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--- No L 331 / 232                             Official Journal of the European Communities                              9 . 12 . 85
                                                            CHAPTER 59
        WADDING AND FELT ; TWINE , CORDAGE , ROPES AND CABLES; SPECIAL FABRICS ; IMPREGNATED AND
                        COATED FABRICS ; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE
Notes
1 . (A) For the purposes of this Chapter , the expression "textile fabric" is to be taken to apply only to the textile
           fabrics of Chapters 50 to 57 and headings Nos 58.04 and 58.05 , the braids and trimmings in the piece of
           heading No 58.07 , the tulle and other net fabrics of headings Nos 58.08 and 58.09 , lace of heading No 58.09
           and the knitted and crocheted fabrics of heading No 60.01 .
    ( B ) Throughout the Tariff, the term "felt" is to be taken to include fabrics consisting of a web of textile fibres the
           cohesion of which has been enhanced by a stitch-bonding process using fibres from the web itself.
2 . (A) Heading No 59.08 is to be taken to apply to textile fabrics impregnated , coated , covered or laminated with
           preparations of cellulose derivatives or of other artificial plastic materials whatever the weight per square metre
           and whatever the nature of the plastic material (compact , foam , sponge or expanded ).
           It does not , however, cover:
           ( a ) Fabrics in which the impregnation , coating or covering cannot be seen with the naked eye ( usually Chapters
                  50 to 58 and 60 ); for the purpose of this provision , no account should be taken of any resulting change of
                  colour;
           ( b) Products which cannot , without fracturing, be bent manually around a cylinder of a diameter of 7 mm , at a
                  temperature between 15 and 30 °C ( usually Chapter 39 ); or
           ( c) Products in which the textile fabric is either completely embedded in artificial plastic material or coated or
                  covered on both sides with such material ( Chapter 39 ).
    ( B ) Heading No 59.12 does not apply to :
           ( a ) Fabrics in which the impregnation or coating cannot be seen with the naked eye ( usually Chapters 50 to 58
                  and 60 ); for the purpose of this provision , no account should be taken of any resulting change of
                  colour;
           ( b ) Fabrics painted with designs (other than painted canvas being theatrical scenery , studio back-cloths or the
                  like);
           (c) Fabrics covered with flock, dust, powdered cork or the like and bearing designs resulting from these
                  treatments ; or
           (d ) Fabrics finished with normal dressings having a basis of amylaceous or similar substances .
3 . In heading No 59.11 the expression "rubberised textile fabrics" means :
    ( a ). Textile fabrics impregnated , coated , covered or laminated with rubber:
             ( i) Weighing not more than 1 500 g / m2 ; or
           ( ii) Weighing more than 1 500 g / m2 and containing more than 50 % by weight of textile material ;
    ( b ) Fabrics composed of parallel textile yarns agglomerated with rubber , irrespective of their weight per square
           metre ; and
    (c) Plates , sheets and strip , of expanded , foam or sponge rubber , combined with textile fabric , other than those
           falling in Chapter 40 by virtue of the last paragraph of Note 2 to that Chapter .
4 . Heading No 59.16 is to . be taken not to apply to :
    ( a) Transmission , conveyor or elevator belting of a thickness of less than 3 mm ; or
 ---pagebreak--- 9 . 12 . 85                                      Official Journal of the European Communities                      No L 331 / 233
     (b) Transmission , conveyor or elevator belts or belting of textile fabric impregnated , coated , covered or laminated
          with rubber or made from textile yarn or cord impregnated or coated with rubber (heading No 40.10 ).
5 . Heading No 59.17 is to be taken to apply to the following goods which are to be taken as not falling within any
    other heading of Section XI :
    (a) Textile products (other than those having the character of the products of headings Nos 59.14 to 59.16), the
          following only :
               (i ) Textile fabric, felt and felt-lined woven fabric, coated , covered or laminated with rubber , leather or other
                    material , of a kind commonly used for card clothing, and similar fabric of a kind commonly used in
                    machinery or plant ;
             ( ii) Bolting cloth ;
           ( iii ) Straining cloth of a kind commonly used in oil presses and the like , of textile fibres or of human hair;
            ( iv) Woven textile fabrics , whether or not felted , impregnated or coated , of a kind commonly used in
                    paper-making or other machinery, tubular or endless with single or multiple warp and / or weft , or flat
                    woven with multiple warp and / or weft ;
             ( v) Textile fabrics reinforced with metal , of a kind commonly used in machinery or plant;
            (vi) Textile fabrics of the metallised yarn falling within heading No 52.01 , of a kind commonly used in
                    paper-making or other machinery;
          ( vii) Cords , braids and the like , whether or not coated , impregnated or reinforced with metal , of a kind
                    commonly used in machinery or plant as packing or lubricating materials ;
    ( b ) Textile articles ( other than those of headings Nos 59.14 to 59.16 ) of a kind commonly used in machinery or
          plant ( for example , gaskets , washers , polishing discs and other machinery parts ). Textile fabrics, wadding, felt
          or bonded fibre or similar bonded yarn fabrics, in the piece, cut to length or simply cut to rectangular shape, are
          not considered to be textile articles of a kind commonly used in machinery or plant.
                                                                                                               Rate of duty
      Heading
      number                                                   Description                             Autonomous      Conventional
                                                                                                           %                %
          1                                                        2                                        3                4
       59.01             Wadding and articles of wadding; textile flock and dust and mill neps : -   I
                         A. ,Wadding and articles of wadding:
                                 I. Of man-made fibres :                                             I
                                    a)  Rolls of a diameter of not more than 8 mm                          10               3,8
I                                   b)  Other                                                              10               5,3
                               II . Of other textile materials                                             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:            I
                         A. Felt in the piece or simply cut to rectangular shape                           16               6,7
                         B.   Other                                                                        19                6
 ---pagebreak--- No L 331 / 234                          Official Journal of the European Communities                                9 . 12 . 85
llI                                                                                                     Rate of duty
    Heading
    number                                            Description                                Autonomous     Conventional
                                                                                                      %               %
       1                                                   2                                          3                4
     59.03      Bonded fibre fabrics, similar bonded yarn fabrics, and articles of such fabrics,
                whether or not impregnated or coated :
ll              A. Carpets and other floor coverings                                                 23               8,9
I               B. Other                        !                                                    18               6,9
                                                                                                      r
    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:
Il                   I. Of vegetable textile materials                                               14               11
ll                  II . Of other textile materials                                                  19               11
\               B. Other :
                     I. Of man-made fibres                                                           19              12,5
I                   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
ll                  II . Fabrics combined with expanded foam or sponge rubber                       18               5,8
II                 III . Other :
II                       a ) For tyres                                                              18               5,6
II                       b ) Other                                                                  18               5,6
\              B. Fabrics mentioned in Note 3 ( b) to this Chapter                                  15               12
 ---pagebreak--- No L 331 / 236                           Official Journal of the European Communities                                   9 . 12 . 85
                                                           CHAPTER 60
                                              KNITTED AND CROCHETED GOODS
Notes
1 . This Chapter does not cover:
     ( a) Crochet lace of heading No 58.09 ;
     ( b ) Knitted or crocheted goods falling within Chapter 59 ;
     (c) Corsets , corset-belts , suspender-belts , brassieres , braces , suspenders , garters or the like ( heading No 61.09 );
     ( d ) Old clothing or other articles falling within heading No 63.01 ; or
     ( e) Orthopaedic appliances , surgical belts , trusses or the like (heading No 90.19 ). .
2 . Headings Nos 60.02 to 60.06 are to be taken to apply to knitted or crocheted articles and to parts thereof:
     ( a) Knitted or crocheted directly to shape , whether imported as separate items or in the form of a number of items
           in the . length ;
     ( b ) Made up , by sewing or otherwise .
3 . For the purposes of heading No 60.06 , knitted or crocheted articles are not considered to be elastic articles only by
     reason of their containing rubber thread or elastic forming merely a supporting band .
4 . The headings of this Chapter are to be taken to include goods of the descriptions specified therein when made of
     metal thread and of a kind used in apparel , as furnishings or the like .
5 . For the purposes of this Chapter:
     ( a) "Elastic" means consisting of textile materials combined with rubber threads ; and
     ( b ) "Rubberised" means impregnated , coated , covered or laminated with rubber , or made with textile thread
           impregnated , coated or covered with .rubber.
6 . Throughout the Tariff, any reference to knitted goods is to be taken to include a reference to stitch-bonded goods
   • in which the chain stitches are formed of textile yarn .
Additional Notes
1 . A. For the purposes of subheading 60.05 A II b) 4ff), "suits and co-ordinate suits " shall be considered to be sets of
           two or three knitted or crocheted garments comprising:
           (a) one of the following garments covering the lower part of the body:
               — trousers,
               — shorts,
               and
           (b) one or two of the following garments covering the upper part of the body:
               — jacket or blazer,
               — windcheater, waister jacket and the like,
               — shirt,
               — jersey, pullover, slip-over, waistcoat, twinset, cardigan or jumper,
               — tunic or other outer garment of subheading 60.05 A II b) 4 11).
           All the components of a suit or co-ordinate suit must be of corresponding sizes and must be matched or
           coordinated as regards cut, material, colours, patterns, trimmings and standard of finish in such a way as fa
           indicate clearly that they have been designed to be worn together by the same person.
 ---pagebreak--- 9 . 12 . 85                                          Official Journal of the European Communities                                                      No L 331 / 235
II                                                                                                                                                 Rate of duty
       Heading                                                           Description
        number                                                                                                                            Autonomous       Conventional
                                                                                                                                                %                %
            1                                                                  2                                                                 3               4
         59.12           Textile fabrics otherwise impregnated or coated; painted canvas being theatrical
                         scenery, studio back-cloths or the like                                                                               4,9               (a)
         59.13           Elastic fabrics trimmings (other than knitted or crocheted goods) consisting of
                         textile materials combined with rubber threads                                                                         18              6,5
         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 hosepiping 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
                             manufacture 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):                                                               |
li                            I. Of silk or of waste silk other than noil                                                                      10               3,2
II                           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 :
II                            I. Of silk or of man-made fibres                                                                                 15               5,8
II                           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 be determined by the competent authorities .
 ---pagebreak--- 9 . 12 . 85                               Official Journal of the European Communities                          No L 331 / 237
         If a shirt forms the only upper garment of such a set it must furthermore have the same structure (same yarn,
         same knit) as the garment covering the lower part of the body.
          The term "suits and co-ordinate suits " shall also cover sets of jackets or blazers and trousers or shorts which
         neither match nor co-ordinate but whose corresponding sizes and standard offinish indicate clearly that they are
         intended to be worn together by the same person.
    B. Sets not covered by A, of which two or three components form a suit or co-ordinate suit within the meaning of
          this Additional Note, shall remain classified under subheading 60. OS A II b) 4 ff) provided that the sets derive
          their essential character from these components.
2. A. For the purposes of subheading 60.05 A II b) 4 gg), "suits and co-ordinate suits, and costumes" shall be
         considered to be sets of two or three knitted or crocheted garments comprising:
         (a) one of the following garments covering the lower part of the body:
              — trousers, '
              — shorts,
              — skirt or divided skirt,
              and
         (b) one or two of the following garments covering the upper part of the body:
              — jacket or blazer,
              — windcheater, waister jacket and the like,
              — blouse or shirt-blouse,
              — jersey, pullover, slip-over, waistcoat, twinset, cardigan or jumper,
              — tunic or other outer garment of subheading 60.05 A II b) 4 11).
         All the components of a suit, co-ordinate suit or costume must be of corresponding sizes and must be matched
         or co-ordinated as regards cut, material, colours, patterns, trimmings and standard offinish in such a way as to
         indicate clearly that they have been designed to be worn together by the same person.
         If a blouse or shirt-blouse forms the only upper garment of such a set it must furthermore have the same
         structure (same yarn, same knit) as the garment covering the lower part of the body.
          The term "suits and co-ordinate suits, and costumes " also covers sets ofjackets or blazers and trousers, shorts,
         skirts or divided skirts which neither match nor co-ordinate but whose corresponding sizes and standard of
         finish indicate clearly that they are intended to be worn together by the same person.
    B. Sets not covered by A, of which two or three components form a suit, a co-ordinate suit or costume within the
         meaning of this Additional Note, shall remain classified under subheading 60.05 All b) 4 gg) provided that the
         sets derive their essential character from these components.
                   l                                                                                        Rate of duty
     Heading
     number                                             Description                                  Autonomous     Conventional
                                                                                                         %               %
          1                                                  2                                            3               4
      60.01         Knitted or crocheted fabric, not elastic nor rubberised :
                    A.   Of wool or of fine animal hair :
                           I. Containing a total of more than 10 % by weight of textile materials of
                               Chapter 50                                                                19              12
                          II . Other                                                                     16              12
 ---pagebreak--- No L 331 / 238                          Official Journal of the European Communities                                 9 . 12 . 85
              \                                                                                          Rate of duty
   Heading
    number                                             Description                                Autonomous     Conventional
                                                                                                       %                %
       1                                                   2                                           3                4
    60.01       B. Of man-made fibres :
   (cont'd)
                    I.   Of synthetic textile fibres:
I                        a) Containing elastofibres                                                   20                12
                         b ) Other :                                                                          II
                             1 . For curtains , including net curtain fabric -                        20                12
                             2.  Rachel lace                                                          20                12
\                            3 . With long pile ( imitation fur)                                      20                12
                             4.  Other :                                                                      II
I                                aa) Warp knitted fabrics:                                                    Il
                                      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 of crocheted fabrics :                        I
                                      11 . Unbleached or bleached                                     20                12
                                      22 . Dyed                                                       20                12
I                                     33 .  Printed                                                   20                12
I                                     44 . Made from yarns of different colours                       20                12
I                   II< Of regenerated textile fibres:
                         a ) For curtains , including net curtain fabric                              20                12
||                       b ) Other                                                                    20                12
li             C. Of other textile materials :                                                    l
||                 I.    Of cotton :
Il                       a ) Unbleached or bleached                                                   19                12
li                       b ) Dyed                                                                     19               12
li                       c) Printed                                                                   19                12
ll                       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 :
li             A. Gloves impregnated or coated with artificial plastic materials                      23              8,9
I.   !         B. Other : '
||                 I.    Of wool or of fine animal hair                                              23               8,9
                   II . Of synthetic textile fibres                                                  23               8,9
II                 III . Of cotton                                                                   23               8,9
                   IV . Of other textile materials                                                   23               8,9
   60.03       Stockings, under stockings, socks, ankle-socks, sockettes and the like, knitted or
               crocheted , not elastic nor rubberised :
               A. Of wool or of fine animal hair :
||                 I.    Knee-length stockings                                                       22                13
                   II . Other                                                                        22                13
 ---pagebreak--- 9 . 12 . 85                           Official Journal of the European Communities                               No L 331 / 239
                                                                                                             Rate of duty
     Heading                                         Description
      number                                                                                        Autonomous       Conventional
                                                                                                         %                %
         1                                               2                                               3                4
      60.03   B. Of synthetic textile fibres :
     (cont'd)                                                                                                             13
                 I. Knee-length stockings                                                               22
                 II . Other :
                       a ) Women's stockings :
                           1.  Seamless                                                                 22                13
                           2.  Other                                                                    22                13
                       b ) Other                                                                        22                13
              C. Of cotton                                                                              22                13
              D. Of other textile materials                                                             22                13
      60.04   Under garments, knitted or crocheted, not elastic nor rubberised :
I             A. Babies' garments; girls' garments up to and including commercial size 86 :
I                I.    T-shirts :                                                                   I
I                      a ) Of cotton                                                                    21                13
I                      b ) Of synthetic textile fibres                                                  21 ,              13
I                      c) Of regenerated textile fibres                                                 21                13
I                II . Lightweight fine knit roll , polo or turtle necked jumpers and pullovers :    I
\                      a ) Of cotton                             '.                                     21                13
                       b ) Of synthetic textile fibres                                                  21                13
I                      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
I                      c ) Of synthetic textile fibres                                                  21                13
I                      d ) Of regenerated textile fibres                                                21                13
I                      e ) Of other textile materials                                                   21                13
I             B. Other :
                 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 :     IIl
I                      a ) Of cotton                                                                    21                13
I                      b) Of synthetic textile fibres                                           i .     21                13
                       c) Of regenerated textile fibres                                                 21                13
                       d ) Of other textile materials ( other than wool or fine«animal hair ) . . .     21                13
I                III . Panty-hose ( tights):                                                        \||
I                      a ) Of synthetic textile fibres :                                            \||
I                          1 . Of yarn of a fineness of 6,6 tex or less                                 21                13
\                          2.  Other                                                                    21                13
                       b ) Of other textile material                                                    21                13
 ---pagebreak--- No L 331 / 240                            Official Journal of the European Communities                                  9 . 12 . 85
                                                                                                           Rate of duty
   Heading
    number                                             Description                                Autonomous       Conventional
                                                                                                       %                  %
       1                                                    2                                          3                  4
    60.04      B. IV . Other :
   (cont'd)
                        a ) Of wool or of fine animal hair                                            21                   13
                        b ) Of synthetic textile fibres :
                              1 . Men's and boys':
                                   aa ) Shirts                                                        21                  13
                                   bb) Pyjamas                  ,                                     21                  13
                                   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                                              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 infants':
                                  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
    60.05      Outer garments and other articles, knitted or crocheted, not elastic nor
               rubberised :
               A. Outer garments and clothing accessories :
                    I. Jerseys and pullovers , containing at least 50 % by weight of wool and
                        weighing 600 g or more per article; garments of the "cowboy" type and
                        other similar garments for amusement and play , less than commercial size
                        158 :
                        a) Jerseys and pullovers, containing at least 50 % by weight of wool and
                            weighing 600 g or more per article                                       21                 10,5
                        b ) Other                                                                    24                    8
                   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
 ---pagebreak--- 9 . 12 . 85                          Official Journal of the European Communities                               No L 331 / 241
                                                                                                            Rate of duty
     Heading
      number                                         Description                                     Autonomous     Conventional
                                                                                                          %                 %
         1                                                2                                               3                  4
      60.05    A. II . b ) 3 . Track suits:
     (cont 'd)
                               aa) Of synthetic textile fibres               :                           21                  14 .
                               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 other textile materials                                      21                  14
                               bb) Jerseys , pullovers, slip-overs, waistcoats, twinsets, cardigans,
                                    bed jackets and jumpers:
                                    11 . Men's and boys':
                                           aaa ) Of wool                                                 21              . 14
                                           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 other textile materials                              21                  14
                                    22 . Women's , girls' and infants :
                                           aaa ) Of silk or noil or other waste silk                     21                . 14
                                           bbb ) Of wool                                                 21                  14
                                           ccc) Of fine animal hair                                      21                  14
                                           ddd ) Of synthetic textile fibres                             21                  14
                                           eee) Of regenerated textile fibres . . .                      21                  14 .
                                           fff) Of cotton                                                21                  14
                                           ggg) Of other textile materials                               21                  14
                               cc)  Dresses :
                                                                                                                             14
                                    11 . Of wool or of fine animal hair                                  21
                                    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
I                              dd) Skirts, including divided skirts:                                              l
I                                   11 .   Of wool or of fine animal hair                                21               . 14
\                                   22 . Of synthetic textile fibres                                     21                  14
\                                   33 . Of cotton                                                       21                  14
                                    44 . Of other textile materials                                      21                  14
                               ee)  Trousers :
                                    11 .   Of wool or of fine animal hair                                21                  14
                                    22 . Of synthetic textile fibres                                     21                  14
                                    33 . Of other textile materials                                      21                  14
                               ff)  Suits and co-ordinate suits (excluding ski suits), for men and
II                                  boys :
\                                   11 . Of synthetic textile fibres                                     21                  14
                                    22 .   Of other textile materials                                    21                 14
 ---pagebreak--- No L 331 / 242                            Official Journal of the European Communities                                 9 . 12 . 85
                                                                                                           Rate of duty
   Heading
    number                                               Description                                Autonomous     Conventional
                                                                                                         %               %
      1                                                       2 ,                                        3                4
    60.05       A. II . b ) 4 . gg) Suits and co-ordinate suits (excluding ski suits), and
   (cont'd)                              costumes , for women , girls and infants:
                                         11 ;  Of wool or of fine animal hair                           21                14
                                         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
il                                hh ) Coats , jackets ( excluding anoraks , windcheaters , waister III
                                         jackets and the like ) and blazers :
                                         11 . Of wool or of fine animal hair                            21                14
                                         22 . Of synthetic textile fibres                               21                14
II                                       33 . Of regenerated textile fibres                             21                14
II                                       44 . Of cotton                                                 21                14
\                                        55 . Of other textile materials                                21               14
                                  ijij ) Anoraks , windcheaters , waister jackets and the like :                Il
                                         11 . Of wool or of fine animal hair , of cotton or of .                Il
il                                             man-made textile fibres                                  21               14
                                         22 . Of other textile materials                                21               14
\                                 kk) Ski suits consisting of two or three pieces :
                                         11 . Of wool or of fine animal hair , of cotton or of                  II
                                               man-made textile fibres                                  21               14
II                                       22 .  Of other textile materials                               21               14
Il                                 11 ) Other outer garments :
II                                       11 . Of wool or of fine animal hair                            21               14
                                         22 . Of synthetic textile fibres                              21                14
II                                       33 . Of regenerated textile fibres                            21                14
                                         44 . Of cotton                                                 21               14
                                         55 . Of other textile materials                               21                14
                              5 . Clothing accessories :
                                  aa ) Of wool or of fine animal hair                                  21                14
                                  bb ) Of synthetic textile fibres                                     21                14
l                                 cc ) Of other textile materials .                                    21                14
               B. Other :
II                    I. Of wool or of fine animal hair                                                20                12
                     II . Of man-made fibres                                                           20                12
                   III . Of other textile materials                                                    20                12
   60.06       Knitted or crocheted fabric and articles thereof, elastic or rubberised (including
               elastic knee-caps and elastic stockings):                                                        l
II             A. Fabric :
                      I. Of man-made fibres                                                            18               6,5
II                  II . Of other textile materials                                                    18               6,5
Il             B. Other :
                      I. Bathing costumes                                                              20                8
II                  II . Stockings                                                                     20                8
II                 III . Other :
II                        a ) Of cotton                                                                20                8
\                         b ) Of other textile materials                                               20                8
 ---pagebreak--- 9 . 12 . 85                               Official Journal of the European Communities                        No L 331 / 243
                                                           CHAPTER 61
                           ARTICLES OF APPAREL AND CLOTHING ACCESSORIES OF TEXTILE FABRIC,
                                        OTHER THAN KNITTED OR CROCHETED GOODS
Notes
1 . The headings of this Chapter are to be taken to apply to articles of the kinds described therein only when made up
     of any textile fabric (including felt, bonded fibre fabric, braid or trimmings of heading No 58.07, tulle or other net
     fabrics and lace) or of fabric of metal thread , but not including articles of knitted or crocheted material other than
     those falling within heading No 61.09 .
2 . The headings of this Chapter do not cover:
     ( a ) Old clothing or other articles falling within heading No 63.01 ; or
     ( b) Orthopaedic appliances , surgical belts , trusses or the like ( heading No 90.19 ).
3 . For the purposes of headings Nos 61.01 to 61.04 :
     ( a ) Articles which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be
           classified in heading No 61.02 or 61.04 as the case may be ;
     (b ) The expression "infants' garments" is to be taken to apply to :
           ( i) Garments for young children which are not identifiable as for wear exclusively by boys or by girls , and
           ( ii ) Babies' napkins .
4 . Scarves and articles of the scarf type , square or approximately square, of which no side exceeds 60 cm are to be
     classified as handkerchiefs (heading No 61.05 ).
     Handkerchiefs of which any side exceeds 60 cm are to be classified in heading No 61.06 .
5 . The headings of this Chapter are to be taken to apply to textile fabrics ( other than knitted or crocheted fabric) cut
     to shape for making articles of 'this Chapter.
     Heading No 61.09 , however, also includes fabrics knitted or crocheted to shape for making articles classified in
     that heading, whether imported as separate items or in the form of a number of items in the length .
Additional Notes
1 . A. For the purposes of subheading 61.01 B V c), "suits and co-ordinate suits " shall be considered to be sets of two
           or three garments (other than knitted or crocheted garments) comprising:
           (a) one of the following garments covering the lower part of the body:
                  — trousers,
                  — shorts,
                  and
           (b) one or two of the following garments covering the upper part of the body:
                  — jacket or blazer,           •
                  — windcheater, waister jacket and the like,
                  — shirt,
                  — waistcoat, tunic or other outer garment of subheading 61.01 B V g).
           All the components of a suit or co-ordinate suit must be of corresponding sizes and must be matched or
           coordinated as regards cut, material, colours, patterns, trimmings and standard of finish in such a way as to
           indicate clearly that they have been designed to be worn together by the same person.
           If a shirt forms the only upper garment of such a set it must furthermore have the same structure (same yarn,
           same weave, etc.) as the garment covering the lower part of the body.
           The term "suits and co-ordinate suits " also covers sets ofjackets or blazers and trousers or shorts which neither
           match nor co-ordinate but whose corresponding sizes and standard of finish indicate clearly that they are
           intended to be worn together by the same person .
 ---pagebreak--- No L 331 / 244                           Official Journal of the European Communities                                     9 . 12 . 85
    B. Sets not covered by A, of which two or three components form a suit or co-ordinate suit within the meaning of
        this Additional Note, shall remain classified under subheading 61.01 B V c) provided that the sets derive their
        essential character from these components.
2 . A. For the purposes of subheading 61.02 B II e) 3, "suits and co-ordinate suits, and costumes " shall be considered
        to be sets of two or three garments (other than knitted or crocheted garments) comprising:
        (a) one of the following garments covering the lower part of the body:
            — trousers,
            — shorts,
            — skirt or divided skirt,
            and
        (b) one or two of the following garments covering the upper part of the body:
            — jacket or blazer,
            — windcheater, waister-jacket and the like,
            — blouse or shirt-blouse,
            — waistcoat, tunic or other outer garment of subheading 61.02 b II e) 9.
       All the components of a suit, co-ordinate suit or costume must be of corresponding sizes and must be matched
        or co-ordinated as regards cut, material, colours, patterns, trimmings and standard offinish in such a way as to
        indicate clearly that they have been designed to be worn together by the same person.
       If a blouse or shirt-blouse forms the only upper garment of such a set it must furthermore have the same
       structure (same yarn, same weave, etc.) as the garment covering the lower part of the body.
        The term "suits and co-ordinate suits, and costumes " also covers sets ofjackets or blazers and trousers, shorts,
       skirts or divided skirts which neither match nor co-ordinate but whose corresponding sizes and standard of
       finish indicate clearly that they are intended to be worn together by the same person.
    B. Sets not covered by A, of which two or three components form a suit, co-ordinate suit or costume within the
       meaning of this Additional Note, shall remain classified under subheading 61.02 B II e) 3 provided that the sets
       derive their essential character from these components.
                I                                                                                            Rate of duty
    Heading                                            Description
     number                                                                                           Autonomous     Conventional
                                                                                                           %               %
       1                                                    2                                              3                4
     61.01        Men's and boys' outer garments:
                  A. Garments of the "cowboy" type and other similar garments for amusement
                      and play, less than commercial size 158 ; garments of textile fabric of heading
                      No 59.08 , 59.11 or 59.12 :
                        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
ll                B.  Other :
li                      I. Industrial and occupational clothing:
I.I                         a ) Overalls, including boiler suits and bibs and braces:
li                              1.  Of cotton                                                             20               14
II                              2.  Of other textile materials                                            20               14
ll                          b ) Other:
Il                              1.  Of cotton                                                             20               14
ll                              2.  Of other textile materials                                            20               14
 ---pagebreak--- 9 . 12 . 85                            Official Journal of the European Communities                          No L 331 / 245
                                                                                                        Rate of duty
     Heading                                         Description
      number                                                                                     Autonomous     Conventional
                                                                                                      %              %
         1                                                2                                           3              4
      61.01   B.  II . Swimwear :
     (cont'd)          a ) Of man-made textile fibres                                                20              14
                       b ) Of other textile materials                                                20              14
                 III . Bath robes, dressing gowns , smoking jackets and similar indoor wear:
                       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 :                                      I
\                              aa) Of a weight, per garment , of 1 kg or less                        20              14
\                              bb ) Other                                                            20              14
\                          3.  Of cotton :                                                                    I
                               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
ll                         2.  Of   man-made textile fibres                                          20              14
li                         3.  Of   cotton                                                           20              14
                           4.  Of   other textile materials                                          20              14
                       d ) Shorts :
\                          1.  Of wool or of fine animal hair                                        20              14
\                          2.  Of man-made textile fibres               :                            20              14
\                          3.  Of cotton                                                             20              14
                           4.  Of other textile materials                                            20              14
                       e ) Trousers :
ll                         1.  Of wool or of fine animal hair                                        20              14
I.I                        2.  Of man-made textile fibres                                            20              14
                           3.  Of cotton                                                             20              14
                           4.  Of other textile materials                                            20              14
                       f) Ski suits consisting of two or three pieces:
                           1 . Of wool or of fine animal hair , of cotton or of man-made textile              l
II                             fibres                                                                20              14
                           2 . Of other textile materials                                            20              14
 ---pagebreak--- No L 331 / 246                           Official Journal of the European Communities                              9 . 12 . 85
                                                                                                      Rate of duty
   Heading                                             Description
    number                                                                                     Autonomous     Conventional
                                                                                                    %                %
      1                                                     2                                       3                 4
    61.01      B. V. g) Other garments:
   (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
    61.02      Women's, girls' and infants' outer garments:
               A. Babies' garments ; girls' garments up to and including commercial size 86 ;  l
                  garments of the "cowboy" type and other similar garments for amusement IIII
                  and play , less than commercial size 158 :
                    I. Babies' garments; girls' garments up to and including commercial IIII
                        size 86 :
                        a ) Of cotton                                                              22              10,5
                        b ) Of other textile materials                                             22              10,5
                   II . Other                                                                      24                 8
l              B. Other :                                                                      l\
                    I. Garments of textile fabric of heading No 59.08 , 59.11 or 59.12 :                   l
                        a ) Coats                                                                  20                14
                        b ) Other                                                                  20               14
                   II . Other :                                                                ll
                        a ) Aprons , overalls , smock-overalls and other industrial and        lI
I                           occupational clothing ( whether or not also suitable for domestic  II
                            use ):                                                             fl
\                           1.    Of cotton                                                        20               14
                            2.    Of other textile materials                                      20                14
I                       b ) Swimwear:
                            1.    Of man-made textile fibres                                      20                14
                            2.   Of other textile materials                                       20                14
                        c) Bath robes , dressing gowns , bed jackets and similar indoor wear :
                            1.   Of man-made textile fibres                                       20                14
\\                          2 . Of cotton                                                         20                14
I-I                         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
Il                          3.   Of other textile materials                                       20                14
                        e ) Other :
                            1 . Jackets (excluding waister jackets) and blazers:
                                 aa )  Of wool or of fine animal hair                             20                14
II                               bb )  Of man-made textile fibres                                 20                14
Il                              cc)    Of cotton                                                  20                14
                                dd )   Of other textile materials                                 20                14
    X
                            2 . Coats and raincoats ; cloaks and capes :
II                              aa ) Of wool or of fine animal hair                               20                14
Il                              bb ) Of man-made textile fibres :
                                       11 . Of a weight , per garment , of 1 kg or less           20                14
                                       22 . Other                                                 20                14
 ---pagebreak--- 9 . 12 . 85                                 Official Journal of the European Communities                            No L 331 / 247
                                                                                                               Rate of duty
     Heading                                                Description
      number                                                                                           Autonomous      Conventional
                                                                                                           %                %
         1                                                      2                                           3               4
      61.02     B.    II . e) 2 . cc) Of cotton :
     (cont'd)                             11 . Of a weight, per garment, of 1 kg or less                   20               14
                                          22 .   Other                                                     20               14
                                   dd ) Of other textile materials                                      '  20               14
I                              3 . Suits and co-ordinate suits ( excluding ski suits ), and costumes :
l                                  aa ) Of wool or of fine animal hair                                     20               14
\                                  bb ) Of man-made textile fibres                                         20               14
I                                  cc) Of cotton                                                           20               14
I                                  dd ) Of other textile materials                                         20               14
                               4.  Dresses :
I                                  aa )   Of silk or of noil or other waste silk                           20               14
                                   bb )   Of wool or of fine animal hair                                   20               14
I                                  cc)  . Of synthetic textile fibres                                      20               14
I                                  dd )   Of regenerated textile fibres                                    20               14
                                   ee )   Of cotton                                                        20               14
                                   ff)    Of other textile materials                                       20               14
                               5 . Skirts , including divided skirts:
                                   aa ) Of wool or of fine animal hair                                     20               14
                                   bb ) Of man-made textile fibres                                         20               14
              cc) Ofcotton .....          ........ ..........                                   ..         20               14
                                   dd ) Of other textile materials                                         20               14
                               6.  Trousers and slacks :
I                                  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
I                                  bb )   Of   man-made textile fibres                                     20               14
I                                  cc)    Of   cotton                                                      20               14
I                                  dd )   Of   other textile materials                                     20               14
                               8 . Ski suits consisting of two or three pieces :
II                                 aa ) Of wool or of fine animal hair , of cotton or of man-made      \\
ll                                        textile fibres                                                   20               14
||                                 bb ) Of other textile materials                                         20               14
li                             9 . Other garments :
li                                 aa ) Of wool or of fine animal hair                                     20               14
                                   bb ) Of man-made textile fibres                                         20               14
II                                 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:
I               A. Shirts :
                                                                                                             \
                                                                                                                     II
I                      I. Of synthetic textile fibres                                                      20               13
\                     II . Of cotton                                                                       20               13
                     III . Of other textile materials                                                      20               13
 ---pagebreak---  No L 331 / 248                          Official Journal of the European Communities                              9 . 12 . 85
                                                                                                       Rate of duty
       Heading                                           Description "
        number                                                                                  Autonomous     Conventional
                                                                                                     %               °/o
           1'                                                2                                       3                4
        61.03     B. Pyjamas :
       (cont 'd )       I. Of synthetic textile fibres                                              20                13
                      II . Of cotton                                                                20                13
                     III . Of other textile materials '                                             20                13
                  C. Other :                                                                                 ||
l                       I. Of synthetic textile fibres                                              20                13
I                     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 :              Il
                        I. Of cotton                                                                22                13
                      II . Of other textile materials                                               22                13
                  B. Other :
l                       I. Pyjamas and nightdresses:                                            I
\                          a ) Of synthetic textile fibres                                          22                13
I                          b ) Of cotton                                .                           22                13
I                          c) Of other textile materials                                            22                13
I                    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
        61.06     Shawls, scarves, mufflers; mantillas, veils and the like :
                  A. Of silk or of noil or other waste silk                                         21                 8
li B. Of synthetic textile fibres                                                                   21                 8
ll C. Of regenerated textile fibres                                                                 21                 8
                  D. Of wool or of fine animal hair                                                 21                 8
|                 E. Of cotton                                                                      21                 8
ll                F. Of other textile materials                                                     21                 8
( a ) See Annex .
 ---pagebreak--- 9 . 12 . 85                         Official Journal of the European Communities                            No L 331 / 249
                                                                                                        Rate of duty
     Heading
      number                                       Description                                   Autonomous     Conventional
                                                                                                      %               %
         1                                              2                                             3               4
      61.07  Ties, bow ties and cravats:
I            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, brassieres, braces, suspenders, garters and
             the like ( including such articles of knitted- or crocheted fabric), whether or not
             elastic :
             A. Corselets                                                                            21              6,5
I            B. Corsets                                                                              21              6,5
             C. Girdles and panty-girdles                                                            21              6,5
I            D. Brassieres                                                                           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                                                                         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)                               21              6,3
 ---pagebreak--- No L 331 / 250                                                                                                               9 . 12 . 85
                                            Official Journal of the. European Communities
                                                                 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                                               Description
      number                                                                                             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
                          II . Of other textile materials :                                                          Il
                               a)  Of wool or of fine animal hair:                                                   Il
                                   1 . Wholly of wool or of fine animal hair                                 19                14
                                   2.  Other                                                                 19                14
\                              b) Of synthetic textile fibres                                                19                14
I.                             c) Of regenerated textile fibres                                              19                14
                               d ) Of other textile materials                                                19                14
      62.02        Bed linen, table linen, toilet linen and kitchen linen; curtains and other furnishing
                   articles :                                                                            l
li                 A.   Net curtains :                                                                               \
ll                         I. Of flax or ramie                                               i               22                13
Il                       II . Of other textile materials                                                     22            ■   13
li                 B.   Other :
I·l                        I. Bed linen :
ll                             a ) Of cotton                                                                 22                13
ll                             b ) Of flax or ramie                                          :              22                  13
II                             c) Of other textile materials                                                22                 13
ll                       II . Table linen :
||                             a)  Of cotton :                                                           \
ll                                 1 . Made with yarns of different colours                                 22                 13
Il                                 2.  Printed . . .                                                        22                 13
II                                 3.  Other                                                                22                 13
li                             b) Of flax or ramie                                                          22                 13
II                             c) Of other textile materials                    ;                           22                 13
 ---pagebreak--- 9 . 12 . 85                            Official Journal of the European Communities                         No L 331 / 251
                                                                                                        Rate of duty
     Heading
      number                                          Description                                Autonomous     Conventional
                                                                                                      %               %
         1                                                  2                                         3               4
      62.02   B. III . Toilet linen and kitchen linen :
     (cont'd)           a ) Of cotton :                                                          IlII
                            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 II
I                           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 :"                                                                   l\
\                       a ) Of flax or of sisal                                                      10              5,3
                        b) Other                                                                     19              6,2
\                  II . Other:                                                                   l
l                       a ) Of cotton                     .                                          19              7,2
li                      b) Of fabric of synthetic textile fibres :                               I
li                          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 :                                                                     1
l.\                 I. Tarpaulins , sails , awnings ( other than caravan awnings ) and sunblinds     19               14
                   II . Tents ( including caravan awnings )                                          19              14
Il               III . Pneumatic mattresses                                      •                   19              14
                 IV . Other camping goods www                                                        19              14
              B. Of other textile materials :           '                                        l
                    I. Tarpaulins, sails , awnings (other than caravan awnings) and sunblinds:
II                      a ) Of synthetic textile fibres                                              19               14
                        b ) Of other textile materials                                               19               14
 ---pagebreak--- No L 331 / 252                                  Official Journal of the European Communities                                                              9 . 12 . 85
                                                                                                                                            Rate of duty
    Heading
     number                                                       Description                                                      Autonomous         Conventional
                                                                                                                                                            0/
                                                                                                                                        %                    /o
         l                                                             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
                     G. 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--- 9 . 12 . 85                         Official Journal of the European Communities                             No L 331 / 253
                                                        CHAPTER 63
                             OLD CLOTHING AND OTHER TEXTILE ARTICLES : RAGS
                                              i
                                                                                                         Rate of duty
     Heading
     number                                        Description                                   Autonomous      Conventional
                                                                                                     %                 %
         1                                              2                                            .3                4
      63.01  Clothing, clothing accessories, travelling rugs and blankets, household linen and
             furnishing articles (other than articles falling within heading No 58.01 , 58.02 or
             58.03 ), of textile materials, footwear and headgear of any material, showing
             signs of appreciable wear and imported in bulk or in bales, sacks or similar bulk
             packings:
\            A. Used clothing                                                                        18               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
                                                                                                                           r
 ---pagebreak---  No L 331 / 254                             Official Journal of the European Communities                                     9 . 12 . 85
                                                              SECTION XII
   FOOTWEAR, HEADGEAR, UMBRELLAS, SUNSHADES, WHIPS, RIDING-CROPS AND PARTS THEREOF;
                  PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS;
                                                    ARTICLES OF HUMAN HAIR
                                                               CHAPTER 64
                                FOOTWEAR, GAITERS AND THE LIKE ; PARTS OF SUCH ARTICLES
Notes
 1 . This Chapter does not cover:
       ( a ) Footwear , without applied soles , knitted or crocheted ( heading No 60.03 ) or of other textile fabric ( except felt
             or bonded fibre or similar bonded yarn fabrics ) (heading No 62.05 );
       (b ) Old footwear falling within heading No 63.01 ;
       ( c) Articles of asbestos ( heading No 68.13 );
       (d ) Orthopaedic footwear or other orthopaedic appliances , or parts thereof ( heading No 90.19 ); or
       (e) Toys and skating boots with skates attached ( Chapter 97 ).
2 . For the purposes of headings Nos 64.05 and 64.06 , the expression "parts" is to be taken not to include pegs , boot
       protectors , eyelets , boot hooks , buckles , ornaments , braid , laces , pompons or other trimmings (which are to be
       classified in their appropriate headings) or buttons or other goods falling within heading No 98.01 .
3 . For the purposes of heading No 64.01 , the expression "rubber or artificial plastic material" is to be taken to include
       any textile fabric coated or covered externally with one or both of those materials .
                                                                                                                 Rate of duty
        Heading                                           Description
         number                                                                                           Autonomous     Conventional
                                                                                                              %                %
             1                                                 2                                               3                4
          64.01       Footwear with outer soles and uppers of rubber or artificial plastic material . .       20                20
          64.02       Footwear with outer soles of leather or composition leather; footwear (other than­
                      footwear falling within heading No 64.01 ) with outer soles of rubber or artificial
                      plastic material :
                      A. Footwear with uppers of leather                                                      20                 8
                      B.   Other                                                                              20               (a)
         64.03        Footwear with outer soles of wood or cork                                               18               5,8
( a ) See Annex .
 ---pagebreak--- 9 . 12 . 85                        Official Journal of the European Communities                            No L 331 / 255
                                                                                                       Rate of duty
     Heading
      number                                     Description                                    Autonomous     Conventional
                                                                                                    %               %
         1                                            2                                              3               4
      64.04  Footwear with outer soles of other materials                                           18              4,9
      64.05  Parts of footwear, removable in-soles, hose protectors and heel cushions , of any
             material except metal :
             A. Assemblies of uppers affixed to inner soles or to other sole components , but
                 without outer soles                                                                18              5,8
             B. Other                                                                               16              4,6
      64.06  Gaiters, spats, leggings, puttees, cricket pads, shin-guards and similar articles,
             and parts thereof                                                                      19               6
 ---pagebreak--- No L 331 / 256                              Official Journal of the European Communities                                     9 . 12 . 85
                                                               CHAPTER 65
                                                   HEADGEAR AND PARTS THEREOF
Notes
1 . This Chapter does not cover :
    ( a ) Old headgear falling within heading No 63.01 ;
    ( b ) Hair nets of human hair ( heading No 67.04 );
    ( c) Asbestos headgear ( heading No 68.13 ); (3r
    ( 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
      number     j                                        Description                                    Autonomous     Conventional
                                                                                                              %               %
          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                                                                               n                5,3
      65.02         Hat-shapes , plaited or made from plaited or other strips of any material, neither
                    blocked to shape nor with made brims:
                    A. Of wood shavings or strips, straw , bark , esparto , aloe, Manila hemp ( abaca ),
                         sisal or other unspun vegetable fibres                                               8              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
Il                  B.   Lined or trimmed :
                           I. Of fur felt or of felt of wool and fur                                         17                10
                          II . Other                                                                         17                 6
 ---pagebreak--- 9 . 12 . 85                            Official Journal of the European Communities                            No L 331 / 257
\                                                                                                          Rate of duty
     Heading                                        Description
     number                                                                                         Autonomous     Conventional
                                                                                                         %               %
         1                                               2                                               3               4
      65.04  Hats and other headgear, plaited or made from plaited or other strips of any
             material, whether or not lined or trimmed :
             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--- No L 331 / 258                           Official Journal of the European Communities                                  9 . 12 . 85
                                                           CHAPTER 66
               UMBRELLAS, SUNSHADES , WALKING-STICKS , WHIPS, RIDING-CROPS AND PARTS THEREOF
Notes
1 . This Chapter does not cover:
    ( a ) Measure walking-sticks or the like ( heading No 90.16 );
    ( b) Firearm-sticks , sword-sticks , loaded walking-sticks or the like ( Chapter 93 ); or
    ( c) Goods falling within Chapter 97 ( for example , toy umbrellas and toy sunshades).
2 . Heading No 66.03 is to be taken not to apply to parts , trimmings or accessories of textile material , nor to covers ,
    tassels , thongs , umbrella cases or the like , of any material . Such goods imported with , but not fitted to , articles
    falling within heading No 66.01 or 66.02 are to be classified separately and are not to be treated as forming part of
    those articles .
                     •
                                                                                                          Rate of duty
      Heading
      number                                          Description                                  Autonomous     Conventional
                                                                                                       %                %
          1                                               2                                             3                4
       66.01       Umbrellas and sunshades (including walking-stick umbrellas, umbrella tents, and
                   garden and similar umbrellas)                                                       20                 8
       66.02       Walking-sticks ( including climbing-sticks and seat-sticks), canes, whips,
                   riding-crops and the like                                                           17               4,9
       66.03       Parts, fittings, trimmings and accessories of articles falling within heading
                   No 66.01 or 66.02 :
Il                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--- 9 . 12 . 85                               Official Journal of the European Communities                            No L 331 / 259
                                                              CHAPTER 67
                  PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN;
                                       ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
Notes
1 . This Chapter does not cover:
     ( a ) Straining cloth of human hair (heading No 59.17 );
     (b ) Floral motifs of lace , of embroidery or other textile fabric ( Section XI);
     (c) Footwear ( Chapter 64 );
     (d) Headgear (Chapter 65 );
     (e ) Powder-puffs (heading No 96.05 ) or hair sieves ( heading No 96.06 ); or
     (f) Toys , sports requisites or carnival articles (Chapter 97).
2 . Heading No 67.01 is to be taken not to apply to :
    ( a ) Goods ( for example , bedding) in which feathers or down constitute only filling or padding;
    ( b ) Articles of apparel and accessories thereto in which feathers or down constitute no more than mere trimming or
           padding; or
     (c) Artificial flowers or foliage or parts thereof or made up articles of heading No 67.02
3 . Heading No 67.02 is to be taken not to apply to:
     ( a) Articles of glass ( Chapter 70 );
    ( b ) Artificial flowers , foliage or fruit of pottery , stone , metal , wood or other materials , obtained in one piece by
           moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by
           binding , glueing or similar methods .
                                                   '
                                                                                                              Rate of duty
       Heading
       number                                            Description                                   Autonomous     Conventional
                                                                                                           %               %
           1                                                 2                                              3               4
        67.01        Skins and other parts of birds with their feathers or down , feathers, parts
                     of feathers, down, and articles thereof (other than goods falling within heading
                     No 05.07 and worked quills and scapes):
                     A. Skins and other parts of birds with their feathers or down; feathers, parts of
                          feathers and down                                                                15              5,1
                      B.  Other .                                  ;                                       22              5,8
 ---pagebreak--- No L 331 / 260                        Official Journal of the European Communities                                      9 . 12 . 85
\                                                                                                           Rate of duty
   Heading                                           Description
    number                                                                                          Autonomous      Conventional
                                                                                                         %                %
      1                                                   2                                               3                4
    67.02      Artificial flowers, foliage or fruit and parts thereof; articles made of artificial
               flowers, foliage or fruit:
               A. Artificial flowers, foliage or fruit and parts thereof:
                     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--- 9 . 12 . 85                            Official Journal of the European Communities                         No L 331 / 261
                                                        SECTION XIII
                    ARTICLES OF STONE, OF PLASTER, OF CEMENT, OF ASBESTOS, OF MICA
                AND OF SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
                                                         CHAPTER 68
        ARTICLES OF STONE , OF PLASTER, OF CEMENT, OF ASBESTOS, OF MICA AND OF SIMILAR MATERIALS
Notes
1 . This Chapter does not cover:                                                 '
    ( a ) Goods falling within Chapter 25 ;
    ( b ) Coated or impregnated paper falling within heading No 48.07 ( for example , paper coated with mica powder or
          graphite , bituminised or asphalted paper);
    (c) Coated or impregnated textile fabric falling within Chapter 59 ( for example, mica-coated fabric, bituminised or
          asphalted fabric);
    ( d) Articles falling within Chapter 71 ;
    (e) Tools or parts of tools , falling within Chapter 82 ;
    ( f) Lithographic stones of heading No 84.34 ;
    (g) Electrical insulators (heading No 85.25 ) or fittings of insulating material falling within heading No 85.26 ;
    ( h ) Dental burrs (heading No 90.17);
    (ij ) Goods falling within Chapter 91 (for example, clocks and clock cases);
    ( k) Goods falling within heading No 95.08 , if made of materials specified in Note 2 ( b) to Chapter 95 ;
    (1 ) Articles falling within Chapter 97 (for example, toys , games and sports requisites );
    (m) Goods falling within heading No 98.01 (for example, buttons), No 98.05 ( for example , 'slate pencils) or
          No 98.06 ( for example , drawing slates); or
    ( n ) Works of art, collectors' pieces or antiques ( Chapter 99 ).
2 . In heading No 68.02 the expression "worked monumental or building stone" is to be taken to apply not only to the
    varieties of stone referred to in headings Nos 25.15 and 25.16 but also to all other natural stone (for example,
    quartzite , flint, dolomite and steatite) similarly worked ; it is, however, to be taken not to apply to slate.
 ---pagebreak--- No L 331 / 262                           Official Journal of the European Communities                                9 . 12 . 85
\\                                                                                                       Rate of duty
   Heading
    number                                              Description                               Autonomous     Conventional
                                                                                                       %                %
       1                                                    2                                          3                 4
     68.01     Road and paving setts, curbs and flagstones, of natural stone (except slate) . . .      4                2,2
     68.02     Worked monumental or building stone, and articles thereof ( including mosaic
               cubes), other than goods falling within heading No 68.01 or within Chapter
               69 :
               A. Worked monumental or building stone:
                      I. Simply cut or sawn , with a flat or even surface:
                          a ) Calcareous stone or alabaster                                           10                5,3
                          b ) Other stone :
                              1 . Flint for lining grinders                                            6               Freq
                              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--- 9 . 12 . 85                                          Official Journal of the European Communities                                                         No L 331 / 263
                      \                                                                                                                              Rate of duty
      Heading
      number                                                            Description                                                       Autonomous          Conventional
                                                                                                                                                 %               '   %
          1                                                                  2                                                                   3                    4
       68.06            Natural or artificial abrasive powder or grain, on a base of woven fabric, of
                        paper, of paperboard or of other materials, whether or not cut to shape or sewn
                        or otherwise made up                                                                                                    11                   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 substance^                                                           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--- No L 331 / 264                                 Official Journal of the European Communities                                                            9 . 12 . 85
\\                                                                                                                                        Rate of duty
    Heading                                                      Description
    number                                                                                                                      Autonomous         Conventional
                                                                                                                                      %                  %
       1                                                              2                                                                3                  4
     68.14          Friction material (segments, discs, washers, strips, sheets, plates, rolls and the
                    like) of a kind suitable for brakes, for clutches or the like, with a basis of
                    asbestos, other mineral substances or of cellulose, whether or not combined with
                    textile or other materials :
                    A. With a basis of asbestos or other mineral substances , for use in civil air­
                         craft ( a )                                                                                                 20                 Free
                    B. Other                                                                                                         20                  5,3
     68.15          Worked mica and articles of mica, including bonded mica splittings on a support
                    of paper or fabric (for example, micanite and micafolium):
li                  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
                    elsewhere specified or included:
li                  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--- 9 . 12 . 85                               Official Journal of the European Communities                                  No L 331 / 265
                                                              CHAPTER 69
                                                         CERAMIC PRODUCTS
Notes
1 . The headings of this Chapter are to be taken to apply only to ceramic products which have been fired after shaping.
    Headings Nos 69.04 to 69.14 are to be taken to apply only to such products other than heat-insulating goods and
    refractory goods .
2 . This Chapter does not cover:
    ( a ) Goods falling within Chapter 71 ( for example , imitation jewellery);
    ( b ) Cermets falling within heading No 81.04 ;
    (c) Electrical insulators ( heading No 85.25 ) or fittings of insulating material falling within heading No 85.26 ;
    ( d) Artificial teeth ( heading No 90.19 );
    (e) Goods falling within Chapter 91 (for example , clocks and clock cases);
    (f) Articles falling within Chapter 97 (for example, toys, games and sports requisites);
    (g) Smoking pipes , buttons or other articles falling within Chapter 98 ; or
    (h) Original statuary, collectors' pieces or antiques (Chapter 99).
\                                                                                                                  Rate of duty
      Heading
      number                                             Description                                     Autonomous        Conventional
                                                                                                               %                %
          1                                                  2                                                 3                 4
                                I. HEAT-INSULATING AND REFRACTORY GOODS
       69.01        Heat-insulating bricks, blocks, tiles and other heat-insulating goods of siliceous
                    fossil meals or of similar siliceous earths (for example, kieselguhr, tripolite or
                    diatomite):
                    A. Bricks weighing more than 650 kg / m 3                                                 10                3,8
                                                                                                            subject
                                                                                                          to a min.
                                                                                                        of 0,50 ECU
                                                                                                         per 100 kg
                                                                                                             gross
                    B.   Other                                                                                10                 5
                                                                                                            subject
                                                                                                          to a min.
                                                                                                        of 0,50 ECU
                                                                                                         per 100 kg
                                                                                                             gross
       69.02        Refractory bricks, blocks, tiles and similar refractory constructional goods, other
                    than goods falling within heading No 69.01 :
                    A. With a basis of magnesite, dolomite or chromite                                        10                 4
                                                                                                           Subject
                                                                                                          to a min.
                                                                                                        of 1,10 ECU
                                                                                                         per 100 kg
                                                                                                             gross
 ---pagebreak--- No L 331 / 266                         Official Journal of the European Communities                                          9 . 12 . 85
1I                                                                                                              Rate of duty
   Heading
    number                                             Description                                     Autonomous       Conventional
                                                                                                            %                 %
       1                                                   2                                                 3                 4
    69.02      B. Other                                                                                     10                  4
   (cont'd)                                                                                              subject
                                                                                                        to a min.
                                                                                                      of 0,70 ECU
                                                                                                       per 100 kg
                                                                                                          gross
    69.03      Other refractory goods (for example, retorts, crucibles, muffles, nozzles, plugs,
               supports , cupels , tubes , pipes, sheaths and rods ), other than goods falling within
               heading No 69.01 :
               A. With a basis of graphite or other forms of carbon                  ......                 18                  8
               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):
II             A. Common pottery                                                                            7                 3,5
               B. Other                                                                                    16                   8
    69.07      Unglazed setts, flags and paving, hearth and wall tiles:
               A. Tiles , cubes and similar articles for mosaics , whether or not rectangular ,
                   which are capable of being enclosed in a square the side of which does not
                   exceed 5 cm                                                                             18                  8
               B. Other :
                     I. Common pottery                                                                     18                  8
                    II . Other                                                                             18                  8
    69.08      Glazed setts , flags and paving, hearth and wall tiles :
               A. Tiles, cubes and similar articles for mosaics, whether or not rectangular,
                   which are capable of being enclosed in a square the side of which does not
                   exceed 5 cm                                                                             18                  9
 ---pagebreak--- 9 . 12 . 85                         Official Journal of the European Communities                                   No L 331 / 267­
                                                                                                              Rate of duty
     Heading
      number                                        Description                                     Autonomous        Conventional
                                                                                                           %                %
         1                                              2                                                  3                 4
      69.08   B. Other :
     (cont'd)                                                                                                                 8
                     I. Common pottery                                                                    18
                   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
                                                              t
      69.11   Tableware and other articles of a kind commonly used for domestic or toilet
              purposes, of porcelain or china (including biscuit porcelain and parian):
              A. White or single-coloured                                                               ' 27               13,5
                                                                                                       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--- • No L 331 / 268                      Official Journal of the European Communities                                     9 . 12 . 85
                                                                                                           Rate of duty
     Heading                                       Description
     number                                                                                      Autonomous        Conventional
                                                                                                       %                 %
        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
 ---pagebreak--- 9 . 12 . 85                                Official Journal of the European Communities                       No L 331 / 269
                                                              CHAPTER 70
                                                       GLASS AND GLASSWARE
Notes
1 . This Chapter does not cover:
    ( a ) Ceramic enamels ( heading No 32.08 );
    ( b) Goods falling within Chapter 71 ( for example, imitation jewellery);
    ( c) Electrical insulators (heading No 85.25 ) or fittings of insulating material falling within heading No 85.26 ;
    (d) Hypodermic syringes , artificial eyes , thermometers , barometers , hydrometers , optically worked optical elements
          or other articles falling within Chapter 90 ;
    (e) Toys, games , sports requisites , Christmas tree ornaments or other articles falling within Chapter 97 (excluding
          glass eyes without mechanisms for dolls or for other articles of Chapter 97); or
    (f) Buttons , fitted vacuum flasks , scent or similar sprays or other articles falling within Chapter 98 .
2 . The reference in heading No 70.07 to "cast, rolled , drawn or blown glass ( including flashed or wired glass) cut to
    shape other than rectangular shape, or bent or otherwise worked (for example , edge worked or engraved), whether
    or not surface ground or polished" is to be taken to apply to articles made from such glass , provided they are not
 .  framed or fitted with other materials .
3 . For the purposes of heading No 70.20 , the expression "wool" means :
    ( a) Mineral wools with a silica ( Si02 ) content not less than 60% by weight;
    ( b ) Mineral wools with a silica (Si02 ) content less than 60% but with an alkaline oxide (K20 and / or Na20 )
          content of more than 5% by weight or a boric oxide (B20 3 ) 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
       number                                            Description                              Autonomous      Conventional
                                                                                                      %                 %
          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--- No L 331 / 270                                        Official Journal of the European Communities                                                                   9 . 12 . 85
                       \                                                                                                                               Rate of duty
       Heading                                                          Description
       number                                                                                                                               Autonomous          Conventional
                                                                                                                                                   %                   %'
           1                                                                  2                                                                     3                   4
        70.03            Glass in balls, rods and tubes, unworked (not being optical glass):                                            Ii
                         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:
li                       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--- 9 . 12 . 85                           Official Journal of the European Communities                               No L 331 / 271
                                                                                                             Rate of duty
     Heading
     number                                         Description                                     Autonomous       Conventional
                                                                                                          %                %
         1                                              2                                                  3                4
      70.11  Glass envelopes (including bulbs and tubes) for electric lamps, electronic valves or
             the like                                 .                                                   18                7
      70.12  Glass inners for vacuum flasks or for other vacuum vessels :
             A. Unfinished                                                                                21               6,3
             B. Finished                                                                                  25              12,5
      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 of a kind used for
             sunglasses but excluding glass suitable for corrective lenses), curved, bent,
             hollowed and the like; glass spheres and segments of spheres, of a kind used for
             the manufacture of clock and watch glasses and the like                                      19               5,1
      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--- No L 331 / 272                                     Official Journal of the European Communities                                                            9 . 12 . 85
ll                                                                                                                                           Rate of duty
     Heading
      number                                                       Description                                                    Autonomous           Conventional
                                                                                                                                         %                    %
         1                                                              2                                                                3                    4
      70.19             Glass beads, imitation pearls, imitation precious and semi-precious stones,
                        fragments and chippings, and similar fancy or decorative glass smallwares, and
                        articles of glassware made therefrom; glass cubes and small glass plates, whether
                        or not on a backing, for mosaics and similar decorative purposes; artificial eyes of
                        glass, including those for toys but excluding those for wear by humans;
                        ornaments and other fancy articles of lamp-worked glass; glass grains;
                        A. Glass beads , imitation pearls , imitation precious and semi-precious stones ,
                             and similar fancy or decorative glass smallwares , not mounted , set or strung,
                             but including ungraded goods temporarily strung for convenience of
                             transport; glass grains:
                               I. Glass beads :
                                   a) Cut and mechanically polished                                                                    Free                4,1 ( 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 )
                                   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
       52 tonnes , to be granted by the competent authorities .
 ---pagebreak--- 9 . 12 . 85                               Official Journal of the European Communities                          No L 331 / 273
                                                           SECTION XIV
                        PEARLS, PRECIOUS AND SEMI-PRECIOUS STONES, PRECIOUS METALS,
                                 ROLLED PRECIOUS METALS, AND ARTICLES THEREOF;
                                                IMITATION JEWELLERY; COIN
                                                            CHAPTER 71
             PEARLS , PRECIOUS AND SEMI-PRECIOUS STONES , PRECIOUS METALS, ROLLED PRECIOUS METALS ,
                                       AND ARTICLES THEREOF, IMITATION JEWELLERY
Notes
1 . Subject to Note 1 ( a ) to Section VI and except as provided below , all articles consisting wholly or partly :
    ( a ) Of pearls or of precious or semi-precious stones ( natural , synthetic or reconstructed), or
    ( b ) Of precious metal or of rolled precious metal ,
    are to be classified within this Chapter and not within any other Chapter .
2 . ( a ) Headings Nos 71.12 , 71.13 and 71.14 do not cover articles in which precious metal or rolled precious metal is
            present as minor constituents only , such as minor fittings or minor ornamentation ( for example , monograms ,
            ferrules and rims), and paragraph ( b ) of the foregoing Note does not apply to such articles .
    ( b) Heading No 71.15 does not cover articles containing precious metal or rolled precious metal (other than as
            minor constituents ).
3 . This Chapter does not cover :
    ( a) Amalgams of precious metal , and colloidal precious metal ( heading No 28.49 );
    ( b ) Sterile surgical suture materials , dental fillings and other goods falling in Chapter 30 ;
    (c) Goods falling in Chapter 32 ( for example , lustres );
    (d) Handbags and other articles falling within heading No 42.02 or 42.03 ;
    ( e) Goods of heading No 43.03 or 43.04 ;
    ( f) Goods falling within Section XI ( textiles and textile articles);
    (g) Footwear ( Chapter 64) and headgear ( Chapter 65 );
    (h ) Umbrellas , walking-sticks and other articles falling within Chapter 66 ;
    ( ij ) Coin ( Chapter 72 or 99 );
    (k) Abrasive goods falling within headings Nos 68.04 and 68.06 or Chapter 82 , containing dust or powder of
            precious or semi-precious stones (natural or synthetic); goods of Chapter 82 with a working part of precious or
          • semi-precious stones ( natural , synthetic or reconstructed ) - on a support of base metal ; machinery , mechanical
            appliances and electrical goods , and parts thereof, falling within Section XVI , not being such articles wholly of
            precious or semi-precious stones ( natural , synthetic or reconstructed );
 ---pagebreak--- No L 331 / 274                            Official Journal of the European Communities                                     9 . 12 . 85
    (1 ) Goods falling within Chapter 90 , 91 or 92 (scientific instruments , clocks and watches, or musical
           instruments );
    ( m ) Arms or parts thereof ( Chapter 93 );
    ( n ) Articles covered by Note 2 to Chapter 97 ;
    ( o ) Articles falling within headings of Chapter 98 other than headings Nos 98.01 and 98.12 ; or
    (p) Original sculptures and statuary (heading No 99.03 ), collectors' pieces ( heading No 99.05 ) and antiques of an
           age exceeding 100 years ( heading No 99.06 ), other than pearls or precious or semi-precious stones .
4 . ( a ) The expression "pearls" is to be taken to include cultured pearls .
    ( b ) The expression "precious metal" means silver , gold , plantinum and other metals of the platinum group .
    (c) The expression "other metals of the platinum group" means iridium , osmium , palladium , rhodium and
          ruthenium .
5 . For the purposes of this Chapter, any alloy (including a sintered mixture and an intermetallic compound)
    containing precious metal is to be treated as an alloy of precious metal if, and only if, any one precious metal
    constitutes as much as 2 % , by weight , of the alloy . Alloys of precious metal are to be classified according to the
    following rules :
    ( a) An alloy containing 2 % or more, by weight , of platinum is to be treated only as an alloy of platinum ;
    (b) An alloy containing 2 % or more , by weight, of gold but no platinum , or less than 2 % , by weight, of platinum ,
          is to be treated only as an alloy of gold ;
    ( c) Other alloys containing 2 % or more , by weight , of silver are to be treated as alloys of silver .
    For the purposes of this Note , metals of the platinum group are to be regarded as one metal and are to be treated as
    though they were platinum .
6 . Except where the context otherwise requires , any reference in these Notes or elsewhere in the Tariff to precious
    metal or to any particular precious metal is to be taken to include a reference to alloys treated as alloys of precious
    metal or of the particular metal in accordance with the rules in Note 5 above, but not to rolled precious metal or to
    base metal or non-metals coated or plated with precious metal .
7 . The expression "rolled precious metal" means material made with a base of metal upon one or more surfaces of
    which there is affixed by soldering , brazing , welding , hot-rolling or similar mechanical means a covering of
    precious metal . The expression is also to be taken to cover base metal inlaid with precious metal .
8 . For the purposes of heading No 71.12 , the expression "articles of jewellery" means :
    ( a) Any small objects of personal adornment (gem-set or not) ( for example, rings, bracelets , necklaces, brooches,
          ear-rings , watch-chains , fobs , pendants , tie-pins , cuff-links , dress-studs , religious or other medals and insignia );
          and
    ( b ) Articles of personal use of a kind normally carried in the pocket , in the handbag or on the person ( such as
          cigarette cases , powder boxes , chain purses , cachou boxes ).
 ---pagebreak--- 9 . 12 . 85                                 Official Journal of the European Communities                         No L 331 / 275
  9 . For the purposes of heading No 71.13 , the expression "articles of goldsmiths' or silversmiths' wares" includes such
      articles as ornaments , tableware , toilet-ware, smokers' requisites and other articles of household , office or
      religious use .
10 . For the purposes of heading No 71.16 , the expression "imitation jewellery" means articles of jewellery within the
      meaning of paragraph ( a) of Note 8 above ( but not including buttons , studs , cuff-links or other articles of heading
      No 98.01 or dress combs , hair-slides or the like of heading No 98.12 ), not incorporating pearls , precious or
      semi-precious stones (natural , synthetic or reconstructed ) nor (except as plating or as minor constituents) precious
      metal or rolled precious metal , and composed :
      ( a ) Wholly or partly of base metal , whether or not plated with precious metal ; or
      (b ) Of a least two materials ( for example , wood and glass , bone and amber, mother of pearl and artificial plastic
             material ), no account being taken of materials ( for exafnple , necklace strings ) used only for assembly .
11 . Cases , boxes and similar containers imported with articles of this Chapter are to be classified with such articles if
      they are of a kind normally sold therewith . Cases, boxes and similar containers imported separately are to be
      classified under their appropriate headings .
Additional Note
For the purposes of heading No 71.11 , the expression "goldsmiths ', silversmiths ' and jewellers ' sweepings, residues,
lemels, and other waste and scrap, of precious metal" means products fit only for the recovery of the metal orfor use in
the manufacture of chemicals.
I                                                                                                            Rate of duty
      Heading
      number                                              Description                                Autonomous      Conventional
                                                                                                         %                 %
           1                                                   2                                          3                4
                               I. PEARLS AND PRECIOUS AND SEMI-PRECIOUS STONES
       71.01        Pearls, unworked or worked, but not mounted, set or strung (except ungraded
                    pearls temporarily strung 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                          I. For industrial uses :
                                a) Articles ofpiezo-electric quartz                                       5               2 ,9
I                               b)  Other                                                                 8               3,2
                          II . For other uses                                        :                  Free              Free
       71.03        Synthetic or reconstructed precious or semi-precious stones, unworked, cut or
                    otherwise worked , but not mounted , set or strung ( except ungraded stones
                    temporarily strung for convenience of transport):
                    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--- No L 331 / 276                           Official Journal of the European Communities                                9 . 12 . 85
I\                                                                                                       Rate of duty
   Heading
    number                                              Description                             Autonomous       Conventional
                                                                                                    ' %                  %
      1                                                     2                                          3                 4
                         II . PRECIOUS METALS AND ROLLED PRECIOUS METALS ,                      II
                          UNWROUGHT, UNWORKED OR SEMI-MANUFACTURED
                                                                                                II
    71.05      Silver including silver gilt and platinum-plated silver, unwrought or semi­
               manufactured :
               A. Unwrought                                                                        Free                Free
               B. Bars , rods , wire and sections ; plates , sheets and strips                        4                 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 :          I\
               A. Unwrought                                                                        Free                Free
II             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       Platinum and other metals of the platinum group, unwrought or semi­
               manufactured :
               A. Platinum and platinum alloys:
II                   I. Powders                                                                    Free               Free
                    II . Other :
II                        a ) Unwrought                                                           Free                Free
\\                        b ) Semi-manufactured :                                                             I
II                             1 . Bars , rods , wire and sections ; plates , sheets and strips       2                 0,9
Il                             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:
Il                   I. Powders . . . .'                                                          Free                Free
Il                  II . Other :                                                                              Il
Il                        a ) Unwrought . . .'                                                    Free                Free
                          b ) Semi-manufactured                                                      4                   2
 ---pagebreak--- 9 . 12 . 85                             Official Journal of the European Communities                            No L 331 / 277
                                                                                                            Rate of duty
     Heading
      number                                          Description                                   Autonomous      Conventional
                                                                                                         %                  %
         1                                                2   -                                          3                  4
      71.10  Rolled platinum or other platinum group metals, on base metal or precious metal,
             unworked or semi-manufactured                                                               7                 2,9
      71.11  Goldsmiths', silversmiths' and jewellers' sweepings , residues , lemels , and other
             waste and scrap , of precious metal                                                       Free               Free
                     III . JEWELLERY , GOLDSMITHS' AND SILVERSMITHS' WARES
                                             AND OTHER ARTICLES
      71.12  Articles of jewellery and parts thereof, of precious metal or rolled precious
             metal :
li           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
                                                          i
      71.14  Other articles of precious metal or rolled precious metal:
I            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 ):
I            A. Articles consisting of, or incorporating , pearls :                                               ||
                     I. Necklaces, bracelets and other articles , of pearls , simply strung without
                          fasteners or other accessories                                               Free               Free
I                   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:
I            A.   Of base metal                                                                         22                 8,5
             B.   Other                                                                                 22                 6,7
 ---pagebreak--- No L 331 / 278                    Official Journal of the European Communities                     9 . 12 . 85
                                                      CHAPTER 72 ■
                                                           COIN
Note
This Chapter does not cover collectors' pieces ( heading No 99.05 ).
                                                                                       Rate of duty
    Heading
    number                                       Description                   Autonomous      Conventional
                                                                                   %                 %
       1                                             2                              3                 4
     72.01
              Coin . . .                                                          Free              Free
 ---pagebreak--- 9 . 12 . 85                             Official Journal of the European Communities                          No L 331 / 279
                                                          SECTION XV
                                    BASE METALS AND ARTICLES OF BASE METAL
Notes
1 . This Section does not cover :
    ( a) Prepared paints , inks or other products with a basis of metallic flakes or powder falling within heading
           No 32.08 , 32.09 , 32.10 or 32.13 ;
    ( b) Ferro-cerium or other pyrophoric alloys (heading No 36.08 );
    ( c) Headgear or parts thereof falling within heading No 65.06 or 65.07 ;
    ( d ) Umbrella frames and other goods of heading No 66.03 ;
    ( e) Goods falling within Chapter 71 ( for example , precious metal alloys , rolled precious metal and imitation
           jewellery);
    (f) Articles falling within Section XVI (machinery, mechanical appliances and electrical goods);
    (g) Assembled railway or tramway track ( heading No 86.10 ) or other articles falling within Section XVII (vehicles ,
           ships and boats , aircraft);
    ( h ) Instruments or apparatus of base metal of a kind falling within Section XVIII , including clock and watch
           springs;
    ( ij ) Lead shot prepared for ammunition ( heading No 93.07 ) or other articles falling within Section XIX ( arms and
           ammunition );
    ( k) Articles falling within Chapter 94 ( furniture and mattress supports );
    (1 ) Hand sieves (heading No 96.06 );
    ( m) Articles falling within Chapter 97 (for example , toys , games and sports requisites ); or
    (n) Buttons , pens , pencil-holders , pen nibs or other articles falling within Chapter 98 .
2 . Throughout the Tariff, the expression "parts of general use" means :
    ( a ) Goods described in headings. Nos 73.20 , 73.25 , 73.29 , 73.31 and 73.32 and similar goods of other base
           metals;
    ( b ) Springs and leaves for springs , of base metal , other than clock and watch springs ( heading No 91.11 ); and
    (c) Goods described in headings Nos 83.01 , 83.02, 83.07 , 83.09 , 83.14 and frames and mirrors, of base metal , of
           heading No 83.06 .
    In Chapters 73 to 82 ( but not in heading No 73.29 ) references to parts of goods do not include references to parts
    of general use as defined above .
    Subject to the preceding paragraph and to the Note to Chapter 83 , the headings in Chapters 73 to 81 are to be
    taken not to apply to any goods falling within Chapter 82 or 83 .
3 . Classification of alloys ( other than ferro-alloys and master alloys as defined in Chapters 73 and 74):.
    ( a ) An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of
           the other metals .
    (b ) An alloy composed of base metals of this Section and of elements not falling within this Section is to be treated
           as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of
           the other elements present .
    (c) In this Section the term "alloys" is to be taken to include sintered mixtures of metal powders , heterogeneous
           intimate mixtures obtained by melting (other than cermets) and intermetallic compounds .
 ---pagebreak--- No L 331 / 280                            Official Journal of the European Communities                                9 . 12 . 85
4 . Unless the context otherwise requires , any reference in the Tariff to a base metal is to be taken to include a
     reference to alloys which , by virtue of Note 3 above , are to be classified as alloys of that metal .
5 . Classification of composite articles :
     Except where the headings otherwise require, articles of base metal ( including articles of mixed materials treated as
     articles of base metal under the Interpretative Rules ) containing two or more base metals are to be treated as articles
     of the base metal predominating by weight .
     For this purpose :
     ( a ) Iron and steel , or different kinds of iron or steel , are regarded as one and the same metal ,
     ( b ) An alloy is regarded as being entirely composed of that metal as an alloy of which , by virtue of Note 3 , it is
            classified , and
     ( c) A cermet of heading No 81.04 is regarded as a single base metal .
6 . For the purposes of this Section , the expression "waste and scrap" means waste and scrap metal fit only for the
     recovery of metal or for use in the manufacture of chemicals .
Additional Note
The classification of the goods of this Section shall not be affected by the application of a rough coating (for example,
of grease, oil, tar, red lead or graphite) clearly intended to protect them from rust or other oxidation.
                                                           CHAPTER 73
                                          IRON AND STEEL AND ARTICLES THEREOF
Notes
1 . In this Chapter the following expressions have the meanings hereby assigned to them :
    ( a ) Pig iron and cast iron ( heading No 73.01 ):
           A ferrous product containing, by weight , 1,9 % or more of carbon , and which may contain one or more of the
           following elements within the weight limits specified :
           less than 15 % phosphorus ,
           not more than 8 % silicon ,
           not more than 6 % manganese,                    *
           not more than 30 % chromium ,
           not more than 40 % tungsten ,                                                            -
           and an aggregate of not more than 10 % of other ' alloy elements ( for example , nickel , copper , aluminium ,
           titanium , vanadium , molybdenum).
           However, the ferrous alloys known as "non-distorting tools steels", containing , by weight , 1,9 % or more of
           carbon and having the characteristics of steel , are to be classified as steels , under their appropriate headings .
           (ECSC) Molten pig iron shall be treated as solid pig iron.
    ( b ) I. Spiegeleisen ( heading No 73.01 ):
               A ferrous product containing, by weight , more than 6 % but not more than 30 % of manganese and
               otherwise conforming to the specification at ( a ) above .
 ---pagebreak--- 9 . 12 . 85                                 Official Journal of the European Communities                      No L 331 / 281
           II . (ECSC) Haematite pig iron and cast iron (foundry or steel-making iron) (heading No 73.01 ):
                A ferrous product which may contain, by weight, not more than 0,50 % of phosphorus as well as silicon
                and manganese up to the maximum proportions specified in Note 1 (a).
          III . (ECSC) Phosphoric iron (including ferro-phosphorus) (heading No 73.01 ):
                 A ferrous product which may contain, by weight, more than 0,50 % but less than 15 % of phosphorus as
                 well as silicon and manganese up to the maximum proportions specified in Note 1 (a).
          Haematite pig iron and cast iron, and phosphoric iron may also contain, by weight, taken separately or
          together, not more than:
          0,30 % nickel,            .                                       •
                                                                                         •>
          0,20 % chromium ,
          0,30 % copper,
          and 0, 1 0 % of each of the other alloy elements (for example, aluminium, titanium, vanadium, molybdenum,
          tungsten).
          Phosphoric iron containing, by weight, 15 % or more of phosphorus falls within heading No 28.55
          (phosphides).
    (c) Ferro-alloys (heading No 73.02):
          Alloys of iron (other than master alloys as defined in Note 1 to Chapter 74) which are not usefully malleable
          and are commonly used as raw material in the manufacture of ferrous metals and which contain , by weight,
          separately or together :
          more than 8 % of silicon , or
          more than 30 % of manganese , or
          more than 30 % of chromium , or
          more than 40 % of tungsten , or
          a total of more than 10 % of other alloy elements ( aluminium , titanium , vanadium , copper, molybdenum ,
          niobium or other elements , subject to a maximum content of 10 % in the case of copper),
          and which contain , by weight, not less than 4 % in the case of ferro-alloys containing silicon , not less than 8 %
          in the case of ferro-alloys containing manganese but no silicon or not less than 10 % in other causes , of the
          element iron .
     ( d) Alloy steel ( heading No 73.15 ):
          Steel containing, by weight , one or more elements in the following proportions :
          more than 2 % of manganese and silicon , taken together , or
          2,00 % or more of manganese , or
          2,00 % or more of silicon , or
          0,50 % or more of nickel , or
          0,50 % or more of chromium , or
          0,10 % or more of molybdenum , or
          0,10 % or more of vanadium , or
          0,30 % or more of tungsten , or
          0,30 % or more of cobalt , or
          0,30 % or more of aluminium , or
        " 0,40    %  or more of   copper , or
          0,10    %  or more of   lead , or
          0,12    %  or more . of phosphorus , or
          0,10    %  or more of   sulphur , or
          0,20 % or more of phosphorus and sulphur , taken together , or
          0,10 % or more of other elements , taken separately .
 ---pagebreak--- No L 331 / 282                           Official Journal of the European Communities                               9 . 12 . 85
   ( e) High carbon steel ( heading No 73.15 ):
         Steel containing, by weight , not less than 0,60 % of carbon and having a content, by weight , less than 0,04 %
         of phosphorus and sulphur taken separately and less than 0,07 % of these elements taken together.
  ( f) Puddled bars and pilings ( heading No 73.06 ):
         Products for rolling , forging or re-melting obtained either:
         ( i ) By shingling balls of puddled iron to remove the slag arising during puddling, or
         (ii) By roughly welding together by means of hot-rolling, packets of scrap iron or steel or puddled iron.
  (g) Ingots ( heading No 73.06 ):'
         Products for rolling or forging obtained by casting into moulds .
         (ECSC) Molten steel shall be treated as steel of the corresponding kind in ingots.
                                                    /
  ( h ) Blooms and billets ( heading No 73.07 ):
         Semi-finished products , of rectangular section , of a cross-sectional area exceeding 1 225 mm2 and of such
         dimensions that the thickness exceeds one quarter of the width .
  ( ij ) Slabs and sheet bars (including tinplate bars) (heading No 73.07):
         Semi-finished products of rectangular section , of a thickness not less than 6 mm , of a width not less than 150
         mm and of such dimensions that the thickness does not exceed one quarter of the width .
  ( k) Coils for re-rolling ( heading No 73.08 ):                                                    \
         Coiled semi-finished hot-rolled products , of rectangular section , not less than 1 ,5 mm thick, of a width
         exceeding 500 mm and of a weight of not less than 500 kg per piece .
  ( 1 ) Universal plates (heading No 73.09 ):
         Products of rectangular section , hot-rolled lengthwise in a closed box or universal mill , of a thickness exceeding
         5 mm but not exceeding 100 mm , and of a width exceeding 150 mm but not exceeding 1 200 mm .
  ( m ) Hoop and strip (heading No 73.12 ):
         Rolled products with sheared or unsheared edges, of rectangular section , of a thickness not exceeding 6 mm , of
         a width not exceeding 500 mm and of such dimensions that the thickness does not exceed one tenth of the
         width , in straight strips , coils or flattened coils .                    (
  (n ) Sheets and plates ( heading No 73.13 ):
         Rolled products ( other than coils for re-rolling as defined in paragraph ( k) above) of any thickness and , if in
         rectangles , of a width exceeding 500 mm .
         (ECSC) Such products include the special category of "electrical sheets and plates " which under a current of SO
         cps and a magnetic flux of 1 tesla have a watt-loss per kg, calculated by the Epstein method, of:
         — 2,1 watts or less, when their thickness does not exceed 0,20 mm;
         — 3,6 watts or less, when their thickness is not less than 0,20 mm but less than 0,60 mm;
         — 6 watts or less, when their thickness is not less than 0,60 mm but not greater than 1,50 mm .
         Heading No 73.13 is to be taken to apply , inter alia , to sheets or plates which have been cut to non-rectangular
         shape , perforated , corrugated , channelled , ribbed , polished or coated , provided that they do not thereby
         assume the character of articles or of products falling within other headings.
         (ECSC) For the purposes of applying subheadings, sheets and plates corrugated by any process shall be treated
         as flat sheets and plates.
 ---pagebreak--- 9 . 12 . 85                                        Official Journal of the European Communities                         No L 331 / 283
     ( o ) Wire (heading No 73.14 ):
           Cold-drawn products of solid section of any cross-sectional shape , of which no cross-sectional dimension
           exceeds 13 mm . In the case of headings Nos 73.20 and 73.27 , however, the term "wire" is deemed to include
           rolled products of the same dimensions .
     (p) Bars and rods ( including wire rod) (heading No 73.10):
           Products of solid section which do not conform to the entirety of any of the definitions (h ), ( ij ), ( k), (1 ), ( m), ( n)
           and (o ) above, and which have cross-sections in the shape of circles , segments of circles , ovals , isosceles
           triangles, rectangles, hexagons, octagons or quadrilaterals with only two sides parallel and the other sides
           equal .
           The expression also includes concrete reinforcing bars which apart from minor indentations , flanges , grooves or
           other deformations produced during the rolling process correspond to the above definition .
           (ECSC) "Wire rod" is a product of solid section obtained exclusively by hot-rolling, and which is hot-coiled.
           The term covers only such products:
           1 . Of round or square section of which the diameter or side does not exceed 13 mm;
           2 . Of any other section, which do not conform to the definition of hoop and strip in Note 1 (m) above,
               weighing not more than 1,330 kg per linear metre.
     ( q) Hollow mining drill steel ( heading No 73.10):
           Steel hollow bars of any cross-section , suitable for mining drills , of which the greatest external dimension
           exceeds 15 mm but does not exceed 50 mm , and of which the greatest internal dimension does not exceed one
           third of the greatest external dimension. Other steel hollow bars are to be treated as falling within heading
           No 73.18 .
     (r) Angles, shapes and sections ( heading No 73.11 ):
           Products , other than those falling within heading No 73.16 , which do not conform to the entirety of any of the
           definitions (h ), ( ij ), ( k), (1 ), ( m ), (n) and (o) above , and which do not have cross-sections in the form of circles ,
           segments of circles , ovals , isosceles triangles , rectangles , hexagons , octagons or quadrilaterals with only two
           sides parallel and the other two sides equal , and which are not hollow .
     (s) (ECSC) Tinplate (headings Nos 73.12 and 73.13):
           Hoop and strip and sheets and plates coated with a layer of metal containing, by weight, 97 % or more of tin,
           whether or not varnished.
2 . Headings Nos 73.06 to 73.14 are to be taken not to apply to goods of alloy or high carbon steel ( heading
     No 73.15 ). -
3 . Iron and steel products of the kind described in any of the headings Nos 73.06 to 73.15 inclusive , clad with another
     ferrous metal , are to be classified as products of the ferrous metal predominating by weight .
4 . Iron obtained by electrolytic deposition is classified according to its form and dimensions with the corresponding
     products obtained by other processes .
5 . The expression "high-pressure hydro-electric conduits of steel" ( heading No 73.19 ) means riveted , welded or
     seamless circular steel tubes or pipes and bends therefor , of an internal diameter exceeding 400 mm and of a wall
     thickness exceeding 10,5 mm .
Additional Note
For the purposes of this Chapter, products obtained by continuous casting and conforming to the definitions of\
Note 1 (p) or (r) of the present Chapter are to be regarded as "hot-rolled products ".
 ---pagebreak---  No L 331 / 284                                     Official Journal of the European Communities                                                           9 . 12 . 85
                                                                                                                                             Rate of duty
       Heading
       number                                                           Description                                                 Autonomous        Conventional
                                                                                                                                           %                  %
          1                                                                   2                                                            3                  4
        73.01            Pig iron, cast iron and spiegeleisen, in pigs, blocks, lumps and similar forms:                                             I
                        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
                                 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                                                                    t                     6              5,5 ( b )
                        E.    Ferro-chromium and ferro-silico-chromium :
                                I. Ferro-chromium                                                                                          8                8 (c)
                               II . Ferro-silico-chromium                                                                                  7                4,9
                        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 % , but not more than 90 % , of
     chromium , within the limits of an annual quota of 2 950 tonnes , to be granted by the competent authorities .
 ---pagebreak--- 9 . 12 . 85                                            Official Journal of the European Communities                           No L 331 / 285
\                                                                                                                         Rate of duty
        Heading
        number                                                           Description                               Autonomous     Conventional
                                                                                                                       %                %
            1                                                                  2                                        3               4
         73.05            Iron or steel powders; sponge iron or steel :
                          A. Iron or steel powders                                                                      8               3,2
                          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, or 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
                                   I. Rolled (ECSCJ                                                                                     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 ( b) (ECSC) . . .                                      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--- No L 331 / 286                           Official Journal of the European Communities                                    9 . 12 . 85
|                                                                                                            Rate of duty
   Heading
    number                                              Description                                   Autonomous     Conventional
                                                                                                           %               %
      1                                                     • 2                                            3                4
    73.10      D. Clad or surface-worked ( for example , polished , coated ):
   (cont'd)
                   I.    Not further worked than clad :                                        *
                         a ) Hot-rolled or extruded (ECSC)                                                                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 :                                           I
                             1 . Hot-rolled or extruded (ECSC)                                        I                   3,8
                             2.   Cold-formed or cold-finished                                            10              4,9
I                        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
li                  II . Other               v                                                            10              5,3
||             C. Clad , coated or otherwise surface-treated :
||                    I. Silvered , gilded or platinum-plated                                             10              5,3
                    II . Enamelled                                                                        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 ):
Il                       a ) Not further worked than clad :                                           \
l.\                          1 . Hot-rolled (ECSC)                                                                        4,9
II                           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--- 9 . 12 . 85                           Official Journal of the European Communities                            No L 331 / 287
                                                                                                          Rate of duty
     Heading
      number                                           Description                                 Autonomous     Conventional
                                                                                                       %               %
         1                                                 2                                            3               4
      73.13  Sheets and plates, of iron or steel, hot-rolled or cold-rolled :
             A. "Electrical" sheets and plates:
                   I. With a watt-loss , regardless of thickness , of 0,75 watt or less (ECSC)                         4,4
                  II . Other (ECSC)                                                                                    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 :
I                      a ) Silvered , gilded , platinum-plated or enamelled                            10            . 4,9
l                      b ) Tinned :
                           1 . Tinplate (ECSC)                                                                         4,9
I                          2 . Other (ECSC)                                                                            4,9
I                      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
I                 V. Otherwise shaped or worked :                                                               I
                       a ) Cut into shapes other than rectangular shapes , but not further
                           worked :
li                         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 :
I                      a ) Forged                                                                      9               3,5
||                     b ) Other :
                           1 . Ingots (ECSC)                                                                           2,5
                           2 . Blooms , billets , slabs and sheet bars (ECSC)                                          3,2
 ---pagebreak--- No L 331 / 288                        Official Journal of the European Communities                                      9 . 12 . 85
                                                                                                            Rate of duty
   Heading
    number                                          Description                                      Autonomous     Conventional
                                                                                                          %               %
      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 ,             I
                         shapes and sections:                                                                    ll
                         a) Not further worked than forged                                               10              5,3
                                                                                                                 l.I
                                                       i
                         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    '
I                        d) Clad or surface-worked ( for example , polished , coated):                           \
\                            1.   Not further worked than clad :                                                 II
                                  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
li                       c)  Clad , coated or otherwise surface-treated :                                        I
||                           1.   Not further worked than clad :
||                                aa ) Hot-rolled (ECSC)                                                                 4,9
ll                                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:
Il                       a ) Not further worked than hot-rolled (ECSC)                                                   4,9
li                       b) Not further worked than cold-rolled , of a thickness of:
Il                           1 . 3 mm or more (ECSC)                                                                     4,9
II                           2 . Less than 3 mm (ECSC)                                                                   5,3
\\                       c) Polished , clad , coated or otherwise surface-treated (ECSC) ....                            4,9
li                       d) Otherwise shaped or worked:
Il                           1 . Cut into shapes other than rectangular shapes , but not further                 I       4,9
Il                                worked (ECSC) . .
                             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--- 9 . 12 . 85                              Official Journal of the European Communities                          No L 331 / 289
                                                                                                           Rate of duty
     Heading
       number                                          Description                                  Autonomous     Conventional
                                                                                                         %               %
         1                                                   2                                           3               4
       73.15    B. Alloy steel :
     (cont'd)
                      I.  Ingots, blooms , billets , slabs and sheet bars:                                      li
                          a ) Forged                                                                     8              3,8
                         b)    Other:                                                                           II
                               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 ,             li
li                       shapes and sections :
I                        a) Not further worked than forged                                       .       9                6
||                       b ) Not further worked than hot-rolled or extruded :                                   ||
Il                            1 . Wire rod (ECSC)                                                                         6
Il                            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 :
li                       a ) Not further worked than hot-rolled (ECSC)                                                   6
                         b ) Not further worked than cold-rolled                                        10               6
Il                       c)   Clad , coated or otherwise surface-treated :
Il                            1.     Not further worked than clad :
                                     aa ) Hot-rolled (ECSC)                                                              6
II                                   bb ) Cold-rolled                                                  10                6
II                            2.     Other                          '                                   10               6
Il                       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 watt or less
                                    (ECSC)                                                                               6
                              2.    Other (ECSC)                                                                         6
 ---pagebreak--- No L 331 / 290                                        Official Journal of the European Communities                                                                  9 . 12 . 85
                      I                                                                                                                               Rate of duty
       Heading
        number                                                          Description                                                       Autonomous            Conventional
                                                                                                                                                  %                    %
           1                                                                 2                                                                     3                    4
        73.15            B. VII. b) Other sheets and plates:
       (cont'd)
                                          1 . Not further worked than hotrrolled (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
l                              II .  Other :                                                                                                                 Il
                                     a ) New (ECSC)                                                                                                                  . 4,4
                                     b ) Used (ECSC)                                                                       ;                                           2,5
                         B. Check-rails (ECSC)                                                                                                                         3,8
                         C. Sleepers (ECSC)                                                                                                                           3,8
I                        D. Fish-plates and sole plates:                                                                                \l
I                               I. Rolled (ECSC)                                                                                                                       3,8
I                             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 hydro-electric conduits:
                         A. Tubes and pipes, with attached fittings, suitable for conducting gases or
                             liquids, for use in civil aircraft (a )                                                                             14                Free
ll                       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 Preliminary Provisions .
( b ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- 9 . 12 . 85                                           Official Journal of the European Communities                                                          No L 331 / 291
                                                                                                                                                      Rate of duty
      Heading
       number                                                           Description                                                        Autonomous           Conventional
                                                                                                                                                  %                    O/
                                                                                                                                                                        /O
           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. Qf 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 Preliminary Provisions.
 ---pagebreak--- No L 331 / 292                          Official Journal of the European Communities                                        9 . 12 . 85
IIl                                                                                                             Rate of duty
   Heading
    number                                              Description                                      Autonomous     Conventional
                                                                                                              %               %
       1                                                    2                                                 3                4
     73.27     Gauze, cloth , grill, netting, fencing, reinforcing fabric and similar materials, of
               iron or steel wire; expanded metal, of iron or steel:
               A. Gauze , cloth , grill , netting, fencing, reinforcing fabric and similar materials         15              6,2
               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                   II . Other                                                                              16              6,2
l.I            B. Threaded or tapped:                                                                                l
                      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              6,7
    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                                                                                    15              4,4
 ---pagebreak--- 9 . 12 . 85                                      Official Journal of the European Communities                                                    No L 331 / 293
                                                                                                                                           Rate of duty
      Heading
      number                                                       Description                                                    Autonomous          Conventional
                                                                                           /
                                                                                                                                        %                   %
         1                                                              2                                                               3                    4
       73.34          Pins (excluding hatpins and other ornamental pins and drawing pins), hairpins,
                      curling grips and the like, of iron or steel                                                                     19                   5,1
       73.35          Springs and leaves for springs, of iron or steel                                                                 17                   4,9
       73.36          Stoves (including stoves with subsidiary boilers for central heating), ranges,
                      cookers, grates, fires and other space heaters, gas-rings, plate warmers with
                      burners, wash boilers with grates or other heating elements, and similar
                      equipment, of a kind used for domestic purposes, not electrically operated, and
                      parts thereof, of iron or steel                                                                                  17                   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 or iron or steel :
li                    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--- No L 331 / 294                           Official Journal of the European Communities                                  9 . 12 . 85
                                                           CHAPTER 74
                                               COPPER AND ARTICLES THEREOF
Notes
1 . For the purposes of heading No 74.02, the expression "master alloys" means alloys (except copper phosphide
    (phosphor copper) containing more than 8 % by weight of phosphorus) containing with other alloy elements more
    than 10 % by weight of copper , not usefully malleable and commonly used as raw material in the manufacture of
    other alloys or as de-oxidants , de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals .
    ( Copper phosphide (phosphor copper) containing more than 8 % by weight of phosphorus falls within heading
    No 28.55 and not within this Chapter.)
2 . In this Chapter the following expressions have the meanings hereby assigned to them :
    ( a) Wire ( heading No 74.03 ):
          Rolled , extruded or drawn products of solid section of any cross-sectional shape , of which no cross-sectional
          dimension exceeds 6 mm .
    ( b ) Wrought bars , rods , angles , shapes and sections (heading No 74.03 ):
          Rolled , extruded , drawn or forged products of solid section , of which the maximum cross-sectional dimension
          exceeds 6 mm and which , if they are flat, have a thickness exceeding one-tenth of the width . Also cast or
          sintered products , of the same forms and dimensions , which have been subsequently worked after production
          ( otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of
          articles or of products falling within other headings .
          Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines
          for converting them into , for example , wire rod or tubes , are however to be taken to be unwrought copper of
          heading No 74.01 .
    (c) Wrought plates , sheets and strip ( heading No 74.04 ):
          Flat-surfaced , wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds
          6 mm , and of which the thickness exceeds 0,15 mm but does not exceed one-tenth of the width .
          Heading No 74.04 is to be taken to apply, inter alia, to such products , whether or not cut to shape, perforated,
          corrugated , ribbed , channelled , polished or coated , provided that they do not thereby assume the character of
          articles or of products falling within other headings .
3 . Heading No 74.07 is to be taken to apply , inter alia , to tubes , pipes and hollow bars which have been polished or
    coated , or which have been shaped or worked , such as bent , coiled , threaded , drilled , waisted , cone-shaped or
    finned . Heading No 74.08 is to be taken to apply , inter alia , to tube and pipe fittings which have been similarly
    treated .
I                                                                                                          Rate of duty
     Heading
      number                                          Description                                  Autonomous      Conventional
                                                                                                       %                 %
          1                                               2                                             3                 4
       74.01         Copper matte; unwrought copper (refined or not); copper waste and scrap . . .    Free              Free
       74.02         Master alloys                                                                    Free              Free
 ---pagebreak--- 9 . 12 . 85                           Official Journal of the European Communities                            No L 331 / 295
              ll                                                                                          Rate of duty
      Heading
      number                                         Description                                   Autonomous     Conventional
                                                                                                        %               %
         1                                               2                                              3               4
       74.03    Wrought bars, rods, angles, shapes and sections, of copper; copper wire:
                A. Of copper alloys containing more than 10 % by weight of nickel                       9               5
                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 :
li              A. Of copper alloys containing more than 10 % by weight of nickel                       2              0,5
l.'l            B. Other :                                                                                      II
ll                    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 :
li              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 wires and cables:
Il              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--- No L 331 / 296                         Official Journal of the European Communities                                       9 . 12 . 85
              I                                                                                              Rate of duty
   Heading
    number                                            Description                                     Autonomous     Conventional
                                                                                                           %                %
       1                                                   2                                               3                 4
   [ 74.14]
     74.15     Nails, tacks, staples, hook-nails, spiked cramps, studs, spikes and drawing pins,
               of copper, or of iron or steel with heads of copper; bolts and nuts (including bolt
               ends and screw studs), whether or not threaded or tapped, screws (including
               screw hooks and screw rings), rivets , cotters , cotter-pins and similar articles , of
               copper; washers (including spring washers) of copper:
               A. Nails , tacks, staples, hook-nails, spiked cramps, studs , spikes and drawing
                                                                                                          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
I              C.   Other :
I                     I. Of copper alloys containing more than 10 % 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--- 9 . 12 . 85                                  Official Journal of the European Communities                            No L 331 / 297
                                                                  CHAPTER 75
                                                   NICKEL AND ARTICLES THEREOF
Notes
1 . In this Chapter the following expressions have the meanings hereby assigned to them :
    ( a ) Wire ( heading No 75.02 ):
          Rolled , extruded or drawn products of solid section of any cross-sectional shape , of which no cross-sectional
          dimension exceeds 6 mm .
    (b ) Wrought bars , rods , angles , shapes and sections (heading No 75.02 ):
          Rolled , extruded , drawn or forged products of solid section , of which the maximum cross-sectional dimension
          exceeds 6 mm and which , if they are flat, have a thickness exceeding one-tenth of the width . Also cast or
          sintered products , of the same forms and dimensions , which have been subsequently machined (otherwise than
          by simple trimming or de-scaling).
    (c) Wrought plates , sheets and strip ( heading No 75.03 ):
          Flat-surfaced , wrought products ( coiled or not), of which the maximum cross-sectional dimension exceeds
          6 mm , and of which the thickness does not exceed one-tenth of the width .
          Heading No 75.03 is to be taken to apply , inter alia , to such products , whether or not cut to shape , perforated ,
          corrugated , ribbed , channelled , polished or coated , provided that they do not thereby assume the character of
          articles or of products falling within other headings .
2 . Heading No 75.04 is to be taken to apply , inter alia , to tubes , pipes, hollow bars and tube and pipe fittings which
    have been polished or coated , or which have been shaped or worked , such as bent , coiled , threaded , drilled ,
    waisted , cone-shaped or finned .
                                                                                                                Rate of duty
      Heading
      number                                                 Description                                Autonomous      Conventional
                                                                                                            %                 %
          1                                                      2                                           3                4
       75.01         Nickel mattes, nickel speiss and other intermediate products of nickel metallurgy;
                     unwrought nickel (excluding electro-plating anodes); nickel waste and scrap - . .     Free              Free
       75.02         Wrought bars, rods, angles, shapes and sections, of nickel; nickel wire                 9               4 '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--- No L 331 / 298                           Official Journal of the European Communities                                       9 . 12 . 85
\                                                                                                               Rate of duty
   Heading
   number                                               Description                                      Autonomous     Conventional
                                                                                                              %               %
      1                                                      2                                                3                4
    75.04      Tubes and pipes and blanks therefor, of nickel; hollow bars, and tube and pipe
               fittings (for example, joints, elbows, sockets and flanges), of nickel:
               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:                                                                 I
               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
li                    II . Other                                                                             13              3,8
               B.    Other                                                                                   16              4,6
 ---pagebreak--- 9 . 12 . 85                                  Official Journal of the European Communities                                No L 331 / 299
                                                                 CHAPTER 76
                                                ALUMINIUM AND ARTICLES THEREOF
Notes
1 . In this Chapter the following expressions have the meanings hereby assigned to them:
    ( a ) Wire ( heading No 76.02 ):
          Rolled , extruded or drawn products of solid section of any cross-sectional shape , of which no cross-sectional
          dimension exceeds 6 mm .
    (b) Wrought bars, rods, angles, shapes and sections (heading No 76.02):
          Rolled , extruded , drawn of forged products of solid section , of which the maximum cross-sectional dimension
          exceeds 6 mm and which , if they are flat , have a thickness exceeding one-tenth of the width . Also cast or
          sintered products , of the same forms and dimensions , which have been subsequently machined ( otherwise than
          by simple trimming or de-scaling).
    (c) Wrought plates , sheets and strip ( heading No 76.03 ):
          Flat-surfaced , wrought products ( coiled or not), of which the maximum cross-sectional dimension exceeds
          6 mm , and of which the thickness exceeds 0,20 mm but does not exceed one-tenth of the width .
          Heading No 76.03 is to be taken to apply, inter alia, to such products, whether or not cut to shape, perforated,
          corrugated , ribbed , channelled , polished or coated , provided that they do not thereby assume the character of
          articles or of products falling within other headings .
2 . Heading No 76.06 is to be taken to apply , inter alia , to tubes , pipes and hollow bars which have been polished or
    coated , or which have been shaped or worked , such as bent, coiled , threaded , drilled , waisted , cone-shaped or
    finned . Heading No 76.07 is to be taken to apply , inter alia , to tube and pipe fittings which have been similarly
    treated .
                                                                                                                     Rate of duty
      Heading
      number                                               Description                                       Autonomous      Conventional
                                                                                                                 %                 %
          1                                                      2                                                3                4
       76.01         Unwrought aluminium; aluminium waste and scrap:                                         I
                     A. Unwrought                                                                                10                 6
                     B. Waste and scrap :                                                                    l
||                         I. Waste :                                                                        \I
                               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
                          II . Scrap                                                                            Free              Free
 ---pagebreak---  No L 331 / 300                                        Official Journal of the European Communities                                                                   9 . 12 . 85
Il                                                                                                                                                     Rate of duty
       Heading
        number                                                           Description                                                        Autonomous           Conventional
                                                                                                                                                   %                    %
            1                                                                 2                                                                    3                     4
        76.02             Wrought bars, rods, angles, shapes and sections, of aluminium; aluminium
                                                                                                                                                  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:
Il                       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 :
ll                       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--- 9 . 12 . 85                             Official Journal of the European Communities                                No L 331 / 301
llll                                                                                                            Rate of duty
     Heading
      number                                            Description                                      Autonomous     Conventional
                                                                                                             %               %
         1                                                  2                                                 3              4
     [ 76.13 ]
                                   .
     [ 76.14]
       76.15   Articles of a kind commonly used for domestic purposes, sanitary ware for indoor
               use, and parts of such articles and ware, of aluminium                                        20              7
       76.16   Other articles of aluminium :
I              A. Cops , pirns , bobbins and similar supports for the spinning and weaving
                   industries                                                                                12              7
I              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
I              C. Nails , tacks , staples , hook-nails, spiked cramps , spikes and the like; bolts ,
                   nuts , screws and similar articles ; washers and spring washers :                     l
                     I. Screws , nuts , rivets and washers , turned from bars , rods , angles , shapes ,
                         sections or wire , of solid section , of a shank thickness or hole diameter
                         not exceeding 6 mm                                                                  16              7
                    II . Other                        •                                                      16              1
I              D. Other . . .                                                                                19              1
 ---pagebreak--- No L 331 / 302                       Official Journal of the European Communities                                  9 . 12 . 85
                                                        CHAPTER 77
                              MAGNESIUM AND BERYLLIUM AND ARTICLES THEREOF
llII                                                                                                   Rate of duty
   Heading
    number                                         Description                                 Autonomous      Conventional
                                                                                                   %                 %
       1                                                2                                           3                 4
     77.01     Unwrought magnesium ; magnesium waste (excluding shavings of uniform size)
               and scrap:
ll             A. Unwrought                                                                        10               5,3
               B. Waste and scrap :
                     I. Waste                         [                                             5               3,5
                   II . Scrap                                                                     Free              Free
     77.02     Wrought bars , rods, angles, shapes and sections, of magnesium; magnesium wire;
               wrought plates, sheets and strip, of magnesium; magnesium foil; raspings and
               shavings of uniform size, powders and flakes, of magnesium; tubes and pipes and
               blanks therefor, of magnesium; hollow bars of magnesium; other articles of
               magnesium                                                                           14                5,3
   [ 77.03]
     77.04     Beryllium , unwrought or wrought, and articles of beryllium :
               A. Unwrought; waste and scrap                                                       3                 1 .X
               B. Wrought beryllium and articles of beryllium                                       8               3,8      1
 ---pagebreak--- 9 . 12 . 85                                           Official Journal of the European Communities                      No L 331 / 303
                                                                              CHAPTER 78
                                                                LEAD AND ARTICLES THEREOF
 Notes
 1 . In this Chapter the following expressions have the meanings hereby assigned to them :
      ( a) Wire ( heading No 78.02 ):
            Rolled , extruded or drawn products of solid section of any cross-sectional shape , of which no cross-sectional
            dimension exceeds 6 mm .
      ( b ) Wrought bars , rods , angles , shapes and sections (heading No 78.02 ):
            Rolled , extruded , drawn or forged products of solid section , of which the maximum cross-sectional dimension
            exceeds 6 mm and which , if they are flat, have a thickness exceeding one-tenth of the width . Also cast or
            sintered products , of the same forms and dimensions , which have been subsequently machined ( otherwise than
            by simple trimming or de-scaling).
      ( c) Wrought plates , sheets and strip ( heading No 78.03 ):
            Flat-surfaced , wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds
            6 mm , of which the thickness does not exceed one-tenth of the width , and which are of a weight exceeding
            1,7 kg/ m2 .
            Heading No 78.03 is to be taken to apply , inter alia , to such products , whether or not cut to shape , perforated ,
            corrugated , ribbed , channelled , polished or coated , provided that they do not thereby assume the character of
            articles o'r 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 .
llIl                                                                                                                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                                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
I                         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--- No L 331 / 304                        Official Journal of the European Communities                                  9 . 12 . 85
||||                                                                                                    Rate of duty
   Heading
   number                                           Description                                  Autonomous     Conventional
                                                                                                      %               %
      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/ m2; lead powders and flakes:
               A. Lead foil :
                      I. Backed                                                                      15                 8
                     II . Other                                                                      10                8
               B. Lead powders and flakes                                                             5              2,2
                                                                                             J
   78.05       Tubes and pipes and blanks therefor, of lead; hollow bars, and tube and pipe
               fittings (for example, joints, elbows, sockets, flanges and S-bends), of lead . .     13                9
   78.06       Other articles of lead :
               A. Containers with an anti-radiation lead covering , for the transport or storage
                    of radio-active materials (EURATOM)                                              12                6
               B. Other                                                                              17                8
 ---pagebreak--- 9 . 12 . 85                                 Official Journal of the European Communities                        No L 331 / 305
                                                              CHAPTER 79
                                                    ZINC AND ARTICLES THEREOF
Notes
1 . In this Chapter the following expressions have the meanings hereby assigned to them :
    ( a) Wire ( heading No 79.02 ):
         Rolled , extruded or drawn products of solid section of any cross-sectional shape , of which no cross-sectional
         dimension exceeds 6 mm .
    (b ) Wrought bars , rods, angles , shapes and sections (heading No 79.02):
         Rolled , extruded or drawn products of solid section , of which the maximum cross-sectional dimension exceeds
         6 mm and which , if they are flat , have a thickness exceeding one-tenth of the width . Also cast or sintered
         products , of the same forms and dimensions , which have been subsequently machined ( otherwise than by simple
         trimming or de-scaling).
    (c) Wrought plates , sheets and strip (heading No 79.03 ):
         Flat-surfaced , wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds
         6 mm , and of which the thickness does not exceed one-tenth of the width .
         Heading No 79.03 is to be taken to apply , inter alia , to such products , whether or not cut to shape , perforated ,
         corrugated , ribbed , channelled , polished or coated , provided that they do not thereby assume the character of
         articles or of products falling within other headings .
2 . Heading No 79.04 is to be taken to apply , inter alia , to tubes , pipes , hollow bars and tube and pipe fittings which
    have been polished or coated , or which have been shaped or worked , such as bent , coiled , threaded , drilled ,
    waisted , cone-shaped or finned .
IIl                                                                                                         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--- No L 331 / 306                        Official Journal of the European Communities                              9 . 12 . 85
||                                                                                                 Rate of duty
   Heading
    number                                          Description                             Autonomous     Conventional
                                                                                                %                 %
       1                                                2                                        3                 4
     79.04     Tubes and pipes and blanks therefor, of zinc; hollow bars, and tube and pipe
               fittings (for example, joints, elbows, sockets and flanges), of zinc             14                 8
   [ 79.05]
                                                  i
     79.06     Other articles of zinc :                                                                  \
               A. Gutters , roof capping, skylight frames and other fabricated building
                     components                                                                 14                 7
               B.    Other                                                                      16                 7
 ---pagebreak--- 9 . 12 . 85                                  Official Journal of the European Communities                      No L 331 / 307
                                                                CHAPTER 80
                                                      TIN AND ARTICLES THEREOF
Notes
1 . In this Chapter the following expressions have the meanings hereby assigned to them :
     ( a ) Wire ( heading No 80.02 ):
           Rolled , extruded or drawn products of solid section of any cross-sectional shape , of which no cross-sectional
           dimension exceeds 6 mm .
    ( b ) Wrought bars , rods , angles , shapes and sections ( heading No 80.02 ):
           Rolled , extruded , drawn or forged products of solid section , of which the maximum cross-sectional dimension
           exceeds 6 mm and which , if they are flat , have a thickness exceeding one-tenth of the width . Also cast or
           sintered products , of the same forms and dimensions , which have been subsequently machined (otherwise than
           by simple trimming or de-scaling).
    ( c) Wrought plates , sheets and strip ( heading No 80.03 ):
           Flat-surfaced , wrought products (coiled or not) of which the maximum cross-sectional dimension exceeds
           6 mm , of which the thickness does not exceed one-tenth of the width , and which are of a weight exceeding
           1 kg / m2 .
           Heading No 80.03 is to be taken to apply , inter alia , to such products , whether or not cut to shape , perforated
           corrugated , ribbed , channelled , polished or coated , provided that they do not thereby assume the character of
           articles or of products falling within other headings .
2 . Heading No 80.05 is to be taken to apply , inter alia , to tubes , pipes , hollow bars and tube and pipe fittings which
    have been polished or coated , or which have been shaped or worked , such as bent , coiled , threaded , drilled ,
    waisted , cone-shaped or finned .
Il                                                                                                         Rate of duty
      Heading                                              Description
       number                                                                                      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--- No L 331 / 308                       Official Journal of the European Communities                                     9 . 12 . 85
\|                                                                                                        Rate of duty
   Heading
   number                                           Description                                    Autonomous     Conventional
                                                                                                       %                %
      1                                                 2                                               3                4
    80.04      Tin foil (whether or not embossed , cut to shape, perforated, coated , printed , or
               backed with paper or other reinforcing material ), of a weight (excluding any
               backing) not exceeding 1 kg/ m2 ; tin powders and flakes:                                           -
               A. Foil :
\\                    I. Backed                                                                        12              4,4
II                   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 :                            \
ll             A. Tubes and pipes and blanks therefor; hollow bars                                     10              3,8
               B. Tube* and pipe fittings                                                              14              4.9
    80.06      Other articles of tin                                         «.                        16              5,3
 ---pagebreak---  9 . 12 . 85                             Official Journal of the European Communities                             No L 331 / 309
                                                               CHAPTER 81
                   OTHER BASE METALS EMPLOYED IN METALLURGY AND ARTICLES THEREOF
Note
Heading No 81.04 is to be taken to apply only to the following base metals :
bismuth , cadmium , cobalt , chromium , gallium , germanium , hafnium , indium , manganese , niobium ( columbium ),
rhenium , antimony , titanium , thorium , thallium , uranium depleted in U 235 , vanadium , zirconium .
The heading also covers cobalt mattes , cobalt speiss and other intermediate products of cobalt metallurgy , and
cermets .
\\                                                                                                           Rate of duty •
      Heading
      number                                            Description                                  Autonomous      Conventional
                                                                                                         %                  %
          1                                                   2                                           3                 4
      81.01     Tungsten (wolfram), unwrought or wrought, and articles thereof:
                A. Unwrought ( including bars not further prepared than sintered and powders );
                     waste and scrap                                                                      6
                B. Bars ( other than bars not further prepared than sintered ), rods , angles ,
                     shapes , sections , wire , filaments , plates , sheets , strip and foil . . . .     10                  8
                C.   Other                                                                               13                 10
      81.02     Molybdenum , unwrought or wrought, and articles thereof:
                A. Unwrought ( including bars not further prepared than sintered and powders);
                     waste and scrap :
                       I. Powders                                                                        6
                      II . Other                                                                          6                 5
                B. Bars ( other than bars not further prepared than sintered ), rods , angles ,
                     shapes , sections , wire , filaments , plates , sheets , strip and foil             10                  8
                C.   Other                                                                               13                 10
                                                                                   i
      81.03     Tantalum , unwrought or wrought, and articles thereof.:
                A. Unwrought ( including bars not further prepared than sintered and powders);
                     waste and scrap                                                                      4               2,5
                B. . Bars (other than bars not further prepared than sintered ), rods , angles ,
                     shapes , sections , wire , filaments , plates , sheets , strip and foil              8               4,4
                C.   Other                                                                               11               5 ,8
      81.04     Other base metals, unwrought or wrought, and articles thereof; cermets,
                unwrought or wrought, and articles thereof:
                A.   Bismuth :
                       I. Unwrought ; waste and scrap                                                   Free              Free
                      II . Other                                                                          9               3,5
                B.   Cadmium :
                       I. Unwrought; waste and scrap                                                      5                  4
                      II . Other                                                                         9                  6
 ---pagebreak---  No L 331 / 310                                       Official Journal of the European Communities                                                                   9 . 12 . 85
II                                                                                                                                                    Rate of duty
       Heading
       number                                                           Description                                                         Autonomous          Conventional
                                                                                                                                                   %                   %
           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 (columbium):
                                I. Unwrought; waste and scrap                                                                                      6                    5
                              II . Other .                                                                                                        10                    9
                        IJ . Antimony :
                                I. Unwrought; waste and scrap                                                                                  ,   8
                              II . Other                                                                                                          10                    8
                        K. Titanium :
                                I. Unwrought; waste and scrap                                        1                                             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
                        L. Vanadium :
                                I. Unwrought; waste and scrap                                                        "                            4                   2,2
                              II . Other                                                                                                          9                    5,1
                        M. Uranium depleted in U 235                                                                                              7                   2,9
                        N. Thorium :
                                I. Unwrought; waste and scrap (EURATOM)                                                                          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--- 9 . 12 . 85                         Official Journal of the European Communities             No L 331 / 311
ll                                                                                       Rate of duty
     Heading                                     Description
      number                                                                     Autonomous      Conventional
                                                                                      %               %
         1                                           2                                 3               4
      81.04   0 . Zirconium :
     (cont'd)
                    I. Unwrought; waste and scrap                                      6                5
                   II . Other                                    ;                    10                9
              P. Rhenium :
                    I. Unwrought; waste and scrap                                     6                 5
                  II . Other                                                          10                9
              Q. Gallium ; indium ; thallium :
                    I. Unwrought; waste and scrap                                     4               2,2
                  II . Other                                                          10              3,8
              R. Cermets :
                    I. Unwrought ; waste and scrap                                  . 4               7,5 .
                  II . Other                                                          12              7,5
 ---pagebreak--- No L 331 / 312                              Official Journal of the European Communities                                        9 . 12 . 85
                                                               CHAPTER 82
                TOOLS , IMPLEMENTS , CUTLERY , SPOONS AND FORKS , OF BASE METAL; PARTS THEREOF
Notes
1 . Apart from blow lamps , portable forges , grinding wheels with frameworks , manicure and chiropody sets , and
    goods classified in headings Nos 82.07 and 82.15 , the present Chapter covers only articles with a blade , working
    edge , working surface or other working part of:
    ( a ) Base metal ;
    ( b ) Metal carbides ;
    ( c) Precious or semi-precious stones ( natural , synthetic or reconstructed ) on a support of base metal ; or
    (d ) Abrasive materials on a support of ,base metal , provided that the articles have cutting teeth , flutes , grooves , or
          the like , of base metal , which retain their identity and function after the application of the abrasive .
2 . Parts of base metal of the articles falling in the headings of this Chapter are to be classified with the articles of
    which they are parts , except parts separately specified as such and tool-holders for hand tools ( heading No 84.48 ).
    However , parts of general use as defined in- Note 2 to Section XV are in all cases excluded from this Chapter .
    Cutting plates for electric hair clippers are to be classified in heading No 82.13 and blades and heads for electric
    shavers are to be classified in heading No 82.11 .
3 . Cases , boxes and similar containers imported with articles of this Chapter are to be classified with such articles if
    they are of a kind normally sold therewith .. Cases , boxes and similar containers imported separately are to be
    classified under their appropriate headings .
                   ||                                                                                              Rate of duty
     Heading
      number                                              Description                                       Autonomous     Conventional
                                                                                                                %                %
          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
                          11 . 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--- 9 . 12 . 85                                Official Journal of the European Communities                         No L 331 / 313
Il\                                                                                                         Rate of duty
  '     Heading                                         Description .
        number                                                                                       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; blow lamps, anvils; vices and clamps, other than accessories for,
                  and parts of, machine tools; portable forges; grinding wheels with frameworks
                  ( hand or pedal operated )                                                             16              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:
                  A. Base metal                                                                          12              4,6
                  B. Metal carbides                                                                      13              4,6
                  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   Knives with cutting blades, serrated or not (including pruning knives), other than
                  knives falling within heading No 82.06, and blades therefor:
                  A. Knives                                                                              17               (a)
                  B. Knife blades     . . .•                                                             17               12
        [ 82.10]
( a ) See Annex .
 ---pagebreak--- No L 331 / 314                         Official Journal of the European Communities                                          9 . 12 . 85
                                                                                                                Rate of duty
   Heading
   number                                             Description                                       Autonomous      Conventional
                                                                                                           ' %                 %
      1                                                   2                                                   3                 4
    82.11      Razors and razor blades ( including razor blade blanks, whether or not in
               strips ):
               A.   Razors :
                       I. Open blade                                                                         13                3.8
                     II . Other                                                                              17                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--- 9 . 12 . 85                                            Official Journal of the European Communities                                                           No L 331 / 315
                                                                                CHAPTER 83
                                                        MISCELLANEOUS ARTICLES OF BASE METAL
Note
In this Chapter a reference to parts of articles is in no case to be taken as applying to cables , chains , nails , bolts , nuts ,
screws , springs or other articles of iron or steel of a kind described in heading No .73.25 , 73.29 , 73.31 , 73.32 or
73.35 , nor to similar articles of other base metals ( Chapters 74 to 81 inclusive ).
||I                                                                                                                                                      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
                                                                                                                                          l
                               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:
\\                        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 ):
                          A. For use in civil aircraft ( a )                                                                                        18                  Free -,
                          B.   Other                                                                                       1                        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--- No L 331 / 316                                    Official Journal of the European Communities                                                             9 . 12 . 85
I                                                                                                                                            Rate of duty
      Heading
      number                                                       Description                                                     Autonomous          Conventional
                                                                                                                                         %                   %
          1                                                              2                                                                3                   4
       83.08           Flexible tubing and piping, of base metal:
                       A. With fittings attached , for use in civil aircraft (a)                                                         17                 Free
                       B.   Other                                                                                                        17                  4,9
       83.09           Clasps, frames with clasps for handbags and the like, buckles, buckleclasps ,
                       hooks , eyes , eyelets , and the like , of base metal, of a kind commonly used for
                       clothing, travel goods, handbags or other textile, or leather goods; tubular rivets
                       and bifurcated rivets, of base metal; beads and spangles, of base metal                                           16                  4,6
     [ 83.10]
       83.11           Bells and gongs, non-electric, of base metal, and parts thereof of base metal . .                                 18                 Free
     [ 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 aluminiuqi or lead :
                              I. Capsules lof 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   v               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 metal carbides; wire and rods, of
                      agglomerated base metal powder, used for metal spraying:
                      A. Welding electrodes cored with iron or steel and coated with refractory
                            material . . .                                                                                              15                   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--- 9 . 12 . 85                                Official Journal of the European Communities                        No L 331 / 317
                                                           SECTION XVI ..
                                      MACHINERY AND MECHANICAL APPLIANCES;
                                        ELECTRICAL EQUIPMENT; PARTS THEREOF
Notes
1 . This Section does not cover :
     ( a) Transmission , conveyor or elevator belts or belting, of artificial plastic material of Chapter 39 , or of
             vulcanised rubber ( heading No 40.10 ); or other articles of a kind used in machinery or mechanical or
             electrical appliances or for other industrial purposes, of unhardened vulcanised rubber ( heading No 40.14);
     (b ) Articles of leather or of composition leather ( heading No 42.04) or of furskin (heading No 43.03 ), of a kind
             used in machinery or mechanical appliances or for other industrial purposes ;
     (c)     Bobbins, spools, cops, cones , cores , reels and similar supports, of any material ( for example, Chapter 39 , 40 ,
             44 or 48 or Section XV);
     (d) Perforated cards of paper or paperboard for Jacquard or similar machines, 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
     N       No 96.01 ; similar interchangeable tools are to be classified according to the constituent material of their
             working part (for example , in Chapter 40 , 42 , 43 , 45 or 59 , or heading No 68.04 or 69.09 ); or
     (o) Articles falling within Chapter 97 .
2 . Subject to Note 1 to this Section , Note 1 to Chapter 84 and Note 1 to Chapter 85 , parts of machines (not being
     parts of the articles described in headings Nos 84.64 , 85.23 , 85.24 , 85.25 and 85.27 ) are to be classified according
     to the following rules:
     (a) Goods of a kind described in any of the headings of Chapters 84 and 85 (other than headings Nos 84.65 and
            85.28 ) are in all cases to be classified in their respective headings .
     ( b ) Other parts , if suitable for use solely or principally with a particular kind of machine , or with a number of
            machines falling within the same heading ( including a machine falling within heading No 84.59 or 85.22) are
            to be classified with the machines of that kind or in heading No 84.38, 84.48 or 84.55, as appropriate.
            However , goods which are equally suitable for use principally with the goods of headings Nos 85.13 and 85.15
            are to be classified in heading No 85.13 .
     (c) All other parts are to be classified in heading No 84.65 or 85.28 .
 ---pagebreak--- No L 331 / 318                         Official Journal of the European Communities                              9 . 12 . 85
3 . Unless the headings otherwise require , composite machines consisting of two or more machines fitted together to
     form a whole and other machines adapted for the purpose of performing two or more complementary or alternative
     functions are to be classified as if consisting only of that component or as being that machine which performs the
     principal function .
4 . Motors and transmission , conveyor or elevator belts , for machinery or appliances to which they are fitted , or if
    packed separately for convenience of transport, which are clearly intended to be fitted to or mounted on a common
     base with the machine or appliance with which they are imported , are to be classified under the same heading as
     such machinery or appliances . The weight of such motors and transmission, conveyor or elevator belts is to be
     included in the weights specified in the Tariff.
5 . For the purposes of these Notes , the expression "machine" means any machine , apparatus or appliance of a kind
    falling within Section XVI .
Additional Notes
1 . Tools necessary for the assembly or maintenance of machines are to be classified with those machines if imported
    with them . Interchangeable tools imported with machines are also to be classified therewith if they form part of the
    normal equipment of the machines and are normally sold with them .
2 . Should the Customs so require, the; declarant shall produce, in support of his declaration, an illustrated document
    (for example, instructions, prospectus, a page from a catalogue, a photograph) giving the normal description of the
    machine, its uses and essential characteristics and, in respect of a disassembled machine, an assembly plan and a list
    of the contents of the various packages.
3 . The provisions of General Rule A 2 (a) are also applicable, at the request of the declarant and subject to conditions
    stipulated by the competent authorities, to machines imported in split consignments.
4. Cases, boxes and similar containers imported with articles of this Section are to be classified with such articles if
    they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be
    classified under their appropriate headings .
5. Tractors coupled, even by means of special devices, to machines and mechanical appliances of this Section are in all
    cases to be classified separately (heading No 87.01 ).
                                                          CHAPTER 84
                         BOILERS , MACHINERY AND MECHANICAL APPLIANCES ; PARTS THEREOF
Notes
1 . This Chapter does not cover :
    ( a ) Millstones , grindstones and other articles falling within Chapter 68 ;
    ( b) Appliances and machinery ( for example , pumps) and parts thereof, of ceramic material ( Chapter 69 );
    ( c) Laboratory glassware of heading No 70.17 ; machinery and appliances and parts thereof, of glass ( heading
          No 70.20 or 70.21 );
    (d ) Articles falling within heading No 73.36 or 73.37 and similar articles of other base metals ( Chapters 74 to 81 );
          or
    ( e) Tools for working in the hand of heading No 85.05 or electro-mechanical domestic appliances of heading
          No 85.06
 ---pagebreak--- 9 . 12 . 85                                  Official Journal of the European Communities                            No L 331 / 319
2 . Subject to the operation of Notes 3 and 4 to Section XVI , a machine or appliance which answers to a description in
     one or more of the headings Nos 84.01 to 84.21 and at the same time to a description in one or other of the
     headings Nos 84.22 to 84.60 , is to be classified under the appropriate heading of the former group and not the
    latter .
    Heading No 84.17 is , however , to be taken not to apply to :
     ( a ) Germination plant, incubators and brooders ( heading No 84.28 );
     ( b ) Grain dampening machines (heading No 84.29 );
    (c) Diffusing apparatus for sugar juice extraction (heading No 84.30);
    (d ) Machinery for the heat-treatment of textile yarns , fabrics or made up textile articles ( heading No 84.40); or
    (e) Machinery or plant, designed for a mechanical operation , in which a change of temperature , even if necessary ,
           is subsidiary .
     Heading No 84.19 is to be taken not to apply to :
     ( a) Sewing machines for closing bags or similar containers ( heading No 84.41 ); or
     ( b ) Office machinery of heading No 84.54 .
3 . (A) For the purposes of heading No 84.53 , the expression "automatic data processing machines" means :
              ( a ) Digital machines having storages capable of storing not only the processing program or programs and the
                    data to be processed but also a program for translating the formal programming language in which the
                    programs are written into machine language . These machines must have a main storage which is directly
                    accessible for the execution of a program and which has a capacity at least sufficient to store those parts of
                    the processing and translating programs and the data immediately necessary for the current processing
                    run . They must also be able themselves , on the basis of the instructions contained in the initial program ,
                    to modify , by logical decision , its execution during the processing run ;
              ( b ) Analogue machines capable of simultating 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--- No L 331 / 320                            Official Journal of the European Communities                                   9 . 12 . 85
5 . A machine which is used for more than one purpose is, for the purposes of classification , to be treated as if its
     principal purpose were its sole purpose .
     Subject to Note 2 to this Chapter and Note 3 to Section XVI , a machine whose principal purpose is not described in
     any heading or for which no one purpose is the principal purpose, is, unless the context otherwise requires , to be
     classified in heading No 84.59 . Heading No 84.59 is also to be taken to cover machines for making rope or cable
     (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a
     combination of such materials .
Additional Notes
1 . For the purposes of subheading 84.06 A , the expression "aircraft engines " shall apply only to engines designed for
    fitting with an airscrew or rotor.
2 . For the purposes of subheading 84.45 C VI a), the expression "micrometric adjusting system " shall mean any device
    allowing the determination or setting to at least 1 /100th (0,01 ) mm of the movement of an important element of a
    machine, such as the table, the spindle, or the grinding head.
3 . For the purposes of subheading 84.45 C VII, the expression "jig boring machines " shall be taken to apply only to
    machine-tools which:
    (a) Carry out one or more machining operations on the coordinate principle; and
    (b) Are of such precision that any error in the travel of the work holder table and of the tool holder does not exceed
         0,005 mm .
4. (EURATOM ) The term "nuclear reactors " (subheading 84.59 B) covers all the apparatus and appliances inside the
    area screened off by a biological shield, including, where appropriate, the shield itself; it also includes apparatus
    and appliances forming a whole with the parts contained inside the screen (inter alia, control rods and their
    operating mechanisms, provided these form a whole with the control rods or with other parts inside the screen).
                                                                                                            Rate of duty
     Heading
      number                                           Description                                   Autonomous     Conventional
                                                                                                         %                %
         1                                                 2                                              3                4
       84.01       Steam and other vapour generating boilers (excluding central heating hot water
                   boilers capable also of producing low pressure steam); super-heated water boilers     14               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
     [ 84.04 ]
 ---pagebreak--- ?. 12 . 85                                            Official Journal of the European Communities                                                           No L 331 / 321
ll                                                                                                                                                     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:
                                    a ) 300 kW or less                                                                                          15 ( b )               4,4
                                    b ) More than 300 kW                                                                                        10(b )                 3,2
                         B. Outboard motors of a cylinder capacity of:
                                I. 325 cm 3 or less                                                                                                18                   10
                               II . More than 325 cm 3                                                                                             18                    7
                         C. Other engines :
                                I. Spark ignition engines of a cylinder capacity of:
                                    a ) 250 cm 3 or less :
                                         1 . For use in civil aircraft ( a )                                                                      22                  Free
                                        2.    Other                                                                                               22                   5,8
                                    b ) More than 250 cm 3 :
                                         1 . For the industrial assembly of:
                                              Agricultural walking tractors of subheading 87.01 A ,
           •
                                              Motor vehicles for the transport of persons , including vehicles
                                              designed for the transport of both passengers and goods , with a
                                              seating capacity of less than 15 ,
                                              Motor vehicles for the transport of goods or materials , with an
                                              engine of a cylinder capacity of less than 2 800 cm3 ,
                                              Special purpose motor vehicles of heading No 87.03 ( c)                                              18                  4,9.
                                         2.   Other :
                                              aa ) For use in civil aircraft ( a )                                                                 18                 Free
                                              bb ) Other                                                                                           18                  6,9
                               II . Compression ignition engines :
                                    a ) Marine propulsion engines (c)                                                                               8                5,3 ( d )
                                    b ) Other :
                                         1 . For the industrial assembly of:
                                              Agricultural walking tractors of subheading 87.01 A ,
                                              Motor vehicles for the transport of persons , including vehicles
                                              designed for the transport of both passengers and goods , with a
                                              seating capacity of less than 15 ,
                                              Motor vehicles for the transport of goods or materials , with an
                                              engine of a cylinder capacity of less than 2 500 cm 3 ,
                                              Special purpose motor vehicles of heading No 87.03 ( c )                                             18                  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---   No L 331 / 322                                       Official Journal of the European Communities                                                                    9 . 12 . 85
                                                                                                                                                         Rate of duty
        Heading
         number                                                          Description                                                         Autonomous           Conventional
                                                                                                                                                     %                   %.
            1                                                                  2                                                                     3                    4
         84.06            D.    Parts :
        (cont'd)
                                   I. Of- engines for use in civil aircraft ( a )                                                                12 ( b )               Free
                                  II . Of other engines :
                                        a ) For aircraft                     '                                                                   12(b )                 3.8
                                        b ) Other                                                                                                   l£                  4.9
         84.07            Hydraulic engines and motors (including water wheels and water turbines):
                          A. Hydraulic engines and motors , and parts thereof, for use in civil aircraft
                                (a)                                                                                                                15                   Free
                          B. Other hydraulic engines and motors                                                                                     15                    6
                          C.    Other                                                                                                              15                     6
         84.08            Other engines and motors :
                          A. Reaction engines :
                                   I. Turbo-jets :
                                       a ) For use in civil aircraft ( a )                                                                      12(b )                 Free
                                       b ) Other , developing a thrust of:
                                            1.   24 525 N or less                                                                               12(b )                  4,4
                                            2.   More than 24 525 N                                                                             12(b )                  3,8
                                 II . Other ( for example , ram-jets , pulse-jets , rocket engines ):
                                       a) For use in civil aircraft ( a)                       ;                                                12(b)                  Free
                                       b)   Other                                                                                               12 ( b )                4,4
                          B.    Gas turbines :
                                   I. Turbo-propellers :
                                       a ) For use in civil aircraft ( a )                                                                      12(b )                 Free
                                       b) Other, developing a power of:
                                            1.   1 100 kW or less .                                                                             15(b)                   5,1
                                            2.  More than 1 100 kW                                                                              12(b )                  3,8
                                 II . Other :
                                       a ) For use in civil aircraft ( a )                                                                         14                  Free
                                       b ) Other                                                                                                   14                   5,5
                          C. Other engines and motors :
                                  I. For use in civil aircraft ( a )                                                                               14                  Free
                                 II . Other                                                                                                        14                    7
                          D.    Parts :
                                  I. For use in civil aircraft ( a )                                                                               14                  Free
                                 II . Other :
                                       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 Preiliminary Provisions .
( 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--- 9 . 12 . 85                                            Official Journal of the European Communities                                                          No L 331 / 323
ll                                                                                                                                                     Rate of duty
        Heading
        number                                                           Description                                                        Autonomous           Conventional
                                                                                                                                                    %                   %
            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. 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:
                                 I. For use in civil aircraft ( a )                                                                                12                  Free
                                II . Other :
                                     a) Pumps (hand or foot operated ) for inflating pneumatic tyres and the
                                           like                                                                                                    16                  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
                          C. Fans , blowers and the like :
                                 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---   No L 331 / 324                                       Official Journal of the European Communities                                                                  9 . 12 . 85
                                                                                                                                                       Rate of duty
       Heading                                                           Description
        number                                                                                                                              Autonomous           Conventional
                                                                                                                                                   %                    %
            1                                                                 2                                                                    3                    4
         84.13            Furnace burners for liquid fuel ( atomisers), for pulverised solid fuel or for gas ;
                          mechanical stokers, mechanical grates, mechanical ash dischargers and similar
                          appliances                                                                                                              14                   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 of 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
                        , B. Evaporators and condensers, excluding those for domestic refrigerators . . .                                         13                    3
                          C.   Other :
                                   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
                                                                                                                                                     i
        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
                          C. Heat exchange units :
                                  I. For use in civil aircraft ( a )                                                                              11                  Free
                                II . Other                                                                                                        11                   3.5
                          D. Percolators and other appliances for making coffee and other hot drinks:
                                  I. Electrically heated                                                                                          18                   5.8
                                II . Other                                                                                                        12                  4,4
                          E. Medical and surgical sterilising apparatus:
                                  I. Electrically heated                                                                                          17                  5.6
                                II . Other                                                                                                        14                   4.9
                          F.  Other :
                                  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--- 9 . 12 . 85                                         Official Journal of the European Communities                                                           No L 331 / 325
Il                                                                                                                                                    Rate of duty
     Heading
      number                                                           Description                                                        Autonomous            Conventional
                                                                                                                                                  %                   %
          1                                                                 2                                                                      3                   4
      84.18             Centrifuges: filtering and purifying machinery and apparatus (other than filter
                        tunnels, milk strainers and the like), for liquids or gases:
                        A. For the separation of uranium isotopes (EURATOM )                                                                      5                  3,5
                        B. Specially designed for the separation of irradiated nuclear fuels , for the
                              treatment of radio-active waste or for the recycling of irradiated nuclear fuels
                              (EURATOM) . .                                                                                                      11                  4,1
                        C.    Other :
                                I. Machinery and apparatus (excluding parts thereof), for use in civil
                                    aircraft ( a )                                                                                                15                 Free
                               II . Other :
                                    a ) Centrifuges:
                                         1 . Clothes-dryers , electrically operated , each of a dry linen
                                               capacity not exceeding 6 kg                                                                       18                   5.3
                                         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 :
                                I. Domestic dish washing machines                        •                                                       18                  4,9
                               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 11 , paragraph B , of the Preliminary Provisions .
 ---pagebreak--- No L 331 / 326                           Official Journal of the European Communities                                    9 . 12 . 85
ll                                                                                                           Rate of duty
   Heading
    number                                             Description                                    Autonomous     Conventional
                                                                                                           %               %
       1                                                    2                                              3          •     4
    84.22       B. Other :
   (cont'd)
                      J. . Machinery and mechanical appliances specially designed for dealing with
                           highly radio-active substances (EURATOM )                                       8              3,2
                     II . Self-propelled cranes on wheels , not capable of running on rails               14              5,8
                    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 ,
                   minerals or ores :
                      I. Self-propelled , track-laying or wheeled , not capable of running on rails :
                           a ) Scrapers                                                                   15              5,8
                           b) Other machinery                                                             15              6,5
                           c) Parts                                                                       15              5.8
                     II . Other :
                           a ) Boring and sinking machinery                                                9              2.9
                           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 arid 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;
               germination 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--- 9 . 12 . 85                            Official Journal of the European Communities                            No L 331 / 327
Il                                                                                                         Rate of duty
     Heading
     number                                         Description                                     Autonomous     Conventional
                                                                                                        %                %
         1                                              2                                                3                4
      84.30  Machinery, not falling within any other heading of this Chapter, of a kind used in
             the following food or drink industries: bakery, confectionery, chocolate
             manufacture, macaroni, ravioli or similar cereal food manufacture , the
             preparation of meat, fish, fruit or vegetables ( including mincing or slicing
             machines), sugar manufacture or brewing                                                    13               3,8
      84.31  Machinery for making or finishing cellulosic pulp, paper or paperboard :
             A. For. making paper or paperboard                                                         12               3,8
Il           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 , inter­
                        types )                                                                         6                2,2
                   II . Other                                                                           13               4,1
             B. Blocks , plates , cylinders and other similar articles , other than lithographic
                  stones                                                                                16               4,9
             C. Other                                                                                   14               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 :
                        a ) Single-revolution machines                                                  12                 3
                        b ) Two-revolution machines                                                     10                 3
                   II . Rotary presses . . :                                                            11                 3
                  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
      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:
||           A. Weaving machines                                                                        11               3,5
||           B. Knitting machines                                                                       13               4,4 ■
             C. Machines for making gimped yarn , tulle, lace, embroidery , trimmings , braid
                  or net                                                                                10               3,2
             D. Machines for preparing yarns for use on the above machines , including
                  warping and warp sizing machines                                                      13               3,8
 ---pagebreak--- No L 331 / 328                             Official Journal of the European Communities                                 9 . 12 . 85
                                                                                                            Rate of duty
   Heading
   number                                                Description                                 Autonomous     Conventional
                                                                                                          %               %
      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 of other support; machines of a type used for printing
               a repetitive design , repetitive words or overall colour on textiles , leather,
               wallpaper , wrapping paper, linoleum or other materials , and engraved or etched
               plates , blocks or rollers therefor:
               A. Ironing machines and presses , electrically heated                                     16              4,6
               B. Clothes-washing machines , each of a dry linen capacity not exceeding 6 kg;
                    domestic wringers:
                       I. Electrically operated                                                          19              5,1
ll                   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
||                        b ) Other                                                                      12               —
                     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--- 9 . 12 . 85                           Official Journal of the European Communities                            No L 331 / 329
                                                                                                          Rate of duty
     Heading
      number                                         Description                                   Autonomous     Conventional
                                                                                                       %               %
         1                                               2                                              3               4
      84.43    Converters, ladles, ingot moulds and casting machines, of a kind used in
               metallurgy and in metal foundries                                                       13              3.8
      84.44    Rolling mills and rolls therefor:
               A. Rolling mills specially designed for the recycling of irradiated nuclear fuels
                   (EUR ATOM )                                                                         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--- No L 331 / 330                         Official Journal of the European Communities                                  9 . 12 . 85
||I                                                                                                    Rate of . duty
   Heading                                            Description
    number                                                                                      Autonomous       Conventional
                                                                                                    %                  %
      1                                                   2                                          3                  4
    84.45      C. VIII . Gear-cutting machines:
   (cont'd)
                          a ) For cutting cylindrical gears :
                               1 . Automated by coded information                                   10                5.3
                               2.  Other                                                            10                4,9
                          b ) For cutting other gears :
                               1 . Automated by coded information                                    6                3.8
                               2.  Other                                                             6                3^5
                    IX . Presses , other than those falling within subheadings 84.45 C X and C
                          XI :
                          a ) Automated by coded information                                        12                5,5
                          b ) Other                                                                 12                  5
                    X.    Bending, folding, flattening, shearing, punching and notching
                          machines :
                          a ) Automated by coded information                                         8                  4
                          b ) Other                                                                  8                2,5
                    XI. Forging machines and stamping machines:                 '
                          a ) Automated by coded information                                         6                4.4
                          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
    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 :
               A. Typewriters                                                                       16                4,6
               B. Cheque-writing machines                                                           13                3,8
 ---pagebreak--- 9 . 12 . 85                                           Official Journal of the European Communities                                                          No L 331 / 331
Il                                                                                                                                                    Rate of duty
      Heading
       number                                                           Description                                                        Autonomous           Conventional
                                                                                                                                                  %                    %
           1                                                                 2                                                                     3                   4
       84.52             Calculating machines; accounting machines, cash registers, postage-franking
                         machines , ticket-issuing machines and similar machines, incorporating a
                         calculating device :
                         A. Electronic calculating machines                                                                                       14                   12
I                        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 :
I                        A. Automatic data processing machines , and units thereof, for use in civil
                             aircraft ( a )                                                                                                       11                  Free
I                        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):
ll                       A. Addressing machines and address plate embossing machines                                                              16                  4,6
I                        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 :
Il                       A. Address plates                                                                                                        18                  4,9
I                        B. Parts and accessories for electronic calculating machines falling within
                             subheading 84.52 A                                                                                                   14                  6,3
I                        C. Other                                                                                                                 12                    4
       84.56             Machinery for sorting, screening, separating, washing, crushing, grinding or
                         mixing earth , stone, ores or other mineral substances, in solid ( including powder                                              *
                         and paste) form; machinery for agglomerating, moulding or shaping solid mineral
                         fuels, ceramic paste, unhardened cements, plastering materials or other mineral
                         products in powder or paste form; machines for forming foundry moulds of
                                                                                                                                                  13                    3
        84.57            Glass-working machines (other than machines for working glass in the cold);
                         machines for assembling electric filament and discharge lamps and electronic and                                                                   •
                         similar tubes and valves :
I                        A. Glass-working machines ( other than machines for working glass in the
                             cold )                                                                                                               11                  3,5
                         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--- No L 331 / 332                                        Official Journal of the European Communities                                                                   9 . 12 . 85
                                                                                                                                                        Rate of duty
       Heading                                                          Description
       number                                                                                                                               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 and cable making
                              machines :
                                 I. Stranding, twisting, cabling and similar machines and appliances                                              ■ 12                 3.8
                               II . Other machines and appliances ( for example , reinforcing, taping,
                                     insulating and the like for the preparation , coating, finishing of ropes and
                                     cables )                                                                                                       14                 4.9
                         E. Other :                                                            v
                                 I. The following goods, for use in civil aircraft ( a ):
                                     Hydropneumatic spherical batteries ;
                                     Mechanical actuators for thrust reversers ;
                                     Toilet units , specially designed ;
                                     Air humidifiers and dehumidifiers ;
                                     Servo-mechanisms , non-electric ;
                                     Hydraulic servo-motors , non-electric ;
                                     Non-electric starter motors ;
                                     Pneumatic starters for jet engines ;
                                     Windscreen wipers , non-electric ;
                                     Propeller regulators, non-electric                                                                             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
        84161            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--- 9 . 12 . 85                                        Official Journal of the European Communities                                                   No L 331 / 333
                                                                                                                                            Rate of duty
       Heading
       number                                                       Description                                                    Autonomous          Conventional
                                                                                                                                         %                   %
           1                                                              2                                                               3                   4
        84.63           B. Other :
      (cont'd)               I. Housings for hall , roller or needle roller bearings , whether or not
                                 incorporating 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:
                       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:
                       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
                       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--- No L 331 / 334                                Official Journal of the European Communities                              9 . 12 . 85
                                                               CHAPTER 85
                                   ELECTRICAL MACHINERY AND EQUIPMENT; PARTS THEREOF
Notes
1 . This Chapter does not cover:
    ( a ) Electrically warmed blankets , bed pads, foot-muffs and the like ; electrically warmed clothing, footwear and ear
           pads and other electrically warmed articles worn on or about the person ;
    ( b ) Articles of glass of heading No 70.11 ; or
    ( c) Electrically heated furniture of Chapter 94 .
2 . Heading No 85.01 is to be taken not to apply to goods described in heading No 85.08 , 85.09 or 85.21 , other than
    metal tank mercury arc rectifiers which remain classified in heading No 85.01 .
3 . Heading No 85.06 is to be taken to apply only to the following electro-mechanical machines of types commonly
    used for domestic purposes :
    ( a ) Vacuum cleaners , floor polishers , food grinders and mixers , fruit juice extractors and fans , of any weight;
    (b ) Other machines provided the weight of such other machines does not exceed 20 kg.
    The heading does not , however, apply to dish washing machines ( heading No 84.19 ), centrifugal and other clothes
    washing machines (heading No 84.18 or 84.40 ), roller and other ironing machines ( heading No 84.16 or 84.40 ),
    sewing machines ( heading No 84.41 ) or to electro-thermic appliances (heading No 85.12).
4 . For the purposes of heading No 85.19 , "printed circuits" are to be taken to be circuits obtained by forming on an
    insulating base , by any printing process ( for example , embossing, plating-up , etching) or by the "film circuit"
    technique , conductor elements, contacts or other printed components (for example , inductances , resistors ,
    capacitors) alone or interconnected according to a pre-established pattern , other than elements which can produce,
    rectify , modulate or amplify an electrical signal ( for example , semi-conductor elements).
    The ..term "printed circuits" does not cover circuits combined with elements other than those obtained during the
    printing process . Printed circuits may , however, be fitted with non-printed connecting elements .
    Thin- or thick-film circuits comprising passive and active elements obtained during the same technological process
    are to be classified in heading No 85.21 .
5 . For the purposes of heading No 85.21 :
    (A) "Diodes , transistors and similar semi-conductor devices" are to be taken to be those devices the operation of
          which depends on variations in resistivity on the application of an electric field ;
    (B) "Electronic microcircuits" are to be taken to be:
           ( a ) Microassemblies of the "fagot" module , moulded module , micromodule and similar types , consisting of
                 discrete , active or both active and passive miniaturised components which are combined , and
                 interconnected ;
          •(b ) Monolithic integrated circuits in which the circuit elements ( diodes , transistors , resistors , capacitors ,
                 interconnections , etc .) are created in the mass ( essentially) and on the surface of a semi-conductor material
                 (doped silicon , for example) and are inseparably associated;
 ---pagebreak---  9 . 12 . 85                                            Official Journal of the European Communities                                                          No L 331 / 335
       (c) Hybrid integrated circuits in which passive and active elements, some obtained by thin- or thick-film technology
            (resistors , capacitors , interconnections , etc.), others by semi-conductor technology ( diodes , transistors ,
            monolithic integrated circuits , etc.), are combined , to all intents and purposes indivisibly , on a single insulating
            substrate ( glass , ceramic , etc .). These circuits may also include miniaturised discrete components .
       For the classification of the articles defined in this Note , heading No 85.21 shall take precedence over any other
       heading in the Tariff which might cover them by reference to , in particular , their function .
                                                                                                                                                         Rate of duty
        Heading
        number                                                            Description                                                         Autonomous          Conventional
                                                                                                                                                     %                   %
            1                                                                  2                                                                     3                    4
         85.01            Electrical goods of the following descriptions : generators , motors , converters
                          ( rotary or static), transformers , rectifiers and rectifying apparatus , inductors :
                          A. The following goods , for use in civil aircraft ( a):
                                Generators , converters ( rotary or static ), transformers , rectifiers and
                                rectifying apparatus , inductors;
                                Electric motors of an output of not less than 0,75 kW but less than
                                 150 kW                                                                                                             12                  Free
                          B. Other machines and apparatus :
                                   I. Generators , motors , ( whether or not equipped with speed reducing ,
                                      changing or step-up gear ) and rotary converters :
                                      a ) Synchronous motors of an output of not more than 18 watts ....                                            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 ;
                          electromagnetic 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
                          B.    Other :
                                  I. Lead-acid accumulators                                                                                         20                   6,2
                                 II . Other accumulators                                                                                            17                  5.1
                                Ill   Parts :
                                      a)   Wooden separators                                                                                        10                  3.2
                                      b)   Other                                                                                                    17                  5,6
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities . See also Section II , paragraph B , of the Preliminary Provisions .
 ---pagebreak---  No L 331 / 336                                         Official Journal of the European Communities                                                                   9 . 12 . 85
                        l                                                                                                                                Rate of duty
        Heading
         number                                                           Description                                                         Autonomous          Conventional
                                                                                                                                                     %                   %
            1                                                                  2                                                          3                               4
         85.05            Tools for working in the hand , with self-contained electric motor                                                        14                   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 motor:                                                                            i
                          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 :
                                 1 . 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--- 9. 12. 85                                             Official Journal of the European Communities                                                           No L 331 / 337
ll||                                                                                                                                                   Rate of duty
      Heading                                                           Description
       number                                                                                                                               Autonomous           Conventional
                                                                                                                                                    %                   %
           1                                                                 2                                                                      3                   4
        85.11            Industrial and laboratory electric furnaces, ovens and induction and dielectric
                         heating equipment; electric or laser-operated welding, brazing, soldering or
                         cutting machines and apparatus:
                         A. Furnaces , ovens , induction and dielectric heating equipment:
                                I. 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 dryers, hair curlers, curling tong heaters) and
                         electric smoothing irons; electro-thermic domestic appliances; electric heating
                         resistors , other than those of carbon:
                         A. Electric instantaneous or storage water heaters and immersion heaters:
                                I. For use in civil aircraft, excluding parts of such goods (a)                                                  • 20                  Free
                               II . Other                                                                                                          20                  5,3
                         B. Electric soil heating apparatus and electric space heating apparatus :
                                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 dryers , hair curlers,
                             curling tong heaters)                                              N. .                                               19                    6
                         D. Electric smoothing irons                                                                                               20                    6
                         E. Electro-thermic domestic appliances:
                                I. Electric cooking stoves , ranges, ovens and food warmers (excluding parts
                                    thereof), for use in civil aircraft ( a )                                                                      19                  Free
                               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:
                         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---  No L 331 / 338                                        Official Journal of the European Communities                                                                 9 . 12 . 85
                                                                                                                                                      Rate of duty
       Heading                                                          Description
        number                                                                                                                             Autonomous          Conventional
                                                                                                                                                  %                   %
           1                                                                  2                                                                   3                    4
        85.15            Radiotelegraphic and radiotelephonic transmission and reception apparatus;
                         radio-broadcasting and television transmission and reception apparatus
                         ( including receivers incorporating sound recorders or reproducers ) and television
                         cameras; radio navigational aid apparatus, radar apparatus and radio remote
                         control apparatus:
                         A. Radiotelegraphic and radiotelephonic transmission and reception apparatus ;
                               radio-broadcasting and television transmission and reception apparatus
                               (including receivers incorporating sound recorders or reproducers) and
                               television cameras :
                                 I. Transmitters :
                                     a) Radiotelegraphic and radiotelephonic apparatus , for use in civil
                                           aircraft ( a )                                                                                        18                  Free
                                     b ) Other                                                                                                   18                  4,9
                                II . Transmitter-receivers :
                                     a) Radiotelegraphic and radiotelephonic apparatus , for use in civil
                                           aircraft ( a )           -.                                                                           20                  Free
                                     b)   Other                                                                                                  20                  6,5
                               III . Receivers , whether or not incorporating sound recorders or
                                     reproducers :
                                     a) Radio receivers and radiotelegraphic and radiotelephonic apparatus ,
                                          for use in civil aircraft ( a )                                                                        22                  Free
                                     b)   Other :
                                           1 . Pocket receivers for calling or paging                                ,.                          22                   12
                                          2.    Other                                                                                            22                    14
                               IV . Television cameras                                                                                           17                  4,9
                         B. Other apparatus :
                                 I. For use in civil aircraft ( a ) "                                                                            16                  Free
                                II . Other                                                                                                  '    16                  6,2
                         C.   Parts :
                                 I. Assemblies and sub-assemblies consisting of two or more parts or pieces
                                     fastened or joined together, for apparatus falling within subheading
                                     85.15 B I and for use in civil aircraft ( a )                                                               22                  Free
                                II . Other
                                     a)   Cabinets and cases :
                                          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
( a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II , paragraph B, of the Preliminary Provisions.
 ---pagebreak---  9 . 12 . 85                                            Official Journal of the European Communities                                                        No L 331 / 339
                                                                                                                                                      Rate of duty
      Heading
       number                                                              Description                                                   . Autonomous            Conventional
                                                                                                                                                  %                     %
          1                                                                     2                                                                 3                     .4
       85.17              Electric sound or visual signalling apparatus (such as bells, sirens, indicator
                          panels, burglar and fire alarms), other than those of heading No 85.09 or
                          85.16 :
                          A. For use in civil aircraft, excluding parts of such goods (a)                                                        15                   Free
                          B. Other                                                                                                            15 ( b !               4,4 ( c)
       85.18              Electrical capacitors, fixed or variable:
                          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
       85.20              Electric filament lamps and electric discharge lamps (including infra-red and
                          ultra-violet lamps ); arc lamps :
                          A. Filament lamps for lighting:
                                 I. Sealed beam lamps for use in civil aircraft ( a )                                                            15                   Free
                                II . Other                               ;                                                                       15                      6
                          B. Other lamps                                                                                                         18                    4,9
                          C. Parts                                                                                                               15                    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 microcircuits:
                          A. Valves and tubes :
                                 I. Rectifying valves and tubes                                                                                  20                    5,3
                                II . Television camera tubes; image converter or intensifier tubes;
                                     photomultipliers                                                                                            17                    4,9
                               III . Cathode-ray tubes for television sets                                                                       19                     15
( a) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section 11 , paragraph B , of the Preliminary Provisions .
( b) The autonomous duty applicable to signalling apparatus against burglary , fire and similar situations (excluding their components and parts), originating in the United States
     of America , is set at 9,7 % . It shall apply until 28 February 1986 .
(c) Signalling apparatus against burglary , fire and similar situations (excluding their components and parts), originating in the United States of America , does not receive the
     benefit of this conventional duty . This measure shall apply until 28 February 1986 .
 ---pagebreak---  No L 331 / 340                                         Official Journal of the European Communities                                                                  9 . 12 . 85
                                                                                                         \
I\                                                                                                                                                      Rate of duty
        Heading
         number                                                           Description                                                        Autonomous          Conventional
                                                                                                                                                    %                   %     '
            1                                                                  2                                                                    3                    4
         85.21            A. IV. Phototubes (photoemissive cells) ;                                                                                16                   4,6
        (cont'd)                 V. Other                                                                                                          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 :
                                  I. Wafers not yet cut into chips                                                                                 21                     9
                                 II . Other                                                                                                        21                    17
                          E.   Parts                                                      :                                                        15                   5,8
         85.22            Electrical appliances and apparatus, having individual functions, not falling
                          within any other heading of this Chapter:
                          A. For the manufacture of the products mentioned in subheading 28.51 A
                               (EURATOM)                                                                                                           11                   4,1
                          B. Specially designed for the separation of irradiated nuclear fuels, for the
                               treatment of radio-active waste or for the recycling of irradiated nuclear fuels
                               (EURATOM)                                                                                                           11                   4,1
                          C.   Other :
                                  I. Flight recorders , for use in civil aircraft ( a)                                                             13                  Free
                                 II. Other appliances and apparatus                                                                                13                    7
                               III . Parts :
                                      a) Assemblies and sub-assemblies consisting of two or more parts or
                                           pieces fastened or joined together, for flight recorders, for use in civil
                                           aircraft ( a )                                                                                       . 13                   Free
                                      b ) Other                                                                                                    13                    7
         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
         85.24            Carbon brushes, arc-lamp carbons, battery carbons, carbon electrodes and other
                          carbon articles of a kind used for electrical purposes:
                          A. Electrodes for electrolysis installations                                              -<                              9                   5,8
                          B. Heating resistors, other than those falling within heading No 85.12                                                   14                   4,1
                          C.   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--- 9 . 12 . 85                          Official Journal of the European Communities                            No L 331 / 341
             I                                                                                           Rate of duty
     Heading
     number                                        Description                                    Autonomous     Conventional
                                                                                                      %               %
         1                                             2                                               3               4
      85.25  Insulators of any material:
             A. Of ceramic materials                                                                  19               10
             B. Of artificial plastic materials or of glass fibre                                     19              7,7
             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
             incorporated during moulding solely for purposes of assembly, but not including
             insulators falling within heading No 85.25 :
             A. Of ceramic materials or of glass                                                      17               10
             B. Of hardened rubber or of bituminous materials . . .                                   14              4,9
             C. Of artificial plastic materials                                     ;                 19              7,5
             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
 ---pagebreak--- No L 331 / 342                            Official Journal of the European Communities                             9 . 12 . 85
                                                         SECTION XVII
                                               VEHICLES, AIRCRAFT, VESSELS
                                        AND ASSOCIATED TRANSPORT EQUIPMENT
Notes
1 . This Section does not cover articles falling within heading No 97.01 , 97.03 or 97.08 , or bobsleighs, tobogganis 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 §o that they can also be used as road vehicles are classified as flying machines .
    Amphibious motor vehicles are classified as motor vehicles .
5 . Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as
    follows :
    ( a ) In Chapter 86 if designed to travel on a guide-track (hovertrains);
    (b ) In Chapter 87 if designed to travel over land or over both land and water;
    (c) In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing-stages or also
           able to travel over ice .
    Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles falling within
    the heading in which the air-cushion vehicles are classified under the above provisions .
 ---pagebreak--- 9 . 12 . 85                               Official Journal of the European Communities                       No L 331 / 343
    Hovertrain track fixtures and fittings arc to be classified as railway track fixtures and fittings, and traffic control
    equipment for hovertrain transport systems as traffic control equipment for railways .
Additional Notes
1 . Subject to the provisions of Additional Note 3 to Chapter 89, tools and articles necessary for the maintenance or
     repair of vehicles, aircraft or vessels are to be classified with those vehicles, aircraft or vessels if imported with
     them . Other accessories imported with vehicles, aircraft or vessels are also to be classified therewith if they form
    part of the normal equipment of the vehicles, aircraft or vessels and are normally sold with them .
2 . The provisions of General Rule A 2 (a) are also applicable, at the request of the declarant and subject to conditions
    stipulated by the competent authorities, to goods falling within headings Nos 86.10, 88.05, 89.03 and 89.05
     imported in split consignments.
                                                           CHAPTER 86
             RAILWAY AND TRAMWAY LOCOMOTIVES, ROLLING-STOCK AND PARTS THEREOF; RAILWAY
                                       AND TRAMWAY TRACK FIXTURES AND FITTINGS;
                    TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS ( NOT ELECTRICALLY POWERED)
Notes
1 . This Chapter does not cover :
    ( a) Railway or tramway sleepers of wood or of concrete , or concrete guide-track sections for hovertrains ( heading
          No 44.07 or 68.11 );
    (b ) Railway or tramway track construction material of iron or steel falling within heading No 73.16 ; or
    (c) Electrically powered signalling apparatus falling within heading No 85.16 .
2 . Heading No 86.09 is to be taken to apply , inter alia , to :                                                )
    ( a ) Axles , wheels , metal tyres , hoops and hubs and other parts of wheels;
    ( b ) Frames , underframes and bogies ;
    ( c) Axle boxes ; brake gear ;
    (d ) Buffers for rolling-stock ; coupling gear and corridor connections;
    ( e ) Coachwork .
3 . Subject to the provisions of Note 1 above, heading No 86.10 is to be taken to apply , inter alia , to :
    ( a ) Assembled track , turntables , platform buffers , loading gauges;
    (b ) Semaphores , mechanical signal discs , level crossing control gear, signal and point controls , whether or not they
          are fitted for electric lighting.
 ---pagebreak--- No L 331 / 344                        Official Journal of the European Communities                                     9 . 12 . 85
IIll                                                                                                       Rate of duty
    Heading                                         Description
     number                                                                                         Autonomous     Conventional
                                                                                                        %                %
        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 :
               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 materials (EURATOM)                                                     10              3,8
               B. Other                                                                                 15              4,4
      86.09    Parts of railway and tramway locomotives and rolling-stock:
               A. Bogies , bissel-bogies and the like , and parts thereof                               13              3,8
               B. Brakes and parts thereof                                                              11              4,5
               C. Axles , assembled or not; wheels and parts thereof                                    15                6
               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--- 9 . 12 . 85                                Official Journal of the European Communities                              No L 331 / 345
                                                              CHAPTER 87
              VEHICLES , OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS THEREOF
Notes
1 . For the purposes of this Chapter , tractors are deemed to be vehicles constructed essentially for hauling or pushing
     another vehicle , appliance or load , whether or not they contain subsidiary provision for the transport, in
    connection with the main use of the tractor , of tools , seeds , fertilisers or other goods .
2 . Motor chassis fitted with cabs are to be treated as falling within heading No 87.02 and not within heading
    No 87.04 .
3 . Headings Nos 87.10 and 87.14 are to be taken not to apply to children's cycles which are not fitted with ball
    bearings nor to children's cycles which , though fitted with ball bearings , are not constructed like normal cycles .
    Such children's cycles are to be treated as falling within heading No 97.01 .
Additional Note
The headings of this Chapter are to be taken not to apply to railway or tramway rolling-stock designed solely for
running on rails .
Il                                                                                                               Rate of duty
      Heading
      number                                             Description                                     Autonomous      Conventional
                                                                                                              %                %
         1                                                   2                                                 3               4
       87.01      Tractors (other than those falling within heading No 87.07), whether or not
                  fitted with power take-offs, winches or pulleys:
                  A. Agricultural walking tractors , with either a spark ignition or a compression
                       ignition engine , of a cylinder capacity of:
                          I. 1 000 cm 3 or less                                                              12               4.4
                        II . More than 1 000 cm 3                                                    i       18               5,8
                  B. Agricultural tractors (excluding walking tractors) and forestry tractors,
                       wheeled                                                                               20               8.5
                  C.   Other :
                          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 :           f     I
                             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
                                 2.   Other                                                                  29                11
                             b ) Other                                                                       29                10
                       II . With other engines                                                               25               12,5
                  B. For the transport of goods or materials :
                          I. Motor lorries specially designed for the transport of highly radio-active
                         •   materials (EURATOM)                                                             10               5,3
 ---pagebreak---  No L 331 / 346                                       Official Journal of the European Communities                                9 . 12 . 85
                                                                                                                      Rate of duty
      Heading
       number                                                           Description                            Autonomous     Conventional
                                                                                                                    %               %
           1                                                                 2                                      3                4
        87.02           B.     II . Other :
      (cont'd)
                                    a ) With either a spark ignition or a compression ignition engine:
                                        1 . Motor lorries with either a spark ignition engine of a cylinder
                                             capacity of 2 800 cm3 or more or a compression ignition engine of
                                             a cylinder capacity of 2 500 cm 3 or more :
                                             aa) Dumpers of a cylinder capacity:
                                                    11 .   Of less than 10 000 cm 3                                28                17
                                                    22 .   Of 10 000 cm 3 or more .                                28               17 -
                                             bb ) Other                                                            28               22
                                        2.   Other :
                                             aa ) Dumpers                                                          22                6
                                             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                                     29               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    N         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 cm 3 ,
                             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--- 9 . 12 . 85                                            Official Journal of the European Communities                      No L 331 / 347
                                                                                                                     Rate of duty
        Heading
        number                                                           Description                          Autonomous     Conventional
                                                                                                                   %              %
            1                                                                  2                                   3               4
                                       C
         87.06            Parts and accessories of the motor vehicles falling within heading No 87.01 ,
                          87.02 or 87.03 :
                          A. For the industrial assembly of:
                               Agricultural walking tractors falling within subheading 87.01 A,
                               Motor vehicles for the transport of persons , including vehicles designed for
                               the transport of both passengers and goods , with a seating capacity of less
                               than 15 ,
                               Motor vehicles for the transport of goods of materials, with either a spark
                               ignition engine of a cylinder capacity of less than 2 800 cm3 or a compression
                               ignition engine of a cylinder capacity of less than 2 500 cm3 ,
                               Special purpose motor lorries and vans of heading No 87.03 (a)                     19              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            Works trucks, mechanically propelled, of the types used in factories, warehouses,
                          dock areas or airports for shoft distance transport or handling of goods (for
                          example, platform trucks, fork-lift trucks and straddle carriers); tractors of the
                          those 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--- No L 331 / 348                        Official Journal of the European Communities                                 9 . 12 . 85
                                                                                                       Rate of duty
   Heading
   number                                          Description                                Autonomous       Conventional
                                                                                                   0/                O/
                                                                                                    /o                /o
      1                                                2                                            3                 4
    87.12      Parts and accessories of articles falling within heading No 87.09, 87.10 or
               87.11 :
               A. Of motor-cycles                                               .                 24                   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:
               A. Animal-drawn vehicles                                                           14                4,9
               B. Trailers and semi-trailers :
                     I. Specially designed for the transport of highly radio-active materials
                         (EURATOM)                                                                10                5,3
                    II . Other                                                                    20                5.3
               C. Other vehicles :
                     I. Specially designed for the transport of highly radio-active materials
                         (EURATOM)                                                                10                3,8
                    II . Other                                                                    14                4,1
               D. Parts                                                                           15                4.4
 ---pagebreak--- 9 . 12 . 85                                            Official Journal of the European Communities                                                          No L 331 / 349
                                                                               CHAPTER 88
                                      AIRCRAFT AND PARTS THEREOF; PARACHUTES; CATAPULTS AND
                                    SIMILAR AIRCRAFT LAUNCHING GEAR; GROUND FLYING TRAINERS
Additional Note
For the purpose of subheading 88. 02 B, the, expression "unladen weight" shall mean the weight of the machine in
normal flying order, excluding the weight of the crew and of fuel and equipment except permanently-fitted items of
equipment.
ll                                                                                                                                                      Rate of duty
      > Heading
        number                                                           Description                                                         Autonomous          Conventional
                                                                                                                                                    % •                 %
            1                                                                  2                                                                     3                   4
         88.01            Balloons and airships:
I                         A. Civil balloons and airships ( a )                                                                                      18                 Free
                          B.   Other                                                                                                                18                   9
        88.02             Flying machines, gliders and kites; rotochutes:
                                                *
                          A. Not mechanically propelled :                                                                                         V
                                 I. Civil gliders ( a )                                                                                             18                 Free
                                II . Other :
                                     a)    Kites and rotochutes                                                                                     18                  4,9
                                     b ) Other                                                                                                      18                   7
                          B. Mechanically propelled :
                                 I. Helicopters :
                                     a ) Civil helicopters ( a )                                                                                    12                 Free
                                     b ) Other , of an unladen weight :
                                           1 . Not exceeding 2 000 kg                                                                               15                  15
                                           2 . Exceeding 2 000 kg                                                                                   12                   5
                                II . Other :
                                     a)    Civil aircraft ( a )                                  '                                                  12                 Free
                                     b) Other, of an unladen weight:
                                           1 . Not exceeding 2 000 kg                                                                               15                  12
                                           2 . Exceeding 2 000 kg but not exceeding 15 000 kg                                                       14                  5,5
                                           3 . Exceeding 15 000 kg                                                                                  12                   5
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities. See also Section II , paragraph B , of the Preliminary Provisions .
 ---pagebreak--- No L 331 / 350                                    Official Journal of the European Communities                                                                  9 . 12 . 85
ll                                                                                                                                                Rate of duty
    Heading
    number                                                           Description                                                       Autonomous          Conventional
                                                                                                                                             %                    %
        1                                                                   2                                                                 3                    4
     88.03           Parts of goods falling within heading No 88.01 or 88.02:
                     A. Of balloons or airships:
                            I. For use in civil balloons or airships ( a )                                                                   17                  Free
                           II . Other                                                                                                        17                   8,5
                     B. Other :
                      ,     I. For use in civil flying machines and gliders (a)                                                           12(b )                 Free
                           II . Other :
                                a ) Of kites and rotochutes                                                                                  12                   3,8
                                b) Other                                                                                                  12(b )                   5
     88.04           Parachutes and parts thereof and accessories thereto                                                                    15                   5,8
     88.05           Catapults and similar aircraft launching gear; ground flying trainers; parts of any
                     of the foregoing articles:
                     A. Catapults and similar aircraft launching gear; parts thereof                                                         17                   5,6
                     B. Ground flying trainers; parts thereof:
                            I. For civil use ( a )                                                                                           13                  Free
                           II . Other                                                                                                       13                   v3,8
  (a) Entry under this subheading is subje« to conditions to be determined by the competent authorities. See also Section II , paragraph B , of the Preliminary
      Provisions .
  (b) Duty temporarily suspended in respect of articles intended to be fitted in aircraft imported duty free or built within the Community. This suspension is subject to
      compliance with formalities and conditions to be determined by the competent authorities.
 ---pagebreak--- 9 . 12 . 85                                              Official Journal of the European Communities                          No L 331 / 351
                                                                                 CHAPTER 89
                                                          SHIPS , BOATS AND FLOATING STRUCTURES
Note
A hull , unfinished or incomplete vessel ,.assembled , unassembled or disassembled , or a complete vessel unassembled or
disassembled , is to be classified within heading No 89.01 if it does not have the essential character of a vessel of a
particular kind .
Additional Notes
1 . Subheadings 89.01 B I and 89.02 B I are to be taken to apply only to vessels, designed as sea-going, having a hull of
       an overall length (excluding any projecting parts) of not less than 12 m . However, fishing boats and lifeboats,
       designed as sea-going, shall be considered as sea-going vessels regardless of their length .
2 . Subheading 89.03 A is to be taken to apply only to vessels, floating docks and floating or submersible drilling or
       production platforms, designed as sea-going.
3 . For the purposes of heading No 89.04, the expression "ships, boats and other vessels for breaking up " includes the
      following articles when imported in vessels for breaking up, ort condition that they have formed part of the normal
       equipment of such vessels:
     . — spare parts (such as propellers), whether or not in a new condition;
       — movable articles (furniture, kitchen equipment, tableware, etc.) showing clear evidence of use.
ll                                                                                                                        Rate of duty
         Heading
          number                                                           Description                            Autonomous      Conventional
                                                                                                                      %                %
              1                                                                  2                                     3                4
           89.01            Ships, boats and other vessels not falling within any of the following headings of
                            this Chapter:
                            A. Warships                                                                              Free              Free
                            B.    Other :
                                    I. Sea-going vessels                                                             Free              Free
                                   II . Other :
                                        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:
                            A. Tugs                                                                                  Free              Free
                            B.   Pusher craft :
                                    I. Sea-going                                                                     Free              Free
                                   II . Other                                                                          8               2,5
           89.03            Light-vessels, fire-floats, dredgers of all kinds, floating cranes, and other vessels
                            the navigability of which is subsidiary to their main function; floating docks;
                            floating or submersible drilling or production platforms:
                            A. Sea-going                                                                             Free              Free
                            B.    Other . . '                                                                          8               3,2
           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 determined by the competent authorities.
 ---pagebreak--- No L 331 / 352                            Official Journal of the European Communities                                 9 . 12 . 85
                                                          SECTION XVIII
                            OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,
                          CHECKING, PRECISION, MEDICAL AND SURGICAL INSTRUMENTS
                        AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS;
             SOUND RECORDERS OR REPRODUCERS; TELEVISION IMAGE AND SOUND RECORDERS
                                            OR REPRODUCERS; PARTS THEREOF
                                                            CHAPTER 90
                   OPTICAL, PHOTOGRAPHIC , CINEMATOGRAPHIC, MEASURING , CHECKING, PRECISION ,
                         MEDICAL AND SURGICAL INSTRUMENTS AND APPARATUS : PARTS THEREOF
Notes
1 . This Chapter does not cover :
    ( a ) Articles of a kind used in machines , appliances , instruments or apparatus , of unhardened vulcanised rubber ,
           falling within heading No 40.14 , of leather or of composition leather , falling within heading No 42.04 , or of
           textile material ( heading No 59.17 );
    ( b ) Refractory goods of heading No 69.03 ; laboratory , chemical or industrial wares of heading No 69.09 ;
    ( c) Glass mirrors , not optically worked , falling within heading No 70.09 , and mirrors of base metal or. of precious
           metal , not being optical elements , falling within heading No 83.06 or Chapter 71 ;
    ( d ) Goods falling within heading No 70.07 , 70.11 , 70.14 , 70.15 , 70.17 or 70.18 ;
    (e ) Parts of general use , as defined in Note 2 to Section XV , of base metal (Section XV) or similar goods of artificial
           plastic materials ( which are generally classified in heading No 39.07 );
    ( f) Pumps incorporating measuring devices , of heading No 84.10 ; weight-operated counting and 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--- 9 . 12 . 85                                           Official Journal of the European Communities                                                           No L 331 / 353
2 . Subject to Note 1 above, parts or accessories which are suitable for use solely or principally with machines ,
       appliances, instruments or apparatus falling within any heading of this Chapter are to be classified as follows:
       ( a) Parts or accessories constituting in themselves machines , appliances , instruments or apparatus ( including optical
             elements of heading No 90.01 or 90.02 ) of any particular heading of. the present Chapter or of Chapter 84 , 85
             or 91 (other than headings Nos 84.65 and 85.28 ) are to be classified in that heading;
       (b) Other parts or accessories are to be classified in heading No 90.29 if they answer to the terms of that heading;
             otherwise they are to be classified in the heading appropriate to the machine , appliance , instrument or apparatus
             itself.
 3 . Heading No 90.05 is to be taken not to apply to astronomical telescopes of a kind unsuitable for terrestrial
       observation (heading No 90.06 ), or to telescopic sights for fitting to firearms , periscopic telescopes for fitting to
       submarines or tanks , or to telescopes for machines , appliances , instruments or apparatus of this Chapter; such
       telescopic sights and telescopes are to be classified in heading No 90.13 .
4 . Measuring or checking optical instruments , appliances or machines which , but for this Note , could be classified
       both in heading No 90.13 and in heading No 90.16 , are to be classified in heading No 90.16 .
5 . Heading No 90.28 is to be taken to apply , and apply only, to :
       ( a ) Instruments or apparatus for measuring or checking electrical quantities ;
      (b) Machines , appliances , instruments or apparatus of a kind described in heading No 90.14 , 90.15 , 90.16 , 90.22 ,
             90.23 , 90.24 , 90.25 or 90.27 (other than stroboscopes), the operation of which depends on an electrical
             phenomenon which varies according to the factor to be ascertained or automatically controlled ;
      ( c) Instruments or apparatus for measuring or detecting alpha , beta , gamma , X-ray , cosmic or similar radiations;
             and
      (d) Automatic regulators of electrical quantities , and instruments or apparatus for automatically controlling
             non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the
             factor to be controlled .
6 . Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if
      they are of a kind normally sold therewith . Cases , boxes and similar containers imported separately are to be
      classified under their appropriate headings .
Additional Notes
1 . Heading No 90. 1 8 does not cover simple filter masks which, although covering only the mouth and the nose, serve
      as protection against toxic chemical products, dust, smoke and fog and which are intended to be used once only
      (for example, heading No 59.03).
2 . The expression "electronic instruments and apparatus " in subheading 90.28 A means instruments and apparatus
      which incorporate one or more articles of heading No 85.21 ; but for the purposes of the foregoing, no account
      shall be taken of articles of heading No 85.21 which have solely the function of rectifying current or which are
      included in the power pack of instruments or apparatus.
II                                                                                                                                                     Rate of duty
        Heading                                                         Description
         number                                                                                                                             Autonomous           Conventional
                                                                                                                                                   %                    %
             1                                                               2                                                                      3                   4
         90.01           Lenses, prisms, mirrors and other optical elements , of any material, unmounted ,
                         other than such elements of glass not optically worked; sheets or plates,' of
                         polarising material:
                         A. , Lenses , prisms , mirrors and other optical elements :
                                I. For use in civil aircraft ( a )                                                                                 17                  Free
                               II . Other                                                                                                          17                  7,5
                         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 :
                         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--- No L 331 / 354                          Official Journal of the European Communities                                    9 . 12 . 85
                                                                                                            Rate of duty
   Heading                                           Description
   number                                                                                          Autonomous       Conventional
                                                                                                        0/
                                                                                                         /o               %
      1                                                  2                                               3                 4
    90.03       Frames and mountings and parts thereof, for spectacles, pince-nez, lorgnettes,
                goggles and the like                                                                   19                5,1
   90.04        Spectacles, pince-nez, lorgnettes, goggles and the like, corrective, protective or
                other                                                                                  19                  6
   90.05        Refracting telescopes (monocular and binocular), prismatic or not                      20                7,2
   90.06        Astronomical instruments (for example, reflecting telescopes, transit instruments
                and equatorial telescopes), and mountings therefor, but not including instruments
                for radio-astronomy                                                                    17                6,9
   90.07        Photographic cameras; photographic flashlight apparatus and flashbulbs other
                than discharge lamps of heading No 85.20:
                A. Photographic cameras                                                                18                7.2
            ■
               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
               B. Projectors and sound reproducers , combined or not                                   19                6,5
   90.09       Image projectors (other than cinematographic projectors); photographic (except
               cinematographic) enlargers and reducers                                               . 18                6,3
   90.10       Apparatus and equipment of a kind used in photographic or cinematographic
               laboratories, not falling within any other heading in this Chapter; photo-copying
               apparatus (whether incorporating an optical system or of the contact type) and .
               thermo-copying apparatus; screens for projectors :
               A. Photo-copying apparatus incorporating an optical system                              18                7,2
               B. Thermo-copying apparatus                                                             15                4,4
               C. Other                                                                                15                4,9
                                                                   !
   90.11       Microscopes and diffraction apparatus, electron and proton                              15                5,8
   90.12       Compound optical microscopes , whether or not provided with means for
               photographing or projecting the image                                                   18                 10
   90.13       Optical appliances and instruments (but not including lighting appliances other
               than searchlights or spotlights), not falling within any other heading of this
               Chapter; lasers , other than laser diodes                                               18                6,5
 ---pagebreak--- 9 . 12 . 85                                            Official Journal of the European Communities                                                           No L 331 / 355
lil                                                                                                                                                      Rate of duty
        Heading
        number                                                           Description                                                          Autonomous          Conventional
                                                                                                                                                    %                    %
            1                                                                  2                                                                     3                    4
         90.14            Surveying (including photogrammetrical surveying), hydrographic, navigational,
                          meteorological, hydrological and geophysical instruments; compasses;
                          rangefinders:
                          A. Compasses :
                                 I. For use in civil aircraft ( a )                                                                                 17 .                Free
                                II . Other compasses                                                                                                17                    5
                               III . Parts :
                                     a ) For gyroscopic compasses , for use in civil aircraft ( a ) . . .                                           17                  Free
                                     b ) Other                                                                                                      17                    5
                          B.   Other :
                                 I. Optical air navigational instruments:
                                     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            Mechano-therapy appliances; massage apparatus; psychological aptitude-testing
                          apparatus; artificial respiration, ozone therapy, oxygen therapy, aerosol therapy
                          or similar apparatus; breathing appliances ( including gas masks and similar
                          respirators):
                          A. Gas masks and similar respirators ( excluding parts thereof), for use in civil
                               aircraft ( a )                                                                                                       16                  Free
                          B.   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---  No L 331 / 356                                        Official Journal of the European Communities                                                                    9 . 12 . 85
I||                                                                                                                                                      Rate of duty
        Heading                                                          Description
         number                                                                                                                               Autonomous          Conventional
                                                                                                                                                     %                    %
                       J
            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
Il                               II. Artificial eyes                                                                                                14                    4,1
II                              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                               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
                           substances ( including radiography and radiotherapy apparatus); . X-ray
                           generators; X-ray tubes; X-ray screens; X-ray high tension generators; X-ray
                           control panels and desks; X-ray examination or treatment tables, chairs and the
                                                                                                                                                    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 :
ll                         A. Thermometers :
ll                                I. For use in civil aircraft ( a )                                                                                21                   Free
\\                               II . Other :
Il                                    a ) Mercury or other liquid-filled thermometers , for direct reading ....                                     21                   6,9
ll                                    b) Other                                                                                                      17                     4
ll                         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--- 9 . 12 . 85                                         Official Journal of the European Communities                                                          No L 331 / 357
                                                                                                                                                    Rate of duty
     Heading                                                           Description
      number                                                                                                                             Autonomous           Conventional
                                                                                                                                                 '%                 %
          1                                                                 2                                                                     3                  4
      90.24            Instruments and apparatus for measuring, checking or automatically controlling
                        the flow, depth, pressure or other variables of liquids or gases, or for
                        automatically controlling temperature (for example, pressure gauges,
                        thermostats, level gauges, flow meters, heat meters, automatic ovendraught
                        regulators ), not being articles falling within heading No 90.14;
                       A. For use in civil aircraft ( a )                       ,                                                                16                Free
                        B.   Other :
                               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:                                                                                              i
                        A. Revolution counters, production counters, taximeters and other counters .                                             16                  4
                        B. Speed indicators and tachometers :
                               I. For use in civil aircraft ( a )                                                                                18                Free
                              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 :
                               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);
                                         For measuring or detecting ionising radiations ;
                                         Other measuring apparatus with self-balancing recording device ;
                                         Other apparatus for measuring electrical quantities                                                     16                  11
                                   b)    Other                                                                                                   16                 7,2
                        B.   Other
                                I. For use in civil aircraft ( a )                                                                             • 16                 Free
                              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--- No L 331 / 358                                     Official Journal of the European Communities                                                           9 . 12 . 85
ll||                                                                                                                                        Rate of duty
     Heading                                                       Description
      number                                                                                                                      Autonomous          Conventional
                                                                                                                                        %                   % '
          1                                                              2                                                               3                   4
       90.29          Parts or accessories suitable for use solely or principally with one or more of the
                      articles falling within heading No 90.23 , 90.24 , 90.26 , 90.27 or 90.28 :
                      A. Parts or accessories suitable for use solely or principally with the electronic
                           instruments or apparatus falling within subheading 90.28 A :
                             I. For instruments or apparatus for use in civil aircraft ( a )                                           16                  Free
                            II . Other           .                                                                                     16                   7,2
                      B. Other :
                             I. For the instruments or apparatus of subheadings 90.23 A , 90.27 B ,
                                 90.28 B or of heading No 90.24 , for use in civil aircraft ( a)                                       16                  Free
                            II . Other :
                                 a ) Parts of base metal , turned from bars, rods , angles , shapes , sections
                                     or wire , of solid section , the greatest diameter of which does not
                                     exceed 25 mm                                                                                      16                   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---  9 . 12. 85                                             Official Journal of the European Communities                                                          No L 331 / 359
                                                                                CHAPTER 91
                                                      CLOCKS AND WATCHES AND PARTS THEREOF
 Notes
 1 .« For the purposes of headings Nos 91.02 and 91.07 , the expression "watch movements" means movements
       regulated by a balance-wheel and hairspring or by any other system capable of determining intervals of time , not
       exceeding 12 mm in thickness when measured with the plate , the bridges and any additional outer plates .
2 . Headings Nos 91.07 and 91.08 are to be taken not to apply to spring-operated or weight-operated motors not
       fitted , nor adapted to be fitted , with escapements ( heading No 84.08 ).
3 . This Chapter does not cover parts of general use , as defined in Note 2 to Section XV , of base metal ( Section XV ),
       or similar goods of artificial plastic materials ( which are generally classified in heading No 39.07 ). The Chapter
       also excludes weights, clock or watch glasses, watch chains or straps , parts of electrical equipment , ball bearings or
       bearing balls . Clock and watch springs are to be classified as clock or watch parts ( heading No 91.11 ).
4 . Except as provided in Notes 2 and 3 , movements and other parts suitable for use both in clocks or watches and in
       other articles ( for example , precision instruments) are to be taken as falling within this Chapter and not within any
       other Chapter .
5 . Cases , boxes and similar containers imported with articles of this Chapter are to be classified with such articles if
       they are of a kind normally sold therewith . Cases , boxes and similar containers imported separately are to be
       classified under their appropriate headings .
                        ||                                                                                                                               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                 ' 5,1
                                                                                                                                                 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--- No L 331 / 360                                   Official Journal of the European Communities                                                                     9 . 12 . 85
                                                                                                                                                  Rate of duty
   Heading
   number                                                           Description                                                        Autonomous            Conventional
                                                                                                                                             %                     -%
       1                                                                  2                                                                  3                       4
                t
    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                   cach
                            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--- 9 . 12 or                                   Official Journal of the, European Communities                          No L 331 / 361
                                                               CHAPTER 92
          MUSICAL INSTRUMENTS ; SOUND RECORDERS OR REPRODUCERS ; TELEVISION IMAGE AND SOUND
                         RECORDERS OR REPRODUCERS ; PARTS AND ACCESSORIES OF SUCH ARTICLES
Notes
1 . This Chapter does not cover :
    ( a ) Film wholly or partly sensitised for photographic or photo-electric recording or such film exposed , whether or
          not developed ( Chapter 37 );
    ( b ) Parts of general use , as defined in Note 2 to Section XV , of base metal ( Section XV ), or similar goods of
          artificial plastic materials (which are generally classified in heading No 39.07);
    ( c) Microphones , amplifiers , loudspeakers , head-phones , switches , stroboscopes and other accessory instruments ,
          apparatus or equipment falling within Chapter 85 or 90 , for use with but not incorporated in or housed in the
          same cabinet as instruments of the present Chapter ; sound recorders or reproducers combined with a radio or
          television receiver ( heading No 85.15 );
    ( d) Brushes ( for cleaning musical instruments ) falling within heading No 96.01 ;
    (e) Toy instruments ( heading No 97.03 );
    ( f) Collectors' pieces or antiques ( heading No 99.05 or 99.06 ); or
    (g) Spools , reels or similar supports ( which are to be classified according to their constituent material , for example ,
          in heading No 39.07 or Section XV).
2 . Bows and sticks and similar devices used in playing the musical instruments of headings Nos 92.02 and 92.06 ,
    imported with such instruments in numbers normal thereto and clearly intended for use therewith , are to be
    classified in the same heading as the relative instruments .
    Perforated music rolls ( heading No 92.10 ) and gramophone records and the like ( heading No 92.12 ) imported with
    an instrument are to be treated as separate articles and not as forming a part of such instrument.
3 . Cases , boxes and similar containers imported with articles of this Chapter are to be classified with such articles if
    they are of a kind normally sold therewith . Cases , boxes and similar containers imported separately are to be
    classified under their appropriate headings .
ll                                                                                                            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
 ---pagebreak--- No L 331 / 362                         Official Journal of the European Communities                                      9 . 12 . 85
\\                                                                                                          Rate of duty
    Heading                                           Description
    number                                                                                           Autonomous     Conventional
                                                                                                          %                %
       1                                                  2                                               3                4
     92.02      Other string musical instruments                                                         21               6,3
    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
    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 instrumetns (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, tuning 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                19
                          b)  Other                                                                     19               9,5
                    III. Combined sound recorders and reproducers:
                          a ) Using magnetic tapes on reels excluding cassettes , and allowing
                              sound recording or reproduction either at a single speed of 1 9 cm per
                              second or at several speeds if those comprise only 1 9 cm per second
                              and lower speeds                                                          16               Free
                          b)  Other                                                                     16                 7
               B. Television image and sound recorders or reproducers                                   13                 8
 ---pagebreak--- 9 . 12 . 85                           Official Journal of the European Communities                               No L 331 / 363
Il||                                                                                                         Rate of duty
     Heading
     number                                        Description                                      Autonomous       Conventional
                                                                                                         %                  %
         1                                               2                                               3                  4
      92.12  Gramophone records and other sound or similar recordings; matrices for the
             production of records, prepared record blanks, film for mechanical sound
             recording, prepared tapes, wires, strips and like articles of a kind commonly used
             for sound or similar recording:
             A. Prepared for recording, but not recorded                                                17                  4,9
             B.   Recorded :
                    I. Wax recordings , discs , matrices and other intermediate forms , excluding
                        magnetically recorded tapes:
                        a ) For the production of records                                               11                . 3,5
                        b)  Other                                                                     > 17                  5,6
                   II . Other :
                        a)  Records :
                            1 . For teaching languages                                                   9                M.
                            2.  Other                                                                   17 .                4,9
                        b) Other recording media ( tapes , wires , strips and like articles):
                            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,i
      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--- No L 331 / 364                             Official Journal of the European Communities                                 9 . 12 . 85 «.
                                                              SECTION XIX
                                         ARMS AND AMMUNITION; PARTS THEREOF
                                                                CHAPTER 93
                                            ARMS AND AMMUNITION ; PARTS THEREOF
Notes
1 . This Chapter does not cover :
    ( a ) Goods falling within Chapter 36 ( for example , percussion caps, detonators , signalling flares);
    ( b ) Parts of general use , as defined in Note 2 to Section XV , of base , metal ( Section XV ), or similar goods of
           artificial plastic materials ( which are generally classified in heading No 39.07 );
    ( c) Armoured fighting vehicles ( heading No 87.08 );
    ( d ) Telescopic sights and other optical devices suitable for use with arms , unless mounted on a firearm or imported
           with the firearm on which they are designed to be mounted ( Chapter 90 );
    ( e) Bows , arrows , fencing foils or toys falling within Chapter 97 ; or
    ( f) Collectors' pieces or antiques ^heading No 99.05 or 99.06 ).
2 . In heading No 93.07 , the reference to "parts thereof' is to be taken not to include radio or radar apparatus of
    heading No 85.15 .
3 . Cases , boxes and similar containers imported with articles of this Chapter are to be classified with such articles if
    they are of a kind normally sold therewith . Cases , boxes and similar containers imported separately are to be
    classified under their appropriate headings .
ll                                    -                                                                     Rate of duty
      Heading
      number                                              Description                               Autonomous      Conventional
                                                                                                        %                 %
           1                                                   2  '                                      3                 4
       93.01          Side-arms (for example, swords, cutlasses and bayonets) and parts thereof and
                      scabbards and sheaths therefor                                                     8               3,2
       93.02          Revolvers and pistols, being firearms :
                      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--- 9 . 12 . 85                           Official Journal of the European Communities                         No L 331 / 365
Il                                                                                                     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 sidearms:
             A. Of arms of 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 of 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--- No L 331 / 366                            Official Journal of the European Communities                                 9 . 12 . 85
                                                           SECTION XX
                                       MISCELLANEOUS MANUFACTURED ARTICLES
                                                            CHAPTER 94
              FURNITURE AND PARTS THEREOF; BEDDING , MATTRESSES , MATTRESS SUPPORTS , CUSHIONS
                                              AND SIMILAR STUFFED FURNISHINGS
Notes
1 . This Chapter does not cover :                                                                                           i
    ( 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
    abovementioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the
    other :
    ( a ) Kitchen cabinets and similar cupboards ;
    ( b ) Seats and beds ;
    (c) Unit bookcases and similar unit furniture.
 ---pagebreak--- 9 . 12 . 85                                         Official Journal of the European Communities                                                    No L 331 / 367
3 . ( a ) In this Chapter references to parts of goods do not include reference to sheets ( whether or not cut to shape but
           not combined with other parts) of glass ( including mirrors) or of marble or other stone .
     ( b ) Goods described in heading No 94.04 , imported separately , are not to be classified in heading No 94.01 , 94.02
           or 94.03 as parts of goods .
l                                                                                                                                              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
                         B.   Other :
                                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:
                        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--- No L 331 / 368                           Official Journal of the European Communities                                   9 . 12 . 85
                                                           CHAPTER 95
                          ARTICLES AND MANUFACTURES OF CARVING OR MOULDING MATERIAL
Notes
1 . This Chapter does not cover:
    ( a ) Articles falling within Chapter 66 ( for example , parts of umbrellas , walking-sticks );
    ( b ) Articles falling within Chapter 71 ( for example , imitation jewellery );
    (c) Cutlery or other articles falling within Chapter 82 with handles or other parts of carving or moulding
            materials; the headings of the present Chapter apply , however, to separately imported handles or other parts of
            such articles ;
    ( d ) Articles falling within Chapter 90 ( for example , spectacle frames);
    (e) Articles falling within Chapter 91 ( for example , clock or watch cases);
    ( f) Articles falling within Chapter 92 (for example , musical instruments and parts thereof);
    ( g) Articles falling within Chapter 93 ( arms and parts thereof);
    ( h ) Articles falling within Chapter 94 ( furniture and parts thereof);
    ( ij ) Brushes , powder-puffs or other articles falling within Chapter 96 ;
    ( k ) Articles falling within Chapter 97 (toys , games and sports requisites );
    ( 1 ) Articles falling within Chapter 98 ( for example , buttons , cuff-links , smoking pipes , combs ); or
    ( m ) Collectors' pieces or antiques ( Chapter 99 ).
2. In heading No 95.08 , the expression "vegetable or mineral carving material'^ is to be taken to apply to:
    ( a ) Hard seeds , pips , hulls and nuts and similar vegetable materials of a kind used for carving ( for example , corozo
            and dom );
    ( b ) Jet ( and mineral substitutes for jet ), amber , meerschaum , agglomerated amber and agglomerated
            meerschaum .
IIIl                                                                                                       Rate of duty
      Heading
       number                                         Description                                  Autonomous      Conventional
                                                                                                       %                 %
          1                                               2                                             3                 4
      [ 95.01 ]
      [ 95.02]
 ---pagebreak--- 9 . 12 . 85                             Official Journal of the European Communities                             No L 331 / 369
ll                                                                                                           Rate of duty
     Heading
      number                                            Description                                   Autonomous     Conventional
                                                                                                           %               %
         1                                                   2                                             3                4
     [ 95.03 ]
                                                                                                                         i
     [ 95.04],
       95.05   Worked tortoise-shell , mother of pearl , ivory , bone , horn , coral ( natural or
               agglomerated ) and other animal carving material , and articles of those
               materials :
               A. Coral ( natural or agglomerated ), worked :
                       I. Combined with other materials                                                   15               5.1
                      II . Other                                                                           7               2.5
               B.    Other :
                       I. Plates , sheets , rods , tubes , discs and similar forms , not polished or
                           otherwise worked                                                                8               3.2
                      II . Other                                                                          17               5.6
     [ 95.06]
     [ 95.07]
       95.08   Worked vegetable or mineral carving material and articles of those materials ;
               moulded or carved articles of wax , of stearin , of natural gums or natural resins
               ( for example , copal or rosin ) or of modelling pastes , and other moulded or carved
               articles not elsewhere specified or included ; worked , unhardened gelatin ( except '
               gelatin falling within heading No 35.03 ) and articles of unhardened gelatin :
               A. Vegetable or mineral carving material in plates , sheets , rods , tubes , discs and
                     similar forms , not polished or otherwise worked                                      5                2
               B.    Other                                                                                12               4,4
 ---pagebreak--- No L 331 / 370                              Official Journal of the European Communities                                 9 . 12 . 85
                                                                 CHAPTER 96
                                          BROOMS , BRUSHES , POWDER-PUFFS AND SIEVES
Notes
1 . This Chapter does not cover :
    ( a ) Articles falling within Chapter 71 ;
    ( b ) Brushes of a kind specialised for use in dentistry or for medical , surgical or veterinary purposes , falling within
          heading No 90.17 ; or
    ( c) Toys ( Chapter 97 ).
2 . In heading No 96.01 , the expression "prepared knots and tufts for broom or brush making" is to be taken to apply
    only to unmounted knots and tufts of animal hair , vegetable fibre or other material , which are ready for
    incorporation without division in brooms or brushes , or which require only such further minor processes as glueing
    or coating the butts , or trimming to shape at the top , to render them ready for such incorporation .
                  l                                                                                         Rate of duty
      Heading
       number                                              Description                               Autonomous     Conventional
                                                                                                          %                %
          1                                                     2                                         3                4
       96.01        Brooms and brushes , consisting of twigs or other vegetable materials merely
                    bound together and not mounted in a head ( for example , besoms and whisks ),
                    with or without handles ; other brooms and brushes ( including brushes of a kind
                    used as parts of machines); prepared knots and tufts for broom or brush making;
                    paint rollers ; squeegees ( other than roller squeegees ) and mops :
                    A. Brooms and brushes , consisting of twigs or other vegetable materials merely
                         bound together and not mounted in a head ( for example , besoms and
                         whisks ), with or without handles ; prepared knots and tufts for broom or
                         brush making                                                                    18               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]     I
     [ 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--- 9 . 12 . 85                               Official Journal of the European Communities                         No L 331 / 371
                                                           CHAPTER 97
                                  TOYS , GAMES AND SPORTS REQUISITES ; PARTS THEREOF
Notes
1 . This Chapter does not cover :
     ( a ) Christmas tree candles ( heading No 34.06 );
     ( b ) Fireworks or other pyrotechnic articles falling within heading No 36.05 ;
     ( c)   Yarns , monofil , cords or gut and the like for fishing , cut to length but not made up into fishing lines , falling
            within Chapter 39 , heading No 42.06 or Section XI ;
     ( d ) Sports bags or other containers of heading No 42.02 or 43.03 ;
     (e)    Sports clothing or fancy dress , of textiles , falling within Chapter 60 or 61 ;
     ( f)   Textile flags or bunting , or sails for boats or land craft , falling within Chapter 62 ;
     ( g ) Sports footwear ( other than skating boots with skates attached ), cricket pads , shin-guards or the like , falling
            within Chapter 64 , or sports headgear falling within Chapter 65 ;
     ( h ) Climbing sticks , whips , riding crops or the like ( heading No 66.02 ), or parts thereof ( heading No 66.03 );
     ( ij ) Unmounted glass eyes for dolls or other toys , falling within heading No 70.19 ;
     ( k ) Parts of general use , as defined in Note 2 to Section XV , of base metal ( Section XV ), or similar goods of
            artificial plastic materials ( which are generally classified in heading No 39.07 );
     (1)    Articles falling within heading No 83.11 ;
     ( m ) Sports vehicles ( other than bobsleighs , toboggans and the like ) falling within Section XVII ;
     ( n ) Children's cycles fitted with ball bearings and constructed like normal cycles ( heading No 87.10 );
     ( o ) Sports craft such as canoes and skiffs ( Chapter 89 ), or their means of propulsion ( Chapter 44 for such articles
            made of wood );
     (p ) Spectacles , goggles and the like , for sports and outdoor games ( heading No 90.04 );
     ( q ) Decoy calls and whistles ( heading No 92.08 );
     ( r)   Arms or other articles of Chapter 93 ; or
     ( s ). Racket strings , tents or other camping goods , or gloves ( classified , in general , according to the material of
            which they are made ).
2 . The headings Ipf this Chapter are to be taken to include articles in which pearls , precious or semi-precious stones
     ( natural , synthetic or reconstructed ), precious metals or rolled precious metals constitute only minor
     constituents .
3 . In heading No 97.02 , the term "dolls" is to be taken to apply to such articles as are representations of human
     beings .
4 . Subject to Note 1 above , parts and accessories which are suitable for use solely or principally with articles falling
     within any heading of this Chapter are to be classified with those articles .
                                                                                                                                 »
 ---pagebreak--- No L 331 / 372                          Official Journal of the European Communities                                         9 . 12 . 85
ll                                                                                                               Rate of duty
   Heading
   number                                              Description ■                                      Autonomous     Conventional
                                                                                                               %               %
      1                                                    2                                                   3                4
    97.01       Wheeled toys designed to be ridden by children ( for example , toy bicycles and
                tricycles and pedal motor cars ); dolls' prams and dolls' push chairs                         21              10,5
    97.02       Dolls :
                A. Dolls ( dressed or undressed )                                                             25                8
                B. Parts and accessories                                                                      21               6,9
    97.03      Other toys; working models of a kind used for recreational purposes :
               A. Of wood                                                                               ■     24               8,7
                B. Other                                                                                      24                8
    97.04      Equipment for parlour, table and funfair games for adults or children ( inbluding
               billiard tables and pintables and table-tennis requisites ):
               A.. Playing cards , including toy playing cards                                                23                5
               B. Table-tennis bats , balls and nets                                                . .       21                5
               C. Other                                                                                       21            . 5,6
   97.05       Carnival articles ; entertainment articles ( for example , conjuring tricks and
               novelty jokes ); Christmas tree decorations and similar articles for Christmas
               festivities ( for example, artificial Christmas trees , Christmas stockings , imitation
               yule logs , Nativity scenes and figures therefor)                                              22               6 ,2 .
   97.06       Appliances , apparatus , accessories and requisites for gymnastics or athletics , or
               for sports and outdoor games ( other than articles falling within heading
               No 97.04 ):
               A. Cricket and polo equipment                                                                  19              Free
               B.   Tennis rackets                                                                            19              7,3
               C. Other                                                                                       19                6
   97.07       Fish-hooks , line fishing rods and tackle ; fish landing nets and butterfly nets ;
               decoy "birds", lark mirrors and similar hunting or shooting requisites :
               A. Fish-hooks , unmounted                                                                      10              3.8
               B. Other                                                                                       17              6.9
   97.08       Roundabouts , swings , shooting galleries and other fairground amusements ;
               travelling circuses , travelling menageries and travelling theatres                            14              4,1
                                                                                 '
 ---pagebreak--- 9 . 12 . 85                                    Official Journal of the European Communities                             No L 331 / 373
                                                                 CHAPTER 98
                                              MISCELLANEOUS MANUFACTURED ARTICLES
Notes
1 . This Chapter does not cover:
    ( a ) Eyebrow and other cosmetic pencils ( heading No 33.06 );
    ( b ) Buttons , studs , cuff-links or other articles of a kind described in heading No 98.01 or 98.12 , if made wholly or
          partly of precious metal or rolled precious metal ( subject to the provisions of Note 2 ( a ) to Chapter 71 ) or if
          containing pearls or precious or semi-precious stones ( natural ; synthetic or reconstructed ) ( Chapter 71 );
    (c) Parts of general use , as defined in Note 2 to Section XV , of base metal ( Section XV ), or similar goods of
          artificial plastic materials ( which are generally classified in heading No 39.07 );
    ( d ) Mathematical drawing pens ( heading No 90.16 ); or
    ( e) Toys falling within Chapter 97 .
2 . Subject to Note 1 above , the headings in this Chapter are to be taken to apply to goods of the kind described
    whether or not composed wholly or partly of precious metal or rolled precious metal or of pearls or precious or
    semi-precious stones ( natural , synthetic or reconstructed ).
3 . Cases , boxes and similar containers imported with articles of this Chapter are to be classified with such articles if
    they are of a kind normally sold therewith . Cases , boxes and similar containers imported separately are to be
    classified under their appropriate headings .
ll                                                                                                                  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:
                     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--- No L 331 / 374                           Official Journal of the European Communities
Il                                                                                                             Rate of duty
    Heading
    number                                              Description                                    Autonomous      Conventional
                                                                                                            %                %
       1                                                     2                                               3               4'
    98.04       Pen nibs and nib points :
                A.   Pen nibs :
                       I. Of gold                                                                          10                3,2
                      II . Of other material                                                               16               4,6
                B. Nib points                                                                               5                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                                                            22­               5,8
   [98.13 ]
    98.14      Scent and similar sprays of a kind used for toilet purposes, and mounts and heads
               therefor                                                                                   20                6,2
 ---pagebreak--- 9 . 12 . 85                        Official Journal of the European Communities                         No L 331 / 375
ll                                                                                                  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 :
I            A. Vacuum flasks and other vacuum vessels , complete with cases , having a
                 capacity not exceeding 0,75 litre                                               26               13
I            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--- No L 331 / 376                            Official Journal of the European Communities                                       9 . 12 . 85
                                                            SECTION XXI
                                WORKS OF ART, COLLECTORS' PIECES , AND ANTIQUES
                                                               CHAPTER 99
                                    WORKS OF ART, COLLECTORS' PIECES , AND ANTIQUES
Notes
1 . This Chapter does not cover :
    ( a ) Unused postage , revenue or similar stamps of current or new issue in the country to which they are destined
          ( heading No 49.07 );
    ( b ) Theatrical scenery , studio back-cloths or the like , of painted canvas ( heading No 59.12 ); or
    (c) Pearls or precious or semi-precious stones ( heading No 71.01 or 71.02 ).
2 . For the purposes of heading No 99.02 , the expression "original engravings , prints and lithographs" means
    impressions produced directly , in black and white or in colour, of one or of several plates wholly executed by hand
    by the artist , irrespective of the process or of the material employed by him , but not including any mechanical or
    photo-mechanical process .
3 . Heading No 99.03 is to be taken not to apply to mass-produced reproductions or works of conventional
    craftsmanship of a commercial character .
4 . ( a ) Subject to Notes 1 to 3 above , articles falling within headings of this Chapter are to be classified in whichever of
          those headings is appropriate and not in any other heading of the Tariff.
    ( b ) Heading No 99.06 is to be taken not to apply to articles falling within any of the preceding headings of this
          Chapter .
5 . Frames around paintings , drawings , pastels , engravings , prints or lithographs are to be treated as forming part of
    those articles , provided they are of a kind and of a value normal to those articles .
                                                                                                                Rate of duty
     Heading
      number                                             Description                                    Autonomous      Conventional
                                                                                                            %                 %
          1                                                  2                                               3                 4
      99.01         Paintings, drawings and pastels , executed entirely by hand ( other than industrial
                    drawings falling within heading No 49.06 and other than hand-painted or
                    hand-decorated manufactured articles )                                                 Free              Free
      99.02         Original engravings, prints and lithographs                                            Free              Free
      99.03         Original sculptures and statuary , in any material                                     Free              Free
 ---pagebreak---                                        /   .
9 . 12 . 85                         Official Journal of the European Communities                                No L 331 / 377
llIl                                                                                                        Rate of duty
     Heading
      number                                       Description                                      Autonomous      Conventional
                                                                                                        %                 %
         1                                              2                                                3                4
      99.04  Postage, revenue and similar stamps (including stamp-postmarks and franked
             envelopes, letter-cards and the like), used , or if unused not of current or new issue
             in the country to which they are destined                                                 Free              Free
      99.05  Collections and collectors' pieces of zoological, botanical, mineralogical,
             anatomical , historical, archaeological, paleontological , ethnographic or
             numismatic interest                                                                       Free              Free
      99.06  Antiques of an age exceeding 100 years                                                    Free              Free
 ---pagebreak---  ---pagebreak--- 9 . 12 . 85                                            Official Journal of the European Communities                                                          No L 331 / 379
                                                                                    ANNEX
                             HEADINGS OR SUBHEADINGS OF WHICH ONLY PART IS COVERED BY A GATT
                             CONCESSION OR IN WHICH DIFFERENT CONCESSIONS HAVE BEEN GRANTED
                                                                                                                                                                     Rate of
        Heading                                                                                                                                                   conventional
        number                                                                      Description                                                                       duty
                                                                                                                                                                       %
         01.06            Other live animals :
                          ex C. Other :
                                     — Hares , partridges and pheasants                                                                                               Free
         03.01            Fish , fresh (live or dead ), chilled or frozen :
                          A. Freshwater fish :
                                IV . Other :
                                     — Aquarium fish                                                                                                                  Free
                                     — Other                                                                                                                            8
         03.03            Crustaceans and molluscs , whether in shell or not, fresh (live or dead), chilled, frozen , salted , in
                          brine or dried; crustaceans, in shell, simply boiled in water:
                          A. Crustaceans :
                                ex I.    Crawfish :
                                         — Crawfish tails                                                                                                              25
         04.04            Cheese and curd :
                          ex A. Emmentaler, 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
                                         — Pieces packed in vacuum or in inert gas :
                                              — With rind on at least one side, of a net weight:
                                                    — Of not less than 1 kg but less than 5 kg and of a free-at-frontier value of
                                                          not less than 165,63 ECU but less than 205,52 ECU per 100 kg net
                                                          weight (excluding Appenzell ) (c) (d )                                                                  24,18 ECU
                                                                                                                                                                  per 100 kg
                                                                                                                                                                  net weight
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
(b) The expression "whole cheeses" shall be taken to apply to whole cheeses of the following weights:
      — Emmentaler: not less than 60 kg but not more than 130 kg ,
      — 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 .
 ---pagebreak---  No L 331 / 380                                        Official Journal of the European Communities                                                                   9 . 12 . 85
 ANNEX
 (cont'd)
                                                                                                                                                                     Rate of
        Heading                                                                                                                                                   conventional
         number                                                                     Description                                                                        duty
                                                                                                                                                                        %
         04.04             ex A.                    — Not less than 1 kg and of a free-at-frontier value of not less than 205,52
        (cont'd)                                          ECU per 100 kg net weight ( excluding Bergkase ) ( a )                                                   9,07 ECU
                                                                                                                                                                  per 100 kg
                                                                                                                                                                   net weight
                                               — Other, of a net weight of less than 450 g and of a free-at-frontier value of not
                                                    less than 229,70 ECU per 100 kg net weight ( other than Bergkase) ( a ) ( b)                                   9,07 ECU
                                                                                                                                                                  per 100 kg
                                                                                                                                                                   net weight
      ex 05.09             Horns, antlers, hooves, nails, claws (excluding claws of tortoise-shell) and beaks, unworked or
                           simply prepared but not cut to shape, and waste and powder of these products; whalebone and
                           the like , unworked or simply prepared but not cut to shape, and hair and waste of these
                           products                                                                                                                                   Free
         05.15           . Animal products not elsewhere specified or included; dead animals of Chapter 1 or Chapter 3 ,
                           unfit for human consumption :
                           ex A. Fish , crustaceans and molluscs :
                                    — Fish roes ; salted cod roe for use as bait                                                                                      Free
         09.10             Thyme, saffron and bay leaves; other spices:
                           D. Ginger :
                                — In the form of whole roots , pieces or slices :
                                    — For the industrial manufacture of essential oils or resinoids ( c)                                                              Free
                                    — Other                                                                                                                             17
                                — Other                                                                                                                               Free
                           E. Turmeric ( curcuma ); fenugreek seed :
                                — Fenugreek seed , ground                                                                                                               2
                                — Other                                                                                                                               Free
         11.04             Flour of the dried leguminous vegetables falling within heading No 07.05 or of the fruits falling
                           within any heading in Chapter 8; flour and meal of sago and of roots and tubers 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
(a ) The Community reserves the right to apply value limits lower than those specified in the text of the concessions.
      With effect from 1 July 1970 the value limits shall be adapted automatically on the basis of changes in the factors determining the formation of prices for Emmentaler in, the
      Community .
      Such adjustment shall be based on an increase or reduction of 14 ECU in the minimum value for any upward or downward movement of 1 ECU per 100 kg of the common
      target price for milk in the Community .
( b ) Vacuum-packed pieces of a net weight of not more than 450 g qualify for the concession only if their packings bear at least the following particulars :
      — description or the cheese,
      — fat content ,
      — packer responsible ,
      — country of manufacture .
( c ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- 9 . 12 . 85                          Official Journal of the European Communities                               No L 331 / 381
                                                                                                                       ANNEX
                                                                                                                          (cont 'd)
                                                                                                                    Rate of
     Heading                                                                                                      conventional
      number                                                Description                                               duty
                                                                                                                       %
      13.03  Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other
             mucilages and thickeners, derived from vegetable products:
             B. Pectic substances , pectinates and pectates:
                 ex I. Dry :
                          — Apple pectin                                                                               24
      14.01  Vegetable materials of a kind used primarily for plaiting (for example, cereal straw, cleaned,
             bleached or dyed , osier, reeds , rushes , rattans , bamboos, raffia and lime bark):
             C. Other :
                 — Bamboos ; reeds and the like:
                    , — Raw or not further prepared than split                                                       Free
                       — Other                                                                                        1,5
                 — Rattans ; rushes and the like :
                       — Raw or not further prepared than split                                                      Free
                       — Other                                                                                        1,5
                 — Other                                                                                             Free
      14.02  Vegetable materials, whether or not put up on a layer or between two layers of other material,
             of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and
             eel-grass):
             — Put up on a layer or between two layers of other material                                              1,5
             — Other :
                 — Vegetable hair                                                                                     1,5
                 — Kapok :
                       — Raw                                                                                         Free
                       — Other                                                                                          1
                 — Other                                                                                             Free
      14.05  Vegetable products not elsewhere specified or included :
             — Raw vegetable materials of a kind used for dyeing or tanning                                          Free
             — Hard seeds , pips , hulls and nuts , of a kind used for carving ( for example , corozo and dom )      Free
             — Other :
                 — Put up on a layer or between two layers of other material                                          1,5
                 — Other                                                                                             Free
      15.04  Fats and oils , of fish and marine mammals, whether or not refined :
             A. Fish-liver oil :
                  II . Other :
                       — Of halibut                                                                                  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
 ---pagebreak---  No L 331 / 382                                        Official Journal of the European Communities                                          9.12.85
  ANNEX
  (cont'd)
                                                                                                                                           Rate of
       Heading                                                                    Description
                                                                                                                                         conventional
        number                                                                                                                               duty
                                                                                                                                              0/
                                                                                                                                               /O
        15.07                 D. Other oils :
       (cont'd)
                                      I. For technical or industrial uses other than the manufacture of foodstuffs ( a ):
                                         a ) Crude :
                                              ex 3 .    Other :
                                                        — Ground-nut, coconut , colza , linseed, rape seed, sunflower seed ,
                                                             illipe , karite, makore, touloucouna or babassu oils                              5
                                         b ) Other :
                                              ex 2 .    Other :
                                                        — Colza , linseed , rape seed, sunflower seed, illipe, karite , makore ,
                                                             touloucouna 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 , coconut, colza ,
                                                                  rape seed or copaiba oils                                                   15
        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
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 9 . 12 . 85                             Official Journal of the European Communities                            No L 331 / 383
                                                                                                                        ANNEX
                                                                                                                         (cont'd)
                                                                                                                     Rate of
     Heading                                                                                                      conventional
     number                                                   Description
                                                                                                                      duty
                                                                                                                       %
      20.06   Fruit otherwise prepared or preserved, whether or not containing added sugar or spirit:
              B.   II . c) Not containing added sugar , in immediate packings of a net capacity:
                              1 . Of 4,5 kg or more:
                                  ex aa ) Apricots :
                                          — In immediate packings of a net capacity of 4,5 kg or more but less
                                             than 5 kg                                                                 23
                                  ex bb) Peaches ( including nectarines ) and plums :
                                          — In immediate packings of a net capacity of 4,5 kg or more but less
                                             than 5 kg                                                                 23
                                  ex dd) Other fruits :
                                          — In immediate packings of a net capacity of 4,5 kg or more but less
                                             than 5 kg                                                                 23
            l                     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 thpse 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
              C. Spirituous beverages:
                   V. Other , in containers holding :
                        ex a ) Two litres or less:
                                  — Liqueurs and brandy (other than brandy made from stone fruit, seed fruit or
                                     seed-fruit marc ), of an alcoholic strength of 45,4 % vol or less            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 :
Il            ex B. Other :
                        — Earth colours , whether or not calcined or mixed together :
ll                            — Not calcined or mixed                                                                 0,9
                              — Other                                                                        .         2,9
                        — Other                                                                                       Free
 ---pagebreak--- No L 331 / 384                       Official Journal of the European Communities                                     9 . 12 . 85
ANNEX
(cont'd)
                                                                                                                    Rate of
    Heading                                                Description
                                                                                                                  conventional
     number                                                                                                           duty
                                                                                                                       %
     27.16     Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen , on
               mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs):
               — Bituminous mastics                                                                                   2,5
ll             — Other                                                                                                0,9
     28.50     Fissile chemical elements and isotopes; other radio-active chemical elements and radio-active
               isotopes; compounds, inorganic or organic, of such elements or isotopes, whether or not
               chemically defined; alloys, dispersions and cermets, containing any of these elements, isotopes or
               compounds :
               A. Fissile chemical elements and isotopes; compounds , alloys , dispersions and cermets, conta­
                   ining such elements or isotopes , including spent or irradiated nuclear reactor cartridges:
                   — Natural uranium :
                       — Crude ; waste and scrap (EURATOM)
                       — Worked :
                           — Bars, rods, angles , shapes and sections , wire, sheets and strips (EURATOM)            Free
                           — Other (EURATOM)                                                                          1,5
                   — Other (EURATOM)
                                                                                                               \
               B. Other :
                       — Artificial radio-active isotopes (EURATOM)
                       — Compounds of artificial radio-active isotopes (EURATOM)                                     Free
                       — Other                                                                                       Free
     28.52     Compounds, inorganic or organic, of thorium, of uranium depleted in U 235 , of rare earth
               metals, of yttrium or of scandium, whether or not mixed together:
               ex A. Of thorium or of uranium depleted in U 235 , whether or not mixed together
                       (EURATOM), other than thorium salts                                                           Free
     37.07     Cinematograph film, exposed and developed, whether or not incorporating sound track or
               consisting only of sound track, negative or positive:
               A. Consisting only of sound track :
                   — Negatives and intermediate positives                                                            Free
                   — Other positives                                                                              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 :
                   — Wood naphtha                                                                                     7,1
I                  — Other                                                                                            4,6
 ---pagebreak--- 9 . 12 . 85                                           Official Journal of the European Communities                                                           No L 331 / 385
                                                                                                                                                                        ANNEX
                                                                                                                                                                          (cont'd)
                                                                                                                                                                     Rate of
      Heading                                                                                                                                                     conventional
      number                                                                       Description
                                                                                                                                                                      duty
                                                                                                                                                                        %
       47.02             Waste paper and paperboard; scrap articles of paper or of paperboard, fit only for use in
                         paper-making:
                         — Waste paper and paperboard :
                              — Fit only for use in paper-making                                                                                                      Free
                              — Other :
                                   — To be rendered fit only for use in paper-making ( a )                                                                            Free
                                   — Other                     .                                                                                                       1,4
                         — 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 ):
                                 ' — Of a value of 2,50 ECU or more per m2                                                                                             13
                                   — Other                                                                                                                             14
                              — Other fabrics :
                                   — Of combed yarn , of a value of 3 ECU or more per m2                                                                               13
                                   — Of carded yarn , of a value of 2,50 ECU or more per m2                                                                            13
                                   — Other                                                                                                                             16
       59.12             Textile fabrics otherwise impregnated or coiated; painted canvas being theatrical scenery, studio
                         back-cloths or the like :
                         — Oilcloth and other textile fabrics coated with preparations with a basis of drying oil ...                                                  5,1
                         — Other                                                                                                                                       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
(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--- No L 331 / 386                                        Official Journal of the European Communities                              9 . 12 . 85
ANNEX
(cont 'd)
                                                                                                                              Rate of
        Heading                                                                                                             conventional
                                                                                  Description
        number                                                                                                                  duty
                                                                                                                                 %
         82.09            Knives with cutting blades, serrated or not (including pruning knives), other than knives falling
                          within heading No 82.06, and blades therefor:
                          ex A. Knives , other than with stainless steel blades                                                  17
         84.06            Internal combustion piston engines:
                          C. Other engines :
                               II . Compression ignition engines :
                                    ex a ) Marine propulsion engines:
                                              — For the vessels of subheading 89.01 A , 89.01 B I , 89.02 A , 89.02 B I and
                                                   89.03 A ( a )                                                               Free
  ( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .