CELEX: 31973R0001
Language: en
Date: 1972-12-19 00:00:00
Title: Regulation (EEC) No 1/73 of the Council of 19 December 1972 amending Regulation (EEC) No 950/68 on the Common Customs Tariff

1 . 1 . 73                        Official Journal of the European Communities                           No L 1 / 1
                                                           I
                                      (Acts whose publication is obligatory)
                             REGULATION (EEC) No 1/73 OF THE COUNCIL
                                                  of 19 December 1972
                  amending Regulation (EEC) No 950/68 on the Common Customs Tariff
           THE COUNCIL OF THE EUROPEAN COMMUNITIES ,
           Having regard to the Treaty establishing the European Economic Community, and in
           particular Articles 28 and 113 thereof ;
           Having regard to the proposal from the Commission ;
           Whereas it is appropriate, for the sake of clarity, to bring the whole of the Common
           Customs Tariff up to date ; whereas, for this purpose, it is necessary to collect in a single
           text not only the parts which are amended as from 1 January 1973 , but also the parts
           which have already been amended and those which remain unchanged ; whereas it is there­
           fore appropriate, in Council Regulation (EEC) No 950/68 (1) of 28 June 1968 on the Com­
           mon Customs Tariff, as last amended by Council Regulation (EEC) No 1347/72 (2) of 27
           June 1972, to replace the Annex headed ' Common Customs Tariff' by an Annex contain­
           ing the tariff provisions applicable on 1 January 1973 ;
           Whereas the United States of America are reintroducing the tariff concessions relating to
           carpets as from 1 January 1973 and these concessions will not be withdrawn again ;
           whereas a Decision of the American authorities on 2 Feburary 1972 provides for the grad­
           ual elimination of the other high rates (drawn or blown glass) down to the level of the
           bound rates by 1 February 1974 at the latest ; whereas, the United States of America thus
           having undertaken to respect their contractual obligations within GATT, it is appropriate,
           in accordance with Article XIX of the General Agreement, that the Community should
           re-establish the tariff situation amended by the Council Decision of 4 and 5 June 1962 ;
           Whereas certain Regulations on the common organisations of agricultural markets pro­
           vide that the tariff nomenclature resulting from their application shall be included in the
           Common Customs Tariff and/or shall amend customs duties ; whereas it is therefore
           appropriate to include in this Regulation all the amendments resulting from the said
           Regulations ;
           Whereas for certain headings or subheadings it is necessary to introduce amendments
           with the object of ensuring their uniform application ; whereas a certain number of
           drafting amendments are justified for the purpose of improving the Common Customs
           Tariff ;
           0) OJ No L 172 , 22. 7. 1968 , p . 1 .
           (2) OJ No L 148, 30. 6. 1972, p. 4.
 ---pagebreak--- No L 1 /2                        Official Journal of the European Communities                        1 . 1 . 73
          Whereas , although they form an integral part of the Common Customs Tariff, it seems ap­
          propriate not to include in this Regulation temporary tariff amendments and the prefer­
          ential systems resulting from the various acts adopted by the Community ;
          Whereas this Regulation does not apply to products falling under the Treaty establishing
          the European Coal and Steel Community although the nomenclature and the conventional
          duties for these products are included , for information purposes , in the Table of Duties
          in order to make the latter easier to understand ;
          HAS ADOPTED THIS REGULATION :
                                                    Article 1
          The Annex headed ' Common Customs Tariff' to Regulation (EEC) No 950/68 is hereby
          replaced by the Annex appended to this Regulation .
                                                    Article 2
          This Regulation shall enter into force on 1 January 1973 .
          This Regulation shall be binding in its entirety and directly applicable in all Member
          States .
          Done at Brussels , 19 December 1972 .
                                                                                For the Council
                                                                                  The President
                                                                                T. WESTERTERP
 ---pagebreak--- 1.1.73   Official Journal of the European Communities No L 1 /3
                         ANNEX
       COMMON CUSTOMS TARIFF
 ---pagebreak---  ---pagebreak--- 1.1.73                                Official Journal of the European Communities                                  No L 1 /5
                                                         SUMMARY
                                                         Page    Chapter                                                Page
        PART I — PRELIMINARY PROVISIONS                          13  Raw vegetable materials of a kind suitable for
                                                                     use in dyeing or in tanning ; lacs ; gums, resins
                                                                     and other vegetable saps and extracts                62
Section I — General Rules
                                                                 14 Vegetable plaiting and carving materials ; vege­
A. Rules for the interpretation of the nomenclature                  table products not elsewhere specified or
                                                                     included                                             64
   of the Common Customs Tariff                            11
B. General rules concerning duties                         12                              Section 111
C. General application both to nomenclature and
   to duties                                               12    Animal and vegetable fats and oils and their cleavage
                                                                                products ; prepared edible fats ;
                                                                                  animal and vegetable waxes
Section II — Special Provisions
                                                                 15  Animal and vegetable fats and oils and their
A. Goods for certain categories of ships, boats and                  cleavage products ; prepared edible fats ; animal
   other vessels                                           13         and vegetable waxes                                 65
B. Minor importations of a non-commercial nature .         13
                                                                                           Section IV
C. Packings imported full                                  14
                                                                                      Prepared foodstuffs ;
                                                                           beverages, spirits and vinegar ; tobacco
         PART II — SCHEDULE OF CUSTOMS
                            DUTIES
                                                                 16 Preparations of meat, of fish, of crustaceans or
                                                                      molluscs                                            70
                            Section I
                                                                 17 Sugars and sugar confectionery                        72
Chapter                                                          18   Cocoa and cocoa preparations                        76
                Live animals ; animal products                   19 Preparations of cereals, flour or starch ; pastry­
                                                                      cooks' products                                     79
 1   Live animals                                          17
                                                                 20 Preparations of vegetables, fruit or other parts
 2   Meat and edible meat offals                           19         of plants                                           85
 3   Fish, crustaceans and molluscs                        25    21   Miscellaneous edible preparations                   93
 4 Dairy produce ; birds' eggs ; natural honey ; edible          22 Beverages, spirits and vinegar                       101
     products of animal origin, not elsewhere speci­             23   Residues and waste from the food industries ;
     fied or included                                      30
                                                                      prepared animal fodder                             108
 5 Products of animal origin, not elsewhere speci­               24   Tobacco                                            Ill
     fied or included                                      35
                                                                                           Section V
                           Section II
                                                                                       Mineral products
                      Vegetable products
                                                                 25 Salt ; sulphur ; earths and stone ; plastering
 6   Live trees and other plants ; bulbs , roots and the              materials , lime and cement                        112
     like ; cut flowers and ornamental foliage             37
                                                                 26 Metallic ores, slag and ash                          117
 7 Edible vegetables and certain roots and tubers          39
                                                                 27 Mineral fuels, mineral oils and products of their
 8 Edible fruit and nuts ; peel of melons or citrus                   distillation ; bituminous substances ; mineral
     fruit                                                 43         waxes                                              119
 9   Coffee, tea, maté and spices                          48
                                                                                           Section VI
10   Cereals                                               51
11 Products of the milling industry ; malt and                         Products of the chemical and allied industries
     starches ; gluten ; inulin                            54
12   Oil seeds and oleaginous fruit ; miscellaneous              28 Inorganic chemicals ; organic and inorganic
     grains, seeds and fruit ; industrial and medical                 compounds of precious metals, of rare earth
     plants ; straw and fodder                             59         metals , of radio-active elements and of isotopes  126
 ---pagebreak--- No L 1 /6                                 Official Journal of the European Communities                                           1.1.73
Chapter                                                     Page     Chapter                                                        Page
29   Organic chemicals                                      138                                 Section X
30   Pharmaceutical products                                155
                                                                     Paper-making material ; paper and paperboard and articles
31   Fertilisers                                            157                                   thereof
32 Tanning and dyeing extracts ; tannins and their
      derivatives ; dyes , colours , paints and varnishes ;          47 Paper-making material                                       199
      putty , fillers and stoppings ; inks                  160
                                                                     48   Paper and paperboard ; articles of paper pulp ,
33    Essential oils and resinoids ; perfumery , cosmetics                of paper or of paperboard                                 200
      and toilet preparations                               163
                                                                     49 Printed books, newspapers, pictures and other
34 Soap, organic surface-active agents , washing                          products of the printing industry ; manuscripts ,
      preparations , lubricating preparations, artificial                 typescripts and plans                                     205
      waxes , prepared waxes, polishing and scouring
      preparations , candles and similar articles , model­
      ling pastes and " dental waxes "                       165                                Section XI
35    Albuminoidal substances ; glues                        167
                                                                                       Textiles and textile articles
36 Explosives ; pyrotechnic products ; matches ; pyro­
      phoric alloys ; certain combustible preparations 169
                                                                     50   Silk and waste silk                                       211
37 Photographic and cinematographic goods ....               170
                                                                     51   Man-made fibres (continuous )                             213
38    Miscellaneous chemical products                        172
                                                                      52   Metallised textiles                                      215
                                                                      53   Wool and other animal hair                               216
                              Section VII
                                                                      54  Flax and ramie                                            218
                                                                      55   Cotton                                                    219
Artificial resins and plastic materials, cellulose esters and
ethers, and articles thereof ; rubber, synthetic rubber,              56   Man-made fibres (discontinuous)                           220
                     factice, and articles thereof
                                                                      57 Other vegetable textile materials ; paper yarn and
39     Artificial resins and plastic materials , cellulose                 woven fabrics of paper yarn                               222
      esters and ethers ; articles thereof                   177      58   Carpets, mats, matting and tapestries ; pile and
                                                                           chenille fabrics ; narrow fabrics ; trimmings ;
40     Rubber, synthetic rubber, factice, and articles                     tulle and other net fabrics ; lace ; embroidery . . .     223
       thereof                                               182
                                                                      59 Wadding and felt ; twine , cordage, ropes and
                                                                           cables ; special fabrics ; impregnated and
                                                                           coated fabrics ; textile articles of a kind suitable
                              Section VIII                                 for industrial use                                        226
                                                                      60   Knitted and crocheted goods                               230
 Raw hides and skins, leather, furskins and articles thereof ;
 saddlery and harness ; travel goods , handbags and similar           61   Articles of apparel and clothing accessories of
 containers ; articles of gut (other than silk-worm gut)                   textile fabric, other than knitted or crocheted
                                                                           goods                                                     232
 41    Raw hides and skins (other than furskins) and                  62 Other made up textile articles                              234
       leather                                                187
                                                                      63   Old clothing and other textile articles ; rags ....       236
 42 Articles of leather ; saddlery and harness ; travel
       goods, handbags and similar containers ; articles
       of animal gut (other than silk-worm gut)               189
                                                                                                Section XII
 43    Furskins and artificial fur ; manufactures thereof     191
                                                                      Footwear, headgear, umbrellas, sunshades, whips, riding­
                                                                      crops and parts thereof ; prepared feathers and articles
                               Section IX                             made therewith ; artificial flowers ; articles of human hair ;
                                                                                                    fans
 Wood and articles of wood ; wood charcoal ; cork and
 articles of cork ; manufactures of straw, of esparto and of           64 Footwear, gaiters and the like ; parts of such
            other plaiting materials ; basketware and                       articles                                                 237
                              wickerwork
                                                                       65 Headgear and parts thereof                                 239
 44     Wood and articles of wood ; wood charcoal . . .       193      66   Umbrellas , sunshades , walking-sticks , whips ,
                                                                            riding-crops and parts thereof                           241
 45     Cork and articles of cork                             197
                                                                       67 Prepared feathers and down and articles made
 46     Manufactures of straw, of esparto and of other                      of feathers or of down ; artificial flowers ; articles
        plaiting materials ; basketware and wickerwork        198           of humanhair ; fans                                       242
 ---pagebreak--- 1.1.73                                    Official Journal of the European Communities                                    No L 1 /7
Chapter                                                     Page     Chapter                                                   Page
                           Section XIII                              87 Vehicles , other than railway or tramway rolling­
                                                                          stock , and parts thereof                            329
Articles of stone, of plaster, of cement, of asbestos, of
mica and of similar materials ; ceramic products ; glass             88   Aircraft and parts thereof ; parachutes ; catapults
                         and glassware                                    and similar aircraft launching gear ; ground flying
                                                                          trainers                                             332
68   Articles of stone, of plaster, of cement, of asbestos           89 Ships, boats and floating structures                   333
     of mica and of similar materials                       244
69   Ceramic products                                       248
70   Glass and glassware                                    252                              Section XVIII
                           Section XIV                               Optical, photographic, cinematographic, measuring,
                                                                     checking, precision, medical and surgical instruments and
Pearls , precious and semi-precious stones, precious metals,         apparatus ; clocks and watches ; musical instruments ;
rolled precious metals , and articles thereof ; imitation            sound recorders and reproducers ; television image and
                         jewellery ; com                                     sound recorders and reproducers , magnetic ;
                                                                                              parts thereof
71   Pearls , precious and semi-precious stones , pre­               90   Optical , photographic, cinematographic , measur­
     cious metals , rolled precious metals , and articles                 ing , checking, precision , medical and surgical
     thereof ; imitation jewellery                          256           instruments and apparatus ; parts thereof            334
72   Coin                                                   261
                                                                     91   Clocks and watches and parts thereof                 340
                           Section XV                                92   Musical    instruments ;   sound    recorders    and
                                                                          reproducers ; television image and sound
           Base metals and articles of base metal                         recorders and reproducers , magnetic ; parts and
                                                                          accessories of such articles                         342
73   Iron and steel and articles thereof                    263
74 Copper and articles thereof                              278                               Section XIX
75   Nickel and articles thereof                            281
                                                                                 Arms and ammunition ; parts thereof
76   Aluminium and articles thereof                         283
                                                                     93   Arms and ammunition ; parrs thereof                  345
77   Magnesium and beryllium and articles thereof            286
78   Lead and articles thereof                               287
79   Zinc and articles thereof                              289                                Section XX
80   Tin and articles thereof                                291                  Miscellaneous manufactured articles
81   Other base metals employed in metallurgy and
     articles thereof                                        293     94 Furniture and parts thereof ; bedding, mattresses,
                                                                          mattress supports , cushions and similar stuffed
82 Tools, implements , cutlery, spoons and forks,                         furnishings                                           347
     of base metal ; parts thereof                           296
                                                                     95   Articles and manufactures of carving or mould­
83    Miscellaneous articles of base metal                   299          ing material                                          349
                                                                     96 Brooms , brushes, feather dusters , powder-puffs
                           Section XVI                                     and sieves                                           351
Machinery and mechanical appliances ; electrical equip­              97    Toys , games and sports requisites ; parts
                      ment ; parts thereof                                thereof                                               352
                                                                     98    Miscellaneous manufactured articles                  354
 84 Boilers , machinery and mechanical appliances ;
      parts thereof                                          303
85   Electrical machinery and equipment ; parts                                                Section XXI
     thereof                                                 318
                                                                              Works of art, collectors' pieces , and antiques
                           Section XVII
                                                                      99   Works of art, collectors' pieces , and antiques . .  357
 Vehicles , aircraft, and parts thereof ; vessels and certain
                associated transport equipment
                                                                                                 ANNEX
 86   Railway and tramway locomotives , rolling-stock
      and parts thereof ; railway and tramway track                   Headings or subheadings of which only part is
      fixtures and fittings ; traffic signalling equipment            covered by a GATT concession or in which different
      of all kinds (not electrically powered)                327      concessions have been granted                             360
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                           PART I
                PRELIMINARY PROVISIONS
 ---pagebreak---  ---pagebreak--- 1.1.73                           Official Journal of the European Communities                             No L 1 / 11
                                                       SECTION J
                                                  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 refer­
              ence 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 and composite goods which consist of different materials or are
                    made up of different components and which cannot be classified by reference
                    to 3 (a ) shall be classified as if they consisted of the material or component which
                    gives the goods their essential character, insofar 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 involves the highest rate of duty and if
                    this rate is the same for several headings , they shall be classified under that
                    one of such headings which occurs latest in the nomenclature of the Tariff.
          4. Goods not falling within any heading of the Tariff shall be classified under the
              heading appropriate to the goods to which they are most akin .
          5 . The above Rules shall also apply mutatis mutandis when determining the ap­
              propriate subheading within a heading.
 ---pagebreak--- No L 1 / 12                        Official Journal of the European Communities                          1.1.73
            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 (or duties
                   resulting from conventions) shown in column 4 of the schedule of duties ; until
                   such time as a common trade policy enters into force in this respect, these "con­
                   ventional" rates shall apply to goods other than those referred to above, imported
                   from any third country.
                   Where no "conventional" duty is shown against a heading or subheading, or
                   where the rate of the " conventional" duty is higher than that of the autonomous
                   duty shown in column 3 , duty shall be chargeable at the rate of the autonomous
                   duty.
               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 association 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 .
               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.
            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 subheading 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.
                   For the purposes of paragraphs (a) and (b) above, "packing" means any external
                   or internal containers, holders, wrappings or supports, other than transport de­
                   vices (e.g. , transport containers), tarpaulins, tackle or ancillary transport equip­
                   ment .
               3 . The unit of account (UA) by reference to which certain specific customs duties
                   are expressed or the scope of certain headings or subheadings is defined has a
                   value of 0.88867088 g of fine gold . The exchange rate to be used in converting
                   the unit of account into Belgian francs , Danish kroner, Dutch guilders, French
                   francs , German marks , Irish pounds , Italian lire, Luxembourg francs, Norwegian
                   kroner or pounds sterling shall be that corresponding to the par value com­
                   municated to and recognised by the International Monetary Fund in respect of
                   these currencies .
 ---pagebreak--- 1.1.73                        Official Journal of the European Communities                             No L 1 / 13
                                                   SECTION II
                                            SPECIAL PROVISIONS
       A. Goods for certain categories of ships, boats and other vessels
          Customs duties are suspended in respect of goods for use in the construction, repair,
          maintenance or conversion of the ships, boats or other vessels listed in the following
          schedule, or for fitting out or equipping such ships, boats or other vessels .
         Heading No                                      Description of goods
            89.01        Ships, boats and other vessels not falling within headings Nos 89.02 to
                         89.0.5 :
                         A. Warships
                         B. Other :
                             L Sea-going vessels
           89.02         Vessels specially designed for towing (tugs) or pushing other vessels:
                         A. Tugs
                         B. Pusher craft:
                             I. Sea-going
            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 :
                         A. Sea-going vessels
          The suspension shall be subject to such conditions as may be determined by the com­
          petent authorities with a view to Customs control of the use of such goods .
       B. Minor importations of a non-commercial nature
          1 . Customs duty shall be charged at the flat rate of 10% ad valorem on goods sent
              in small consignments to private individuals, provided that such importations are
               not of a commercial nature. Such flat rate assessment shall not apply to goods
              falling within Chapter 24.
          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, and of
                  such kind or quantity that there is no indication that they are being imported
                  for any commercial purpose ; and
              — it consists of goods of an aggregate value not exceeding 60 UA.
 ---pagebreak--- No L 1 / 14                        Official Journal of the European Communities                           1.1.73
               3 . The flat rate of customs duty of 10% ad valorem shall not apply to goods imported
                   under the conditions set out in paragraph 1 if the addressee of the packet has ,
                   before they are charged with the said flat rate, requested that they be subjected
                   to the customs duties appropriate to them . All the goods making up the consign­
                   ment shall then be subjected to the duties which are appropriate to them .
            C. Packings imported full
               1 . Packings, as defined in Section I , C. , 2., imported full and declared for home use
                   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 b-y 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 ;
                   (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 the 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 .
 ---pagebreak--- 1.1.73 Official Journal of the European Communities No L 1 / 15
                          PART II
           SCHEDULE OF CUSTOMS DUTIES
 ---pagebreak---  ---pagebreak---   1.1.73                                          Official Journal of the European Communities                                                No L 1 / 17
                                                                           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.
 Additional Note
 For purposes of subheading 01.02 A II (a), the expression " calves" means animals of the domestic bovine species
 weighing on the hoof 220 kg or less and not yet having any permanent teeth .
                                                                                                                                    Rate of Duty
       Heading                                                                                                           autonomous
        number                                                      Description                                                •/«          conventional
                                                                                                                            or Levy               V»
                                                                                                                              (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                  8
                            III. Other                                                                                        23                 18
                       B. Asses                                                                                               12                 —
                       C. Mules and hinnies                                                                                   17                 —
        01.02          Live animais of the bovine species :
                       A. Domestic species :
                               I. Pure-bred breeding animals ( a )                                                           Free              Free
                              II . Other :
                                   a ) Calves                                                                               16 ( b)             —
                                                                                                                         + (L) n
                                   b ) Other :
                                       1 . Cows for immediate slaughter, the meat of which is intended
                                           for processing ( a )                                                               16                 13
                                                                                                                         + (L) n            + (L) n
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
(b) This rate is reduced to 8% in respect of calves of a weight of less than 80 kg intended for fattening, subject to compliance with certain conditions.
(*) In certain conditions , a levy is applicable in addition to the customs duty.
 ---pagebreak--- No L 1 / 18                                       Official Journal of the European Communities                                                                 1.1.73
                                                                                                                                            Rate of Duty
      Heading                                                                                                                   autonomous
       number                                                       Description                                                       %>            conventional
                                                                                                                                   or Levy                 °/o
                                                                                                                                      (L)
           1                                                             2                                                             3                    4
       01.02           A. II . 2 .    Other :
   (continued)                            aa) Not yet having any permanent teeth, of a weight of not
                                                 less than 350 kg but not more than 450 kg in the case
                                                 of male animals, or of not less than 320 kg but not
                                                 more than 420 kg in the case of female animals ( a) . . . .                  16 + (L) (*)                (b)
                                          bb ) Other                                                                          16 + (L) H               ( c) ( d )
                       B. Othei                                                                                                     Free
       01.03           Live swine :
                       A. Domestic species :
                                                                                                                                     Free                Free
                              ï. Pure-bred breeding animals ( a)
                             II . Other :
                                  a) Sows having farrowed at least once, of a weight of not less than
                                      160 kg                                                                                       16 (L)
                                  b ) Other                                                                                        16 ( L)
                       B. Other                                                                                                      Free
       01.04           Live sheep and goats :
                        A. Domestic species :
                              I. Sheep :
                                  a) Pure-bred breeding animals ( a)                                                                 Free                Free
                                  b ) Other                                                                                           15                   —
                             II . Goats                                                                                                5                   —
                       B. Othei                                                                                                      Free
        01.05           Live poultry, that is to say, fowls, ducks, geese, turkeys and guinea fowls :
                        A. Of a weight not exceeding 185 g                                                                         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                    8
                        B. Pigeons                                                                                                     12                   10
                        C. Other                                                                                                     Free                   (e)
( a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
(b) The levy shall be established in accordance with the provisions set out in Protocol No 1 appended to the Trade Agreement between the E.E.C. and the
     Socialist Federal Republic of Yugoslavia .
(c) A rate of 6% is applicable within the limits of an annual tariff quota , to be granted by the competent authorities of the European Communities , of 20,000
     heifers and cows ( other than for slaughter) of the following breeds : grey , brown , yellow, spotted Simmental and Pinzgau . Qualification for 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 the European Communities , 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 .
/ e) See Annex .
(*) In certain conditions , a levy is applicable in addition to the customs duty.
 ---pagebreak--- 1.1.73                               Official Journal of the European Communities                               No L 1 / 19
                                                      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 Note
The following expressions shall have the meanings hereunder assigned to them :
A. " Carcases of domestic bovine animals for the purposes of subheading 02.01 A II a): whole carcases of the
    slaughtered animals after having been bled, eviscerated and skinned. Such carcases are 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-metacarpian or tarso-metatarsian
    joints ;
B. "Half-carcases of domestic bovine animals", for the purposes of subheading 02.01 A II a): 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. " Calf carcases for the purposes of subheading 02.01 A II a) 1 aa) 11 : carcases of animals of the domestic
    bovine species with the typical light colour of veal, weighing per carcase 130 kg or less ;
D. " Calf half-carcases" , for the purposes of subheading 02.01 All a) 1 aa) 11 : half-carcases of animals of the
    domestic bovine species with the typical light colour of veal, weighing per half-carcase 65 kg or less ;
E. " Unseparated calf forequarters" , for the purposes of subheading 02.01 A II a) 1 aa) 22 : the whole of the front
    part of a calf carcase comprising all the bones and the scrag, neck and shoulder, with a maximum of eight pairs
    of ribs and a minimum of four pairs of ribs. These cuts must be of the typical light colour of veal and weigh
    not more than 60 kg ;
F. "Separated calf forequarters" , for the purposes of subheading 02.01 A II a) 1 aa) 22 : the front part of a calf
    half-carcase comprising all the bones and the scrag, neck and shoulder, with a maximum of eight ribs and a
    minimum of four ribs. These cuts must be of the typical light colour of veal and weigh not more than 30 kg;
G. " Unseparated calf hindquarters" , for the purposes of subheading 02.01 A II a) 1 aa) 33 : the whole of the
    rear part of a calf carcase comprising all the bones and the thighs and loins, with a minimum of five pairs of
    whole or cut ribs with or without the knuckle and with or without the thin flanks. These cuts must be of the
    typical light colour of veal and weigh not more than 75 kg. The expression is to be extended to cover the whole
     of the front part of a calf carcase comprising all the bones and the scrag, neck and shoulder, with more than
    eight pairs of ribs ;
H. "Separated calf hindquarters" , for the purposes of subheading 02.01 A II a)l aa) 33 : the rear part of a calf
    half-carcase comprising all the bones and the thigh and loin, with a minimum of five whole or cut ribs with or without
    the knuckle and with or without the thin flanks . These cuts must be of the typical light colour of veal and weigh
    not more than 40 kg. The expression is to be extended to cover the front part of a calf half-carcase comprising
    all the bones and the scrag, neck and shoulder, with more than eight ribs ;
IJ. ' '" Compensated quarters":
    (a) for the purposes of subheading 02.01 All a) 1 bb) 11 : portions composed of either :
          — forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the tenth 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.
 ---pagebreak--- No L 1 /20                                     Official Journal of the European Communities                                                      1.1.73
         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 hind­
         quarters ; a difference of not more than 5% in those weights is allowed;
    (b) for the purposes of subheading 02.01 All a) 2 aa): portions composed of either :
        — forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the tenth rib ; and hind­
              quarters comprising all the bones and the thigh and sirloin, and cut at the third rib ; or
         —■ forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the fifth rib, with the
              whole 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 ;
K. "Forequarters of adult animals for the purposes of subheading 02.01 All a) 1 bb) 22, and "forequarters
    for the purposes of subheading 02.01 A 11 (a) 2 (bb): the front part of the half-carcase comprising all the bones
    and the scrag, neck and shoulder, with a minimum of four ribs and a maximum of ten whole or cut ribs,
    with or without the thin flanks ;
     "Hindquarters of adult animals for the purposes of subheading 02.01 All a) 1 bb) 33, and "hindquarters" ,
    for the purposes of subheading 02.01 All a) 2 cc): the rear part of the half-carcase comprising all the bones
    and the thigh and sirloin, with a minimum of three whole or cut ribs, with or without the shin and with or
    without the thin flanks ; the expressions are to be extended to cover the front part of the half-carcase comprising
    all the bones and including the scrag, neck and shoulder, but with more than ten ribs.
                                                                                                                                 Rate of Duty
      number                                                                                                           autonomous
                                                                 Description                                                V«           conventional
     Heading
                                                                                                                         or Levy              »It
                                                                                                                            ( 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               13
                          II . Of bovine animals :
                               a ) Of domestic bovine animals :
                                   1.  Fresh or chilled :
                                       aa) Of calves ;
                                              11 . Carcases and half-carcases                                        20 + (L) n               —
                                             22. Separated or unseparated forequarters                               20 + (L) n               —
                                             33 . Separated or unseparated hindquarters                              20 + (L) (*)             —
                                       bb ) Of adult animals :
                                              11 . Carcases, half-carcases or 'compensated' quarters :
                                                    aaa) Carcases of a weight of not less than 180 kg
                                                           but not more than 270 kg and half-carcases
                                                           or 'compensated' quarters, of a weight of not
                                                           less than 90 kg but not more than 135 kg,
                                                           with a low degree of ossification of the
                                                           cartilages (more especially those of the sym­
                                                           physis pubis and the vertebral apophyses), the
                                                           meat of which is of a light pink colour and
                                                           the fat of which, of extremely fine structure,
                                                           is white to light yellow in colour ( a)                   20 + (L) (*)             ( b)
                                                    bbb) Other                                                       20 + (L) H
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
(b) The levy shall be established in accordance with the provisions set out in Protocol No 1 appended to the Trade Agreement between the E.E.C. and
    the Socialist Federal Republic of Yugoslavia .
 *) In certain conditions, a levy is applicable in addition to the customs duty.
 ---pagebreak--- 1.1.73                                          Official Journal of the European Communities                                                 No L 1 /21
                                                                                                                                   Rate ot Duty
       Heading                                                                                                           autonomous
       number                                                     Description                                                  »/»         conventional
                                                                                                                           or Levy              •/.
                                                                                                                              ( L)
           1                                                           2                                                       3                  4
        02.01           A. II a) 1 , bb) 22. Forequarters :
   (continued)
                                                     aaa) Of a weight of not less than 45 kg but not
                                                           more than 68 kg, with a low degree of
                                                           ossification of the cartilages (more especially
                                                            those or the vertebral apophyses), the meat of
                                                            which is of a light pink colour and the fat of
                                                            which, of extremely fine structure, is white to
                                                           light yellow in colour (a)                                  20 + (L) n               ( b)
                                                     bbb ) Other
                                                                                                                       20 + (L) H
                                              33 . Hindquarters:
                                                     aaa ) Of a weight of not less than 45 kg but not
                                                            more than 68 kg (not less than 38 kg but not
                                                             more than 61 kg in the case of 'Pistola ' cuts),
                                                            with a low degree of ossification of the car­
                                                            tilages (more especially those of the vertebral
                                                             apophyses), the meat of which is of a light
                                                             pink colour and the fat of which, of extremely
                                                            fine structure, is white to light yellow in
                                                             colour ( a)
                                                                                                                       20 + (L ) (*)            (b )
                                                     bbb ) Other                                                       20 + (L) (»)
                                          cc) Other cuts of beef and veal:
                                               11 . Unboned ( bone-in)                                                 20 + (L) n
                                               22 . Boned or boneless                                                  20 + (L) (*)              —
                                     2.   Frozen :
                                          aa) Carcases, half-carcases, or 'compensated' quarters                       20 + (L) (*)              (c)
                                          bb) Forequarters                                                             20 + (L)· n               ( c)
                                          cc) Hindquarters                                                             20 + (L) n                ( c)
                                          dd) Other :
                                               11 . Unboned ( bone-in)                                                  20 + (L) (*)              (c)
                                               22 . Boned or boneless :
                                                     aaa) Forequarters, whole or cut into a maximum of
                                                             five pieces, each quarter being in a single
                                                             block ; 'compensated' quarters in two blocks,
                                                             one of which contains the forequarter, whole
                                                             or cut into a maximum of five pieces, and
                                                             the other, the hindquarter, excluding the ten­
                                                             derloin, in one piece                                      20 + (L) (*)              (c)
                                                     bbb ) Other                                                        20 + (L) n                (c)
                                  b) Other                                                                                     20                 (c)
                            III . Of swine :
                                  a) Of domestic swine :
                                      1 . Carcases or half-carcases, with or without heads, feet or
                                          flare fat                                                                         20 (L)
 (a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 (b) The levy shall be established in accordance with the provisions set out in Protocol No 1 appended to the Trade Agreement between the E.E.C. and the
      Socialist Federal Republic of Yugoslavia .
 ( c) bee Annex .
 (*) In certain conditions, a levy is applicable in addition to the customs duty.
 ---pagebreak--- No L 1 /22                                     Official Journal of the European Communities                                        1.1.73
                                                                                                                 Rate of Duty
     Heading                                                                                            autonomous
      number                                                   Description                                  »/»          conventional
                                                                                                          or Levy              »/®
                                                                                                            ( L)
         t                                                          2                                         3                 4
      02.01           A. III . a ) 2 . Hams and cuts ofj ham , unboned ( bone-in )                        20 (L)              -—
   (continued)                      3 . Shoulders and cuts of shoulders , unboned (bone-in)               20 ( L)             —
                                    4 . Loins and cuts of loins, unboned ( bone-in )                      20 ( L)             —
                                    J. Bellies and cuts of bellies                                        20 (L)              —
                                    6.   Other                                                            20 (L)              —
                                b ) Other                                                                    7                 5
                         IV. Other                                                                          20                20
                      B. Offals :
                            I. For the manufacture of pharmaceutical products ( a)                         Free              Free
                           II . Other :
                                a) Of horses, asses, mules and hinnies                                      16                13
                                b ) Of domestic bovine animals :
                                    1.   Livers                                                             20                14
                                    2.   Other                                                              20                 12
                                c) Of domestic swine :
                                    1 . Heads and cuts of heads ; necks                                   20 (L)              12
                                    2 . Feet and tails                                                    20 (L)               12
                                    3 . Kidneys                                                           20 (L)               12
                                    4.   Livers                                                           20 (L)               14
                                    5 . Hearts , tongues and lungs                                        20 (L)               12
                                    6. Livers, hearts , tongues and lungs attached to the trachea
                                         and gullet                                                       20 (L)               12
                                    7.   Other                                                            20 (L)               12
                                d ) Other                                                                   12                  6
       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°/o 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, with or without
                                    hearts , livers and gizzards, known as '70% ducks'                    18 (L)              —
                         III . Geese :
                                a ) Plucked, bled, not drawn, with heads and feet, known as
                                    ' 82Ό/ο geese'                                                        18 (L)              —
                                b ) Plucked and drawn, without heads and feet, with or without
                                    hearts and gizzards, known as '75'°/o geese'                          18 (L)               —
                          IV. Turkeys                                                                     18 (L)              —
                           V. Guinea fowls                                                                18 (L)              —
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 1.1.73                              Official Journal of the European Communities                              No L 1 /23
                                                                                                    Rate of Duty
    Heading                                                                                autonomous
     number                                       Description                                   Vo          conventional
                                                                                             or Levy             V«
                                                                                                (L)
       1                                                2                                        3                4
     02.02   B. Poultry cuts (excluding offals):
 (continued)      I. Boned      or   boneless                                                18 (L)              —
                 II . Unboned ( bone-in):
                      a) Halves or quarters :
                          1.  Of   fowls                                                     18 ( L)             —
                          2.  Of   ducks                                                     18 (L)              —
                          3 . Of geese                                                       18 (L)
                          4 . Of turkeys                                                     18 (L)                 -
                          5 . Of guinea fowls                                                18 ( L)             —
                      b) Whole wings, with or without tips                                   18 (L)              —
                      c) Backs, necks, backs with necks attached , rumps and wing tips . .   18 ( L)             —
                      d ) Breasts and cuts of breasts :
                          1 . Of geese                                                       18 (L)              —
                          2 . Of turkeys                                                     18 ( L)             —
                          3 . Of other poultry                                               18 ( L)             —
                      e) Legs and cuts of legs :
                          1 . Of geese                                                       18 ( L)             —
                          2 . Of turkeys :
                              aa) Drumsticks and cuts of drumsticks                          18 (L)
                              bb ) Other                                                     18 (L)               -
                          3 . Of other poultry                                               18 (L)              —
                      f) Other                                                               18 (L)              —
             C. Offals                                                                       18 (L)              —
     02.03   Poultry liver, fresh, chilled, frozen, salted or in brine :
             A. Foie gras (goose or duck)                                                     5 (L)              5
             B. Other                                                                        16 (L)              14
     02.04   Other meat and edible meat offals, fresh, chilled or frozen :
             A. Of domestic pigeons and domestic rabbits                                       13                13
             B. Of game                                                                          7               5
             C. Other :
                  I. Whale and seal meat; frogs' legs                                          19                10
                 II . Other                                                                    19                14
     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. Back-fat :
                  I. Fresh , chilled, frozen, salted or in brine                             22 (L)              —
 ---pagebreak--- No L 1 /24                                       Official Journal of the European Communities                                    1.1.73
                                                                                                                Rate of Duty
      Heading                                                                                         autonomous
                                                                                                                        conventional
      number                                                       Description                             »/»
                                                                                                        or Levy              »/«
                                                                                                           ( L)
          1                                                             2                                    3                4
       02.05           A. II . Dried or smoked                                                          22 (L)               —
   (continued)         B. Pig fat, other than that falling within subheading A                          22 (L)               —
                       C. Poultry fat                                                                   22 (L)               —
       02.06           Meat and edible meat offals (except poultry liver), salted, in brine, dried
                       or smoked :
                       A. Horsemeat, salted , in brine or dried                                           16                 13
                       B. Meat and edible meat offals of domestic swine :
                               I. Meat :
                                  a ) Salted or in brine :
                                      1 . Carcases or half-carcases, with or without heads, feet or
                                          flare fat                                                     25 (L)               —
                                      2.  Hams and cuts of ham , unboned (bone-in)                      25 (L)               —
                                      3.  Shoulders and cuts of shoulders, unboned ( bone-in )          25 (L)               —
                                      4.  Loins and cuts of loins, unboned ( bone-in )                  25 (L)               —
                                      5.  Bellies (streaky) and cuts of bellies                         25 ( L)              —
                                      6.  Other                                                         25 (L)               —
                                  b ) Dried or smoked :
                                      1 . Carcases or half-carcases, with or without heads, feet or
                                          flare fat                                                     25 (L)               —
                                      2.  Hams and cuts of ham, unboned ( bone-in )                     25 (L)               —
                                      3.  Shoulders and cuts of shoulders, unboned ( bone-in)           25 ( L)              —
                                      4.  Loins and cuts of loin, unboned ( bone-in )                   25 ( L)              —
                                      5.  Bellies (streaky) and cuts of bellies                         25 (L)               —
                                      6.  Other                                                         25 (L)               —
                             11 . Edible meat offals :
                                  a) Heads and cuts of heads ; necks                                    25 (L)               —
                                  b) Feet and tails                                                     25 (L )              —
                                  c) Kidneys                                                            25 ( L)              —
                                  d ) Livers                                                            25 (L)               —
                                  e) Hearts, tongues and lungs                                          25 (L)               —
                                  f) Livers, hearts, tongues and lungs attached to the trachea and
                                      gullet                                                            25 (L )              —
                                  g) Other                                                              25 (L)               —
                       C. Other :
                               I. Of domestic bovine animals :
                                  a ) Meat :
                                      1 . Unboned ( bone-in )                                       24 + (L) n               —
                                      2. Boned or boneless                                          24 + (L) n               —
                                  b ) Offals                                                              24                 —
                           II . Other                                                                     24                 —
(*) In certain conditions , a levy is applicable in addition to the customs duty.
 ---pagebreak---   1.1.73                                        Official Journal of the European Communities                                                     No L 1 /25
                                                                       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 consump­
       tion 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                                                     Vo           conventional
                                                                                                                               or Levy              %r
                                                                                                                                  ( L)
           1                                                           2                                                           3                 4
        03.01          Fish, fresh (live or dead ), chilled or frozen :
                       A. Freshwater fish :
                             I. Trout and other salmonidae :
                                a) T rout                                                                                        16                 12
                                b) Salmon and lake white fish                                                                    16                  8
                                c) Other                                                                                         16                 10
                            II. Eels                                                                                             10                  5
                           III. Carp                                                                                              10                 8
                           IV. Other                                                                                              10                 8
                       B. Saltwater fish :
                             I. Whole, headless or in pieces :
                                a ) Herring:
                                     1 . From 15 February to 15 June :
                                         aa ) Fresh or chilled                                                                 Free               Free
                                         bb ) Frozen                                                                            Free              Free
                                    2 . From 16 June to 14 February :
                                         aa) Fresh or chilled                                                               20 ( a) ( b)       15 ( b) (c)
                                         bb ) Frozen                                                                         20 ( a) ( b)      15 ( b) (c)
                                b ) Sprats :
                                    1 . From 15 February to 15 June                                                              Free             Free
                                    2 . From 16 June to 14 February                                                            20 (a)               13
(a) Total suspension for an indefinite period .
(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 46,000 metric tons to be granted by the competent authorities of the European Communities
     and subject to compliance with the reference price .
 ---pagebreak--- No L 1 /26                                      Official Journal of the European Communities                                                          1 . 1.73
                                                                                                                                     Rate of Duty
       Heading                                                                                                              autonomous
       number                                                    Description                                                     »/»          conventional
                                                                                                                              or Levy              %
                                                                                                                                ( L)
          1                                                            2                                                          3                 4
       03.01           B.   I. c ) Tunny :
   (continued)                      1 . For the industrial manufacture of products falling within
                                        heading No 16.04 ( a ):
                                        aa ) Whole :
                                              11 . Yellow-finned tunny :
                                                    aaa) Weighing not more than 10 kg each                                  25 ( b ) ( c)     22 ( c) ( d)
                                                    bbb ) Other                                                             25 ( b ) ( c)     22 ( c) ( d)
                                             22 . Long-finned tunny                                                         25 ( b) (c)       22 (c ) ( d)
                                             33 .   Other                                                                   25 ( b ) ( c)     22 ( c) ( d )
                                        bb ) Gilled and gutted :
                                              11 . Yellow-finned tunny :
                                                    aaa) Weighing not more than 10 kg each                                 .25 ( b) ( c)      22 (c) ( d)
                                                    bbb) Other                                                              25 ( b) ( c )     22 ( c ) ( d)
                                              22. Long-finned tunny                                                         25 ( b) (c)       22 (c) ( d )
                                             33 . Other                                                                     25 ( b ) (c)      22 (c) (d)
                                        cc) Other (for example, " heads off"):
                                              11 . Yellow-finned tunny :
                                                    aaa) Weighing not more than 10 kg each                                  25 ( b ) ( c )    22 (c ) ( d )
                                                   bbb ) Other                                                              25 ( b ) ( c)     22 (c) ( d)
                                             22. Long-finned tunny                                                          25 ( b) ( c )     22 (c) (d)
                                              33 .  Other                                                                   25 ( b) (c)       22 ( c) (d)
                                    2.  Other                                                                                 25 ( c)         22 (c) (d)
                               d) Sardines ( Clupea pilchardus Walbaum):
                                    1 . Fresh or chilled                                                                        25                 23
                                    2.  Frozen                                                                                  25                 23
                               e ) Sharks                                                                                       15               8 (e)
                               f) Redfish ( Sebastes marinus ):
                                    1 . Fresh or chilled                                                                         15                 8
                                    2 . Frozen                                                                                   15                 8
                               g) Halibut (Hippoglossus vulgaris, Hippoglossus reinhardtius)                                     15                 8
                               h ) Cod ( Gadus morrhua or Gadus callarías):
                                    1 . Fresh or chilled                                                                         15                15
                                    2.  Frozen                                                                                   15                15
                               ij ) Coalfish ( Pollachius virens or Gadus virens):
                                    1 . Fresh or chilled                                                                         15                15
                                    2.  Frozen                                                                                   15                15
( 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 metric tons to be granted
     by the competent authorities of the European Communities 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 dog-fish (Squalus acanthias) within the limits of an annual tariff quota of 2,500 metric tons to be granted
     by the competent authorities of the European Communities.
 ---pagebreak---  1.1.73                                          Official Journal of the European Communities                                                       No L 1 /27
                                                                                                                                         Rate of Duty
       Heading                                                                                                                 autonomous
       number                                                      Description                                                      %             conventional
                                                                                                                                 or Levy              °/o
                                                                                                                                    ( L)
           1                                                           2                                                             3                 4
       03.01           B. I. k ) Haddock :
    (continued)                      1.   Fresh or chilled                                                                         15                 15
                                     2.   Frozen                                                                                   15                 15
                                 1 ) Whiting ( Meriangus meriangus ):
                                     1 . Fresh or chilled                                                                          15                 15
                                     2.  Frozen                                                                                    15                 15
                                m ) Mackerel :
                                     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
                                n ) Anchovies ( Engraulis sp. p. ):
                                     1 . Fresh or chilled                                                                          15                 15
                                     2.   Frozen                                                                                   15                 15
                                o) Plaice :
                                     1 . Fresh or chilled                                                                          15                 15
                                     2.  Frozen                                                                                    15                 15
                                p) Sea-bream of the species Dentex dentex and Pagellus :
                                     1.   Fresh or chilled                                                                         15                 15
                                     2.   Frozen                                                                                   15                 15
                                q) Other                                                                                           15                 15
                           II . Fillets :
                                a) Fresh or chilled                                                                                18                 18
                                b ) Frozen :
                                     1 . Of cod ( Gadus morrhua or Gadus callarías)                                                18                 15
                                     2 . Of coalfish ( Pollachius virens or Gadus virens )                                         18                 15
                                     3.   Of haddock                                                                               18                 15
                                     4 . Of redfish ( Sebastes marinus)                                                            18                 15
                                     5 . Of tunny                                                                                  18                 18
                                     6. Of sea-bream of the species Dentex dentex and Pagellus ....                                18                 15
                                     7.   Other                                                                                    18                 15
                       C. Livers       and    roes                                                                                 14                 10
       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 ) Herrings                                                                                       12                 12
                                b ) Cod                                                                                          13 (a )            13 ( b )
( a) Total suspension for an indefinite period .
( b) Duty exemption within the limits of an annual tariff quota of 34,000 metric tons to be granted by the competent authorities of the European Communities
 ---pagebreak--- No L 1 /28                                      Official Journal of the European Communities                               1.1.73
                                                                                                          Rate of Duty
      Heading                                                                                    autonomous
      number                                                  Description                             °/o          conventional
                                                                                                   or Levy             °/o
                                                                                                      (L)
         1                                                        2                                    3                4
      03.02          A.     I. c )   Anchovies ( Engraulis sp. p. )                                  15                10
  (continued)                   d)    Common halibut (Hippoglossus vulgaris)                         15                —
                                e)   Salmon , salted or in brine                                     15                11
                                f)   Other                                                           15                12
                           II . Fillets :
                                a ) Of cod                                                         20 ( a )            20
                                b ) Of salmon, salted or in brine                                     18               15
                                 c) Of lesser or Greenland halibut (Hippoglossus reinhardtius),
                                      salted or in brine                                              18               15
                                d ) Other                                                             18               16
                     B.   Smoked, whether or not cooked before or during the smoking process :
                            I. Herring                                                                16               10
                           II . Salmon                                                                16               13
                          III . Lesser or Greenland halibut ( Hippoglossus reinhardtius )             16               15
                          IV. Common halibut ( Hippoglossus vulgaris)                                 16               16
                           V. Other                                                                   16               14
                      C. Livers         and   roes                                                    15               11
                      D. Fish        meal                                                             15                13
       03.03          Crustaceans and molluscs, whether in shell or not, fresh (live or dead),
                      chilled, frozen, salted, in brine or dried ; crustaceans, in shell, simply
                      boiled in water :
                      A. Crustaceans :
                             I. Crawfish                                                              25               (b)
                            II . Lobsters ( Homarus sp. p. ):
                                 a ) Live                                                             25                10
                                 b ) Other :
                                      1.   Whole                                                      25                13
                                           Other                                                      25                20
                          III. Crabs and freshwater crayfish                                           18               15
                           IV. Shrimps and prawns :
                                 a) Prawns (Pandalidae sp. p.)                                         18               12
                                  b) Shrimps of the genus 'Crangon' sp. p. :
                                       1 . Fresh, chilled or simply boiled in water                    18               18
                                      2.   Other                                                       18               18
                                 c ) Other                                                             18               18
                           V. Other (for example, Norway lobsters)                                     14               12
                      B. Molluscs :
                              I. Oysters :
                                  a) European flat oysters weighing not more than 40 g each          Free              Free
                                  b ) Other                                                            18               18
 (a) Total suspension for an indefinite period .
 (b) See Annex.
 ---pagebreak--- 1.1.73                               Official Journal of the European Communities                                 No L 1 /29
                                                                                                        Rate of Duty
     Heading                                                                                  autonomous
     number                                         Description                                     •/«         conventional
                                                                                                or Levy              »/«
                                                                                                   ( L)
        1                                                2                                          3                 4
     03.03    B. II . Mussels                                                                     10                 10
  (continued)
                 III . Snails, other than sea snails                                                 6              Free
                 IV . Other :
                       a ) Frozen :
                           1 . Squid :
                               aa) Ommastrephes sagittatus and Loligo sp. p                          8               6
                               bb ) Other                                                            8                8
                           2 . Cuttle-fish of the species Sepia officinalis, Rossia macrosoma
                               and Sepiola rondeleti                                                 8               8
                           3 . Octopus                                                               8               8
                           4.  Other                                                                 8                8
                       b ) Other :
                           1 . Squid ( Ommastrephes sagittatus and Loligo sp. p. )                   8               6
                           2.  Other                                                                 8               8
 ---pagebreak--- No L 1 /30                          Official Journal of the European Communities                                1.1.73
                                                     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, kephir, yoghourt and similar
    fermented 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 1 a), shall be taken to mean products
    free from pathogenic and toxigenic germs and containing per gramme less than 10,000 revivifiable aerobic
    bacteria and less than 2 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. The expression " whole cheeses", as used in subheading 04.04 Ala) shall be taken to apply to whole cheeses
    of the conventional flat cylindrical shape of the following net weights :
    — Emmentaler : not less than 60 kg but not more than 130 kg ;
    — Gruyere and Sbrinz : not less than 20 kg but not more than 45 kg ;
    — Bergkase : not less than 20 kg but not more than 60 kg ;
    -— Appenzell : not less than 6 kg but not more than 8 kg.
5 . Subheading 04.04 A I b) 2 shall be taken to apply only to goods the packings of which bear at least the following
    particulars :
    —    the  description of the cheese,
    —    the  fat content, by weight, referred to dry matter.
    —    the  packer responsible,
    —    the  country of origin of the cheese.
6 . For the purposes of subheading 04.04 D I, the expression " put up (in boxes or in slices) for retail sale" shall be
    taken to apply to cheese of the kinds classified under that subheading put up in individual portions or in slices
    and packed in one of the following forms :
    (a) In boxes (including special packings of artificial plastic material having a special compartment for each
         portion ):
         — containing at least 3 but not more than 12 individual portions , of an aggregate net weight not exceeding
             250 g ; or
         —■ of a net capacity not exceeding 56 g ;
     (b) In circular or polygonal boxes (other than rectangular) containing at least 12 individual portions of an
             aggregate net weight of not less than 450 g but not more than 1,000 g ;
     (c) In the form of slices wrapped separately in aluminium foil, the net weight of each slice not exceeding 30 g.
 ---pagebreak--- 1.1.73                                   Official Journal of the European Communities                            No L 1 /31
7. For the purposes of subheadings 04.04 A I a) A I b) and D I, the term "free-at-frontier value'' ' shall be taken to
    mean the free-at-frontier price or free on board price in the country of exportation , plus a lump sum to be
   determined in respect of the expenses of delivery to the customs territory of the Community.
8. Levy applicable to certain mixtures falling within this Chapter :
    The levy applicable to mixtures falling within this Chapter and composed of products classified under headings
    or subheadings 04.01 B, 04.02 , 04.03, 04.04, 17.02 A and 17.05 A 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
                                                                                                               conventional
     number                                             Description                               ♦/o
                                                                                               or Levy              'U
                                                                                                 ( L)
        t                                                     2                                    3                 4
     04.01      Milk and cream, fresh, not concentrated or sweetened :
                A. Of a fat content, by weight, not exceeding 6°/o:
                      I. Yoghourt, kephir, curdled milk, whey, buttermilk and other fer­
                          mented or acidified milk :
                          a) In immediate packings of a net capacity of 2 1 or less            16 (L)              —
                          b ) Other                             :                       !...   16 (L)              —
                     II . Other :
                          a) In immediate packings of a net capacity of 2 1 or less and of
                               a fat content, by weight :
                               1 . Not exceeding 4°/c                                          16 ( L)             —
                               2 . Exceeding 4%                                                16 ( L)             —
                          b ) Other, of a fat content, by weight:
                               1 . Not exceeding 4°/o                                          16 (L)              —
                              2 . Exceeding 4%                                                 16 (L)              —
                B. Other, of a fat content, by weight :
                      I. Exceeding 6% but not exceeding 21%                                    16 ( L)             —
                     II . Exceeding 21% but not exceeding 45 %                                 16 (L)              —
                    III . Exceeding 45%                                                        16 (L)              ~
     04.02      Milk and cream, preserved, concentrated or sweetened:
                A. Not containing added sugar:
                      I. Whey                                                                  18 (L)              —
                     II. Milk and cream , in powder or granules :
                          a ) In immediate packings of a net capacity of 2.5 kg or less and
                               of a fat content , by weight :
                               1 . Not exceeding 1.5%                                          18 (L)              —
                               2 . Exceeding 1.5% but not exceeding 37%                        18 (L)              —
                              3 . Exceeding 27% but not exceeding 29%                          18 (L)              —
                              4 . Exceeding 29%                                                18 (L)              —
                          b) Other, of a fat content, by weight :
                               1 . Not exceeding 1.5%                                          18 (L)              —
                               2. Exceeding 1.5% but not exceeding 27%                         18 (L)              —
                              3 . Exceeding 27% but not exceeding 29%                          18 ( L)             —
                               4 . Exceeding 29%                                               18 (L)              —
 ---pagebreak--- No L 1 /32                                   Official Journal of the European Communities                                           1.1.73
                                                                                                                   Rate of Duty
     Heading                                                                                             autonomous
     number                                                    Description                                    •/»          conventional
                                                                                                           or Levy              »/»
                                                                                                              ( L)
         1                                                          2                                          3                 4
      04.02          A. III. Milk and cream, other than in powder or granules :
  (continued)
                             a) In hermetically sealed cans of a net capacity of 454 g or less, or
                                 in glass containers of a capacity of 0.5 litre or less and of a fat
                                  content, by weight, not exceeding 11% :
                                  1 . Of a fat content, by weight, not exceeding 8.9%                      18 (L)               —
                                 2.    Other                                                               18 ( L)              —
                             b) Other, of a fat content, by weight:
                                  1 . Not exceeding 45%                                                    18 (L)               —
                                  2 . Exceeding 45%                                                        18 (L)               —
                     B. Containing added sugar :
                          I. Milk and cream, in powder or granules :
                             a) Special milk for infants, in hermetically sealed cans of a net
                                  capacity of 500 g or less and of a fat content, by weight ( a):
                                  1 . Exceeding 10% but not exceeding 11%                                  23 (L)               —
                                  2 . Exceeding 14.5% but not exceeding 15.5%                              23 (L)               —
                                  3 . Exceeding 17% but not exceeding 18%                                  23 (L)               —
                                  4 . Exceeding 23% but not exceeding 24%                                  23 (L)               —
                             b) Other :
                                  1 . In immediate packings of a net capacity of 2.5 kg or less and
                                       of a fat content, by weight :
                                       aa) Not exceeding 1.5%                                              23 (L)               —
                                       bb) Exceeding 1.5% but not exceeding 27%                            23 (L)               —
                                       cc) Exceeding 27%                                                   23 (L)               —
                                   2. Other, of a fat content, by weight:
                                       aa) Not exceeding 1.5%                                              23 (L)               —
                                       bb) Exceeding 1.5% but not exceeding 27%                            23 (L)               —
                                       cc) Exceeding 27%                                                   23 (L)               —
                          II. Milk and cream, other than in powder or granules :
                              a) In hermetically sealed cans of a net capacity of 454 g or less
                                   and of a fat content, by weight, not exceeding 9.5%                     23 (L)               —
                              b) Other, of a fat content, by weight:
                                   1 . Not exceeding 45%                                                   23 (L)               —
                                   2. Exceeding 45%                                                         23 (L)              —
      04.03           Butter :
                      A. Other                                                                              24 (L)              —
                      B. Other                                                                              24 ( L)              —
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak---  1.1.73                                        Official Journal of the European Communities                                   No L 1 /33
                                                                                                                    Rate of Duty
       Heading                                                                                            autonomous
        number                                                 Description                                      «/»         conventional
                                                                                                            or Levy               %
                                                                                                               ( L)
           1                                                         2                                          3                  4
        04.04         Cheese and curd :
                      A. Emmentaler, Gruyère, Sbrinz, Bergkäse and Appenzell, not grated or
                          powdered :
                            I. Of a minimum fat content of 45% by weight, referred to dry
                                matter, matured for at least 3 months ( b ):
                                a) Whole cheeses of a free-at-frontier value per 100 kg net weight
                                    of :
                                    1 . 142.58 UA or more, but less than 162.58 UA                          23 ( L)              (a)
                                    2.   162.58 UA or more                                                  23 (L)               (a)
                                b ) Pieces packed in vacuum or in inert gas :
                                    1 . With rind on at least one side, of a net weight:
                                         aa) Of not less than 1 kg but less than 5 kg and of a free­
                                              at-frontier value of not less than 162.58 UA but less
                                              than 190.58 UA per 100 kg net weight                          23 (L)               ( a)
                                         bb) Of not less than 450 g and of a free-at-frontier value
                                              of not less than 190.58 UA per 100 kg net weight              23 (L)               ( a)
                                    2 . Other, of a net weight of not less than 75 g but not more
                                         than 250 g and of a free-at-frontier value of not less than
                                         210.58 UA per 100 kg net weight                                    23 (L)               (a)
                           II . Other                                                                       23 (L)               —
                      B. Glarus herb cheese (known as Schabziger), made from skimmed milk
                          and mixed with finely-ground herbs (b )                                           23 (L)               12
                      C. Blue-veined cheese, not grated or powdered                                         23 (L)               —
                      D. Processed cheese, not grated or powdered :
                           I. In the blending of which only Emmentaler, Gruyère and Appen­
                                zell have been used and which may contain, as an addition, Glarus
                                herb cheese (known as Schabziger), put up ( in boxes or slices) for
                                retail sale, of a free-at-frontier value of not less than 140 UA per
                                100 kg net weight and of a fat content, by weight, referred to dry
                                matter ( b ):
                                a) Not exceeding 48% in respect of the aggregate of portions or
                                    slices                                                                  23 (L)               —
                                b) Not exceeding 48% in respect of 5 /6ths of the aggregate of
                                    portions or slices and not exceeding 56% in respect of the
                                    remaining l/6th                                                         23 (L)               —
                                c) Exceeding 48% but not exceeding 56% in respect of the aggre­
                                    gate of portions or slices                                              23 ( L)              —
                           II. Other, of a fat content, by weight:
                                a) Not exceeding 36% and of a fat content, by weight, referred
                                    to dry matter :
                                    1 . Not exceeding 48%                                                   23 (L)               ~
                                    2 . Exceeding 48%                                                       23 (L)               —
                                b ) Exceeding 36%                                                           23 (L)                —
( a ) See Annex .
( b) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 1 / 34                                    Official Journal of the European Communities                                                       1.1.73
                                                                                                                                Rate of Duty
       Heading                                                                                                        autonomous
                                                                                                                                         conventional
       number                                                   Description                                                °/ o
                                                                                                                        or Levy               'It
                                                                                                                            L
           1                                                        2                                                      3                   4
        04.04         E. Other :
   (continued)              I. Not grated or powdered , of a fat content, by weight, not exceeding
                               40°/o' and a water content, calculated by weight, of the non-fatty
                                matter :
                                a ) Not exceeding 47%                                                                   23 ( L)
                                b) Exceeding 47"/o but not exceeding 72% :
                                    1 . Cheddar, including Chester                                                      23 ( L)
                                    2 . Tilsit, Havarti and Esrom, of a fat content, by weight,
                                         referred to dry matter ( b ):
                                         aa) Not exceeding 48%                                                          23 (L)
                                         bb) Exceeding 48%                                                              23 ( L)
                                    3 . Kashkaval (b )                                                                  23 (L)
                                    4. Cheese of sheep's milk or buffalo milk, in containers con­
                                         taining brine, or in sheep or goatskin bottles (b)                             23 (L)
                                    5.   Other                                                                          23 (L)
                                c) Exceeding 72% :
                                    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 eggs yolks, fresh, dried or otherwise preserved, sweetened
                       or not :
                       A. Eggs in shell, fresh or preserved :
                            I. Poultry eggs :
                                a) Eggs for hatching (a )                                                               12 (L)
                                b ) Other                                                                               12 ( L)
                                                                                                                           12
                           II. Other eggs
                       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
                                                                                                                           30                 27
         04.06         Natural honey
         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 of the European Communities are eligible for entry under this
      subheading .
 ( b) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 1.1.73                               Official Journal of the European Communities                                 No L 1 /35
                                                        CHAPTER 5
                  PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
Notes
1 . This Chapter does not cover :
    (a ) Edible products (other than guts , bladders and stomachs of animals , whole and pieces thereof, and animal
         blood , liquid or dried) ;
    ( b) Hides or skins (including furskins) other than goods falling within heading No 05.05 , 05.06 or 05.07 (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 96.03 ).
2 . For the purposes of heading No 05.01 , the sorting of hair by length (provided the root ends and tip ends respect­
    ively are not arranged together) shall be deemed not to constitute working.
3 . Throughout the Tariff : elephant, mammoth , mastodon , walrus , narwhal and wild bear 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                                    »/o          conventional
                                                                                                or Levy              Vo
                                                                                                  ( L)
         t                                                2                                         3                  4
      05.01        Human hair, unworked , whether or not washed or scoured ; waste of
                   human hair                                                                    rree               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        Sinews and tendons ; parings and similar waste, of raw hides or skins         Free               Free
 ---pagebreak--- No L 1 /36                           Official Journal of the European Communities                                           1.1.73
                                                                                                          Rate of Duty
     Heading                                                                                   autonomous
                                                                                                                   conventional
      number                                       Description                                      »/o
                                                                                                 or Levy                'U
                                                                                                    ( L)
         1                                              2                                             3                   4
      05.07     Skins and other parts of birds, with their feathers or down, feathers and
                parts of feathers (whether or not with trimmed edges) and down, not
                further worked than cleaned, disinfected or treated for preservation;
                powder and waste of feathers or parts of feathers :
                A. Bed feathers ; down :
                     I. Raw                                                                       Free                 Free
                    II . Other                                                                         4                3,5
                B. Other                                                                               3                 2
       05.08    Bones and horn-cores, unworked, defatted, simply prepared (but not cut
                to shape), treated with acid or degelatinised; powder and waste of these
                products                                                                          Free                 Free
       05.09    Horns, antlers, hooves, nails, claws and beaks of animals, 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                 Free
       05.10    Ivory, unworked or simply prepared but not cut to shape; powder and
                waste of ivory                                                                    Free                  —
       05.11    Tortoise-shell (shells and scales), unworked or simply prepared but not
                cut to shape ; claws and waste of tortoise-shell                                  Free                  —
       05.12    Coral and similar substances, unworked or simply prepared but not
                otherwise worked ; shells, unworked or simply prepared but not cut to
                shape; powder and waste of shells                                                 Free                 Free
       05.13    Natural sponges :
                A. Raw                                                                             Free                 —
                B. Other                                                                                8
       05.14    Ambergris, castoreum, civet and musk; cantharides ; bile, whether or not
                dried; animal products, fresh, chilled or frozen, or otherwise provisionally
                preserved, of a kind used in the preparation of pharmaceutical products . .        Free                Free
       05.15    Animal products not elsewhere specified or included; dead animals of
                 Chapter 1 or Chapter 3, unfit for human consumption:
                 A. Fish , crustaceans and molluscs :
                     I. Fish of a length of 6 cm or less and shrimps and prawns, dried . . . .          5
                    II . Other                                                                     Free                  ( a)
                 B. Other                                                                          Free                  ( a)
(a) See Annex .
 ---pagebreak---  1.1.73                                Official Journal of the European Communities                              No L 1 /37
                                                         SECTION II
                                                 VEGETABLE PRODUCTS
                                                        CHAPTER 6
LIVE TREES AND OTHER PLANTS ; BULBS, ROOTS AND THE LIKE ; CUT FLOWERS AND ORNAMENTAL FOLIAGE
Notes
1 . This Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by
    nursery gardeners or florists for planting or for ornamental use ; nevertheless it does not include potatoes ,
    onions, shallots, garlic and other products of Chapter 7.
2. Any reference in heading No 06.03 or 06.04 to goods of any kind shall be construed as including a reference to
    bouquets , floral baskets , wreaths and similar articles made wholly or partly of goods of that kind , account not
    being taken of accessories of other materials .
                                                                                                       Rate of Duty
     Heading                                                                                 autonomous
                                                                                                                conventional
     number                                         Description                                    •/»
                                                                                               or Levy               •/»
                                                                                                  ( L)
        1                                               2                                           3                 4
     06.01       Bulbs , tubers , tuberous roots, corms, crowns and rhizomes, dormant, in
                 growth or in flower:
                 A. Dormant                                                                      10                  8
                 B. In growth or in flower :
                       I. Orchids, hyacinths, narcissi and tulips                                18                 15
                      II. Other                                                                  15                 10
     06.02       Other live plants, including trees, shrubs, bushes, roots, cuttings and
                 slips :
                 A. Unrooted cuttings and slips :
                       I. Of vines                                                              Free                —
                      II . Other                                                                 12                 —
                 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 other­
                 wise prepared :
                 A. Fresh :
                       I. From 1 June to 31 October                                              24                 24
                     II. From 1 November to 31 May                                               20                 17
                 B. Other                                                                        20                 —
 ---pagebreak--- No L 1 /38                     Official Journal of the European Communities                                    1.1.73
                                                                                              Rate of Duty
   Heading                                                                          autonomous
   number                                    Description                                  »/»         conventional
                                                                                      or Levy              •/.
                                                                                         ( L)
      1                                          2                                         3                4
    06.04  Foliage, branches and other parts (other than flowers or buds) of trees,
           shrubs, bushes and other plants, and mosses, lichens and grasses, being
           goods of a kind suitable for bouquets or ornamental purposes, fresh,
           dried, dyed, bleached, impregnated or otherwise prepared :
           A. Reindeer moss                                                             10                Free
           B. Other :
                 I. Fresh                                                               12                 10
                II . Not further prepared than dried                                     10                 8
               III . Other                                                               17
 ---pagebreak---   1.1.73                                      Official Journal of the European Communities                                    No L 1 /39
                                                                    CHAPTER 7
                                     EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
Note
In headings Nos 07.01 , 07.02 and 07.03 , the word "vegetables " is to be taken to include edible mushrooms , truffles,
olives, capers, tomatoes, potatoes, salad , beetroot, cucumbers , gherkins, marrows, pumpkins , aubergines, sweet
peppers , fennel, parsley, chervil, tarragon , cress, sweet marjoram ( Majorana hortensis or Origanum majorana),
horse-radish and garlic.
Heading No 07.04 covers all dried , dehydrated or evaporated vegetables of the kinds falling within headings Nos
07.01 and 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 11.03 ) ;
(d) Flour, meal and flakes of potato (heading No 11.05).
Additional Note
The expression " cultivated mushrooms'1 as used in subheading 07.01 Q I, shall be taken to apply only to the fol­
lowing 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 O III.
                                                                                                                    Rate of Duty
      Heading                                                                                             autonomons
      n il m be r                                              Description                                     »/»          conventional
                                                                                                            or Levy              %
                                                                                                               ( L)
           1                                                        2                                            3               4
       07.01          Vegetables, fresh or chilled :
                      A. Potatoes :
                            I. Seed potatoes ( a)                                                             10                 9
                           II . New potatoes :
                                a ) From 1 January to 15 May                                                   15                —
                                b) From 16 May to 30 June                                                     21                 —
                          III . Other:
                                a) For the manufacture of starch ( a )                                           9               —
                                b ) Other                                                                      18                —
                      B. Cabbages, cauliflowers and Brussels sprouts :
                            I. Cauliflowers :
                                a) From 15 April to 30 November                                                17
                                                                                                         with a min.
                                                                                                           of 2 UA
                                                                                                         per 100 kg
                                                                                                              net
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 1 /40                         Official Journal of the European Communities                                      1.1.73
                                                                                                     Rate of Duty
   Heading                                                                                 conventional
    number                                        Description                                    °/o         conventional
                                                                                             or l evy             %>
                                                                                                ( L)
      1                                                2                                          3                4
    07.01    B.  I. h ) From 1 December to 14 April                                             12
                                                                                          with a min.
 (continued)
                                                                                          of 1,40 UA
                                                                                          per 100 kg
                                                                                              gross
                 II. White cabbages and red cabbages                                            15
                                                                                          with a min.
                                                                                          of 2,50 UA
                                                                                          per 100 kg
                                                                                              gross
                III . Other                                                                     15                —
             C. Spinach                                                                         13                —
             D. Salad vegetables , including endive and chicory :
                  I. Cabbage lettuce :
                      a) From 1 April to 30 November                                            15
                                                                                          with a min.
                                                                                          of 2,50 UA
                                                                                          per 100 kg
                                                                                              gross
                      b ) From 1 December to 31 March                                           13
                                                                                          with a min.
                                                                                          of 1,60 UA
                                                                                          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
                                                                                          with a min.
                                                                                            of 2 UA
                                                                                          per 100 kg
                                                                                               net
                      b) From 1 July to 30 September                                             17
                                                                                          with a min
                                                                                            of 2 UA
                                                                                          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---   1.1.73                                       Official Journal of the European Communities                                   No L 1 /41
                                                                                                                     Rate of Duty
       Heading                                                                                           autonomous
       number                                                   Description                                     %            conventional
                                                                                                            or Levy                V®
                                                                                                               ( L)
           1                                                         2                                          3                   4
        07.01           G. II . Carrots and turnips                                                           17                  —
    (continued)              III . Horse-radish ( Cochlearia armoracia )                                      17                  15
                             IV. Other                                                                        17                  —
                        H. Onions, shallots and garlic                                                        12                  12
                        IJ. Leeks and other alliaceous plants ( for example, chives, Welsh onions ) . .       13                  —
                        K. Asparagus                                                                          16                  16
                        L. Artichokes                                                                         13                  —
                        M. Tomatoes :
                               I. From 1 November to 14 May                                                   11
                                                                                                        with a min.
                                                                                                          of 2 UA
                                                                                                        per 100 kg
                                                                                                           net ( a )
                              II . From 15 May to 31 October                                                  18
                                                                                                        with a min.
                                                                                                        of 3.50 UA
                                                                                                        per 100 kg
                                                                                                           net ( a )
                       N. Olives :
                               I. For uses other than the production of oil ( b)                                7                —
                             II . Other                                                                  7 + ( L)                —
                       O. Capers                                                                              7                  —
                       P. Cucumbers and gherkins :
                               I. Cucumbers, from 16 May to 31 October                                       20                  20
                             II . Other                                                                      16                  —
                       Q. Mushrooms and truffles :
                              I. Cultivated   mushrooms                                                      16                  —
                             II. Cantarelles and flap mushrooms                                              10                   7
                            III . Other                                                                      10                   8
                       R. Fennel                                                                             12                  10
                       S. Sweet peppers                                                                      11                   9
                      T. Other                                                                               16                  —
       07.02           Vegetables (whether or not cooked), preserved by freezing :
                      A. Olives                                                                              19                  19
                      B. Other                                                                               19                  18
(a) In certain conditions a countervailing tax is provided for in addition to the customs duty.
(b) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- No L 1 /42                                    Official Journal of the European Communities                                         1.1.73
                                                                                                                  Rate of Duty
      Heading                                                                                           autonomous
      number                                                    Description                                  °/o          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 consump­
                      tion :
                      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                 18
                      B. Other                                                                              16                 16
       07.05          Dried leguminous vegetables, shelled, whether or not skinned or split:
                      A. Peas (including chick peas) and beans (of the species Phaseolus)                   10                 4,5
                      B. Lentils                                                                               7                2
                      C. 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                                         6 (L)                6
                      B. Other                                                                             6 ( b)               6
(a) Entry under this subheading is subject to conditions to be determined by the competend authorities.
( b) Duty rate reduced to 3% (suspension ) for an indefinite period .
 ---pagebreak---  1.1.73                                        Official Journal of the European Communities                             No L 1 /43
                                                                     CHAPTER 8
                                 EDIBLE FRUIT AND NUTS ; PEEL OF MELONS OR CITRUS FRUIT
Notes
1 . This Chapter does not cover inedible nuts or fruits .
2 . The word "fresh" is to be taken to extend to goods which have been chilled.
                                                                                                              Rate of Duty
      Heading                                                                                       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
                       D. Avocados                                                                      12                  8
                       E. Coconuts                                                                         2               (b)
                       F. Cashew        nuts                                                               5               2,5
                       G. Brazil nuts                                                                      5             Free
                       H. Other                                                                         12                  6
       08.02           Citrus fruit, fresh or dried :
                       A. Oranges :
                             I. Sweet oranges, fresh :
                                 a) From 1 April to 15 October                                        15 ( c)              15
                                 b ) From 16 October to 31 March                                      20 ( c)              —
                            II . Other :
                                 a ) From 1 April to 15 October                                         15                 15
                                 b) From 16 October to 31 March                                         20                 —
                       B. Mandarins and satsumas ; clementines, tangerines, and other similar
                           citrus hybrids                                                             20 (c)
                       C. Lemons                                                                        8(c)
                       D. Grapefruit                                                                    12                  6
                       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) See Annex .
(c) In certain conditions a countervailing tax is provided for in addition to the customs duty.
 ---pagebreak--- No L 1 /44                                  Official Journal of the European Communities                                                       1.1.73
                                                                                                                               Rate of Duty
      Heading                                                                                                        autonomous
      number                                                  Description                                                 °/o          conventional
                                                                                                                       or Levy              Vo
                                                                                                                          ( L)
          1                                                        2                                                        3                4
       08.04        Grapes, fresh or dried :
                    A. Fresh :
                          I. Table grapes :
                              a) From 1 November to 14 July                                                            18 ( a )             —
                              b ) From 15 July to 31 October                                                           22 ( a)              —
                         II . Other :
                              a ) From 1 November to 14 July                                                           18 ( a )             —
                              b ) From 15 July to 31 October                                                           22 (a)               —
                    B. Dried :
                          I. In immediate containers of a net capacity of 15 kg or less                                      9            6 (b)
                         II . Other                                                                                         9                6
       08.05        Nuts other than those falling within heading No 08.01 , fresh or dried,
                     shelled or not :
                     A. Almonds :
                          I. Bitter                                                                                     Free               Free
                         II . Other                                                                                          7               7
                     B. Walnuts                                                                                              8               8
                     C. Chestnuts                                                                                            7              —
                     D. Pistachios                                                                                           2              —
                     E. Pecans                                                                                               4               3
                     F. Areca ( or betel ) and cola                                                                          3              1,5
                     G. Other                                                                                                4              —
       08.06         Apples, pears and quinces , fresh :              i
                     A. Apples :
                          I. Cider apples, in bulk, from 16 September to 15 December                                      10                 9
                                                                                                                    with a min.        with a min.
                                                                                                                    of 0,50 UA         of 0,45 UA
                                                                                                                    per 100 kg         per 100 kg
                                                                                                                         net                net
                         II . Other :
                                                                                                                          14                14
                              a ) From 1 August to 31 December
                                                                                                                    with a min.        with a min.
                                                                                                                    of 2,40 UA         of 2,40 UA
                                                                                                                    per 100 kg         per 100 kg
                                                                                                                       net ( a)             net
                              b) From 1 January to 31 March                                                               10                 10
                                                                                                                    with a min.        with a min.
                                                                                                                    of 1,70 U A        of 1,70 U A
                                                                                                                    per 100 kg         per 100 kg
                                                                                                                       net ( a)             net
! m r certam conditions a countervailing tax is provided for in addition to the customs duty.
( b) Up to 30 November 1973 : Duty rate reduced to 1,2% within the limits of a tariff quota to be granted by the competent authorities of the European
     Communities .
 ---pagebreak---  1.1.73                                        Official Journal of the European Communities                           No L 1 /45
                                                                                                           Rate of Duty
      Heading                                                                                    autonomous
       number                                                    Description                          V»            conventional
                                                                                                   or Levy               °/o
                                                                                                      (L)
          1                                                           2                                3                  4
       08.06           A. II. c) From 1 April to 31 July                                               8                 8
                                                                                                with a min.       with a min.
    (continued)                                                                                 of 1,40 U A        of 1,40 U A
                                                                                                per 100 kg         per 100 kg
                                                                                                  net ( a)              net
                       B. Pears :
                             I. Perry pears, in bulk, from 1 August to 31 December                   13                  9
                                                                                                with a min.       with a min.
                                                                                                 of 2 UA          of 0,45 UA
                                                                                                per 100 kg        per 100 kg
                                                                                                    net                 net
                            II . Other :
                                                                                                     10                 10
                                 a ) From 1 January to 31 July
                                                                                                with a min.       with a min.
                                                                                                of 1,50 UA         of 1,50 UA
                                                                                                per 100 kg         per 100 kg
                                                                                                  net ( a)              net
                                 b ) From 1 August to 31 December                                    13                 13
                                                                                                with a min.       with a min.
                                                                                                 of 2 UA             of 2 UA
                                                                                                per 100 kg        per 100 kg
                                                                                                  net (a)              net
                       C. Quinces                                                                      9                —
       08.07           Stone fruit, fresh :
                       A. Apricots                                                                   25                 —
                       B. Peaches, including nectarines                                           22 (a )               —
                       C. Cherries :
                             I. From 1 May to 15 July                                                15
                                                                                                with a min.
                                                                                                 of 3 UA
                                                                                                per 100 kg
                                                                                                  net ( a)
                            II . From 16 July to 30 April                                          15 ( a)              15
                       D. Plums :
                             I. From 1 July to 30 September                                          15
                                                                                                with a min.
                                                                                                 of 3 UA
                                                                                                per 100 kg
                                                                                                  net (a)
(a) In certain conditions a countervailing tax is provided for in addition to the customs duty.
 ---pagebreak--- No L 1 /46                                      Official Journal of the European Communities                                            1.1.73
                                                                                                                      Rate of Duty
       Headinp                                                                                             autonomous
        number                                                    Description                                    '/,           conventional
                                                                                                             or Levy                «/.
                                                                                                                ( L)
           1                                                            2                                         3                  4
        08.07           D. 11 . From 1 October to 30 June                                                    10 ( a )               10
    (continued)         E. Other                                                                                15
        08.08           Berries, fresh :
                        A. Strawberries :
                              I. From 1 May to 31 July                                                          16
                                                                                                          with aí min.
                                                                                                            of 3 UA
                                                                                                          per 100 kg
                                                                                                               net
                             II. From 1 August to 30 April                                                      16                  14
                        B. Cranberries                                                                             9               Free
                        C. Bilberries                                                                              9                 7
                        D. Raspberries, black currants and red currants                                         12                  11
                        E. Papaws                                                                             12 ( b )               6
                        F. 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 , black currants and red currants                        20                   18
                         B. Other                                                                               20                  —
         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                                                                               1 I                5,5
                         D. Other                                                                                 11                —
         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 (c)
                         B. Peaches , including nectarines                                                          9                7
                         C. Prunes                                                                                18                 16
                         D. Apples      and pears                                                                 10                  8
( a ) In certain conditions a countervailing tax is provided lor in addition to the customs duty .
( b ) Duty rate reduced to 3% ( suspension ) for an indefinite period .
( c ) Duty rate reduced to 6% up to 30 November 1973 .
 ---pagebreak--- 1.1.73                            Official Journal of the European Communities                                 No L 1 /47
                                                                                                    Rate of Duty
    Heading                                                                                autonomous
     number                                     Description                                      V»          conventional
                                                                                             or Lew              •/»
                                                                                                (L)
       1                                            2                                            3                4
     08.12    H. Papaws                                                                           3               4
  (continued)
              F. Fruit salads :
                   I. Not containing prunes                                                       9               8
                  11 . 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 1 /48                                    Official Journal of the European Communities                                   1.1.73
                                                                     CHAPTER 9
                                                      COFFEE, TEA , MATE 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, this rate being chargeable on the whole mixture.
       (b) Mixtures of two or more of the products falling within different headings are to be classified under heading
            No 09.10 .
      The addition of other substances to the products of headings Nos 09.04 to 09.10 (or to the mixtures referred to
      in paragraph ( a) or ( b) above) shall not affect their classification provided that the resulting mixtures retain the
      essential character of the goods falling in those headings . Otherwise such mixtures are not classified in this
      Chapter ; those constituting mixed condiments or mixed seasonings are classified in heading No 21.04.
 2 . This Chapter does not cover :
      (a) Sweet peppers, unground (Chapter 7) ; or
      (b) Cubeb pepper (Piper cubeba) and other products of heading No 12.07 .
                                                                                                             Rate of Duty
      Heading                                                                                      autonomous
                                                                                                                      conventional
       number                                                   Description                             Vo
                                                                                                     or Levy               »/»
                                                                                                        ( L)
          t                                                          2                                   3                  4
        09.01          Coffee, whether or not roasted or freed of caffeine ; coffee husks and
                       skins ; coffee substitutes containing coffee in any proportion:
                      A. Coffee :
                            I. Unroasted :
                                a ) Not freed of caffeine                                           12(a)                 9,6
                                b ) Freed of caffeine                                                   21                13
                           II . Roasted :
                                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 ( b )            11,5
                       B. Other                                                                     10,8 (c)               9
                                                                                                                  -
(a) Duty rate reduced to 7% (suspension) for an indefinite period.
( b) Duty rate reduced to 5% (suspension) for an indefinite period .
(c) Total suspension for an indefinite period .
 ---pagebreak---  1.1.73                                        Official Journal of the European Communities                                     No L 1 /49
                                                                                                                     Rate of Duty
      Heading                                                                                               autonomous
                                                                                                                              conventional
       number                                                   Description                                      •/o
                                                                                                              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               17
                                b) Other                                                                        10                17
                           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. Neither crushed nor ground                                                          20 (b)               10
                      B. Crushed or ground                                                                   25 (c)               13
      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 ( c)              15
                                b ) Other                                                                       20              Free
                      B. Crushed or ground:
                            I. Nutmeg                                                                        25 (d)               18
                           II . Mace                                                                         25 (b)             12,5
                          III. Cardamoms                                                                     25 (e)               5
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
(b) Duty rate reduced to 8% (suspension) for an indefinite period .
(c) Duty rate reduced to 10% (suspension) for an indefinite period.
(d) Duty rate reduced to 12% (suspension) for an indefinite period .
(e) Total suspension for an indefinite period.
 ---pagebreak--- No L 1 /50                                     Official Journal of the European Communities                                          1.1.73
                                                                                                                  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              i—
                            II. Badian seed                                                                   23                —
                           III. Seeds of fennel, coriander, cumin, caraway and juniper:
                                 a) For the industrial manufacture of essential oils or resinoids (a) . .    Free               —
                                 b ) Other :
                                     1.  Coriander seed                                                        5               Free
                                     2 . Other                                                                 5                 -
                       B. Crushed or ground :
                              I. Badian     seed                                                              26
                            II . Coriander     seed                                                           10               Free
                          III . Other                                                                         10                —
        09.10          Thyme, saffron and bay leaves ; other spices:
                       A. Thyme :
                             I. Neither crushed nor ground                                                    14                —
                            II . Crushed or ground                                                            17                —
                       B. Bay leaves                                                                          14                —
                       C. Saffron :
                             I. Neither crushed nor ground                                                    16                —
                            II. Crushed or ground                                                             19                —
                       D. Ginger                                                                             Free               (b)
                       E. Turmeric (curcuma); fenugreek seed                                                 Free               (b)
                       F. Other spices, including the mixtures referred to in Note 1 (b ) to this
                           Chapter :
                             I. Neither crushed nor ground                                                    20                —
                            II . Crushed or ground :
                                 a) Curry powder and paste                                                    25               Free
                                 b ) Other                                                                    25                —
( a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
( b) See Annex.
 ---pagebreak--- 1.1.73                               Official Journal of the European Communities                           No L 1 /51
                                                       CHAPTER 10
                                                        CEREALS
Note
Headings in this Chapter, except heading No 10.06, are to be taken not to apply to grains which have been ground
to remove the husk or pericarp or otherwise worked. Heading No 10.06 is to be taken to apply to unworked rice
and also rice, husked, glazed, polished or broken, but not otherwise worked.
Additional Notes
1 . The term "durum wheat", as used in subheading 10.01 B, 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 grained rice" (10.06 A I a), A II a), B I a) and B II a): 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 grained rice" (10.06 A1 b), A II b), Bib) and B II b): rice, the grains of uhich are of a length
        exceeding 5.2 mm ;
    (c) "Paddy rice" (10.06 A I): rice which has retained its husk after threshing;
    (d) "Husked rice" (10.06 A II): 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 I): 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): 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 grained rice, and at least part thereof in
        the case of round grained 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 C): 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
        applicable to the mixture shall be the highest of the levies applicable to such cereals, even when the amount
 ---pagebreak--- No L 1 / 52                                   Official Journal of the European Communities                                                     1.1.73
          of the levy is the same for two or more of the cereals. Where a single cereal represents more than 10% of
          the weight of the mixture, the levy to be applied shall be that applicable to such cereal.
     C. The levy applicable to mixtures composed of the cereals falling within headings Nos 10.01 to 10.05 and
          10.07 and not governed by the above rules shall be the higher or highest of the levies applicable to the
          cereals composing the mixture concerned, even when the amount of the levy is the same for two or more
          of the cereals.
     D. The levy applicable to mixtures composed of one or more of the cereals falling within headings Nos 10.01
          to 10.05 and 10.07 and of one or more of the products falling within heading No 10.06 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 heading No 10.06 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
                                                                                                                                      conventional
       number                                                   Description                                              •/«
                                                                                                                       or Levy             •/.
                                                                                                                         (L)
          1                                                          2                                                    3                 4
       10.01          Wheat and mesiin (mixed wheat and rye):
                      A. Common wheat, and mesiin                                                                      20 (L)             —
                      B. Durum wheat                                                                                   20 (L)             —
       10.02           Rye                                                                                             16 (L)             —
       10.03          Barley                                                                                           13 (L)             —
       10.04           Oats                                                                                            13 (L)
        10.05          Maize :
                       A. Hybrid, for sowing (a)                                                                      Free (b)              4
                       B. Other                                                                                         9 (L)              —
        10.06          Rice :
                       A. Paddy rice; husked rice:
                             I. Paddy rice:
                                a) Round grained                                                                       12 (L)              —
                                b) Long grained                                                                        12 (L)              —
( a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
( b) As from 1 July 1972 in certain conditions a countervailing tax is provided for in addition to the customs duty.
 ---pagebreak--- 1.1.73                            Official Journal of the European Communities                      No L 1 /53
                                                                                         Rate of Duty
    Heading                                                                    autonomous
     number                                    Description                           •/»          conventional
                                                                                 or Levy              •/.
                                                                                    (L)
       1                                            2                                3                 4
     10.06    A. II . Husked rice :
  (continued)         a) Round grained                                           12 (L)
                      b) Long grained                                            12 (L)               —
              B. Semi-milled or wholly milled rice:
                   I. Semi-milled rice :
                      a) Round grained                                           16 (L)               —
                      b) Long grained                                            16 (L)               —
                  II. Wholly milled rice :
                      a) Round grained                                           16 (L)               —
                      b) Long grained                                            16 (L)               —
              C. Broken rice                                                     16 (L)               —
     10.07    Buckwheat, millet, canary seed and grain sorghum; other cereals:
              A. Buckwheat                                                       10 (L)
              B. Millet                                                           B (L)               —
              C. Grain sorghum                                                    8 (L)               —
              D. Other                                                           8 (L)                —
 ---pagebreak--- No L 1 /54                           Official Journal of the European Communities                                   1.1.73
                                                       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 21.01 );
     (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, cosmetics or toilet preparations falling within heading No 33.06.
2. A. Products from the milling of the cereals listed in the table below fall within this Chapter if they have, by
         weight on the dry product :
          (a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in
              Column (2) ; and
          (b) an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).
          Otherwise, they fall to be classified in heading No 23.02.
          However, germ of cereals , whole, rolled, flaked or ground , falls in all cases within heading No 11.02.
      B. Products falling within this Chapter under the above provisions shall be classified in heading No 11.01 (cereal
          flours) if the percentage passing through a silk gauze or man-made textile sieve with the aperture indicated
           in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned.
          Otherwise, they fall to be classified in heading No 11.02.
                                                                                        Rate of passage through a
                                                Starch               Ash
                                                                                         sieve with an aperture of
                   Cereal
                                               content             content
                                                                                         315                   500
                                                                                     micrometres          micrometres
                      (D                          (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 ;
 ---pagebreak--- 1.1.73                                         Official Journal of the European Communities                                   No L 1 /55
      (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 .
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.
                                                                                                                    Rate of Duty
       Heading                                                                                            autonomous
       number                                                   Description                                    %             conventional
                                                                                                            or Levy              »/»
                                                                                                               (L)
          1                                                          2                                          3                 4
       11.01           Cereal flours :
                       A. Wheat or mesiin flour                                                           30 (a) (L)             —
                       B. Rye flour                                                                          8 (L)               —
                       C. Barley flour                                                                       8 (L)               —
                       D. Oat       flour                                                                   8 (L)                —
                       E. Maize flour :
                             I. Of a fat content not exceeding 1.5% by weight                                8 (L)               —
                            II . Other                                                                       8 (L)               —
                       F. Rice flour                                                                        14 (L)               —
                       G. Buckwheat flour                                                                    8 (L)               —
                       H. Millet        flour                                                                8 ( L)              —
                       IJ. Canary seed flour                                                                 8 ( L)              —
                       K. Grain sorghum flour                                                                8 (L)               —
                       L. 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 husked, glazed, polished or broken rice ; germ of cereals, whole,
                       rolled, flaked or ground :
                       A. Cereal groats and cereal meal :
                             L Wheat :
                                 a) Durum wheat                                                             30 (L)               —
                                 b ) Common wheat                                                           30 (L)               —
                            II. Rye                                                                         25 (L)               —
                           III . Barley                                                                     23 (L)               —
                           IV. Oats                                                                         23 (L)               —
                            V. Maize :
                                 a) Of a fat content not exceeding 1.5% by weight:
                                      1 . For the brewing industry (b)                                      23 (L)               —
                                     2 . Other                                                              23 (L)               —
                                 b ) Other                                                                  23 (L )              —
(a) The autonomous duty for flour of meslin , ( mixed wheat and rye) is 13% .
( b) Entry under this subheading is subject toj:onditions to be determined by the competent authorities .
 ---pagebreak--- No L 1 /56                          Official Journal of the European Communities                                1.1.73
                                                                                               Rate of Duty
   Heading                                                                            autonomous
    number                                        Description                              »/«          conventional
                                                                                        or Levy              Vo
                                                                                           (L)
       1                                               2                                    3                 4
     11.02   A. VI . Rice                                                               23 (L)              —.
 (continued)    VII . Buckwheat                                                         23 (L)              —
               VIII . Millet                                                            23 (L)              —
                IX. Grain sorghum                                                       23 (L)              —
                 X. Other                                                               23 (L)              —
             B. Hulled grains (shelled or husked), whether or not sliced or kibbled :
                 I. Barley, oats, buckwheat and millet:
                      a) Hulled (shelled or husked):
                         1 . Barley                                                     23 (L)              —
                         2.  Oats :
                             aa) Clipped oats                                           23 (L)              —
                             bb ) Other                                                 23 (L)              —
                         3.  Buckwheat                                                  23 (L)              —
                         4.  Millet                                                     23 (L)              —
                      b) Hulled and sliced or kibbled ('Grütze' or 'grutten'):
                         1 . Barley                                                     23 (L)              —
                         2.  Oats :                                                     23 (L)              —
                         3 . Buckwheat                                                  23 (L)              —
                         4.  Millet                                                     23 (L)              —
                 II . Other cereals :
                      a) Wheat                                                          30 (L)              —
                      b) Rye                                                            25 (L)              —
                      c) Maize                                                          23 (L)              —
                      d) Grain sorghum                                                  23 (L)              —
                      e) 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. Buckwheat                                                           23 (L)              —
                VII. Millet                                                             23 (L)              —
               VIII. Grain sorghum                                                      23 (L)              —
                IX. 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 . Buckwheat                                                           23 (L)              —
 ---pagebreak--- 1.1.73                                Official Journal of the European Communities                     No L 1 /57
                                                                                             Rate of Duty
                                                                                    autonomous
    Heading                                                                               %          conventional
     number                                        Description
                                                                                      or Levy
                                                                                    autonomous            •/.
                                                                                         (L)
        1                                               2                                 3                4
     11.02    D. VII . Millet                                                         23   (L)            —
  (continued)    VIII . Grain sorghum                                                 23   (L)            —
                  IX . Other                                                          23   (L)            —
              E. Rolled grains; flaked grains :
                    I. Barley, oats, buckwheat and millet:
                        a) Rolled :
                            1 . Barley                                                23   (L)            —
                            2.  Oats                                                  23   (L)            —
                            3 . Buckwheat                                             23   (L)            —
                            4.  Millet                                                23   (L)            —
                        b ) Flaked :
                            1 . Barley                                                28   (L)            —
                            2.  Oats                                                  28 (L)              —
                            3 . Buckwheat                                             23   (L)            —
                            4. Millet                                                 23   (L)            —
                   II. Other cereals :
                        a) Wheat                                                      30   (L)            —
                        b ) Rye                                                       25   (L)            —
                        c) Maize                                                      23   (L)            —
                        d) Grain sorghum                                              23   (L)            —
                        e) 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. Buckwheat                                                       23   (L)            —
                 VIII. Millet                                                         23   (L)            —
                  IX. Grain sorghum                                                   23   (L)            —
                   X. Other                                                           23   (L)            —
              G. Germ of cereals, whole, rolled, flaked or ground:
                    I. Wheat                                                          30   (L)            —
                   II . Other                                                         30   (L)            —
     11.03    Flours of the leguminous vegetables falling within heading No 07.05 :
              A. Of peas, beans or lentils                     .'                        17               12
              B. Other                                                                   12
 ---pagebreak--- No L 1 /58                                   Official Journal of the European Communities                                          1.1.73
                                                                                                                   Rate of Duty
     Heading                                                                                             autonomous
      number                                                    Description                                   7o           conventional
                                                                                                           or Levy              %»
                                                                                                              ( L)
         1                                                          2                                           3                4
      11.04           Flours of the fruits falling within any heading in Chapter 8 :
                      A. Of bananas                                                                           17                —
                      B. Other                                                                                13                —
      11.05           Flour, meal and flakes of potato                                                        19                —
       11.06          Flours and meal of sago and of manioc, arrowroot, salep and other roots
                      and tubers falling within heading No 07.06 :
                      A. Denatured                                                                         28 (L)               —
                      B. Other :
                            I. For the manufacture of starches ( a)                                        28 (L)
                           II . Other                                                                      28 (L)               —
      11.07           Malt, roasted or not :
                      A. Unroasted :
                            I. Obtained from wheat :
                                a ) In the form of flour                                                   20 (L)               —
                                b ) Other                                                                  20 (L)               —
                           II . Other :
                                a ) In the form of flour                                                   20 (L)               —
                                b) Other                                                                   20 (L)               —
                      B. Roasted                                                                           20 (L)               —
      11.08           Starches ; inulin :
                      A. Starches :
                            I. Maize     starch                                                            27 (L)               —
                           II. Rice starch                                                                 25 (L)               —
                          III. Wheat starch                                                                28 (L)               —
                          IV . Potato starch                                                               25 (L)               —
                           V. Other                                                                        28 (L)
                      B. Inulin                                                                              30                 -
      11.09           Wheat gluten, whether or not dried:
                      A. Dried                                                                             27 (L)
                      B. Other                                                                             27 (L)               —
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak---   1.1.73                                         Official Journal of the European Communities                                            No L 1 /59
                                                                   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 purpose 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 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,
       a 11 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) Disinfectants, insecticides , fungicides , weed-killers or similar products falling within heading No 38.11 .
                                                                                                                               Rate of Duty
        Heading                                                                                                      autonomous
                                                                                                                                       conventional
         number                                                Description                                                •/»
                                                                                                                       or Levy               •/.
                                                                                                                          (L)
            1                                                       2                                                      3                  4
          12.01         Oil seeds and oleaginous fruit, whole or broken                                               Free ( a)             ( b)
          12.02         Flours or meals of oil seeds or oleaginous fruit, non-defatted, (excluding
                        mustard flour):
                        A. Of soya beans                                                                               10 ( a)                8
                        B. Other                                                                                      Free (a)              —
         12.03          Seeds, fruit and spores, of a kind used for sowing:
                        A. Beet seeds                                                                                    15                 13
                        B. Forest-tree seeds                                                                             10               Free
                        C. Grass and other herbage seeds :
                              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 pra­
                                 tense); red fescue (Festuca rubra); cocksfoot grass (Dactylis glomer­
                                 ata); bent grass ( Agrostis)                                                            10                   6
( a) In certain conditions, the collection of a compensatory amount is provided for in addition to the customs duty.
(b) Sec Annex .
 ---pagebreak--- No L 1 /60                           Official Journal of the European Communities                                   1.1.73
                                                                                                   Rate of Duty
       Heading                                                                            autonomous
                                                                                                           conventional
       number                                       Description                                "/·
                                                                                            or Levy             •/.
                                                                                               (L)
          t                                             2                                       3                4
        12.03    C. II. Clover (Trifolium sp. p.)                                             10                 4
    ( cont nued)
                     III. Other                                                               10                 5
                 D. Flower seeds; kohlrabi seeds (Brassica oleracea, caulorapa and gongy­
                    lodes varieties)                                                          10                 8
                 E. Other                                                                     10
        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    Chicory roots, fresh or dried, whole or cut, unroasted                         2                2
        12.06    Hop cones and lupulin                                                         12                9
        12.07    Plants and parts (including seeds and fruit) of trees, bushes, shrubs or
                 other plants, being goods of a kind used primarily in perfumery, in
                 pharmacy, or for insecticidal, fungicidal or similar purposes, fresh or
                 dried, whole, cut, crushed, ground or powdered:
                 A. Pyrethrum (flowers, leaves, stems, peel and roots)                          3                3
                 B. Liquorice roots                                                             2               —
                 C. Tonquin beans                                                               3                8
                 D. Other                                                                    Free               (a)
        12.08    Locust beans, fresh or dried, whether or not kibbled or ground, but not
                 further prepared; fruit kernels and other vegetable products of a kind
                 used primarily for human food, not falling within any other heading :
                 A. Locust beans                                                                8               —
                 B. Locust bean seeds :
                       I. Not decorticated, crushed or ground                                   2               —
                      II . Other                                                                9               —
( a) See Annex .
 ---pagebreak--- 1.1.73                             Official Journal of the European Communities                                  No L 1 /61
                                                                                                      Rate of Duty
     Heading                                                                                 autonomous
     number                                       Description                                     Vo           conventional
                                                                                               or Levy             •/»
                                                                                                 ( L)
        1                                             2                                           3                 4
     12.08     C. Apricot, peach and plum stones, and kernels thereof                             5                4
  ( continued)
               D. Other                                                                         Free              Free
     12.09     Cereal straw and husks, unprepared, or chopped but not otherwise
               prepared                                                                         Free              Free
     12.10     Mangolds, swedes, fodder roots ; hay, lucerne, clover, sainfoin, forage kale,
               lupines, vetches and similar forage products :
               A. Mangolds, swedes and other fodder roots                                         9                —
               B. Other                                                                         Free              Free
 ---pagebreak--- No L 1 /62                             Official Journal of the European Communities                                        1.1.73
                                                       CHAPTER 13
               RAW VEGETABLE MATERIALS OF A KIND SUITABLE FOR USE IN DYEING OR IN TANNING ;
                        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 19.01 ) ;
(c) Extracts of coffee, tea or mate (heading No 21.02);
(d) Alcoholic saps and extracts constituting beverages , and compound alcoholic preparations (known as "concen­
      trated 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 33.05) ; or
(ij ) Rubber, balata, gutta-percha or similar natural gums ( heading No 40.01 ).
                                                                                                          Rate of Duty
       Heading                                                                                   autonomous
        number                                       Description                                      »/»         conventional
                                                                                                   or Levy              •/o
                                                                                                      (L)
           1                                              2                                            3                 4
         13.01      Raw vegetable materials of a kind used primarily in dyeing or in tanning . .     Free             Free
         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               (a)
                    Vegetable saps and extracts ; pectic substances, pectinates and pectates;
         13.03      agar-agar and othei mucilages and thickeners, derived from vegetable
                    products :
                    A. Vegetable saps and extracts :
                          I. Opium                                                                   Free              Free
                         II . Aloes and manna                                                        Free              Free
 (a) See Annex .
 ---pagebreak---  1.1.73                               Official Journal of the European Communities                           No L 1 /63
                                                                                                   Rate of Duty
      Heading                                                                             autonomous
                                                                                                           conventional
      number                                       Description                                 •/»
                                                                                            or Levy              •/.
                                                                                               (L)
         1                                              2                                       3                 3
       13.03    A. III. Of quassia amara                                                       3                1,5
   (continued)
                   IV. Of liquorice                                                           10                 5
                    V. Of pyrethrum and of the roots of plants containing rotenone             5                 5
                   VI . Of hops                                                                6                 5
                   VII . Intermixtures of vegetable extracts, for the manufacture of bev­
                          erages or of food preparations                                      10                 5
                  VIII . Other :
                         a ) Medicinal                                                         6                2,5
                         b ) Other                                                           Free             Free
                B. Pectic substances, pectinates and pectates :
                     I. Dry                                                                   24                (a)
                    II . Other                                                                14                —
                C. Agar-agar and other mucilages and thickeners, derived from vegetable
                   products :
                     I. Agar-agar                                                              4                2,5
                    II . Mucilages and thickeners extracted from locust beans or locust
                         bean seeds                                                            6                 3
                   III. Other                                                                Free              Free
(a) See Annex .
 ---pagebreak--- No L 1 /64                            Official Journal of the European Communities                                       1.1.73
                                                        CHAPTER 14
                                  VEGETABLE PLAITING AND CARVING 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 , torattancores
     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 96.03 ).
                                                                                                       Rate of Duty
      Heading                                                                                autonomous
      number                                         Description                                  °/o           conventional
                                                                                               or Levy               »/»
                                                                                                  ( L)
         1                                               2                                          3                 4
       14.01      Vegetable materials of a kind used primarily for plaiting (for example,
                  cereal straw, cleaned, bleached or dyed, osier, reeds, rushes, rattans,
                  bamboos , raffia and lime bark):
                  A. Osier :
                        I. Not peeled, split or otherwise prepared                              Free               Free
                       II . Other                                                                  3                 2
                  B. Cereal straw, cleaned, bleached or dyed                                       2                  1
                  C. Other                                                                      Free                (a )
       14.02       ( Vegetable materials of a kind used primarily in brushes or in brooms
                   layers of other material, of a kind used primarily as stuffing or as pad­
                  ding (for example, kapok, vegetable hair and eel-grass)                       Free                ( a)
       14.03      Vegetable materials of a kind used primarily in brushes or in booms
                   for example, sorgho, piassava, couch-grass and istle), whether or not in
                  bundles or hanks                                                              Free               Free
       14.04      Hard seeds, pips, hulls and nuts, of a kind used for carving (for example,
                  corozo and dom)                                                               Free               Free
       14.05      Vegetable products not elsewhere specified or included                        Free                ( a)
(a) See Annex .
 ---pagebreak--- 1.1.73                                Official Journal of the European Communities                              No L 1 / 6.5
                                                       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, cosmetics
         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 beading No 15.07 :
     A. Fixed vegetable oils, fluid or solid, obtained by pressure, shall be considered as " crude" if they have under­
         gone 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
             absorption 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 any mixtures of olive oil with other oils.
     B. Subheading 15.07 A 1 a), covers olive oil having the following characteristics :
         (a) A free fatty acid content, expressed as oleic acid, not exceeding 3% ;
         (b) a K270 extinction coefficient (absorption under a thickness of 1 cm of a solution of 1 g of oil per 100 ml
             in iso-octane (2,2,4-trimethylpentane) at a wavelength of 270 nm), 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 ;
         (c) an extinction coefficient variation, in the 270 nm range, higher than 0.01 but not higher than 0.16.
             This variation is defined by :
            A K = K m — 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 range and
             Km-4 and Iv m + 4  are the extinction coefficients at wavelengths 4 nm lower and higher, respectively,
                                 than that of Km ;
         (d) no positive reaction of oils from olive residues.
     C. Subheading 15.07 Alb) covers olive oil having :
         (a) the characteristics mentioned in paragraphs 2 B (a) to (c) and a positive reaction of oils from olive
             residues ; or
 ---pagebreak--- No L 1 /66                                       Official Journal of the European Communities                                                     1.1.73
          (b)tbe characteristics mentioned in paragraph 2B (a) and a K270 extinction coefficient higher than 1.10
               but not higher than 2.00, and an extinction coefficient variation in the 270 nm range not higher than 0.20.
      D. " Virgin olive oil" means natural olive oil obtained exclusively by mechanical processes, including pressure
           but does not include mixtures with olive oil obtained otherwise .
3. Subheading 15.17 A does not cover :
      (a) residues resulting from the treatment of fatty substances containing oil having an iodine index, determined
           by the Wijs method, without catalyst, lower than 70 or higher than 100 ;
      (b) residues resulting from the treatment of fatty substances containing oil having an iodine index not lower
           than 70 nor higher than 100, of which the peak area representing the retention volume of /?-sitosterol,
           determined in accordance with the provisions in Annex II of the Regulation mentioned in Additional Note
           4 below, is less than 93 % of the total sterol peak areas .
4. The analytical methods to be used for determining the characteristics of the products mentioned above are those
      specified in Annexes 1 and II to Regulation No 618/72/ CEE.
                                                                                                                                Rate of Duty
       Heading                                                                                                         autonomous
                                                                                                                                        conventional
       number                                                    Description                                                •/»
                                                                                                                         or Levy              •/o
                                                                                                                            (L)
           1                                                           2                                                     3                 4
        15.01           Lard, other pig fat and poultry fat, rendered or solvent-extracted:
                        A. Lard and other pig fat:
                                I. For industrial uses other than the manufacture of foodstuffs for
                                    human consumption ( a)                                                                4 (L)                3
                               II . Other                                                                                20 (L)              —
                        B. Poultry fat                                                                                   IS (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
                        B. Other :
                                I. Unrendered fats of bovine cattle ; rendered or solvent-extracted fats                    10                 7
                                    (including "premier jus") obtained from those fats
                                                                                                                            10                 7
                               II . Other
        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 :
                                                                                                                          Free              Free
                                I. For industrial uses ( a )                                                                 o                 0
                               II . Other
                        B. Tallow         oil for   industrial   uses    other    than     the    manufacture       of      12                 4
                              foodstuffs for human consumption ( a)
                                                                                                                            12
                        C. Other
        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                        6 ( b)               6
                                    per gramme
                                                                                                                        Free (b)              (c)
                               II . Other
                                                                                                                          2 ( b)             Free
                        B. "Whale oil and oils of other cetaceans
                                                                                                                        Free ( b)            Free
                         C. Other
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
( b) In ertain conditions , the collection of a compensatory amount is provided for in addition to the customs duty
 (c) See Annex .
 ---pagebreak---   1.1.73                                          Official Journal of the European Communities                                          No L 1 /67
                                                                                                                              Rate of Duty
       Heading                                                                                                      autonomous
                                                                                                                                      conventional
       number                                                    Description                                              •/.
                                                                                                                       or Levy              •/.
                                                                                                                         (L)
           1                                                          2                                                   3                  4
        15.05           Wool grease and fatty substances derived therefrom (including lanolin) :
                        A. Wool grease, crude                                                                             6                 5
                        B. Other                                                                                         10                6,5
        15.06           Other animal oils and fats (including neat's-foot oil and fats from bones
                        or waste)                                                                                        4                2,5
        15.07           Fixed vegetable oils, fluid or solid, crude, refined or purified:
                       A. Olive oil :
                               I. Having undergone a refining process :
                                   a) Obtained by refining virgin olive oil, whether or not blended
                                       with virgin olive oil                                                          20 (L)               —
                                  b) Other                                                                            20 (L)               —
                             II . Other                                                                               20 (L)               —
                       B. China-wood and oiticica oils; myrtle wax and Japan wax                                       3 ( b)              (c)
                       C. Castor oil :
                              I. For the production of aminoundecanoic acid for use in the manu­
                                  facture of synthetic        textile    fibres   or    of     artificial   plastic
                                  materials (a)                                                                      Free ( b)           Free
                             II . Other                                                                                8 ( b)               8
                       D. Other oils :
                              I. For technical or industrial uses other than the manufacture of
                                   foodstuffs for human consumption :
                                  a ) Crude (a):
                                      1 . Palm oil                                                                     5 ( b)              4
                                      2 . Tobacco-seed oil                                                             5 ( b)            Free
                                      3 . Other                                                                        5 (b)              (c)
                                  b ) Other ( a):
                                      1 . Tobacco-seed oil                                                             8 ( b)            Free
                                      2 . Other                                                                        8 ( b)             (c)
                            II . Other :
                                  a ) Palm oil :
                                      1 . Crude                                                                     9 (b) (d)              9
                                      2. Other                                                                        14 (b)              14
                                 b ) Other:
                                      1 . Solid, in immediate packings of a net capacity of 1 kg
                                          or less                                                                    20 ( b)              —
(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.
(d) Duty rate reduced to 6% (suspension) for an indefinite period.
 ---pagebreak--- No L 1 /68                                      Official Journal of the European Communities                                                      1.1.73
                                                                                                                               Rate of Duty
      Heading                                                                                                         autonomous
      number                                                    Description                                                %           conventional
                                                                                                                        or Levy              •/»
                                                                                                                           (L)
         1                                                          2                                                       3                  4
       15.07           D. II . b ) 2. Solid, other; fluid :
  (continued)                             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                 14
       15.09           Degras                                                                                               9                 6
       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                  8
       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           Spermaceti, crude, pressed or refined, whether or not coloured                                       7   ,           3,5
        15.15           Beeswax and other insect waxes, whether or not coloured :
                        A. Raw                                                                                            Free              Free
                       B. Other                                                                                             10                  5
 (a) In certain conditions . the collection of a compensatory amount is provided for in addition to the customs duty.
 (b) Sec Annex.
 ---pagebreak--- 1.1.73                                          Official Journal of the European Communities                                              No L 1 / 69
                                                                                                                                Rate of Duty
      Heading                                                                                                         autonomous
      number                                                    Description                                                 °/o         conventional
                                                                                                                        or Levy              »/.
                                                                                                                           (L)
          1                                                          2                                                      3                 4
       15.16           Vegetable waxes, whether or not coloured :
                       A. Raw                                                                                            Free               Free
                       B. Other                                                                                              8               4
       15.17           Residues resulting from the treatment of fatty substances or animal or
                       vegetable waxes :
                       A. Containing oil having the characteristics of olive oil :
                              I. Soapstocks                                                                              7 (L)               —
                             II. Other                                                                                   2 (L)               —
                       B. Other :
                              I. Oil foots and dregs; soapstocks                                                         7 (a )               5
                             II . Other                                                                                  2 (a )               2
 (a) In certain conditions , the collection of a compensatory amount is provided for in addition to the customs duty.
 ---pagebreak---  No L 1 /70                                    Official Journal of the European Communities                                                             1.1.73
                                                                   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 .
                                                                                                                                    Rate of Duty
       Heading                                                                                                            autonomous
                                                                                                                                               conventional
       number                                                  Description                                                      °/o
                                                                                                                             or Levy               •/«.
                                                                                                                                (L)
          1                                                         2                                                            3                   4
       16.01           Sausages and the like, of meat, meat offal or animal blood :
                       A. Liver sausages                                                                                    24 (L)                 24
                       B. Other ( a):
                               I. Sausages, dry or for spreading, uncooked                                                  21 (L)                 —
                            II . Other                                                                                      21 (L)                 —
       16.02           Other prepared or preserved meat or meat offal :
                       A. Liver :
                               I. Goose or duck liver                                                                          20                  16
                            II . Other                                                                                      25 (L)                 25
                       B. Other :
                               L Poultry meat or offal :
                                  a) Containing 57% or more by weight of poultry meat (b)                                   21 (L)                 17
                                  b) Containing 25% or more but less than 57°/o by weight of
                                     poultry meat (b)                                                                       21 (L)                 17
                                  c) Other                                                                                  21 (L)                 17
                            II . Game or rabbit meat or offal                                                                  21                  17
                           III . Other :
                                  a) Containing meat or offals of domestic swine and containing by
                                     weight:
                                     1 . 80% or more of meat or offal, of any kind, including fats
                                         of any kind or origin :
                                          aa) Hams, fillets and loins ; pieces thereof                                      26 (L)
                                         bb ) Shoulders and pieces thereof                                                  26 (L)
                                         cc) Other                                                                          26 (L)                 -
(a) The levy applicable to sausages imported in containers which also contain preservative liquid is collected on the net weight, i.e. after the deduction of
    the weight of the liquid .
(b) For the purpose of determining the percentage of poultry meat, the weight of any bones shall be disregarded .
 ---pagebreak---  1.1.73                                      Official Journal of the European Communities                         No L 1 /71
                                                                                                        Rate of Duty
      Heading                                                                                  autonomous
       number                                              Description                              •/.          conventional
                                                                                                 or Levy              •/.
                                                                                                   (L)
         1                                                     2                                    3                  4
       16.02          B. III. a) 2. 40% or more but less than 80% of meat or offal, of any
   (continued)                        kind, including fats of any kind or origin                26 (L)
                                  3 . 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                              26                26
                                  2.  Other :
                                      aa) Ovine meat or offal                                      26                20
                                      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                  7
                      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 (a)
                          II. Other                                                                30                30
                     B. Salmonidae                                                                 20                 13
                     C. Herring                                                                    23                20
                     D. Sardines                                                                   25                25
                     E. Tunny                                                                      25                24
                      F. Bonito (Sarda sp. p.), mackerel and anchovies                             25                ( b)
                     G. Other                                                                      25                20
       16.05         Crustaceans and molluscs, prepared or preserved:
                     A. Crabs                                                                      20                 16
                     B. Other                                                                      20                20
(a) Duty rate reduced to 24% up to 30 November 1973 .
(b) See Annex.
 ---pagebreak--- No L 1 /72                                  Official Journal of the European Communities                                           1.1 . 73
                                                                 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 containing, in the dry state, 99.5% or more by weight of sucrose, determined
          by the polarimetric method ;
     — "Raw sugar" means sugar containing, in the dry state, less than 99.5% by weight of sucrose, determined by
          the polarimetric method.
2 . When imported in the form of an assortment, goods falling within subheading 17.04 D are to be classified according
     to the average content in milkfats, sucrose and starch of the assortment as a whole.
                                                                                                                  Rate of Duty
       Heading                                                                                           autonomous
                                                                                                                          conventional
       number                                                 Description                                     •/,
                                                                                                           or Levy             »/»
                                                                                                              (L)
          1                                                        2                                           3                4
        17.01        Beet sugar and cane sugar, solid :
                     A. Denatured ( a):
                           I. White     sugar                                                              80 (L)              —
                          II. Raw sugar                                                                    80 ( L)             —
                     B. Undenatured :
                           I. White sugar                                                                  80 ( L)             —
                          II . Raw sugar :
                               a) For refining      ( a)                                                   80 (L)              —
                               b ) Other                                                                   80 (L)              —
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- 1.1.73                                          Official Journal of the European Communities                                                    No L 1Γ3
                                                                                             «                                      Rate o f Duty
       Heading                                                                                                           autonomous
       number                                                  Description                                                     °/o            conventional
                                                                                                                            jr Levy                °/o
                                                                                                                               ( L)
            1                                                       2                                                           3                   4
        17.02          Other sugars ; sugar syrups ; artificial honey (whether or not mixed with
                       natural honey); caramel :
                       A. Lactose and lactose syrup :
                               I. Containing, in the dry state, 99% or more by weight of the pure
                                   product ( a)                                                                            24 ( L)
                             II . Other                                                                                    24 (L)                 —
                       B. Glucose and glucose syrup :
                               I. Containing, in the dry state, 99 % or more by weight of the pure
                                   product (b):
                                   a) Glucose in the form of white crystalline powder, whether or
                                       not agglomerated                                                                    25 (L)                 —
                                   b ) Other                                                                               25 (L)                 —
                              II . Other :
                                   a) Glucose in the form of white crystalline powder, whether or
                                       not agglomerated                                                                    50 ( L)                —
                                   b ) Other                                                                               50 (L)                 —
                       C. Maple sugar and syrup                                                                            42 (L)                 20
                       D. Other sugars and syrups                                                                           80 (L)                —
                       E. Artificial honey (whether or not mixed with natural honey)                                       50 (L)                 —
                       F. Caramel                                                                                          47 ( L)                —
        17.03          Molasses, whether or not decolourised                                                             65 (L) (c)               —
        17.04          Sugar confectionery, not containing cocoa:
                        A. Liquorice extract containing more than 10°/o 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
                                                                                                                                             with a max.
                                                                                                                                                 of 23
                              II . 60%     or  more                                                                          16,5                   8
                                                                                                                             + VC                + VC
                                                                                                                                             with a max.
                                                                                                                                                 of 23
                        C. White chocolate                                                                                   20,7                  13
                                                                                                                             + VC                + vc
                                                                                                                                             with a max.
                                                                                                                                             o 27 + ads
(a) 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).
(b) The customs treatment in respect of glucpse 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).
 c ) The autonomous duty is :
     — 'free' for non-decolourised molasses for the manufacture of forage containing molasses ;
     — 9% for non-decolourised sugar canes molasses containing less than 63% by weight of sucrose in the dry matter, for the manufacture of coffee sub­
         stitutes ;
     — 19% for non-decolourised molasses for the manufacture of citric acid .
 ---pagebreak--- No L 1 /74                       Official Journal of the European Communities                                       1.1.73
                                            .
                                                                                                 Rate of Duty
   Heading                                                                              autonomous
                                                                                                           conventional
    number                                     Description                                   •/,
                                                                                          or Levy               •/«
                                                                                            (L)
                                                                                                       I
      1                                             2                                        3                   4
    17.04    D. Other :
 (continued)    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
                                                                                                         with 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
                                                                                                         with a max.
                                                                                                         of 27 + ads
                        2. 30°/o or more but less than 40%                                                     13
                                                                                           20,7
                                                                                          + VC               + VC
                                                                                                         with a max.
                                                                                                         of 27 + ads
                        3 . 40% or more but less than 50% :
                                                                                           20,7                13
                            aa) Containing no starch                                                         + VC
                                                                                          + VC
                                                                                                         with a max.
                                                                                                         of 27 + ads
                            bb) Other                                                      20,7                13
                                                                                          + VC               + vc
                                                                                                         with a max.
                                                                                                         of 27 + ads
                        4 . 50% or more but less than 60°/o                                20,7                13
                                                                                          + VC               + vc
                                                                                                         with a max.
                                                                                                         of 27 + ads
                        5 . 60% or more but less than 70%                                  20,7                13
                                                                                          + VC               + vc
                                                                                                         with a max.
                                                                                                         of 27 + ads
                        6. 70% or more but less than 80®/o                                 20,7                13
                                                                                          + VC               + vc
                                                                                                         with a max.
                                                                                                         of 27 + ads
                        7. 80% or more but less than 90%                                  20,7                 13
                                                                                          + VC               + vc
                                                                                                         with a max.
                                                                                                         of 27 + ads
                        8 . 90% or more                                                   20,7                 13
                                                                                          + VC               + vc
                                                                                                         with a max.
                                                                                                         of 27 + ads
 ---pagebreak--- 1.1.73                            Official Journal of the European Communities                                No L 1 /75
                                                                                                    Rate of Duty
    Heading                                                                                autonomous
                                                                                                            conventional
     number                                     Description                                     %
                                                                                             or Levy             •/.
                                                                                                (L)
        1                                           2                                           3                 4
     17.04   D. II . Other :
 (continued)          a) Containing no sucrose or containing less than 5% by weight of
                         sucrose (including invert sugar expressed as sucrose)                20,7               13
                                                                                             + vc              + vc
                                                                                                           with 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
                                                                                                           with a max.
                                                                                                           of 27 + ads
                         2 . 30% or more but less than 50%                                    20,7               13
                                                                                             + vc              + vc
                                                                                                          with a max.
                                                                                                          of 27 + ads
                         3 . 50% or more but less than 70%                                    20,7               13
                                                                                             + vc              + vc
                                                                                                          with a max.
                                                                                                          of 27 + ads
                         4.  70% or more                                                      20,7               13
                                                                                             + vc              + vc
                                                                                                          with a max.
                                                                                                          of 27 + ads
     17.05   Flavoured or coloured sugars, syrups and molasses, but not including
             fruit juices containing added sugar in any proportion:
             A. Lactose and lactose syrup                                                   67 (L)              —
             B. Glucose and glucose syrup :
                  I. Glucose in the form of white crystalline powder, whether or not
                      agglomerated                                                          67 (L)              —
                 II . Other                                                                 67 (L)              —
             C. Other                                                                       67 (L)              —
 ---pagebreak--- No L 1 /76                                   Official Journal of the European Communities                                     1.1.73
                                                                    CHAPTER 18
                                                  COCOA AND COCOA PREPARATIONS
Notes
      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 ( a )            5,4
        18.02          Cocoa shells, husks, skins and waste                                             9                5,4
        18.03          Cocoa paste (in bulk or in block), whether or not defatted                      25                 15
        18.04          Cocoa butter (fat or oil)                                                       22                  12
        18.05          Cocoa powder, unsweetened                                                       27                  16
        18.06          Chocolate and other food preparations containing cocoa :
                       A. Cocoa powder, not otherwise sweetened than by the addition of
                            sucrose, containing by weight of sucrose :
                             I. Less than 65°/o                                                       29,6                 10
                                                                                                     + vc                + vc
                            II . 65% or more but less than 80%                                        29,6                 10
                                                                                                     + vc                + vc
                           III . 80%   or    more                                                                          10
                                                                                                      29,6
                                                                                                     + vc                + vc
                        B. Ice-cream (not including ice-cream powder) and other ices :
                             I. Containing no milkfats or containing less than 3% by weight of
                                 such fats                                                            22,3                 12
                                                                                                     + vc                + vc
                                                                                                                    with a max.
                                                                                                                    of 27 + ads
                                                                                               )
 (a ) Duty rate reduced to 4% (suspension ) for an indefinite period.
 ---pagebreak--- 1.1.73                              Official Journal of the European Communities                                No L 1 /77
                                                                                                     Rate of Duty
    Heading                                                                                 autonomous
     number                                       Description                                    °/o          conventional
                                                                                              or Levy             •/o
                                                                                                ( L)
       1                                               2                                          3                4
     18.06    B. II. Containing by weight of milkfats :
  (continued)
                      a ) 3°/o or more but less than 7%                                        22,3               12
                                                                                               + vc              + vc
                                                                                                             with a max.
                                                                                                             of 27 + ads
                      b ) 7 % or more                                                          22,3               12
                                                                                               + vc             + vc
                                                                                                             with a max.
                                                                                                             of 27 + ads
              C. Chocolate and chocolate goods, whether or not filled; sugar confec­
                 tionery 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
                                                                                                             with a max.
                                                                                                             of 27 + ads
                  II. Other:
                      a) Containing no milkfats or containing less than 1.5% of such
                           fats and containing by weight of sucrose (including invert sugar
                           expressed as sucrose):
                           1 . Less than 50%                                                   22,3               12
                                                                                               + vc              + vc
                                                                                                             with a max.
                                                                                                             of 27 + ads
                          2.   50%   or more                                                   22,3               12
                                                                                               + vc              + vc
                                                                                                             with 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
                                                                                                             with a max,
                                                                                                             of 27 + ads
                           2. 3% or more but less than 4.5%                                    22,3               12
                                                                                              + vc               + vc
                                                                                                             with a max.
                                                                                                             of 27 + ads
                          3 . 4.5% or more but less than 6%                                                       12
                                                                                               22,3
                                                                                              + vc               + vc
                                                                                                             with a max.
                                                                                                             of 27 + ads
                          4. 6% or more                                                        22,3               12
                                                                                               + vc              + vc
                                                                                                             with a max.
                                                                                                             of 27 + ads
 ---pagebreak--- No L 1 /78                                   Official Journal of the European Communities                                        1.1.73
                                                                                                               Rate of Duty
     Heading                                                                                          autonomous
                                                                                                                        conventional
     number                                               Description                                      °/o
                                                                                                        or Levy              •/.
                                                                                                           (L)
         1                                                     2                                            3                 4
      18.06          D. Other :
  (continued)
                          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
                                                                                                                       with a max.
                                                                                                                       of 27 + ads
                             b) Other                                                                  22,3 ( a)            —
                                                                                                         + vc
                         II. Containing by weight of milkfats :
                             a) 1.5% or more but not more than 6.5% :
                                 1 . In immediate packings of a net capacity of 500 g or less . . . .    22,3               12
                                                                                                         + vc              + vc
                                                                                                                       with a max.
                                                                                                                       of 27 + ads
                                 2. Other                                                              22,3 (a )            —
                                                                                                         + vc
                             b ) More than 6.5% but less than 26%:
                                 1 . In immediate packings of a net capacity of 500 g or less            22,3               12
                                                                                                         + vc              + vc
                                 2.  Other:
                                     aa) Chocolate milk crumb, containing more than 6.5% but
                                           less than 11% by weight of milkfats, more than 6.5%
                                           but less than 15% by weight of cocoa and more than
                                           50% but less than 60% by weight of sucrose (including
                                           invert sugar expressed as sucrose)                                               27
                                                                                                       22,3 ( a)
                                                                                                         + vc             + ads
                                     bb) Other                                                         22,3 (a)             —
                                                                                                         + vc
                             c) 26% or more :
                                 1 . In immediate packings of a net capacity of 500 g or less            22,3               12
                                                                                                         + vc              + vc
                                 2 . Other                                                             22,3 ( a )
                                                                                                         + vc
(a) Duty suspended to 19% for an indefinite period .
 ---pagebreak--- 1.1.73                                  Official Journal of the European Communities                                No L 1 /79
                                                         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                                     •/»          conventional
                                                                                                  or Levy              »/.
                                                                                                     (L)
        1                                                 2                                           3                4
     19.01        Malt extract :
                  A. With a dry-extract content of 90% or more by weight                           16,3                8
                                                                                                   + vc              + vc
                  B. Other                                                                         16,3                8
                                                                                                   + vc              + vc
     19.02        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. Containing malt extract and not less than 30°/o by weight of reducing
                      sugars (expressed as maltose)                                                19,6               11
                                                                                                  + vc               + vc
                  B. Other :
                       I. Containing no milkfats or containing less than 1.5% by weight of
                          such fats :
                          a) Containing less than 14% by weight of starch :
                             1 . Containing no sucrose or containing less than 5% by weight
                                                                                                   19,6               11
                                 of sucrose (including invert sugar expressed as sucrose)
                                                                                                  + vc               + vc
                             2. Containing by weight of sucrose (including invert sugar
                                 expressed as sucrose):
                                 aa) 5°/o or more but less than 60%                                1 9,6              11
                                                                                                  + vc               + vc
                                 bb) 60% or more                                                   19,6               11
                                                                                                  + vc               + vc
 ---pagebreak--- No L 1 / 80                        Official Journal of the European Communities                                          1.1.73
                                                                                                       Rate of Duty
   Heading                                                                                   autonomous
   number                                          Description                                    %>            conventional
                                                                                               or Levy               •/.
                                                                                                  ( L)
      1                                                2                                            3                 4
    19.02    B. I. b ) Containing 14% or more but less than 32% by weight of starch :
 (continued)
                          1 . Containing no sucrose or containing less than 5% by weight
                              of sucrose (including invert sugar expressed as sucrose)          19,6                 11
                                                                                                + vc               + VC
                          2.  Other                                                             19,6                 11
                                                                                                + vc               + VC
                      c) Containing 32% or more but less than 45% by weight of starch :
                          1 . Containing no sucrose or containing less than 5% by weight
                              of sucrose (including invert sugar expressed as sucrose)          19,6                 11
                                                                                                + ve               + VC
                          2   Other                                                             19,6                 11
                                                                                                + VC               + VC
                      d ) Containing 45% or more but less than 65% by weight of starch :
                          1 . Containing no sucrose or containing less than 5% by weight
                              of sucrose ( including invert sugar expressed as sucrose) ....     19,6                11
                                                                                                + VC               + VC
                          2.  Other                                                              19,6                11
                                                                                                + vc               + VC
                      e) Containing 65% or more but less than 80% by weight of starch :
                          1 . Containing no sucrose or containing less than 5% by
                              weight of sucrose (including invert sugar expressed as
                              sucrose )                                                          19,6                11
                                                                                                + VC               + VC
                          2.  Other                                                              19,6                11
                                                                                                + VC               + VC
                      f) Containing 80% or more but less than 85% by weight of starch :
                          1 . Containing no sucrose or containing less than 5% by weight
                              of sucrose ( including invert sugar expressed as sucrose)          19,6                11
                                                                                                + VC               + VC
                          2.  Other                                                              19,6                11
                                                                                                + VC               + VC
                      g) Containing 85% or more bv weight of starch                              19,6                11
                                                                                                + VC               + vc
                 II . Containing by weight of milkfats :
                      a) 1.5% or more but less than 5%                                           19,6                11
                                                                                                + VC               + VC
                      b ) 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--- 1.1.73                           Official Journal of the European Communities                             No L 1 / 81
                                                                                               Rate of Duty
    Heading                                                                          autonomous
     number                                    Description                                "la           conventional
                                                                                       or Levy               •/»
                                                                                          ( L)
       1                                            2                                      3                  4
     19.04   Tapioca and sago; tapioca and sago substitutes obtained from potato or
            other starches                                                              15,4                 10
                                                                                       + vc                + vc
     19.05  Prepared foods obtained by the swelling or roasting of cereals or cereal
            products (puffed rice, corn flakes and similar products):
             A. Obtained from maize                                                     14,3                 8
                                                                                       + vc               + vc
            B. Obtained from rice                                                       14,3                 8
                                                                                       + vc               + vc
            C. Other                                                                    14,3                 8
                                                                                       + vc               + vc
     19.06  Communion wafers, empty cachets of a kind suitable for pharmaceutical
            use, sealing wafers, rice paper and similar products                        19,5                 7
                                                                                       + vc               + vc
     19.07  Bread , ships' biscuits and other ordinary bakers' wares, not containing
            added sugar, honey, eggs, fats, cheese or fruit:
            A. Crispbread                                                                24                  9
                                                                                       + vc               + vc
                                                                                                      with a max.
                                                                                                      of 24 + adf
            B. Matzos                                                                    20                  6
                                                                                       + vc               + vc
                                                                                                      with a max.
                                                                                                      of 20 + adf
            C. Gluten bread for diabetics                                              27,9                 14
                                                                                       + vc               + vc
            D. Other, containing by weight of starch:
                  I. Less than 50°/o                                                   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):
                  L Less than 30°/o                                                    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--- No L 1 / 82                        Official Journal of the European Communities                                     1.1.73
                                                                                                  Rate of Duty
   Heading                                                                               autonomous
   number                                         Description                                 Vo           conventional
                                                                                           or Levy              »/.
                                                                                              (L)
      1                                               2                               I        3                 4
    19.08    B. Other :
 (continued)
                  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
                                                                                                          with a max.
                                                                                                          of 35 + ads
                     b ) 70% or more                                                        29,2                13
                                                                                            + vc              + vc
                                                                                                          with a max.
                                                                                                          of 35 + ads
                 II. Containing 5°/o 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
                                                                                                          with 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
                                                                                                          with a max.
                                                                                                          of 35 + ads
                         2. Other                                                            29,2               13
                                                                                            + vc              + vc
                                                                                                          with 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
                                                                                                          with a max.
                                                                                                          of 35 + ads .
                          2 . Other                                                          29,2               13
                                                                                            + vc               + vc
                                                                                                          with a max.
                                                                                                          of 35 + ads
                     d) Containing 40% or more by weight of sucrose (including invert
                          sugar expressed as sucrose ):
                          1 . Containing no milkfats or containing less than 1.5% by
                              weight of such fats                                            29,2               13
                                                                                            + vc               + vc
                                                                                                          with a max.
                                                                                                          of 35 + ads
 ---pagebreak--- 1.1.73                              Official Journal of the European Communities                           No L 1 /83
                                                                                                Rate of Duty
    Heading                                                                            autonomous
     number                                        Description                               V»          conventional
                                                                                         or Levy              •/.
                                                                                            (L)
       1                                               2                                     3                 4
     19.08    B. II . d ) 2. Other                                                        29,2                13
  Ccontinued)                                                                             + vc              + vc
                                                                                                       with 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
                                                                                                        with a max.
                                                                                                        of 30 + adf
                          2    Other                                                        28                13
                                                                                          + vc              + vc
                                                                                                        with a max.
                                                                                                        of 30 + adf
                      b) Containing 5% or more but less than 20% by weight of sucrose
                          ( including invert sugar expressed as sucrose):
                          1 . Containing no milkfats or containing less than 1.5% by
                               weight of such fats                                         29,2               13
                                                                                          + vc              + vc
                                                                                                        with a max.
                                                                                                        of 35 + ads
                          2.   Other                                                       29,2               13
                                                                                          + vc              + vc
                                                                                                        with a max.
                                                                                                        of 35 + ads
                      c) Containing 20% or more by weight of sucrose (including invert
                          sugar expressed as sucrose):
                          1 . Containing no milkfats or containing less than 1.5% by
                               weight of such fats                                         29,2               13
                                                                                          + vc              + vc
                                                                                                        with a max.
                                                                                                        of 35 + ads
                          2.   Other                                                       29,2                13
                                                                                         + vc               + vc
                                                                                                        with a max.
                                                                                                        of 35 + ads
                 IV. Containing 50% or more but less than 65% by weight of starch :
                      a) Containing no sucrose or containing less than 5% by weight of
                           sucrose (including invert sugar expressed as sucrose):            28                13
                                                                                          + vc               + vc
                           1 . Containing no milkfats or containing less than 1.5% by                   with a max.
                               weight of such fats                                                      of 30 + adf
 ---pagebreak--- No L 1 / 84                      Official Journal of the European Communities                                    1.1.73
                                                                                               Rate of Duty
   Heading                                                                            autonomous
    number                                      Description                                °/o          conventional
                                                                                        or Levy              •/.
                                                                                           (L)
      1                                               2                                     3                4
    19.08    B. IV. a ) 2 . Other                                                         28                13
 (continued)                                                                             + vc              + vc
                                                                                                      with 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°/o by
                             weight of such fats                                         29,2               13
                                                                                         + vc              + vc
                                                                                                      with a max.
                                                                                                      of 35 + ads
                         2.  Other                                                       29,2               13
                                                                                         + vc              + vc
                                                                                                      with 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
                                                                                                      with a max.
                                                                                                       of 30 + adf
                    b ) Other                                                            29,2               13
                                                                                         + vc              + vc
                                                                                                       with a max.
                                                                                                       of 35 + ads
 ---pagebreak---  1.1.73                                  Official Journal of the European Communities                        No L 1 / 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. To~nato juice the dry weight content of which is 7% or more is to be classified under heading No 20.02 .
 Additional Notes
1 . 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 Regulation (EEC) No 865/68 of the Council dated 28 June 1968) 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 .
2 . 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 con­
     cerned :
     — pineapples and grapes                                                                                       13%
     — other fruits, including mixtures of fruit                                                                    9%
3. The added sugar content of products classified under heading No 20.07 corresponds to the "sugar content"
     less the figures given hereunder, according to the kind of juice concerned :
     — lemon or tomato iuice                                                                                           3
     — apple juice                                                                                                    11
     — grape juice                                                                                                    15
     —■ other fruit or vegetable juices, including mixtures of juices                                                 13
 ---pagebreak--- No L 1 / 86                                   Official Journal of the European Communities                                          1.1.73
                                                                                                                   Rate of Duty
      Heading                                                                                             autonomous
      number                                                    Description                                    •/,         conventional
                                                                                                            or Levy             •/.
                                                                                                              (L)
          1                                                          2                                          3                4
       20.01           Vegetables and fruit, prepared or preserved by vinegar or acetic acid, with
                       or without sugar, whether or not containing salt, spices or mustard :
                      A. Mango chutney                                                                        22              Free
                      B. Other                                                                                22                22
       20.02           Vegetables prepared or preserved otherwise than by vinegar or acetic acid:
                      A. Mushrooms                                                                            23
                       B. Truffles                                                                            20                18
                       C. Tomatoes                                                                            18                18
                      D. Asparagus                                                                            22                22
                       E. Sauerkraut                                                                          20                —
                       F. Capers and olives                                                                   20                —
                       G. Peas ; beans in pod                                                                 24                24
                       H. Other, including mixtures                                                           24                22
       20.03           Fruit preserved by freezing, containing added sugar:
                       A. With a sugar content exceeding 13°/o by weight                                  26 + (L)          26 + ads
                       B. Other                                                                               26                26
       20.04           Fruit, fruit-peel and parts of plants, preserved by sugar (drained, glacé or
                       crystallised):
                       A. Ginger                                                                              25               Free
                       B. Other :
                             I. With a sugar content exceeding 13°/o by weight                            25 + (L)          25 + ads
                           II . Other                                                                         25                25
       20.05           Jams, fruit jellies, marmalades, fruit purée and fruit pastes, being cooked
                       preparations, whether or not containing added sugar :
                       A. Chestnut purée and paste :
                            I. With a sugar content exceeding 13% by weight                               30 + (L )         30 + ads
                            II . Other
                                                                                                              30                30
                       B. Jams and marmalades of citrus fruit:
                            I. With a sugar content exceeding 30% by weight                               30 + ( L)         27 + ads
                           II . With a sugar content exceeding 13% but not exceeding 30% by
                                 weight                                                                   30 + (L)          27 + ads
                          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 (a)                  30            30 + ads
( a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- 1.1.73                                Official Journal of the European Communities                            No L 1 / 87
                                                                                                    Rate of Duty
    Heading                                                                               autonomous
     number                                         Description                                '/»          conventional
                                                                                            or Levy              •/»
                                                                                               ( L)
       1                                                 2                                       3                4
     20.05    C.   I. b ) Other                                                           30 + ( L)         30 + ads
  (continued)
                  II. With a sugar content exceeding 13% but not exceeding 30% by
                       weight                                                             30 + ( L)         30 + 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                15
                  II. Of 1 kg or less                                                         22                 17
              B. Other :
                   I. Containing added spirit :
                                                                                              32                 —
                       a ) Ginger
                       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           32 + (L)               —
                               bb ) Other                                                     32                 —
                           2 . Of 1 kg or less :
                               aa) With a sugar content exceeding 15% by weight           32 + ( L )             —
                               bb ) Other                                                     32                 —
                       z ) Other fruits :
                           1 . With a sugar content exceeding 9% by weight                32 + ( L )             —
                               Other                                                          32                 —
                       f)   Mixtures of fruit :
                           1 . With a sugar content exceeding 9% by weight                32 + ( L )             —
 ---pagebreak--- No L 1 / 88                          Official Journal of the European Communities                                   1.1.73
                                                                                                   Rate of Duty
     Heading                                                                              autonomous
     number                                        Description                                 °/o          conventional
                                                                                            or Levy              "U
                                                                                              (L)
        1                                              2                                        3                 4
     20.06    B.  I. f) 2 . Other                                                             32
 ( continued)
                 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                 20
                                                                                            + (L)             + ads
                          3.   Mandarins                                                      23                 21
                                                                                            + (L)             + ads
                                                                                        *
                          4 . Grapes                                                          23                 22
                                                                                            + ( L)            + ads
                          5 . Pineapples :
                               aa) With a sugar content exceeding 17% by weight               23                 22
                                                                                            + (L)             + ads
                               bb ) Other                                                     23                 22
                          6. Peaches, pears and apricots :
                               aa) With a sugar content exceeding 13% by weight               23                 22
                                                                                            + (L)             + ads
                               bb ) Other                                                     23                 22
                          7. Other fruits                                                     23                 22
                                                                                            + (L)             + ads
                          8 . Mixtures of fruit :
                               aa) Mixtures in which no single fruit exeeds 50% of the
                                                                                              23                 21
                                    total weight of the fruits
                                                                                            + (L)              + ads
                               bb ) Other                                                      23                22
                                                                                             + (D              + ads
                      b ) Containing added sugar, in immediate packings of a net capacity
                          of 1 kg or less :
                          1 . Ginger                                                           27               Free
                          2 . Grapefruit segments                                              27                20
                                                                                             + (L)             + ads
                          3 . Mandarins                                                        27                22
                                                                                            + (L)              + ads
                           4 . Grapes                                                          27                24
                                                                                             + (L)             + ads
                          5 . Pineapples :
                                aa) With a sugar content exceeding 19% by weight               27                24
                                                                                             + (L)             + ads
                               bb ) Other                                                      27                24
                           6. Peaches, pears and apricots :
                               aa) With a sugar content exceeding 15% by weight                27                 24
                                                                                             + (L)             + ads
                               bb ) Other                                                      27                 24
                           7.   Other fruits                                                   27                 24
                                                                                             + (L              + ads
 ---pagebreak---  1.1.73                                          Official Journal of the European Communities                                                     No L 1 / 89
                                                                                                                                        Rate of Duty
       Heading                                                                                                               autonomous
                                                                                                                                                conventional
       number                                                     Description                                                       •/«
                                                                                                                                 or Levy              •/.
                                                                                                                                   (L)
           1                                                           2                                                             3                 4
        20.06           B. II. b ) 8 . Mixtures of fruit :
    (continued)                           aa) Mixtures in which no single fruit exceeds 50°/o of the
                                                                                                                                   27                22
                                               total weight of the fruits
                                                                                                                                 + (L)            + ads
                                          bb ) Other                                                                               27                24
                                                                                                                                 + (L)            + 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) Other fruits                                                                         23                (a)
                                          dd ) Mixtures of fruit                                                                   23                ( a)
                                      2 . Of less than 4.5 kg                                                                      25                23
        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 specific gravity exceeding 1.33 at 15° C :
                              I. Grape juice ( including grape must);
                                  a ) Of a value exceeding 22 UA per 100 kg net weight :
                                      1 . With an added sugar content exceeding 30% by weight ....                                 50
                                      2.  Other                                                                                  50 (b )
                                  b ) Of a value not exceeding 22 UA per 100 kg net weight :
                                      1 . With an added sugar content exceeding 30% by weight . . . .                              50
                                                                                                                                                     —
                                                                                                                                 + (L)
                                      2.  Other                                                                                    50
                             II. Apple and pear juice ; mixtures of apple and pear juice :
                                  a) Of a value exceeding 32 UA per 100 kg net weight                                              42                —
                                  b) Of a value not exceeding 22 UA per 100 kg net weight:
                                      1 . With an added sugar content exceeding 30% by weight . . . .                              42
                                                                                                                                 + (L)
                                      2.  Other                                                                                    42
                            III . Other :
                                                                                                                                   42
                                  a ) Of a value exceeding 30 UA per 100 kg net weight
                                                                                                                                                      —
                                  b) Of a value not exceeding 30 UA per 100 kg net weight:
                                                                                                                                    42
                                      1 . With an added sugar content exceeding 30% by weight . . . .                            + (L)
                                      2.  Other                                                                                     42                —
■T&) See Annex .
 ( ) In certain conditions a countervailing tax is provided for in respect of certain products in addition to the customs duty .
 ---pagebreak---  No L 1 /90                                       Official Journal of the European Communities                                                              1.1.73
                                                                                                                                          Rate of Duty
        Heading                                                                                                                autonomous
         number                                                     Description                                                      Vo           conventional
                                                                                                                                  or Lew                Vo
                                                                                                                                     (L)
            1                                                            2                                                            3                  4
         20.07           B. Of a specific gravity of 1.33 or less at 15° C :
     (continued)
                                 I. Grape, apple and pear juice (including grape must); mixtures of
                                    apple and pear juice :
                                    a) Of a value exceeding 18 UA per 100 kg net weight:
                                        1 . Grape juice ( including grape must):
                                             aa ) With an added sugar content exceeding 30% by weight                               28                 (a)
                                             bb ) Other                                                                           28 ( b )             ( a)
                                       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 UA or less per 100 kg net weight:
                                       1 . Grape juice (including grape must):
                                                                                                                                    28                 28
                                            aa ) With an added sugar content exceeding 30% by weight
                                                                                                                                  + (L)             + ads
                                            bb ) Other                                                                              28                 (a)
                                       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 :
                                                                                                                                    25                 24
                                            aa) With an added sugar content exceeding 30% by weight
                                                                                                                                  + (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 UA per 100 kg net weight:
                                       1 . Orange juice                                                                             21                 (a)
                                       2. Grapefruit juice                                                                          21                 (a)
                                       3 . Lemon juice and other citrus fruit juices :
                                            aa ) Containing added sugar                                                             21                 18
                                                                                                                                                    + ads
                                            bb ) Other                                                                              21                 19
( a)|See Annex .
( b ) In certain conditions a countervailing tax is provided for in respect of certain products in addition to the customs oulty.
 ---pagebreak---  1.1.73                                Official Journal of the European Communities                            No L 1 /91
                                                                                                     Rate of Duty
       Heading                                                                              autonomous
                                                                                                             conventional
       number                                          Description                              °/o
                                                                                              or Levy              •/»
                                                                                                 (L)
          1                                                2                                      3                 4
       20.07      B. II. a) 4. Pineapple juice :
    (continued)                                                                                                   19
                                 aa) Containing added sugar                                     22
                                                                                                               + 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
                                 bb ) Other :
                                      11 . Containing added sugar                               24                21
                                                                                                               + ads
                                      22 . Other                                                24                22
                         b) Of a value of 30 UA or less per 100 kg net weight :
                            1 . Orange juice :
                                aa) With an added sugar content exceeding 30% by weight         21                19
                                                                                              + ( L)           + ads
                                 bb ) Other                                                     21                (a)
                            2 . Grapefruit juice :
                                 aa ) With an added sugar content exceeding 30°/o by weight     21                15
                                                                                              + ( L)           + ads
                            bb ) Other                                                          21                (a)
                            3 . Lemon juice :
                                 aa ) With an added sugar content exceeding 30% by weight       21                18
                                                                                              + (L)           + (ads)
                j                bb) With an added sugar content of 30% or less by weight       21                18
                                                                                                               + ads
                                 cc ) Not containing added sugar                                21                19
{ a) See Annex.
 ---pagebreak--- No L 1 /92                       Official Journal of the European Communities                                    1.1.73
                                                                                               Rate of Duty
   Heading                                                                            autonomous
   number                                        Description                               «/«         conventional
                                                                                        or Levy              •/.
                                                                                          (L)
      1                                                2                                    3                 4
    20.07    B. II. b ) 4. Other citrus fruit juices :
 Ccontinued)
                           aa) With an added sugar content exceeding 30% by weight        21                18
                                                                                        + (L)            + ads
                           bb) With an added sugar content of 30°/o or less by weight     21                18
                                                                                                         + ads
                           cc) Not containing added sugar                                 21                19
                        5. Pineapple juice :
                           aa) With an added sugar content exceeding 30°/o by weight      22                19
                                                                                        + (L)            -f ads
                           bb ) With an added sugar content of 30% or less by weight      22                19
                                                                                                         4- ads
                           cc) Not containing added sugar                                 22    . '         20
                        6. Tomato juice :
                           aa) With an added sugar content exceeding 30% by weight        21        ;       20
                                                                                        + (L)            + ads
                           bb ) With an added sugar content of 30% or less by weight      21                20
                                                                                                         + ads
                           cc) Not containing added sugar                                 21                21
                        7. Other fruit and vegetable juices :
                           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 :
                           aa) Of citrus fruit juices and pineapple juice:
                                11 . With an added sugar content exceeding 30% by
                                     weight                                               22                19
                                                                                        + (L)            + ads
                                22. With an added sugar content of 30% or less by
                                     weight                                               22                19
                                                                                                         + ads
                                33 . Not containing added sugar                           22                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--- 1.1.73                                     Official Journal of the European Communities                              No L 1 /93
                                                            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 ; or
     (d) Yeast put up as a medicament and other products of heading No 30.03 .
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 prep­
     arations 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 Note
For the purposes of subheading 21 . 07 E, the term "cheese fondues" shall betaken to meanpreparations containinglZ %
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 the
conditions laid down by the competent authorities of the European Communities.
                                                                                                           Rate of Duty
      Heading                                                                                     autonomous
       number                                            Description                                   °/o         conventional
                                                                                                    or Levy             °/o
                                                                                                       (L)
          1                                                  2                                          3                4
       21.01         Roasted chicory and other roasted coffee substitutes ; extracts , essences
                     and concentrates thereof:
                     A. Roasted chicory and other roasted coffee substitutes :
                          I. Roasted chicory                                                          18                —
                         II . Other                                                                  16,9                8
                                                                                                     + vc             + vc
                     B. Extracts, essences and concentrates of the products described under
                        subheading A :
                          I. Of roasted chicory                                                       22                —
                         II . Other                                                                16,9 (a)             —
                                                                                                    + vc
(a) Duty suspended to 14% for an indefinite period .
 ---pagebreak--- No L 1 /94                      Official Journal of the European Communities                                      1.1.73
                                                                                                Rate of Duty
   Heading                                                                             autonomous
   number                                      Description                                  °/o          conventional
                                                                                         or Levy               Vo
                                                                                           ( L)
      1                                           2                                          3                 4
   21.02   Extracts, essences or concentrates, of coffee, tea or maté; preparations
           with a basis of those extracts, essences or concentrates :
           A. Extracts, essences or concentrates of coffee ; preparations with a basis
               of those extracts, essences or concentrates                                 30                 18
           B. Extracts, essences or concentrates of tea or maté ; preparations with a
               basis of those extracts, essences or concentrates                           30                 12
   21.03   Mustard flour and prepared mustard :
           A. Mustard flour, in immediate packings of a net capacity :
                I. Of 1 kg or less                                                         10                  8
               II . Of more than 1 kg                                                       5                  4
           B. Prepared mustard                                                             17                 16
   21.04   Sauces ; mixed condiments and mixed seasonings :
           A. Mango chutney, liquid                                                        20                Free
           B. Other                                                                        20                 18
   21.05   Soups and broths, in liquid, solid or powder form ; homogenised com­
           posite food preparations :
           A. Soups and broths, in liquid, solid or powder form                            22                 18
           B. Homogenised composite food preparations                                      24                 22
   21.06   Natural yeasts (active or inactive); prepared baking powders :
           A. Active natural yeasts :
                I. Culture yeast                                                           23                 17
               II. Bakers' yeast :
                    a ) Dried                                                             22,1                15
                                                                                          + vc              + vc
                    b ) Other                                                             22,1                15
                                                                                          + vc              -f- vc
              III . Other                                                                  31                 23
           B. Inactive natural yeasts :
                I. In tablet, cube or similar form, or in immediate packings of a net
                    capacity of 1 kg or less                                               17                 13
               II . Other                                                                  10                  8
           C. Prepared baking powders                                                       19                9,5
 ---pagebreak--- 1.1.73                             Official Journal of the European Communities                               No L 1 /95
                                                                                                   Rate of Duty
    Heading                                                                               autonomous
    number                                       Description                                   Vo           conventional
                                                                                            or Levy              °/o
                                                                                               (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               13
                                                                                            + vc               + vc
                II. Rice                                                                     20,8               13
                                                                                            + vc               + vc
               III. Other                                                                    20,8               13
                                                                                            + vc               + vc
            B. Ravioli, macaroni, spaghetti and similar products, not stuffed, cooked ;
               the foregoing preparations, stuffed, whether or not cooked :
                  I. Not stuffed, cooked                                                     20,8               13
                                                                                            + vc               + vc
                II . Stuffed :
                     a) Cooked                                                               20,8               13
                                                                                            + vc               + vc
                     b) Other                                                                20,8               13
                                                                                            + vc               + vc
            C. Ice-cream (not including ice-cream powder) and other ices:
                 I. Containing no milkfats or containing less than 3%> by weight of                             13
                     such fats                                                               20,8
                                                                                            + vc               + vc
                II. Containing by weight of milkfats :
                                                                                             20,8               13
                     a) 3°/o or more but less than 7°/o
                                                                                            + vc               + vc
                                                                                             20,8               13
                     b) 7°/o or more
                                                                                            + vc               + vc
            D. Prepared yoghourt; prepared milk, in powder form, for use as infants'
               food or for dietetic or culinary purposes :
                 I. Prepared yoghourt:
                     a) In powder form, containing by weight of milkfats :
                         1 . Less than 1.5°/o                                                20,8               13
                                                                                            + vc               + vc
                         2.  1.5°/o or more                                                  20,8               13
                                                                                            + vc               + vc
                     b) Other, containing by weight of milkfats :
                         1 . Less than 1.5%                                                  20,8               13
                                                                                            + vc               + vc
                         2 . 1.5% or more but less than 4%                                   20,8               13
                                                                                            + vc               + vc
                         3.  4% or more                                                      20,8               13
                                                                                            + vc               + vc
                II . Other, containing by weight of milkfats :
                     a ) Less than 1.5% and containing by weight of milk proteins (nitro­
                         gen content X 6.38 ):
                         1 . Less than 40%                                                   20,8               13
                                                                                            + vc               + vc
                         2. 40%) or more but less than 55%                                   20,8               13
                                                                                            + vc               + vc
 ---pagebreak--- No L 1 /96                           Official Journal of the European Communities                                     1.1.73
                                                                                                     Rate of Duty
    Heading                                                                                 autonomous
    number                                        Description                                     %           conventional
                                                                                              or Levy              Vo
                                                                                                 (L)
       1                                              2                                           3                 4
     21.07    D. II . a) 3 . 55%> or more but less than 70%                                    20,8                13
 ( continued)                                                                                  + vc              + VC
                          4.   70% or more                                                     20,8                13
                                                                                               + VC              + VC
                      b ) 1.5% or more                                                         20,8                13
                                                                                               + VC              + VC
              E. Cheese fondues                                                                 20,8               13
                                                                                               + VC              + VC
                                                                                           with a max.
                                                                                             of 35 UA
                                                                                            per 100 kg
                                                                                                 net
              F. Other :
                  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):
                          1 . Containing no starch or less than 5% by weight of starch . .       25                20
                          2. Containing by weight of starch :
                               aa) 5% or more but less than 32%                                 20,8               13
                                                                                               + VC              + VC
                               bb) 32% or more but less than 45%                                20,8               13
                                                                                               + VC               + VC
                               cc) 45% or more                                                  20,8               13
                                                                                               + VC               + VC
                      b) Containing 5% or more but less then 15% by weight of sucrose
                           (including invert sugar expressed as sucrose):
                          1 . Containing no starch or containing less than 5% by weight
                               of starch                                                        20,8               13
                                                                                               + VC               + VC
                           2. Containing by weight of starch :
                               aa) 5°/o or more but less that 32%                               20,8                13
                                                                                                + VC              + VC
                               bb) 32% or more but less than 45%                                20,8                13
                                                                                                + VC              + VC
                               cc) 45% or more                                                  20,8                13
                                                                                                + VC              + VC
                       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
                                                                                                + VC              + VC
                           2. Containing by weight of starch :
                               aa) 5% or more but less than 32%                                 20,8                13
                                                                                                + VC              + VC
                               bb) 32% or more but less than 45%                                 20,8               13
                                                                                                + VC              + VC
                               cc)   45% or more                                                 20,8               13
                                                                                                + VC              + VC
 ---pagebreak--- 1.1.73                              Official Journal of the European Communities                            No L 1 /97
                                                                                                  Rate of Duty
     Heading                                                                             autonomous
     number                                       Description                                 V«          conventional
                                                                                           or Levy             V.
                                                                                             (L )
       1                                               2                                      3                 4
     21.07    F.  I. d ) Containing 30% or more but less than 50% by weight of sucrose
  (continued)             (including invert sugar expressed as sucrose):
                         1 . Containing no starch or containing less than 5°lo by weight
                              of starch                                                     20,8               13
                                                                                           + vc              + VC
                         2 . Containing by weight of starch :
                              aa ) 5% or more but less than 32%                             20,8               13
                                                                                           + vc              + VC
                              bb ) 32% or more                                              20,8               13
                                                                                            + vc             + vc
                     e)  Containing 50% or more but less than 85% by weight of sucrose
                         ( including invert sugar expressed as sucrose):
                         1 . Containing no starch or containing less than 5% by weight
                              of starch                                                     20,8               13
                                                                                           + vc              + vc
                         2.   Other                                                         20,8               13
                                                                                            + vc             + vc
                     f)    Containing 85% or more by weight of sucrose (including invert
                         sugar expressed as sucrose )                                       20,8               13
                                                                                           + vc
                 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
                                                                                            + vc             + vc
                         2. Containing by weight of starch :
                              aa) 5% or more but less than 32%                              20,8               13
                                                                                           + vc              + vc
                              bb ) 32% or more but less than 45%                            20,8               13
                                                                                           + vc              + vc
                              cc)   45% or more                                             20,8               13
                                                                                           + vc              + vc
                     b ) Containing 5% or more but less than 15% by weight of sucrose
                          (including invert sugar expressed as sucrose):
                          1 . Containing no starch or containing less than 5% by weight
                              of starch                                                     20,8               13
                                                                                           + vc              + vc
                         2. Containing by weight of starch :
                              aa ) 5% or more but less than 32%                             20,8               13
                                                                                           + vc              + vc
                              bb ) 32% or more                                              20,8               13
                                                                                            + vc             + vc
                     c) Containing 15% or more but less than 30°/o by weight of sucrose
                         (including invert sugar expressed as sucrose):
                         1 . Containing no starch or containing less than 5% by weight
                              of starch                                                     20,8               13
                                                                                            + vc             + vc
                         2. Containing by weight of starch :
                              aa) 5% or more but less than 32%<                             20,8               13
                                                                                           + vc              + vc
                              bb ) 32% or more                                              20,8               13
                                                                                            + vc             + vc
 ---pagebreak--- No L 1 /98                           Official Journal of the European Communities                                      1.1.73
                                                                                                     Rate of Duty
   Heading                                                                                 autonomous
    number                                         Description                                  •h            conventional
                                                                                             or Levy               •/»
                                                                                                 (L)
       1                                               2                                          3                 4
    21.07    F.  II. d) Containing 30%· or more but less than 50% by weight of sucrose
 (continued)              (including invert sugar expressed as sucrose):
                          1 . Containing no starch or containing less than 5% by weight
                               of starch                                                      20,8                 13
                                                                                              + vc                + vc
                          2.   Other                                                          20,8                 13
                                                                                              + vc               + vc
                      e) Containing 50% or more by weight of sucrose (including invert
                          sugar expressed as sucrose)                                         20,8                 13
                                                                                              + vc                + vc
                III . Containing 6% or more but less than 12%» by weight of milkfats :
                      a ) Containing no sucrose or containing less than 5% by weight
                          of sucrose (including invert sugar expressed as sucrose):
                          1 . Containing no starch or containing less than 5% by weight
                               of starch                                                      20,8                 13
                                                                                              + vc                + vc
                          2 . Containing by weight of starch :
                               aa) 5% or more but less than 32%                               20,8                 13
                                                                                              + vc                + vc
                                                                                               20,8                13
                               bb) 32% or more
                                                                                              + vc                + vc
                      b ) Containing 5% or more but less than 15% by weight of sucrose
                           (including invert sugar expressed as sucrose):
                          1 . Containing no starch or containing less than 5% by weight of
                               starch                                                          20,8                13
                                                                                              + vc                + vc
                          2.   Other                                                           20,8                13
                                                                                              + vc                + vc
                      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                            13
                               of starch                                                       20,8
                                                                                              + vc                + vc
                                                                                               20,8                13
                           I.  Other
                                                                                              + vc                + vc
                      d) Containing 30% or more but less than 50% by weight of sucrose
                           (including invert sugar expressed as .sucrose) :
                           1 . Containing no starch or containing less than 5% by weight       20,8                13
                               of starch
                                                                                              + vc                + vc
                                                                                               20,8                13
                          2.   Other
                                                                                              + vc                + vc
                      e)  Containing 50% or more by weight of sucrose (including invert        20,8                 13
                          sugar expressed as sucrose)                                         + vc                + vc
 ---pagebreak--- 1.1.73                                Official Journal of the European Communities                            No L. 1 /99
                                                                                                    Rate of Duty
    Heading                                                                              autonomous
     number                                         Description                                 %           conventional
                                                                                           or Levy                %
                                                                                               ( L)
                                                                                                         I
       1                                                 2                                      3                 4
     21.07   F. IV. Containing 12% or more but less than 18% by weight of milkfats :
 (continued)
                     a) Containing no sucrose or containing less than 5% by weight of
                           sucrose (including invert sugar expressed as sucrose):
                           1 . Containing no starch or containing less than 5% by weight
                                of starch                                                   20,8                 13
                                                                                           + vc                + vc
                          2.    Other                                                       20,8                 13
                                                                                           + vc                + vc
                     b ) Containing 5% or more but less than 15% by weight of sucrose
                           (including invert sugar expressed as sucrose):
                          1 . Containing no starch or containing less than 5% by weight
                               of starch                                                    20,8                 13
                                                                                           + vc               -;" VC
                          2.   Other                                                        20,8                 13
                                                                                           - j- vc            + vc
                    c) Containing 15% or more by weight of sucrose (including invert
                          sugar expressed as sucrose )                                      20,8                 13
                                                                                           + vc               + vc
                 V. Containing 18% or more but less than 26% by weight of milkfats :
                     a) Containing no sucrose or containing less than 5% by weight of
                          sucrose ( including invert sugar expressed as sucrose):
                          1 . Containing no starch or containing less than 5% by weight
                               of starch                                                    20,8                 13
                                                                                           + vc               + vc
                         2.    Other                                                        20,8                 13
                                                                                           + vc               + vc
                    b ) Containing 5% or more by weight of sucrose (including invert
                         sugar expressed as sucrose)                                       20,8                  13
                                                                                           + vc               + vc
                VI. Containing 26% or more but less than 45% by weight of milkfats :
                    a ) Containing no sucrose or containing less than 5% by weight
                         of sucrose (including invert sugar expressed as sucrose):
                         1 . Containing no starch or containing less than 5% by weight
                               of starch                                                   20,8                 13
                                                                                           + vc               + vc
                         2.    Other                                                       20,8                 13
                                                                                           + vc               + vc
                    b ) Containing 5°/» or more but less than 25% by weight of sucrose
                          (including invert sugar expressed as sucrose):
                         1 . Containing no starch or containing less than 5% by weight
                               of starch                                                   20,8                 13
                                                                                           + vc               + vc
                        2.     Other                                                       20,8                 13
                                                                                           + vc               + vc
                   c) Containing 25% or more by weight of sucrose (including invert                             13
                         sugar expressed as sucrose)                                       20,8
                                                                                          + vc                + vc
 ---pagebreak--- No L 1 / 100                        Official Journal of the European Communities                                 1.1.73
                                                                                                Rate of Duty
   Heading                                                                              autonomous
    number                                        Description                                %           conventional
                                                                                          or Levy            '/.
                                                                                            (L)
      1                                               2                                      3                4
    21.07    F. VII. Containing 45% or more but less than 65% by weight of milkfats:
 (continued)
                     a) Containing no sucrose or containing less than 5% by weight of
                         sucrose (including invert sugar expressed as sucrose):
                         1 . Containing no starch or containing less than 5% by weight
                              of starch                                                    20,8              13
                                                                                           + vc             + VC
                         2.   Other                                                        20,8              13
                                                                                           + vc             + VC
                     b) Containing 5% or more by weight of sucrose (including invert
                         sugar expressed as sucrose):
                          1 . Containing no starch or containing less than 5% by weight
                              of starch                                                    20,8              13
                                                                                           + VC             + vc
                         2.   Other                                                        20,8              13
                                                                                          + VC              + VC
              VIII. Containing 65% or more but less than 85% by weight of milkfats :
                     a) Containing no sucrose or containing less than 5% by weight of
                         sucrose (including invert sugar expressed as sucrose)             20,8              13
                                                                                           + VC             + VC
                     b ) Other                                                             20,8              13
                                                                                           + VC             + VC
                IX. Containing 85% or more by weight of milkfats                           20,8              13
                                                                                           + VC             + VC
 ---pagebreak--- 1.1.73                              Official Journal of the European Communities                         No L 1 / 101
                                                     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 that shown on
    test by Gay Lussac's hydrometer at a temperature of 15° C.
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 " means the number of volumes of alcohol contained in 100 volumes of the product ;
    (b) "potential alcoholic strength " means the number of volumes of alcohol capable of being produced by total
        fermentation of the sugars contained in 100 volumes of the product ;
    (c) "total alcoholic strength " means the sum of the actual and potential alcoholic strengths ;
    (d) "degree of alcohol" means the actual alcoholic strength .
    Determination of the alcoholic strength must be carried out at 20° C.
2 . For the purposes of heading No 22.04, "grape must in fermentation" means grape must having an actual alcoholic
    strength of less than three fifths of the total alcoholic strength .
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°, obtained :
        — either by first or second alcoholic fermentation of fresh 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 of not less
        than 3 atmospheres.
    B. " Total dry extract" means the content in grammes 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.
 ---pagebreak--- No L 1 / 102                           Official Journal of the European Communities                             1.1.73
    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 alcoholic strength of not more than 13° : 90 g or less of total dry extract per litre ;
             II. Products of an alcoholic strength of more than 13° but not more than 15° : 130 g or less of total
                  dry extract per litre ;
            III. Products of an alcoholic strength of more than 15° but not more than 18° : 130 g or less of total
                  dry extract per litre ;
            IV. Products of an alcoholic strength of more than 18° but not more than 22° : 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 with a registered designation of origin falling within subhead­
            ings 22.05 C III a) and 22.05 C IV a).
4. Subheading 22.05 C shall be taken to include :
    (a) Wine fortified for distillation, that is to say a product : '
        — having an actual alcoholic strength of not less than 18° but not mere than 24°,
        — 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 of 86°, and
        — having a maximum volatile acidity of 2.40 g/l, expressed as acetic acid ;
    (b) Liqueur wine, (" vin de liqueur") that is to say a product :
        — having a total alcoholic strength of not less than 17.5° and an actual alcoholic strength of not less than
            15° but not more than 22°, and
        — obtained from grape must, new wine still in fermentation or wine :
            — by freezing, or
            — by the addition, during or after fermentation, of a product derived from the distillation of wine.
5 . For the purposes of subheadings 22.05 C III a) and 22.05 CIV a), the expression "registered designation of origin "
    applies only to the following wines : port, Madeira, sherry, Tokay (Aszu and Szamorcdni) and Setubal muscatel.
     Entry under these subheadings is also subject to the production of a certificate of origin recognised by the
    competent authorities.
6. For the purposes of subheading 22.07 A, the expression "piquette" means the product obtained by the fer­
    mentation of untreated grape marc macerated in water or by the extraction of fermented grape marc with water.
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/l, expressed as acetic acid.
 ---pagebreak---  1.1.73                                         Official Journal of the European Communities                                                    No L 1 / 103
                                                                                                                                       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°/o                                                                                12,7                 8
                                                                                                                                + vc               + VC
                             II . 0.2% or more but less than 2%                                                                  12,7                 8
                                                                                                                                + vc               + vc
                            III . 2% or more                                                                                     12,7                 8
                                                                                                                                + VC               + vc
       22.03           Beer made from malt                                                                                        30                 24
       22.04           Grape must, in fermentation or with fermentation arrested otherwise than
                       by the addition of alcohol                                                                              40 ( a)               —
       22.05           Wine of fresh grapes ; grape must with fermentation arrested by the ad­
                       dition of alcohol :
                       A. Sparkling wine                                                                                       40 UA                 —
                                                                                                                            per hi (a)
                       B. Wine in bottles with 'mushroom' corks held in place by ties or
                            fastenings, and wine in other containers having an excess pressure of not
                            less than 1 atmosphere but less than 3 atmospheres, measured at a
                            temperature of 20° C                                                                               40 UA                 —
                                                                                                                            per hi (a)
                       C. Other :
                               L Of an actual alcoholic strength not exceeding 13°, in containers
                                  holding:
                                  a) 2 litres or less                                                                          12 UA
                                                                                                                            per hi (a)
                                  b ) More than 2 litres                                                                        9 UA               9 UA
                                                                                                                             per hi (a)           per hi
                             II. Of an actual alcoholic strength exceeding 13° but not exceeding
                                  15°, in containers holding:
                                  a) 2 litres or less                                                                          14 UA                 —
                                                                                                                            per hi (a)
                                  b) More than 2 litres                                                                        11 UA              11 UA
                                                                                                                            per hi (a)            per hi
                           III. Of an actual alcoholic strength exceeding 15° but not exceeding 18° ;
                                  a) With a registered designation of origin, in containers holding:
                                      1 . 2 litres or less                                                                     15 UA             13,5 UA
                                                                                                                               per hi             per hi
(a) In certain conditions a countervailing tax is provided for in respect of certain products in addition to the customs duty.
 ---pagebreak--- No L 1 / 104                                     Official Journal of the European Communities                                                           1.1.73
                                                                                                                                        Rate of Duty
       Heading                                                                                                               autonomous
       number                                                     Description                                                       %            conventional
                                                                                                                                or Levy               %
                                                                                                                                   ( L)
           1                                                           2                                                             3                4
        22.05           C. III . a) 2 . More than 2 litres :
    (continued)
                                           aa ) Port, Madeira , sherry and Setúbal muscatel                                    12 UA               11 UA
                                                                                                                               per hi              per hi
                                          bb ) Other                                                                           12 UA                 —
                                                                                                                               per hi
                                  b ) Other, in containers holding :
                                      1 . 2 litres or less                                                                     17 UA                 —
                                                                                                                            per hi ( a )
                                      2 . More than 2 litres                                                                  14 UA                  —
                                                                                                                            per hi ( a)
                            IV. Of an actual alcoholic strength exceeding 18° but not exceeding 22° :
                                  a) With a registered designation of origin, in containers holding:
                                      1 . 2 litres or less                                                                    16 UA               14,5 UA
                                                                                                                               per hi              per hi
                                      2.  More than 2 litres :
                                          aa) Port, Madeira, sherry and Setúbal museatel                                      13 UA                12 UA
                                                                                                                               per hi              per hi
                                          bb ) Other                                                                           13 UA                 —
                                                                                                                               per hi
                                  b) Other                                                                                    19 U A               19 UA
                                                                                                                            per hi ( a)            per hi
                            V. Of an actual alcoholic strength exceeding 22° , in containers holding:
                                  a ) 2 litres or less                                                                       1,60 UA
                                                                                                                               per hi
                                                                                                                              and per
                                                                                                                              degree
                                                                                                                            + 10 UA
                                                                                                                            per hi (a)
                                  b) More than 2 litres                                                                      1,60 UA
                                                                                                                               per hi
                                                                                                                                 and
                                                                                                                          per degree ( a )
        22.06           Vermouths, and other wines of fresh grapes flavoured with aromatic
                        extracts :
                        A. Of an actual alcoholic strength of 18° or less, in containers holding:
                              I. 2 litres or less                                                                              17 UA Γ               —
                                                                                                                                per hi Γ
                             II. More than 2 litres                                                                            14 U A                —
                                                                                                                                per hi
                        B. Of an actual alcoholic strength exceeding 18° but not exceeding 22°, in
                            containers holding :
                              I. 2 litres or less                                                                              19 UA                 —
                                                                                                                                per hi
                             II . More than 2 litres                                                                           16 UA
                                                                                                                                per hi
( a) In certain conditions a countervailing tax is provided for in respect of certain products in addition to the customs duty .
 ---pagebreak---  1.1.73                                         Official Journal of the European Communities                                                    No L 1 / 105
                                                                                                                                       Rate of Duty
      Heading                                                                                                                autonomous
       number                                                     Description                                                      %            conventional
                                                                                                                                 or Levy              »/»
                                                                                                                                   (L)
          1                                                           2                                                             3                  4
       22.06           C. Of an actual alcoholic strength exceeding 22° , in containers holding :
   (continued)               I. 2 litres or less                                                                              1,60 UA                —
                                                                                                                            per hi and
                                                                                                                            per degree
                                                                                                                             + 10 UA
                                                                                                                                per hi
                            II . More than 2 litres                                                                           1,60 UA
                                                                                                                            per hi and
              -
                                                                                                                            per degree
       22.07           Other fermented beverages (for example, cider, perry and mead) :
                       A. Piquette                                                                                            1,60 UA               —
                                                                                                                            per hi and
                                                                                                                            per degree
                                                                                                                            with a min.
                                                                                                                              of 9 UA
                                                                                                                                per hi
                       B. Other :
                             I. Sparkling                                                                                       30 UA               —
                                                                                                                                per hi
                            II . Still , in containers holding :
                                 a) 2 litres or less                                                                            12 UA               —
                                                                                                                                per hi
                                 b ) More than 2 litres                                                                          9 UA
                                                                                                                                per hi
       22.08           Ethyl alcohol or neutral spirits, undenatured, of a strength of 80° 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 UA               —
                                                                                                                                per hi
                       B. Ethyl alcohol or neutral spirits undenatured, of a strength of 80° or
                           higher                                                                                               30 UA
                                                                                                                                per hi
       22.09           Spirits (other than those of heading No 22.08); liqueurs and other sprituous
                       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. 2 litres or less                                                                              1,60 UA               ( b)
                                                                                                                            per hi and
                                                                                                                            per degree
                                                                                                                             + 10 UA
                                                                                                                             per hi (a)
(a) In ccrtain conditions i countervailing tax is provided for in respect o ( certain products in addition to the customs duty.
(b) See Annex.
 ---pagebreak---   No L 1 / 106                                    Official Journal of the European Communities                                                            1.1.73
                                                                                                                                        Rate of Duty
        Heading                                                                                                               autonomous
        number                                                     Description                                                      •/»          conventional
                                                                                                                                 or Levy              ®/o
                                                                                                                                   (L)
            1                                                           2                                                            3                 4
         22.09           A. II. More than 2 litres                                                                              1,60 UA              (b)
     (continued)                                                                                                             per hi and
                                                                                                                           per degree (a)
                         B. Compound alcoholic preparations (known as 'concentrated extracts')
                             for the manufacture of beverages:
                                I. Aromatic bitters of an alcoholic strength of 44° , to 49° containing
                                    from 1.5°/o to 6°/o 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
                                                                                                                            with a min.
                                                                                                                            of 1,60 UA
                                                                                                                             per hi and
                                                                                                                             per degree
                              II . Other                                                                                           30                27
                                                                                                                            with a min.        with a min.
                                                                                                                            of 1,60 UA         of 1,60 UA
                                                                                                                             per hi and         per hi and
                                                                                                                             per degree         per degree
                         C. Spirituous beverages :
                                I. Rum, arrack and tafia, in containers holding:
                                   a) 2 litres or less                                                                        1,10 UA              1 UA
                                                                                                                             per hi and        per hi and
                                                                                                                             per degree         per degree
                                                                                                                              + 10 UA             + 5 UA
                                                                                                                                 per hi            per hi
                                   h ) More than 2 litres                                                                     1,10 UA              1 UA
                                                                                                                            per hi and         per hi and
                                                                                                                             per degree        per degree
                             II. Gin, in containers holding:
                                   a) 2 litres or less                                                                        1,20 UA              1 UA
                                                                                                                            per hi and         per hi and
                                                                                                                            per degree         per degree
                                                                                                                             + 10 UA             + 5 UA
                                                                                                                                per hi            per hi
                                   b ) More than 2 litres                                                                     1,20 UA              1 UA
                                                                                                                            per hi and         per hi and
                                                                                                                            per degree         per degree
                            III. Whisky :
                                   a) Bourbon whiskey, in containers holding (c):
                                       1 . 2 litres or less                                                                   1,20 UA            0,70 UA
                                                                                                                            per hi and         per hi and
                                                                                                                            per degree         per degree
                                                                                                                             + 10 UA             + 5 UA
                                                                                                                                per hi            per hi
( a) In certain conditions a countervailing tax is provided for in respect of certain products 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---   1.1.73                                          Official Journal of the European Communities                                                 No L 1 / 107
                                                                                                                                      Rate of Duty
        Heading                                                                                                              autonomous
         number                                                    Description                                                     Vv          conventional
                                                                                                                                or Levy             •/.
                                                                                                                                  (L)
            1                                                           2                                                          3                 4
         22.09           C. III. a) 2. More than 2 litres                                                                     1,20 UA           0,70 UA
     (continued)                                                                                                            per hi and        per hi and
                                                                                                                            per degree        per degree
                                   b) Other, in containers holding:
                                        1 . 2 litres or less                                                                  1,20 UA           0,80 UA
                                                                                                                            per hi and        per hi and
                                                                                                                            per degree        per degree
                                                                                                                             + 10 UA            + 5 UA
                                                                                                                               per hi            per hi
                                        2. More than 2 litres                                                                 1,20 UA           0,80 UA
                                                                                                                            per hi and        per hi and
                                                                                                                            per degree        per degree
                             IV. Vodka with an ethyl alcohol content of 45.2° or less and plum,
                                   pear or cherry brandy , in containers holding :
                                   a ) 2 litres or less                                                                       1,60 UA           1,30 UA
                                                                                                                            per hi and        per hi and
                                                                                                                            per degree        per degree
                                                                                                                            + 10 UA            + 5 UA
                                                                                                                               per hi            per hi
                                   b ) More than 2 litres                                                                     1,60 UA           1,30 UA
                                                                                                                            per hi and        per hi and
                                                                                                                            per degree        per degree
                              V. Other, in containers holding:
                                   a ) 2 litres or less                                                                       1,60 UA              (a)
                                                                                                                            per hi and
                                                                                                                            per degree
                                                                                                                             + 10 UA
                                                                                                                               per hi
                                   b ) More than 2 litres                                                                     1,60 UA              (a)
                                                                                                                            per hi and
                                                                                                                            per degree
        22.10            Vinegar and substitutes for vinegar:
                        A. Wine vinegar, in containers holding:
                               I. 2 litres or less                                                                              8 UA               —
                                                                                                                             per hi (b)
                              II. More than 2 litres                                                                            6 UA
                                                                                                                             per hi ( b )
                        B. Other, in containers holding:
                               I. 2 litres or less                                                                              8 UA               —
                                                                                                                               per hi
                              II . More than 2 litres                                                                           6 UA
                                                                                                                               per hi
(a) Sec 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 1 / 108                                   Official Journal of the European Communities                                          1.1.73
                                                                     CHAPTER 23
                 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES ; PREPARED ANIMAL FODDER
Additional Notes
1 . For the purposes of subheadings 23.05 A and 23.06 A I, the following expressions shall have the meanings
       hereby assigned to them :
       — "total alcohol content" : the sum of the actual and potential alcohol contents ;
       — "actual alcohol content                the number of litres of alcohol contained in 100 kg of the product ;
       — "potential alcohol content" ; the number of litres of alcohol capable of being produced by total fermentation
            of the sugars contained in 100 kg of the product.
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 17.05 A.
                                                                                                                      Rate of Duty
         Heading                                                                                             autonomous
         number                                                   Description                                     °/o         conventional
                                                                                                               or Levy             »/»
                                                                                                                  (L)
            1                                                          2                                           3                4
         23.01           Flours and meals, of meat, offals, fish, crustaceans or molluscs, unfit for
                         human consumption; greaves :
                         A. Flours and meals of meat and offals ; greaves                                          4              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 work­
                         ing of cereals or of leguminous vegetables :
                         A. Of cereals :
                               I. Of maize or rice :
                                   a) With a starch content not exceeding 35 °/o by weight                      21 ( L )
                                   b ) Other :
                                       1 . With a starch content exceeding 35% but not exceeding
                                           45% by weight, and having undergone a denaturing pro­
                                           cess ( a)                                                            21 (L )
                                       2.  Other                                                                21 (L)             —
                              II . Of other cereals :
                                   a) Of which the starch content does not exeed 28% by weight,
                                       and of which the percentage which passes through a sieve
                                       with an aperture of 0.2 mm does not exceed 10% by weight or
                                       of which the sieved product has an ash content, calculated on
                                       the dry product, of 1.5% or more by weight                               21 (L )
                                   b ) Other                                                                    21 (L)              —
                          B. Of leguminous vegetables                                                               8
   ( a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- 1.1.73                                       Official Journal of the European Communities                                                  No L 1 / 109
                                                                                                                                  Rate of Duty
      Heading                                                                                                           autonomous
                                                                                                                                          conventional
      number                                                   Description                                                    Vo
                                                                                                                          or Levy              •/«
                                                                                                                             ( L)
         1                                                          2                                                          3                 4
      23.03            Beet-pulp, bagasse and other waste of sugar manufacture ; brewing and
                      distilling dregs and waste; residues of starch manufacture and similar
                      residues :
                       A. Residues from the manufacture of starch from maize (excluding con­
                          centrated steeping liquors), of a protein content, calculated on the dry
                          product :
                            L Exceeding 40°/o by weight                                                                   27 (L)               —
                           II. Not exceeding 40% by weight                                                                 Free               Free
                      B. 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                          Free ( L)
                       B. Other                                                                                            Free               Free
      23.05            Wine lees ; argol:
                      A. Wine lees :
                            I. Having a total alcohol content not exceeding 10 1 of pure alcohol
                               per 100 kg and a dry matter content not less than 25% by weight                           Free ( a )
                           II. Other                                                                                     1,60 U A
                                                                                                                         per litre
                                                                                                                         of total
                                                                                                                       alcohol ( a)
                      B. Argol                                                                                           Free ( a )
      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 alcohol content not exceeding 5.50 1 of pure
                                   alcohol per 100 kg and a dry matter content not less than 40%
                                   by weight                                                                             Free ( a)            Free
                               b ) Other                                                                                 1,60 UA
                                                                                                                         per litre
                                                                                                                         of total
                                                                                                                       alcohol ( a)
                           II. Other                                                                                       Free               Free
                      B. Other                                                                                                4                 2
{a) In ccrtain conditions a countervailing tax is provided for in respect of certain products in addition to the customs duty .
 ---pagebreak--- No L 1/ 110                     Official Journal of the European Communities                                       1.1.73
                                                                                                  Rate of Duty
   Heading                                                                              autonomous
   number                                     Description                                    »/·          conventional
                                                                                          or Levy              Vo
                                                                                            (L)
      1                                            2                                         3                 4
   23.07    Sweetened forage; other preparations of a kind used in animal feeding:
            A. Fish or marine mammal solubles                                                9                 6
            B. Other, containing starch, glucose or glucose syrup falling within
               subheadings 17.02 B and 17.05 B, or milk products :
                 I. Containing starch or glucose or glucose syrup :
                    a) Containing no starch or containing 10% or less by weight of
                       starch :
                       1 . Containing no milk products or containing less than 10°/o
                           by weight of such products                                     15 ( L)              —
                       2. Containing not less than 10°/o but less than 50°/o by weight
                           of milk products                                               15 ( L )             —
                       3 . Containing not less than 50°/o but less than 75% by weight
                           of milk produtcs                                               15 (L)
                       4. Containing not less than 75% by weight of milk products . .     15 (L)                 -
                    b) Containing more than 10% but not more than 30% by weight
                       of starch :
                       1 . Containing no milk products or containing less than 10%
                           by weight of such products                                     15 (L )              —
                       2. Containing not less than 10% but less than 50% by weight
                           of milk products                                               15 (L)               —
                       3 . Containing not less than 50% by weight of milk products        15 (L )              —
                    c) Containing more than 30% by weight of starch :
                       1 . Containing no milk products or containing less than 10%
                           by weight of such products                                     15 (L)
                       2. Containing not less than 10% but less than 50% by weight
                           of milk products                                               15 (L)               —
                       3 . Containing not less than 50% by weight of milk products . .    15 (L)               —
                II. Containing no starch, glucose or glucose syrup, but containing milk
                    products                                                              15 (L)               —
            C. Other                                                                        15                 —
 ---pagebreak--- 1.1.73                         Official Journal of the European Communities                                 No L 1 / 111
                                               CHAPTER 24
                                                 TOBACCO
                                                                                                   Rate of Duty
    Heading                                                                              autonomous
     number                                 Description                                       Vo            conventional
                                                                                           or Levy               •/.
                                                                                              ( L)
       1                                        2                                               3                 4
     24.01  Unmanufactured tobacco ; tobacco refuse :
            A. Tobacco of a value, per package, not less than 280 UA per 100 kg net
               weight                                                                         15
                                                                                        with a max.
                                                                                         of 70 UA
                                                                                        per 100 kg
                                                                                             net
            B. Other                                                                         30                 23
                                                                                        with a min.       with a min.
                                                                                         of 29 UA           of 28 UA
                                                                                        and a max.         and a max.
                                                                                         of 42 UA           of 33 UA
                                                                                        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
 ---pagebreak--- No L 1 / 112                                 Official Journal of the European Communities                                         1.1.73
                                                                    SECTION V
                                                            MINERAL PRODUCTS
                                                                   CHAPTER 25
               SALT ; SULPHUR ; EARTHS AND STONE ; PLASTERING MATERIALS, LIME AND CEMENT
Notes
1 . Except where the context otherwise requires , the headings of this Chapter are to be taken to apply only to
    goods which are in the crude state, or which have been washed (even with chemical substances eliminating the
     impurities without changing the structure of the product), crushed , ground , powdered , levigated , sifted , screened,
     concentrated by flotation , magnetic separation or other mechanical or physical processes (not including
     crystallisation) but not calcined or subjected to any further process other than a process specially mentioned
     in anv 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, cosmetics 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 sodium chloride crystals (other than optical elements) weighing not less than 2.5 g each , of heading
            No 38.19 ; op tic ? 1 elements of sodium chloride ( headirg No 50.01 ); cr
     (h) Writing or drawing chalks , tailors' or billiards chalks (heading No 98.05 ).
                                                                                                                 Rate of Duty
       Heading                                                                                                            conventional
        number                                                 Description                               autonomous
                                                                                                              V.               V»
           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 UA
                                                                                                             per
                                                                                                          1,000 kg
                                                                                                             net
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak---   1.1.73                                          Official Journal of the European Communities                               No L 1 / 113
                                                                                                                     Rate of Duty
         Heading
          number                                                   Description                              autonomous
                                                                                                                             conventional
                                                                                                                  Vo                °/o
             1                                                          2                                         3                  4
          25.01           A.   II . Other :
       (continued)
                                    a) Denatured or for industrial uses (including refining) other than
                                        the preservation or preparation of foodstuffs for human con­          5 UA             2,5 UA
                                        sumption ( a )                                                          per               per
                                                                                                            1,000 kg          1,000 kg
                                                                                                                net                net
                                    b ) Other                                                                 16 UA              8 UA
                                                                                                                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                  4
          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 silli­
                         manite, 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           Earth colours, whether or not calcined or mixed together; natural mica­
                          ceous iron oxides :
                         A. Earth colours :
                               I. Not calcined or mixed                                                          2                  1
                              II . Other                                                                         9                3,5
                         B. Natural micaceous iron oxides                                                        3                 2
( a "* Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 1 / 114                       Official Journal of the European Communities                                        1.1.73
                                                                                                      Rate of Duty
   Heading
   number                                         Description                                                 conventional
                                                                                             autonomous
                                                                                                  V»                %
      1                                               2                                            3                 4
   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
    25.12    Siliceous fossil meals and similar siliceous earths (for example, kieselguhr,
             tripolite or diatomite), whether or not calcined, of an apparent specific
             gravity of 1 or less                                                               Free                0,5
    25.13    Pumice stone ; emery; natural corundum, natural garnet and other natural
             abrasives , whether or not heat-treated :
             A. Crude or in irregularly-shaped pieces                                           Free              Free
             B. Other                                                                             3                  1
    25.14    Slate, including slate not further worked than roughly split, roughly squared
              or squared by sawing                                                              Free              Free
    25.15    Marble, travertine, ecaussine and other calcareous monumental and
             building stone of an apparent specific gravity of 2.5 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                 6
    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 thin
                  squared by sawing or splitting, of a thickness exceeding         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 specific gravity of less than 2.5        6                 3
                       b ) Other                                                                 Free              Free
 ---pagebreak--- 1.1.73                            Official Journal of the European Communities                                No L 1 / 1 15
                                                                                                     Rate of Duty
    Heading
     number                                     Description                                autonomous         conventional
                                                                                                 •/.               •/.
        3                                           2                                            3                  4
     25.17   Pebbles anu crushed or broken stone ( whether or not heat-treated ), gravel ,
             macadam and tarred macadam, of a kind commonly 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                                                                F ree              Free
             B. Calcined dolomite                                                               4                  2
             C. Agglomerated dolomite                                                           5                 2,5
     25.19   Natural magnesium carbonate (magnesite), whether or not calcined, other
             than magnesium oxide                                                             Free               Free
     25.20   Gypsum ; anhydrite ; calcined gypsum, and plasters with a basis of cal­
             cium 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                                                                F ree             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                  4
    25.24   Asbestos                                                                          Free              Free
    25.25    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                                           Free               Free
    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
 ---pagebreak--- No L 1 / 116                     Official Journal of the European Communities                                        1.1.73
                                                                                                   Rate of Duty
   Heading                                                                                                 conventional
    number                                      Description                                autonomous
                                                                                                Vo               •/»
       1                                            2                                           3                 4
    25.27    B. Natural steatite, crushed or powdered :
 (continued)
                  I. Talc in immediate packings of a net capacity of 1 kg or less               8                4
                 II . Other                                                                     3                 1
    22.05    Natural cryolite and natural chiolite                                            Free             Free
    25.29    Natural arsenic sulphides                                                        Free             Free
    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°/o of H3BO3 calculated on the dry weight             Free             Free
    25.31    Felspar, leucite, nepheline and nepheline syenite; fluorspar:
             A. Fluorspar                                                                       3               2,5
             B. Other                                                                         Free             Free
    25.32    Strontianite ( whether or not calcined), other than strontium oxide ; mineral
             substances not elsewhere specified or included; broken pottery                   Free             Free
 ---pagebreak---  1.1.73                                 Official Journal of the European Communities                            No L 1 / 117
                                                        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
                                                                                                   °/o              •/«
         1                                                2                                        3                 4
      26.01       Metallic ores and concentrates and roasted iron pyrites:
                  A. Iron ores and concentrates and roasted iron pyrites :
                        I. Roasted iron pyrites                                                  Free             Free
                      II . Other ( ECSC)                                                                          Free
                  B. Manganese ores and concentrates, including manganiferous iron ores
                      and concentrates with a manganese content of 20°/o or more by weight
                      (ECSC )                                                                                     Free
                  C. Uranium ores and concentrates :
                        I. Uranium ores and pitchblende, and concentrates thereof, with a
                           uranium content of more than 5% by weight (EURATOM)                   Free             Free
                      II. Other                                                                  Free             Free
                  D. Thorium ores and concentrates :
                        I. Monazite ; urano-thorianite and other thorium ores and concen­
                           trates, with a thorium content of more than 20% by weight ( EUR­
                           ATOM )                                                                Free              Free
                      II. Other                                                                  Free             Free
                  E. Other ores and concentrates                                                 Free              Free
      26.02       Slag, dross, scalings and similar waste from the manufacture of iron or
                  steel :
                  A. Blast-furnace dust (ECSC)                                                                     Free
                  B. Other                                                                       Free              Free
 ---pagebreak--- No L 1 / 118                   Official Journal of the European Communities                                     1.1.73
                                                                                                Rate of Duty
   Heading
   numbei                                    Description                               autonomous        conventional
                                                                                            »/»              %.
      1                                           2                                          3                4
   26.03     Ash and residues (other than from the manufacture of iron or steel), con­
             taining metals or metallic compounds                                         Free              Free
                                                                     \
   26.04     Other slag and ash, including kelp                                           Free              Free
 ---pagebreak---   1.1.73                                        Official Journal of the F,uropean Communities                                          No L 1 / 119
                                                                      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 denned 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 , 33.02 , 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 tempera­
      ture coal tar but which are obtained by the distillation of low temperature coal tar or other mineral tars, by
      processing petroleum or by any other process , provided that the weight of the aromatic constituents exceeds that
      of the non-aromatic constituents .
3 . References in heading No 27.10 to petroleum oils and oils obtained from bituminous minerals are to be taken
      to include not only petroleum oils and oils obtained from bituminous minerals but also similar oils , as well as
      those consisting of mixed unsaturated hydrocarbons , obtained by any process , provided that the weight of the
      non-aromatic constituents exceeds that of the aromatic constituents.
4. Heading No 27.13 is to be taken to include not only paraffin wax and the other products specified therein , but
      also similar products obtained by synthesis or by other processes .
Additional Notes (a)
 1 . For the purposes of heading No 27.10 :
      A. " Light oils " (subheading 27.10 A) means oils and preparations of which 90% or more by volume (including
           losses) distils at 210° C (ASTM D 86 method);
      B. "Special spirits" (subheading 27.10 A III a)) means light oils as defined in paragraph A above, with a differ­
           ence 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 (in­
           cluding losses) distils at 210° C and 65% or more by volume (including losses) distils at 250° C (ASTM
           D 86 method);
      E. "Kerosene" (subheading 27.10 BUI a)) means medium oils as defined in paragraph D above with a flash­
           point higher than 21° C by the Abel-Pensky method (b);
      F. " Heavy oils" (subheading 27.10 C) means oils and preparations of which less than 65% by volume (includ­
           ing 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;
      G. " Gas oils" (subheading 27.10 CI) means heavy oils as defined in paragraph F above of which 85 % or more
           by volume (including losses) distils at 350° C (ASTM D 86 method);
(a) The term ASTM method " means the methods laid down by the American Society for Testing Materials and published in December , 1962 in
    the 39th edition of standard definitions and specifications for petroleum and lubricating products ;
(b) The term " Abel-Pensky method " means method DIN ( Deutsche Industrienormen ) 51755 published in October, 1963 by the DNA ( Deutsche Normetiaus­
    schuss ), Berlin 15 .
 ---pagebreak--- No L 1 / 120                         Official Journal of the European Communities                             1.1.73
    H. "Fuel oils" (subheading 27.10 C II) means heavy oils as defined in paragraph F above (other than gas oil as
        defined in paragraph G 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 residue content is less than
            1 % by the ASTM D 874 method and the saponification index is less than 4 by the ASTM D 939 method;
        —- not less than that shown in line 11 when the pour point is not less than 10° C by the ASTM D 97 method ;
        —■ exceeding that shown in line I but not exceeding that shown in line 11 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.
                                      Diluted colour C/Viscosity V concordance table
Colour C                0   0.5   1    1.5    2   2.5   3    3.5   4    4.5   5    5.5   6   6.5  7   7.5 and above
Viscosity          I    4    4    4    5.4    9   15.1 25,3 42.4 71.1   119  200   335  5 62 943 1580      2650
    V             II    7    7    7     7     9   15.1 25.3 42.4 71.1   119  200   335 562   943 1580      2650
        The term " Viscosity V" means the kinematic viscosity at 50° C expressed in centistokes by the ASTM D 445
        method.
        The term " Diluted colour C" means the colour of a product, as determined by the ASTM D 1500 method,
        after one part of such product has been mixed with 99 parts by volume of carbon tetrachloride. The colour
        must be determined immediately after dilution .
        This subheading covers only fuel oils of natural colour.
        Subheading 27.10 C II does not cover heavy oils defined in paragraph F above for which it is not possible
        to determine : the distillation percentage at 2500 C by the ASTM D 86 method (zero shall be deemed to
        be a percentage) ; the kinematic viscosity at 50° C by the ASTM D 445 method ; or the diluted colour
        C by the ASTM D 1500 method. Such products fall within subheading 27.10 C III.
2 . For the purposes of heading No 27.11 , the expressions " commercial propane" and " commercial butane"
    (subheading 27.11 B I) shall be taken to apply to products with a relative vapour pressure in the liquid state
    and at 37.8° C of not more than 25 kg/cm2, or 24.5 bars, 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 9
        centistokes 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 centistokes
        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---  1.1.73                                      Official Journal of the European Communities                       No L 1 / 121
     (c) cracking ;
     (d) reforming ;
     (e) extraction by means of selective solvents ;
     (f) the process comprising all the folloiving 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 method);
    (I) (in respect of products of subheading 27.10 C 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 atmospheres and a temperature of more than 250° C with the use of a catalyst, other than to effect de­
          sulphurisation, when the hydrogen constitutes an active element in a chemical reaction . The further treat­
          ment with hydrogen of lubricating oils of subheading 27.10 C 111 (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 II only) atmospheric distillation , on condition that less than
          30% of these products distils, by volume, including losses , at 300° C by the ASTM D 86 method. If 30%
          or more by volume, including losses , of such products distils at 300° C by the ASTM D 86 method, the
          quantities of products which may be obtained during the atmospheric distillation and which fall within
          subheadings 27.10 A and 27.10 B shall be dutiable at the same rates as those provided for under subheading
          27. IOC lie) according to the kind and value of the products used and on the net weight of the products obtained.
          This rule shall not apply to products so obtained which , within a period of six months and subject to such
          other conditions as may be determined by the competent authorities, are to undergo a specific process or
          chemical transformation by a process not being a specific process ;
    (o) (in respect of products of subheading 27.10 C III only) treatment by means of a high-frequency electrical
          brush-discharge.
    Should any preparatory treatment prior to the abovementioned 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 headings or
    subheadings Nos 27.07 B I, 27.10, 27.11 , 27.12, 27.13 B, 27.14 C, 29.01 A I, 29.01 B 11 a) and 29.01 D 1 a) 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 not apply
    to such products falling within headings or subheadings Nos 27.10, 27.11 , 27.12 and 27.13 B ivhich , 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 Clllc) covers only oils to be mixed by the importer with other oils, with the products of
    heading No 38.14 or with thickeners in order to produce oils, greases or lubricating preparations, in enter­
    prises which , because of the plant with which they are equipped, cannot claim exemption from customs duty
    under the terms of Additional Notes 5 and 6 above relating to headingNo 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
    — conditioning apparatus.
   Purification with naturally active earth is authorized only up to 31 December , 1973 .
 ---pagebreak--- No L 1 / 122                        Official Journal of the European Communities                                     1.1.73
                                                                                                   Rate of Duty
   Heading
    number                                        Description                             autonomous       conventional
                                                                                               •/.               •/.
       1                                              2                                         3                 4
    27.01     Coal ; briquettes, ovoids and similar solid fuels manufactured from coal:
                                                                                                             10 DM
              A. Coal ( ECSC ):                                                                           per 1000 kg
                  Federal Republic of Germany                                                                   net
                  Other member States                                                                          Free
              R. Other ( ECSC ) :                                                                           10 DM
                 Federal Republic of Germany                                                             per 1000 kg
                                                                                                                net
                 I talv                                                                                          2
                 Other member States                                                                          Free
   27.02      Lignite, whether or not agglomerated :
              A. Lignite ( ECSC ):
                 France                                                                                        2,5
                 Other member States                                                                          Free
             B. Agglomerated lignite (ECSC):
                 France                                                                                        2,5
                 Italy                                                                                           2
                 Other member States                                                                          Free
   27.03     Peat (including peat litter), whether or not agglomerated :
             A. Peat                                                                        Free              Free
             B. Agglomerated peat                                                             3                1,5
   27.04     Coke and semi-coke of coal , of lignite or of peat:
             A. Of coal :
                   I. For the manufacture of electrodes                                       3                1,5
                  II . Other ( ECSC ):
                       Italy                                                                                    5
                       Other member States                                                                    Free
             B. Of lignite ( ECSC ):
                       Italy                                                                                    5
                       Other member States                                                                    Free
             C. Other                                                                         3                1,5
   27.05     Retort carbon                                                                    3                1,5
   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 tem­
                       peratures of up to 200° C                                             10                 4
                 II . Other                                                                   2                 1
 ---pagebreak---  1.1.73                                         Official Journal of the European Communities                                 No L 1 / 12.3
                                                                                                                    Rate of Duty
       Heading
       number                                                    Description                             autonomous          conventional
                                                                                                              «/«                 "/o
          1                                                          2                                        3                    4
        27 . 07        B. Benzole, toluole, xylole, solvent naphtha (heavy benzole); similar pro­
   (continued)              ducts as defined in Note 2 to this Chapter, of which more than 65%
                            by volume distils at temperatures of up to 250° C ( including mixtures
                            of petroleum spirit and benzole); sulphuretted crude light oil top­
                            pings :
                             I. For use as power or heating fuels                                             10                  5
                            II . For other purposes ( a)                                                    Free                Free
                      C. Basic products                                                                       6                   3
                      D. Phenols, cresols and xylenols                                                        3                  2,5
                      E. Naphthalene                                                                        Free                 1,5
                      F. Anthracene                                                                         Free                Free
                      G. Other :
                             I. For the manufacture of the products of heading No 28.03 ( a) ....           Free                 3,5
                            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°/o 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 :
                                 a) Special spirits :
                                     1 . White spirit                                                      14(d )                 7
                                     2.  Other                                                             14 (d )                7
                                 b) Other                                                                  14(d )                 7
                      B. Medium oils :
                             I. For undergoing a specific process (a)                                      14 ( b)                7
                            II. For undergoing chemical transformation by a process other than
                                 those specified in respect of subheading 27.10 B I (a)                  14 ( b ) (c )          7(c)
                          III. For other purposes :
                                 a) Kerosene                                                               14(d )                 7
                                 b ) Other                                                                 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 1 / 124                                  Official Journal of the European Communities                                           1.1.73
                                                                                                                   Rate of Duty
      Heading
      number                                                     Description                             autonomous        conventional
                                                                                                              •/»               •/.
                                                                                                                                •/»
          1                                                           2                                        3                  4
      27.10           C. Heavy oils :
   (continued)               I. Gas oil :
                                 a ) For undergoing a specific process ( a )                               10(b )                5
                                 b) For undergoing chemical transformation by a process other than
                                     those specified in respect of subheading 27.10 C I a) (a)           10 ( b) ( c)          5 ( c)
                                 c) For other purposes                                                     10 (d)                 5
                            II. Fuel oil :
                                 a) For undergoing a specific process ( a)                                 10 ( b )               5
                                 b ) For undergoing chemical transformation by a process other
                                     than those specified in respect of subheading 27.10 C II a) (a). .  10 ( b ) (c )         5(c )
                                 c ) For other purposes                                                    10 ( d)                5
                           III. Lubricating oils ; other oils :
                                 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°/o :
                             I. ,For use as power or heating fuel                                            25                 17,5
                            II . For other purposes ( a)                                                    Free                Free
                       B. Other :
                             I. Commercial propane and commercial butane :
                                  a) For undergoing a specific process (a)                                 3,5 ( b )             1,5
                                 b ) For undergoing chemical transformation by a process other
                                      than those specified in respect of subheading 27.11 B I a) (a)..   3,5 ( b ) (c)        1,5 (c)
                                  c) For other purposes                                                      3,5                 1,5
                            II. Other:
                                  a) In gaseous form                                                       3,5 ( b)              1,5
                                 b ) Other                                                                3,5 ( b )              1,5
       27.12          Petroleum jelly:
                       A. Crude :
                             I. For undergoing a specific process ( a)                                     2,5 ( b )               2
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
( b) Total suspension for an indefinite period .
(c) Sec 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--- 1.1.73                                       Official Journal of the European Communities                                  No L 1 / 125
                                                                                                                   Rate of Duty
     Heading
      number                                                  Description                                autonomous        conventional
                                                                                                              Vo                •/.
         1                                                          2                                          3                  4
      27.12          A. II. For undergoing chemical transformation by a process other than
  (continued)                   those specified in respect of subheading 27.12 A I (a)                   2,5 ( b) (c)         2 (c)
                          III. For other purposes                                                            2,5                 2
                     B. Other                                                                                 10                 7
      27.13          Parraffin 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 :
                            I. Crude                                                                           3                1,5
                           II. Other                                                                          10                 5
                     B. Other :
                            I. Crude :
                                 a) For undergoing a specific process (a)                                  2,5 ( b )             2
                                b) For undergoing chemical transformation by a process other
                                    than those specified in respect of subheading 27.13 Bla) (a) . .     2,5 ( b) (c)         2(c)
                                c) For other purposes                                                        2,5                 2
                           II . Other                                                                         10                 6
       27.14         Petroleum bitumen, petroleum coke and other residues of petroleum oils or
                      of oils obtained from bituminous minerals :
                      A. Petroleum bitumen                                                                  Free               Free
                      B. Petroleum coke                                                                     Free               Free
                      C. Other:
                             I. For the manufacture of the products of heading No 28.03 (a)                 Free                 2
                           II . Other                                                                          4                 2
       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):
                      A. Bituminous mastics                                                                    8                 3
                      B. Other                                                                                 3                  1
       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.
 ---pagebreak--- No L 1 / 126                          Ofhcial Journal of the European Communities                                      1.1.73
                                                          SEC ! ION 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.
                                                          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 im­
          purities ;
    ( 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), car­
    bonates 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 );
    ( b) Oxyhalides of carbon ( heading No 28.14);
 ---pagebreak--- 1.1.73                                Official Journal of the European Communities                           No L 1 / 127
    (c) Carbon disulphide ( heading No 28.15);
    (d) Thiocarbonates , selenocarbonates, tellurocarbonates , selenocyanates, tellurocyanates , tetrathiocyanato­
          diamminochromates ( 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 . This Chapter does not cover :
    ( a ) Sodium chloride or other mineral 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 magnesium
          oxide or 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 falling within Chapter 71 ;
    (g) The metals , whether or not chemically pure , falling within any heading of Section XV ; or
    ( h) Optical elements , for example, of magnesium oxide or 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 11 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' 1 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 1 / 128                         Official Journal of the European Communities                                     1.1.73
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
                                                                                                V.
                                                                                                •/.               •/.
       1                                                2                                        3                 4
                                          L CHEMICAL ELEMENTS
     28.01       Halogens (fluorine, chlorine, bromine and iodine):
                 A. Fluorine                                                                    9                7,2
                 B. Chlorine                                                                   14               11,2
                 C. Bromine                                                                    15                12
                D. Iodine :
                       I. Crude                                                               Free              Free
                     II . Other                                                                15                12
    28.02       Sulphur, sublimed or precipitated; colloidal sulphur                           10               6,4
    28.03       Carbon (including carbon black)                                                 5               3,2
    28.04       Hydrogen, rare gases and other non-metals :
                A. Hydrogen                                                                     7               4,8
                B. Rare gases                                                                  11               7,2
                C. Other non-metals :
                       I. Oxygen                                                               9                7,2
                     II. Selenium                                                            Free              Free
                   III . Tellurium and arsenic                                                 4                2,4
                    IV. Phosphorus                                                             15               9,6
                     V. Other                                                                  8                6,4
    28.05       Alkali and alkaline-earth metals ; rare earth metals, yttrium and scandium
                and intermixtures or interalloys thereof; mercury :
                A. Alkali metals :
                      I. Sodium                                                                7                5,6
 ---pagebreak--- 1.1.73                              Official Journal of the European Communities                              No L 1 / 129
                                                                                                     Rate of Duty
    Heading
     number                                       Description                                autonomous      conventional
                                                                                                 °/o               %
        1                                              2                                          3                 4
     28.05   A.   II . Potassium                                                                  9               7,2
 (continued)     III. Lithium                                                                     9               5,6
                 IV. Caesium and rubidium                                                         5                4
             B. Alkaline-earth metals                                                            11               8,8
             C. Rare earth metals, yttrium and scandium and intermixtures or interalloys
                thereof :
                   I. Intermixtures or interalloys                                               18              14,4
                  II . Other                                                                      5               3,2
             D. Mercury :
                   I. In flasks of a net capacity of 34.5 kg (standard weight), of a f.o.b .
                       value, per flask, not exceeding 224 UA                                 8,40 UA         6,72 UA
                                                                                             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               9,6
     28.07   Sulphur dioxide                                                                     15               12
     28.08   Sulphuric acid ; oleum                                                               4               3,2
     28.09   Nitric acid; sulphonitric acids                                                     15               9,6
     28.10   Phosphorus pentoxide and phosphoric acids (meta-, ortho- and pyro-) ....            14              13,2
     28.11   Arsenic trioxide, arsenic pentoxide and acids of arsenic:
             A. Arsenic trioxide                                                                  8               6,4
             B. Arsenic pentoxide and acids of arsenic                                           11               8,8
     28.12   Boric oxide and boric acid                                                           8               4,8
                                v
     28.13   Other inorganic acids and oxygen compounds of non-metals (excluding
             water):
             A. Hydrofluoric acid                                                                13                8
             B. Sulphuric anhydride                                                               8               6,4
             C. Nitrogen oxides                                                                  11               7,2
             D. Carbon dioxide                                                                   15               9,6
             E. Silicon dioxide                                                                  10               6,4
             F. Other                                                                            12                8
 ---pagebreak--- No L 1 / 130                     Official Journal of the European Communities                                 1.1.73
                                                                                             Rate of Duty
   Heading
   number                                      Description                          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               11,2
                 II. Other                                                              12                9,6
             B. Other halogen compounds of non-metals                                   14                8,8
   28.15     Sulphides of non-metals ; phosphorus trisulphide :
             A. Phosphorus sulphides ; phosphorus trisulphide                           13                 8
             B. Carbon disulphide                                                        8                6,4
             C. Other                                                                    8                4,8
                IV. INORGANIC BASES AND METALLIC OXIDES , HYDROXIDES
                                          AND PEROXIDES
    28.16    Ammonia, anhydrous or in aqueous solution                                  15               11,2
    28.17    Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash);
             peroxides of sodium or potassium :
             A. Sodium hydroxide ( caustic soda)                                        14               12,8
             B. Potassium hydroxide ( caustic potash )                                   13              11,8
             C. Peroxides of sodium or potassium                                         13                8
    28.18    Oxides, hydroxides and peroxides of strontium, barium or magnesium :
             A. Of strontium                                                             12               9,6
             B. Of barium                                                                11               8,8
             C. Of magnesium                                                             9                5,6
    28.19    Zinc oxide and zinc peroxide                                                14              12,8
    28.20    Aluminium oxide and hydroxide ; artificial corundum :
             A. Aluminium oxide and hydroxide                                            11               8,8
             B. Artificial corundum                                                      10               7,6
 ---pagebreak--- 1.1.73                           Official Journal of the European Communities                         NoL 1 / 131
                                                                                             Rate of Duty
    Heading
     number                                    Description                          autonomous       conventional
                                                                                         •/.
                                                                                         »/o                »/»
       1                                           2                                      3                 4
     28.21    Chromium oxides and hydroxides                                             15              13,4
     28.22   Manganese oxides :
             A. Manganese dioxide                                                        12                8
             B. Other                                                                    1.5              12
    28.23    Iron oxides and hydroxides ; earth colours containing 70°/« or more by
             weight of combined iron evaluated as FeaCh                                 10                6,4
    28.24    Cobalt oxides and hydroxides                                               10                6,4
    28.25    Titanium oxides                                                            15               9,6
    28.26    Tin oxides (stannous oxide and stannic oxide)                              11               8,8
    28.27    Lead oxides ; red lead and orange lead                                     1.3             12,2
    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
                                                                                                         9,6
            B. Lithium oxide and hydroxide                                              13                8
            C. Calcium oxide , hydroxide and peroxide :
                   I. Oxide and hydroxide                                              10                6,4
                 II . Peroxide                                                         13               10,4
            D. Beryllium oxide and hvdroxide                                           10                 8
            E. Nickel oxides and hydroxides                                           Free              Free
            F. Molybdenum oxides and hydroxides                                        13                 8
            G. Tungsten oxides and hydroxides                                           8               6,4
            H. Vanadium oxides and hydroxides :
                  I. Vanadic pentoxide                                                  9               5,6
                 II . Other                                                            12                 8
            IJ . Zirconium oxide and germanium oxides                                  10                 8
            K. Copper oxides and hydroxides :
                  I. Oxides                                                             5                 4
                 II. Hydroxides                                                        12               9,6
            L. Mercury oxides                                                           7               5,6
            M. Other                                                                   14              11,2
 ---pagebreak--- No L 1 / 132                       Official Journal of the European Communities                                       1.1.73
                                                                                                    Rate of Duty
   Heading
    number                                       Description                               autonomous       conventional
                                                                                                V«                Vo
       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. Ammonium and sodium fluorides                                            14               11,2
                  II. Other                                                                    12                 8
             B. Fluorosilicates, fluoroborates and other complex fluorine salts :
                    I. Sodium and potassium fluorosilicates                                    15                  12
                  II . Potassium fluorozirconate                                                9                7,2
                 III. Sodium fluoroaluminate                                                   11                8,8
                 IV. Other                                                                     13                  8
    28.30    Chorides and oxychlorides :
             A. Chlorides :
                    I. Of ammonium ; of aluminium                                               14               11,2
                   II . Of barium                                                               11               8,8
                 III. Of calcium ; of magnesium                                                 10               M
                IV. Of iron                                                                     3                2,4
                  V. Of cobalt; of nickel                                                       13               10,4
                VI. Of tin                                                                       9               5,6
                VII. Other                                                                      12               9,6
             B. Oxychlorides :
                     I. Of copper; of lead                                                       5                 4
                   II . Other                                                                   12                 8
    28.31    Chlorites and hypochlorites :
             A. Chlorites                                                                       13                 8
             B. Hypochlorites :
                    I. Of sodium; of potassium                                                  14               11,2
                   II. Other                                                                    15                12
     28.32   Chlorates and Perchlorates :
             A. Chlorates :
                     I. Of ammonium; of sodium; of potassium                                    10                  8
                   II . Of barium                                                                9                7,2
                  III. Other                                                                    12                9,6
             B. Perchlorates :
                    I. Of ammonium                                                               7                5,6
                   II . Of sodium                                                               10                6,4
                  III. Of potassium                                                              9                7,2
                  IV. Other                                                                      12               9,6
 ---pagebreak--- 1.1.73                           Official Journal of the European Communities                              No L 1 / 133
                                                                                                  Rate of Duty
    Heading
     number                                    Description                               autonomous       conventional
                                                                                              »/.               •/»
       1                                           2                                          3                  4
     28.33  Bromides, oxybromides, bromates and perbromates, and hypobromites ....           15                12
     28.34  Iodides, oxyiodides, iodates and periodates                                      15                 12
     28.35  Sulphides ; polysulphides :
            A. Sulphides :
                 I. Of potassium ; of barium ; of tin; of mercury                            11               8,8
                II . Of calcium ; of antimony ; of iron                                       8                6,4
               III . Other                                                                   15                12
            B. Polysulphides :
                 I. Of potassium ; of calcium; of barium ; of iron ; of tin                  12                9,6
                II . Other                                                                   15                12
     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 :
                 I. Of sodium ; of cadmium                                                   11                7,2
                II . Of potassium ; of copper                                                 5                3,2
               III . Of barium ; of zinc                                                     14               11,2
               IV. Of magnesium ; of aluminium ; of chromium                                 15                9,6
                V. Of cobalt; of titanium                                                    10                  8
               VI . Of iron ; of nickel                                                       9                5,6
               VII. Of mercury; of lead                                                       8                6,4
              VIII . Other                                                                   13                 8
            B. Alums :
                 I. Of ammonium                                                              12                9,6
                II. Of potassium                                                             15                12
               III . Of chromium                                                             13               10,4
               IV. Other                                                                     14               11,2
            C. Persulphates                                                                  13               10,4
     28.39  Nitrites and nitrates :
            A. Nitrites                                                                      12                  8
 ---pagebreak--- No I. 1 / 134                      Official Journal of the European Communities                             1.1.73
                                                                                           Rate of Duty
    Heading
    number                                        Description                      autonomous      conventional
                                                                                       "/.               Vo
       1                                              2                                 3                4
    28.39     R. Nitrates :
 (continued)        f. Of sodium                                                       14               8,8
                  II . Of potassium                                                    10                8
                 III. Of barium ; of beryllium ; of cadmium ; of cobalt; of nickel     11               8,8
                 IV. Of copper; of mercury                                              8               6,4
                  V. Of lead                                                           15               12
                 VI . Other                                                            14               11,2
    28.40     Phosphites , hypophosphites and phosphates :
              A. Phosphites and hypophosphites                                         1.5              9,6
              R. Phosphates :
                    I. Of ammonium                                                     12                8
                  II. Other, including polyphosphates                                  15              11,2
    28.41     Arsenites and arsenates :
              A. Arsenites                                                             14              11,2
              B.  Arsenates                                                            12              9,6
    28.42     Carbonates and percarbonates ; commercial ammonium carbonate con­
              taining ammonium carbamate:
              A. Carbonates :
                    I. Of ammonium ( including commercial ammonium carbonate con­
                        taining ammonium carbamate )                                   12               9,6
                  II . Of sodium                                                       13              10,4
                 III . Of calcium                                                       9              7,2
                 IV. Of magnesium ; of copper                                           6              4,8
                  V. Of beryllium ; of cobalt; of bismuth                              10                8
                 VI . Of lithium                                                       14              10,2
                 VII . Other                                                           14               8,8
              B. Percarbonates                                                         14              11,2
    28.43     Cyanides and complex cyanides :
              A. Cyanides :
                     I. Of sodium ; of potassium ; of calcium                          15               12
                   II . Of cadmium                                                     13              10,4
                 III . Other                                                           11               8,8
              B. Complex cyanides                                                      15               12
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                                                                                                                  Rate of Duty
      Heading
      number                                                   Description                               autonomous       conventional
                                                                                                              "/.               »/»
          1                                                         2                                          3                 4
      28.44           Fulminates, cyanat.cs and thiocyanates :
                      A. Fulminates                                                                          12                9,6
                      B. Cyanates                                                                            10                 8
                      C. Thiocvanates                                                                        15                12
      28.45           Silicates ; commercial sodium and potassium silicates :
                      A. Of zirconium                                                                        11                8,8
                      R. Other                                                                               15                9 6
      28.46           Borates and perborates :
                      A. Borates :
                            I. Sodium borates, anhydrous :
                               a) For the manufacture of sodium perborate ( a)                              Free             Free
                               b ) Other                                                                      7               4,8
                          II . Other                                                                         12                 8
                      B. Perborates                                                                          15                 12
      28.47           Salts of metallic acids (for example, chromâtes, permanganates, stannates):
                      A. Aluminates                                                                          15                12
                      B. Chromates , dichromates and perchromates :
                           I. Chromates                                                                      15              13,4
                          II . Other                                                                         14              12,4
                      C. Manganites, manganates and permanganates                                            15                12
                      D. Antimonates and molybdates                                                          14              11,2
                      E. Zincates and vanadates                                                              10               6,4
                      F. Other                                                           1                   13              10,4
      28.48           Other salts and peroxysalts of inorganic acids, but not including azides :
                      A. Salts, double salts or complex salts of selenium or tellurium acids ....            10                 8
                      B. Other :
                           I. Double or complex phosphates                                                   14              11,2
                          II. Double or complex carbonates                                                   14               8,8
                         III . Double or complex silicates                                                   14               9,6
                         IV. Other                                                                           14              11,2
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 1 / 136                         Official Journal of the European Communities                                       1.1.73
                                                                                                      Rate of Duty
      Heading
      number                                       Description                               autonomous        conventional
                                                                                                  »/»               •/®
          1                                            2                                           3                 A
                                            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 :
                       L Silver                                                                   10                 8
                     II . Other                                                                    8               4,8
                 B. Amalgams of precious metals                                                   12                 8
                 C. Salts and other compounds, inorganic or organic, of precious metals :
                       I. Of silver                                                               12               9,6
                      II. Of other precious metals                                                 5               3,2
       28.50     Fissile chemical elements and isotopes ; other radio-active chemical ele­
                 ments 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 cartridges ( EURATOM )                           Free               (a)
                 B. Artificial radio-active isotopes and their compounds ( EURATOM ). . . .      Free               ( a)
                  C. Other                                                                       Free              Free
        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. Heavy hydrogen (deuterium) and compounds thereof (including heavy
                      water); mixtures and solutions containing deuterium in which the ratio
                      of the deuterium atoms to the normal hydrogen atoms exceeds 1:5000
                      in number ( EURATOM )                                                        10
                  B. Other                                                                         15               9,6
(a ) Sec Annex .
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                                                                                                 Rate of Duty
      Heading
      number                                        Description                         autonomous        conventional
                                                                                             °/o                %>
         1                                              2                                     3                 4
      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                 4
      28.53     Liquid air (whether or not rare gases have been removed); compressed
                air                                                                           7               5,6
      28.54     Hydrogen peroxide (including solid hydrogen peroxide):
                A. Solid                                                                    18                14,4
                B. Other                                                                    15                 12
      28.55     Phosphides :
                A. Of iron (ferro-phosphorus), containing 15% or more by weight of
                    phosphorus                                                              11                7,2
                B. Other                                                                     14                11,2
      28.56     Carbides (for example, silicon carbide, boron carbide, metal carbides):
                A. Of silicon                                                                 9               8,6
                B. Of boron                                                                   7               5,6
                C. Of calcium                                                               15                14,2
                D. Of aluminium ; of chromium ; of molybdenum ; of tungsten ; of vana­
                    dium ; of tantalum ; of titanium                                        12                9,6
                E. Other                                                                    13                  8
       28.57    Hydrides, nitrides and azides, silicides and borides :
                A. Hydrides                                                                  10                6,4
                B. Nitrides                                                                  10               6,4
                C. Azides                                                                   13                10,4
                D. Silicides                                                                 11                8,8
                E. Borides                                                                   13                 8
       28.58    Other inorganic compounds (including distilled and conductivity water
                and water of similiar purity); amalgams, except amalgams of precious
                metals :
                A. Distilled and conductivity water and water of similar purity               4                3,2
                B. Other                                                                     15                9,6
(a) See Annex .
 ---pagebreak---  No L 1 / 138                          Official Journal of the European Communities                                  1.1.73
                                                         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 hea-ding 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 pre­
           servation 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 ) Diazonium salts , arylides used as couplers for these salts, and fast bases for azoic dyes, diluted to standard
           strengths .
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) 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 ) ;
     (h) 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
     (ij ) 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 .
 ---pagebreak--- 1.1.73                               Official Journal of the European Communities                           No L 1 / 139
4. Unless otherwise stipulated in the subheadings of headings Nos 29. 03 to 29.05 , 29.07 10 29.10,29.1210 29.21 , inclu­
    sive, 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 , nitro­
    halogenated , 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 com­
         pounds 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 arc 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 poly­
    hydric alcohols with polybasic acids, cyclic ureides and cyclic thioureides , imides of polybasic acids , hexa­
    methylenetetramine and trimethylenetrinitramine.
Additional Note
Within any one heading, derivatives of a chemical compound (or a group of chemical compounds) falling ivithin
a subheading are to be classified, unless otherwise stipulated, within that subheading, provided that, in the same
series of subheadings, there exists no final subheading "other" (with no additional text). If such a subheading exists,
the derivatives in question shall be classified under that final subheading "other".
 ---pagebreak--- No L 1 / 140                                Official Journal of the European Communities                                              1.1.73
                                                                                                                   Rate of Duty
     Heading
     number                                                  Description                                 autonomous        conventional
                                                                                                              •/o                 •/«
        1                                                         2                                            3                   4
                                  I. HYDROCARBONS AND THEIR HALOGENATED
                         SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
      29.01         Hydrocarbons :
                     A. Acyclic :
                           I. For use as power or heating fuels                                               25                17,5
                         II . For other purposes ( a )                                                      Free               Free
                     B. Cyclanes and cyclenes :
                           I. Azulenes                                                                        16                12,8
                          II . Other :
                               a) For use as power or heating fuels                                           25                17,5
                               b ) For other purposes (a)                                                   Free               Free
                     C. Cycloterpenes :
                           I. Pinenes, camphene and dipentene                                                 13                 9,6
                          II . Other                                                                          18                11,2
                     D. Aromatic :
                           I. Benzene, toluene and xylenes :
                               a) For use as power or heating fuels                                           25                  16
                               b) For other purposes ( a)                                                    Free               Free
                          II. Styrene and ethylbenzene                                                          8                6,4
                         III . /soPropylbenzene ( eumene)                                                       8                  8
                         IV. Naphthalene and anthracene                                                      Free                  3
                          V. Diphenyl and triphenyls                                                          15                  12
                         VI . Other                                                                            16               10,4
      29.02          Halogenated derivatives of hydrocarbons :
                     A. Halogenated derivatives of acyclic hydrocarbons :
                            I. Fluorides and      polyfluorides                                                18                14,4
                           II. Chlorides and polychlorides :
                               a) Saturated :
                                    1. Chloromethane and chloroethane                                          18                14,4
                                    2. Other                                                                   16                12,8
                               b) Unsaturated                                                                  19                15,2
                         III . Bromides and polybromides                                                       23                18,4
                         IV. Iodides and polyiodides                                                           25                17,5
                           V. Mixed derivatives                                                                 17               13,6
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- 1.173                                         Official Journal of the European Communities                              No L 1 / 141
                                                                                                                Rate of Duty
     Heading
      number                                                  Description                               autonomous      conventional
                                                                                                             %                %
         1                                                          2                                         3               4
      29.02          B. Halogenated derivatives of cyclanes, cyclenes and cycloterpenes                     17              13,6
   (continued)       C. Halogenated derivatives of aromatic hydrocarbons                                    18              14,4
      29.03          Sulphonated, nitrated or nitrosated derivatives of hydrocarbons :
                     A. Sulphonated derivatives                                                             16              12,8
                     B. Nitrated and nitrosated derivatives :
                            I. Trinitrotoluenes and dinitronaphthalenes                                     10                8
                           II . Other                                                                       16              12,8
                     C. Mixed derivatives :
                            I. Sulphohalogenated derivatives                                                14              11,2
                           II . Other                                                                       16              12,8
                           II. ALCOHOLS AND THEIR HALOGENATED, SULPHONATED,
                                         NITRATED OR NITROSATED DERIVATIVES
      29.04          Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated
                     derivatives :
                     A. Saturated monohydric alcohols :
                            I. Methanol (methyl alcohol)                                                    18              14,4
                           II. Propyl and /sopropyl alcohols                                                15               12
                         III . Butyl alcohols :
                                a ) tertButyl alcohol                                                        8               6,4
                                b) Other butyl alcohols                                                     14              11,2
                          IV. Amyl alcohols                                                                 20               16
                           V. Other                                                                         18              15,8
                     B. Unsaturated monohydric alcohols :
                            I. Allyl alcohol                                                                14              11,2
                           II. Other                                                                        16               12
                     C. Polyhydric alcohols :
                            I. Diols, triols and tetraols                                                   19              16,4
                           II . Mannitol                                                                12 + vc              —
                          III . Sorbitol :
                                a) In aqueous solution :
                                     1 . Containing 2% or less by weight of mannitol, calculated on
                                         the sorbitol content                                        •  12 + vc
                                     2.  Other                                                         12(a) + vc            —
                                b ) Other :
                                     1 . Containing 2% or less by weight of mannitol , calculated on
                                         the sorbitol content                                           12 + vc
                                     2.  Other                                                         12(a) + vc
(a) Duty rate reduced to 9% (suspension) for an indefinite period .
 ---pagebreak--- No L 1 / 142                           Official Journal of the European Communities                                          1.1.73
                                                                                                          Rate if Duty
   Heading
    number                                           Description                                 autonomous       conventional
                                                                                                      'k                 ®/o
       1                                                  2                                             3                 4
    29.04     C. IV. Other polyhydric alcohols                                                        14               1 1,2
 (continued)         V. Halogenatcd , sulphonated , nitrated or nitrosated derivatives of
                          polyhydric alcohols                                                          18              14,4
    29.05     Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated
             derivatives :
             A. Cyclanic, cyclenic and cycloterpenic:
                      I. Cyclohexanol, methyl - and dimethylcyclohexanols                            20                 16
                    II . Menthol                                                                      11               8,8
                   111 . Sterols   and   inositols                                                    14              11,2
                   IV . Other                                                                        16               12,8
             B. Aromatic :
                      I. Cinnamyl alcohol                                                             13              10,4
                    II . Other                                                                       17               13,6
             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               3,2
                    II . Cresols , xylenols , and their salts                                         3               2,4
                  III . Naphthols and their salts                                                    18               14,4
                  IV . Other                                                                         17               13,6
             B. Polyphenols :
                     1 . Resorcinol and its salts                                                    17              13,6
                    II . Hvdroquinone                                                                18              14,4
                  111 . Dihydroxynaphthalenes and their salts                                        17              13,6
                  IV . "\2-Di-(p-hvdroxvphenyl)propane                                               15               9,6
                    V. Other                                                                         15                12
             C. Phenol-alcohols                                                                      18              14,4
   29.07     Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or
             phenol-alcohols :
             A. Halogenated derivatives                                                              15                12
             B. Sulphonated derivatives                                                              18              14,4
             C. Nitrated and nitrosated derivatives :
                     1 . Trinitrophenol ( picric acid ); trinitroresorcinate of lead ; trinitro­
                         xylcnols and their salts                                                    10                 8
 ---pagebreak--- 1.1.73                                Official Journal of the European Communities                        No L 1 / 143
                                                                                                  Rate of Duty
    Heading
     number                                         Description                          autonomous       conventional
                                                                                              •/»              •/«
       1                                                2                                      3                4
     29.07   C. ] I. Dinitrocresols ; trinitrometacresol                                     16               12,8
 (continued)
                 III . Other                                                                 18               14,4
             D. Mixed derivatives                                                            18               14,4
                      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 per­
             oxides and ether peroxides, and their halogenated, sulphonated, nitrated
             or nitrosated derivatives :
             A. Ethers :
                   I. Acyclic :
                       a) Diethyl ether and dichlorodiethyl ethers                           25               17,5
                       b ) Other                                                              17              13,6
                  11 . Cyclanic , cyclenic and cycloterpenic                                 17               13,6
                 III . Aromatic :
                       a ) ZerfButyldinitrometacresol methyl ether ( musk ambrette )          13              10,4
                       b ) Diphenyl ether                                                     17              13,6
                       c ) Other                                                             16               12,8
             B. Ether-alcohols :
                   I. Acyclic                                                                20                16
                  II . Cyclic                                                                 14              11,2
             C. Ether-phenols and ether-alcohol-phenols :
                   I. Guaiacol ; potassium guaiacolsulphonate                                19               15,2
                  II . Other                                                                 15                12
             D. Alcohol peroxides and ether peroxides                                        17               11,2
     29.09   Epoxides, epoxyalcohols, epoxyphenols and cpoxyethers, with a three or
             four member ring, and their halogenated, sulphonated, nitrated or nitro­
             sated        derivatives                                                        18               15,8
     29.10   Acetáis and hemiacetals and single or complex oxygen-function acetals
             and hemiacetals, and their halogenated, sulphonated, nitrated or nitrosated
             derivatives :
             A. Piperonyl butoxide                                                           13               10,4
             B. Other                                                                        18               14,4
 ---pagebreak--- No L 1 / 144                        Official Journal of the European Communities                                    1.1.73
                                                                                                  Rate of Duty
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   number                                          Description                             autonomous     conventional
                                                                                                %               •/»
      1                                                 2                                       3               4
                                V. ALDEHYDE-FUNCTION COMPOUNDS
   29.11     Aldehydes, aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and other
              single or complex oxygen-function aldehydes ; cyclic polymers of aldehydes ;
             paraformaldehyde :
             A. Acylicaldehydes :
                    I. Methanal ( formaldehyde)                                                18             14,4
                   II . Ethanal                                                                24             19,2
                  III . Butanal                                                                19             15,2
                  IV. Other                                                                    16             12,8
             B. Cyclanic, cyclenic and cycloterpenic aldehydes                                 14             11,2
             C. Aromatic aldehydes :
                    I. Cinnamaldehyde                                                          18             14,4
                   II . Other                                                                  16             12,8
             D. Aldehyde-alcohols                                                              16             12,8
             E. Aldehyde-ethers, aldehyde-phenols and other single or complex oxygen­
                  function aldehydes :
                    I. Methylprotocatechualdehyde (vanillin) and ethylprotocatechu­
                        aldehyde (ethylvanillin)                                               20              16
                   II. Other                                                                   17              12
             F. Cyclic polymers of aldehydes :
                    I. Trioxan                                                                 18            14,4
                   II . Other                                                                  17            13,6
             G. Paraformaldehyde                                                               18            14,4
   29.12
             Halogenated, sulphonated, nitrated or nitrosated derivatives of products
             falling within heading No 29.11                                                   16            12,8
                              VI. KET ONE-FUN CTION COMPOUNDS AND
                                  QUINONE-FUNCTION COMPOUNDS
   29.13     Ketones, ketone-alcohols, ketone-phenols, ketone-aldehydes, quinones,
             quinone-alcohols, quinone-phenols, quinone-aldehydes and other single
             or complex oxygen-function ketones and quinones, and their halogenated,
             sulphonated, nitrated or nitrosated derivatives :
             A. Acyclic ketones :
                    I. Monoketones                                                             15            11,2
                  II. Polyketones                                                              12             9,6
             B. Cyclanic, cyclenic and cycloterpenic ketones :
                   I. Camphor :
                       a) Natural crude                                                        11             8,8
                        b) Other (natural refined and synthetic)                               16            12,8
                  II . Other                                                                   15              12
             C. Aromatic ketones :
                   I. Methyl naphthyl ketone                                                   14            11,2
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     29.13    C. II . Benzylidenacetone                                                         17              13,6
  (continued)    III . Other                                                                    18              14,4
              D. Ketone-alcohols and ketone-aldehydes :
                    I. Acyclic, cyclanic, cyclenic and cycloterpenic                            14              11,2
                   II . Aromatic                                                                18              14,4
              E. Ketone-phenols and other single or complex oxygen-function ketones . .         18              14,4
              F. Quinones, quinone-alcohols, quinone-phenols, quinone-aldehydes and
                 other single or complex oxygen-function quinones                               17              13,6
              G. Halogenated, sulphonated, nitrated or nitrosated derivatives :
                    I. Musk      ketone                                                         14              11,2
                   II . Other                                                                   16              12,8
                 VII. CARBOXYLIC ACIDS, AND THEIR ANHYDRIDES, HALIDES,
                      PEROXIDES AND PERACIDS, AND THEIR HALOGENATED,
                    SULPHONATED , NITRATED OR NITROSATED DERIVATIVES
     29.14    Monocarboxylic acids and their anhydrides, halides, peroxides and
              peracids, and their halogenated, sulphonated, nitrated or nitrosated
              derivatives :
              A. Saturated acylic monocarboxylic acid :
                    I. Formic acid and its salts and esters                                     19              15,2
                   II . Acetic acid and its salts and esters :
                        a ) Acetic acid                                                         21              16,8
                        b) Salts of acetic acids :
                            1 . Pyrolignites (for example, of calcium)                          10            '   8
                            2.  Sodium    acetate                                               19              15,2
                            3 . Cobalt acetate                                                  14              11,2
                            4.  Other                                                            17             13,6
                        c) Esters of acetic acid :
                            1 . Ethyl, vinyl, propyl and isopropyl acetates                     20               16
                            2. Methyl, butyl, isobutyl, amyl, isoamyl and glycerol acetates      19             15,2
                            3 . Paracresyl, phenylpropyl, phenylmethyl, rhodinyl, santalyl
                                and phenylglycol acetates                                        13             10,4
                            4.  Other                                                            17             13,6
                  III . Acetic anhydride                                                        20               16
                  IV. Halides of acetic acid                                                     18             14,4
                   V. Bromoacetic acids and their salts and esters                              23              18,4
                  VI. Propionic acid and its salts and esters                                    14              8,8
                 VII . Butyric acids and their salts and esters                                  15              12
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     29.14    A. VIII . Valeric acid and its salts and esters                                  13              10,4
 ( continued)     IX . Palmitic acid and its salts and esters :
                        a ) Palmitic acid                                                      11               (S , 8
                        b ) Salts and esters of palmitic acid                                  16              12,8
                   X. Stearic acid and its salts and esters :
                        a ) Stearic acid                                                       12                9,6
                        b ) Salts and esters of stearic acid :
                             1 . Zinc and magnesium stearates                                  13              10,4
                            2.   Other                                                         15                12
                  XI . Other                                                                   16             12,8
              B. Unsaturated acyclic monocarboxylic acids :
                    I. Methacrylic acid and its salts and esters                               17              13,6
                   II. Undecylenic acid and its salts and esters :
                        a) Undecylenic acid                                                    13             10,4
                        b ) Salts and esters of undecylenic acid                               16              12,8
                  III . Oleic acid and its salts and esters :
                        a) Oleic acid                                                          12                9,6
                        b ) Salts and esters of oleic acid                                     16              12,8
                  IV . Other :
                        a ) Sorbic acid and acrylic acid                                       15                9,6
                        b ) Other                                                              15                 12
              C. Cyclanic, cyclenic and cyeloterpenic monocarboxylic acids                     17              13,6
              D. Aromatic monocarboxylic acids :
                    I. Benzoic acid and its salts and esters                                   17              13,6
                   II . Benzoyl chloride                                                       18              14,4
                  III. Phenylacetic acid and its salts and esters                              19              15,2
                  IV . Other                                                                   16              12,8
     29.15    Polycarboxylic acids and their anhydrides , halides, peroxides and peracids,
              and their halogenated, sulphonated, nitrated or nitrosated derivatives :
              A. Acyclic polycarboxylic acids :
                    I. Oxalic acid and its salts and esters                                    19              15,2
                   11 . Malonic and adipic acids and their salts and esters                    17              13,6
                  III . Maleic anhydride                                                       15                12
                  IV . Azelaic and sebacic acids and their salts and esters :
                        a ) Azelaic and sebacic acids                                          12               9,6
                        b ) Salts and esters of azelaic and sebacic acids                      16              12,8
                   V. Other                                                                    16              10,4
              B. Cyclanic, cyclenic and cycloterpenic polycarboxylic acids                     17              11,2
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     29.15    C. Aromatic polycarboxylic acids :
 ( continued)        I. Phthalic anhydride                                                   18               14,4
                    II . Terephthalic acid and its salts and esters ....                     18               11,2
                  III . Other                                                                18               14,4
     29.16    Carboxylic acids with alcohol, phenol, aldehyde or ketone function and
              other single or complex oxygen-function carboxylic acids and their
              anhydrides, halides, peroxides and peracids, and their halogenated, sul­
              phonated, nitrated or nitrosated derivatives :
              A. Carboxylic acids with alcohol function :
                     I. Lactic acid and its salts and esters                                 17              13,6
                   II . Malic acid and its salts and esters                                  15                12
                  III . Tartaric acid and its salts and esters :
                         a) Crude calcium tartrate                                           9                7,2
                         b ) Other                                                          18               14,4
                  IV . Citric acid and its salts and esters :
                         a) Citric acid                                                     19               15,2
                        b ) Crude calcium citrate                                            7                5,6
                        c) Other                                                            20                 16
                   V. Gluconic acid and its salts and esters                                23               18,4
                 VI. Phenylglycollic acid (mandelic acid) and its salts and esters          20                 16
                VII. Cholic and deoxycholic acids and their salts and esters                 13              10,4
                VIII . Other :
                        a ) Acyclic                                                         15                 12
                        b ) Cyclic                                                          18               14,4
              B. Carboxylic acids with phenol function :
                    I. Salicylic and acetylsalicylic acids and their salts and esters :
                        a) Salicylic acid                                                   21               16,8
                        b ) Salts of salicylic acid                                         19               15,2
                        c ) Esters of salicylic acid :
                             1 . Methyl salicylate and phenyl salicylate (salol )           22               17,6
                             2.  Other                                                      18               14,4
                        d ) Acetylsalicylic acid and its salts and esters                   21               16,8
                  11 . Sulphosalicylic acids and their salts and esters                     18               14,4
                 III . paraHydroxybenzoic acid and its salts and esters                     16               12,8
                 IV . Gallic acid and its salts and esters :
                        a ) Gallic acid                                                     14               11,2
                        b ) Salts and esters of gallic acid                                 17               13,6
                  V. Hydroxynaphthoic acids and their salts and esters                      18               14,4
                 VI . Other                                                                 17               13,6
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    29.16    C. Carboxylic acids with aldehyde or ketone function :
 (continued)       I. Dehydrocholic acid and its salts                                        13             10,4
                  11. Ethyl acetoacetate and its salts                                        20              16
                 III . Other                                                                  17             13,6
             D. Other single or complex oxygen-function carboxylic acids                      17             13,6
                    VIII. INORGANIC ESTERS AND THEIR SALTS, AND THEIR
                HALOGENATED, SULPHONATED, NITRATED OR NITROSATED
                                             DERIVATIVES
    29.17    Sulphuric esters and their salts, and their halogenated, sulphonated,
             nitrated or nitrosated derivatives                                               18             14,4
    29.18    Nitrous and nitric esters, and their halogenated, sulphonated, nitrated
             or nitrosated derivatives :
             A. Dinitroglycol, hexanitromannitol, trinitroglycerol and tetranitropenta­
                 erythritol (penthrite )                                                      15              12
             B. Dinitrodiethyleneglycol                                                       15              12
             C. Other                                                                         17             13,6
    29.19    Phosphoric esters and their salts, including lactophosphates, and their
             halogenated, sulphonated, nitrated or nitrosated derivatives :
             A. Inositolhexaphosphoric      acid,    inositolhexaphosphates  and   lacto­
                 phosphates                                                                   15              12
             B. Tributyl phosphate, triphenyl phosphate, tricresyl phosphate, trixylyl
                 phosphate and trichloroethyl phosphate                                       15             11,2
             C. Other                                                                         17             13,6
    29.20    Carbonic esters and their salts, and their halogenated, sulphonated,
             nitrated or nitrosated derivatives                                               18             14,4
    29.21    Other esters of mineral acids (excluding halides) and their salts, and their
             halogenated, sulphonated, nitrated or nitrosated derivatives                     17             13,6
                             IX. NITROGEN-FUNCTION COMPOUNDS
    29.22    Amine-function compounds:
             A. Acyclic monoamines :
                   I. Methylamine and di- and trimethylamine, and their salts                 16             12,8
                  II. Diethylamine and its salts                                              11              8,8
                 III . Other                                                                  14             11,2
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     29.22   B. Acyclic polyamines :
 (continued)      I. Hexamethylenediamine and its salts                                             16              12,8
                 II . Other                                                                         15               9,6
             C. Cyclanic, cyclenic and cycloterpenic mono- and polyamines :
                  I. Cyclohexylamine and dimethylcyclohexylamine, and their salts ....              13              10,4
                 II . Other                                                                         16              12,8
             D. Aromatic monoamines :
                  I. Aniline and its halogenated, sulphonated, nitrated and nitrosated
                      derivatives , and their salts                                                 16              12,8
                 II. Methyltrinitrophenylnitramine (tetryl)                                          8               6,4
                III . Toluidines and their halogenated, sulphonated , nitrated and
                      nitrosated derivatives , and their salts                                      16              12,8
                IV. Xylidines       and   their halogenated,     sulphonated , nitrated   and
                      nitrosated derivatives, and their salts                                       15               12
                 V. Diphenylamine and its halogenated, sulphonated, nitrated and
                      nitrosated derivatives , and their salts :
                      a) Hexanitrodiphenylamine (hexyl)                                              8               6,4
                      b) Other                                                                      16              12,8
                VI. alphaNaphthylamine and betanaphthylamine and their halogen­
                      ated, sulphonated, nitrated and nitrosated derivatives, and their salts :
                      a) betaNaphthylamine and its salts                                            14              11,2
                      b ) Other                                                                     16              12,8
                VII. Other                                                                          16             12,8
             E. Aromatic polyamines :
                  I. Phenylenediamines and tolylenediamines, and their halogenated,
                      sulphonated , nitrated and nitrosated derivatives, and their salts ....       14             11,2
                 II . Other                                                                         16             12,8
     29.23   Single or complex oxygen-function amino-compounds :
             A. Amino-alcohols and their ethers and esters :
                  I. mono-Ethanolamine and its salts                                                14             11,2
                 II . Other                                                                         16             12,8
             B. Amino-naphthols and other amino-phenols ; amino-arylethers ; amino­
                arylesters :
                  I. Anisidines, dianisidines , phenetidines and their salts                        18             14,4
                 II . Other                                                                         16             12,8
             C. Amino-aldehydes ; amino-ketones; amino-quinones                                     16             12,8
             D. Amino-acids :
                  I. Lysine and its esters, and their salts                                         13              10,4
                 II. Sarcosine and its salts                                                        15               12
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      29.23    D. III . Glutamic acid and its slats                                          19               (a)
  (continued)      IV. Amino-acetic acid                                                     17              11,2
                    V. Other                                                                 17              13,6
               E. Amino-alcohol-phetiols ; amino-acid-phenols ; other single or complex
                   oxygen-function amino-compounds                                           17              13,6
      29.24    Quaternary ammonium salts and hydroxides ; lecithins and other phospho­
               aminolipins :
               A. Lecithins and other phosphoaminolipins                                     14               8,8
               B. Other                                                                      17              13,6
      29.25    Carboxyamide-function compounds ; amide-function compounds of carbonic
               acid :
               A. Acyclic amides :
                      I. Asparagine and its salts :
                         a ) Asparagine                                                      14              11,2
                         h) Asparagine salts                                                 17              13,6
                    II . Other                                                               18              14,4
               R. Cyclic amides :
                      I. U reines :
                         a ) paraEthoxyphenylurea (dulcin )                                  12               9,6
                         b ) Other                                                            15               12
                    II . Ureides :
                         a ) Ethylphenylmalonylurea and its salts                            22              17,6
                         b) Diethylmalonylurea and its salts                                  19             15,2
                         c ) Other                                                           17              13,6
                   III . Other cyclic amides :
                         a ) Diethylaminoaceto-2 , 6-xylidide                                17                12
                         b ) Other                                                            17             13,6
      29.26    Carboxyimide-function compounds (including orthobenzoicsulphimide and
               its salts) and imine-function compounds (including hexamethylenetetramine
               and trimethylenetrinitramine):
               A. Imides :
                      I. orthoBenzoicsulphimide (saccharin) and its salts                     15               12
                    II . Other                                                                17             13,6
               B. Imines :
                      I. Aldimines                                                            18             14,4
                    II . Other imines :
                         a) Hexamethylenetetramine                                            18             14,4
                         b ) Trimethylenetrinitramine (hexogen )                              11              8,8
                         c) Other                                                             17              13,6
(a) Sec Annex.
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     29.27   Nitrile-function compounds                                                           17               15,2
     29.28   Diazo-, azo- and azoxy-compounds                                                     16               12,8
     29.29   Organic derivatives of hydrazine or of hydroxylatnine                               17                13,6
     29.30   Compounds with other nitrogen-functions                                             17                13,6
                X. ORGANO -INORGANIC COMPOUNDS AND HETEROCYCLIC
                                               COMPOUNDS
     29.31   Organo-sulphur compounds :
             A. Xanthates                                                                        14               11,2
             B. Other                                                                            18               14,4
    29.32    Organo-arsenic compounds                                                            17               13,6
    29.33    Organo-mercury compounds                                                            17               13,6
 .  29.34    Other organo-inorganic compounds :
             A. Tetraethvl-lead                                                                 20                  16
             B. Other                                                                            18               14,4
    29.35    Heterocyclic compounds ; nucleic acids :
             A. Furfuraldehyde (furfural, furfurol) and benzofuran ( coumarone)                  14               11,2
             B. Furfuryl and tetrahydrofurfuryl alcohols                                         17               13,6
             C. Thiophen                                                                         14               11,2
            D. Pyridine and its salts                                                           10                  8
            E. Indole and betamethylindole (skatole) and their salts                            12                 9,6
            F. Esters of pyridine-beta-carboxylic ( nicotinic) acid ; diethylamide of
                nicotinic acid and its salts                                                    14                11,2
            G. Quinoline and its salts                                                          '17               13,6
            H. 2,3-Dimethyl-l-phenyl-5-pyrazolone ( analgesine) and 2,3-dimethyl-4­
                dimethylamino-l-phenyl-5-pyrazolone ( dimethylaminoanalgesine), and
                their derivatives :
                  I. 2,3-DimethyI-4-/sopropyl-l-phenyl-5-pyrazolone       (/sopropylanalge­
                      sine)                                                                     15                10,4
                 II . Other                                                                     25                17,5
            IJ. Nucleic acids and their salts                                                   18                14,4
            K beta-Picoline                                                                     12                9,6
            L. Dibenzothiazolyl        disulphide ;     mercaptobenziminazole ;  mercapto­
                benzothiazole and its salts                                                     18                14,4
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    29.35    M. Santonin                                                                       13                  8
 (Continued)
                                                                                               18                14,4
             N. Coumarin, methylcoumarin and ethylcoumarin
             O. Phenolphthalein                                                                18                14,4
             P. 1-Methyl-4-[N-phenyl-N, (2-thenyl)] aminopiperidine and its tartrates
                 and maleates :
                 3-Methylmercapto-10-[2-(N-methyl-2 piperidyl)-ethyl]-phenothiazine and
                 its salts ;
                 Methyl-1 (m-hydroxyphenyl)-4 propionyl-4-piperidine hydrochloride ;
                  (Naphthyl-1'methyl)-2 imidazoline (hydrochloride and nitrate);
                 ( N-p-Tolyl N-m-hvdroxyphenyl aminomethyl)-2 imidazoline ;
                 3,5-Dioxo-1 ,2-diphenyl-4 n-butyl-pyrazolidine ;
                 N-(3-Dimethylaminopropyl ) iminodibenzyl hydrochloride ;
                 Diethylic ether salt of 2-/sopropyl-4-methylpyrimidyl-thiophosphoric
                 acid ;
                 2,4-bis-Ethylamino-6 chlorotriazine;
                 2-Ethylamino-4-isopropylamino-6 chlorotriazine ;
                 (d)-3-Methoxy-N-methyl morphinan and its salts ;
                 6-Allyl-6-7-dihydro-5-H-dibenzo(c - e)-azepine and its salts ;
                 7-Chloro-2-methylamino-5-phenyl-3-H-1-4-benzo(f) diazepine - 4 - oxide
                 and its salts ;
             N-isoNicotinoyl-N'/sopropyl hydrazine;
                 2-Methyl-9-phenyl-2-3-4-9-tetrahydro 1-H-indeno (2,1-c) -pyridine and its
                 salts ;
                  1-Methyl-3-dimethyl carbamoyloxypiridinium bromide ;
                  2-Chloro-9-(3-dimethyl aminopropylidene)-thiaxanthen ;
                 Benzyl-2 imidazoline hydrochloride;
                 2,4-bis-/sopropylamino-6 chlorotriazine ;
                 3-Ethylmercapto-10-(1'methylpiperazinyl-4'-propyl)-phenothiazine;
                 Halogenated quinoline derivatives ;
                  Quinoline-carboxylic acid derivatives                                         16                8,4
             Q.    Other                                                                        16               10,4
    29.36    Sulphonamides                                                                      18               11,2
    29.37    Sultones     and    sultams                                                        17               13,6
                   XI. PROVITAMINS, VITAMINS, HORMONES AND ENZYMES,
                             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                7,1
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     29.38   B. Vitamins, unmixed, whether or not in aqueous solution :
 (continued)       I. Vitamins    A                                                        9                4,5
                  II . Vitamins Ba , B3 , Be, B12 and H                                    9                5,8
                 III . Vitamin   B»                                                       18               14,4
                 IV . Vitamin     C                                                       12                9,6
                  V. Other     vitamins                                                   14                9,1
             C. Natural concentrates of vitamins :
                   I. Natural concentrates of vitamins A + D                               9                5,6
                  II . Other                                                              14               11,2
             D. Intermixtures, whether or not in any solvent; non-aqueous solutions
                 of provitamins or vitamins                                               18               11,7
     29.39   Hormones, natural or reproduced by synthesis ; derivatives thereof, used
             primarily as hormones ; other steroids used primarily as hormones :
             A. Adrenaline                                                                17               13,6
             B. Insulin                                                                   16               12,8
             C. Pituitary ( anterior) and similar hormones :
                   I. Gonadotrophic hormones                                              11                8,8
                  II . Other                                                              15                12
             D. Adrenal ( cortex) hormones :
                   I. Cortisone and hydrocortisone, and their acetates ;
                       prednisone and 1,2-dehydro-hydrocortisone                          11                8,8
                  II . Other                                                              14               11,2
             E. Other hormones and other steroids                                         14               11,2
     29.40   Enzymes                                                                      13               10,4
                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                9,6
             B. Glycyrrhizic acid and glycyrrhizates                                      11                8,8
             C. Rutin and its derivatives                                                 18               14,4
             D. Other                                                                     14               11,2
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   29.42     Vegetable alkaloids, natural or reproduced by synthesis, and their salts,
             ethers , esters and other derivatives :
             A. Of the opium group :
                  I. Thebaine and its salts                                                  13               10,4
                 II . Other                                                                  17               13,6
             B. Of cinchona :
                  I. Quinine and quinine sulphate                                             9                7,2
                 II . Other                                                                  12                9,6
             C. Other alkaloids :
                  I. Caffeine and its salts                                                  13               10,4
                 II . Cocaine and its salts :
                      a ) Crude cocaine                                                       5              Free
                      b ) Other                                                              17               11,2
                III . Emetine and its salts                                                  10                 8
                IV. Ephedrine and its salts                                                  16               12,8
                 V. Theobromine and its derivatives                                          10                 8
                VI . Theophylline and theophylline-ethylenediamine, and their salts ....     17              13,6
                VII . Other                                                                  13                8,4
                                 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              16,8
             B. Chloramphenicol                                                              13              10,4
             C. Other      antibiotics                                                        9                 8
   29.45     Other organic compounds                                                         20                16
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                                                       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 thera­
         peutic 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 arc to be taken not to apply to :
    ( a) Aqueous distillates and aqueous solutions of essential oils , suitable for medicinal uses (heading No 33.05) ;
    (b) Dentifrices of all kinds , including those having therapeutic or prophylactic properties , which are to be con­
         sidered 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 1 / 156                        Official Journal of the European Communities                                     1.1.73
                                                                                                   Rate of Duty
   Heading
   number                                          Description                             autonomous      conventional
                                                                                               •/»               •/o
      1                                                2                                        3                 4
   30.01     Organo-therapeutic glands or other organs, dried, whether or not
             powdered; organo-therapeutic extracts of glands or other organs or of
             their secretions ; other animal substances prepared for therapeutic or
             prophylactic uses, not elsewhere specified or included :
             A. Glands or other organs, dried :
                   I. Powdered                                                                 10                8
                 II . Not powdered                                                              8               6,4
             B. Other                                                                          11               8,8
   30.02     Antisera ; microbial vaccines, toxins, microbial cultures (including ferments
             but excluding yeasts) and similar products :
             A. Antisera and vaccines                                                          15              9,6
             B. Microbial cultures                                                             17              13,6
              C. Other                                                                         14             11,2
    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             20,3
                 II . Other :
                       a) Containing penicillin, streptomycin or their derivatives :
                           1 . Containing penicillin or its derivatives                        17              13,2
                           2.  Other                                                           17             11,2
                       b ) Other                                                               15              7,8
             B. Put up in forms or in packings of a kind sold by retail :
                   I. Containing iodine or iodine compounds                                    34             23,8
                  II . Other :
                       a) Containing penicillin, streptomycin or their derivatives             22             17,6
                       b ) Other                                                               20             10,4
    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              11,2
    30.05    Other pharmaceutical goods                                                        15               12
 ---pagebreak---  1.1.73                                Official Journal of the European Communities                          No L 1 / 157
                                                        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 :
            ( 1 ) Sodium nitrate containing not more than 16-3% by weight of nitrogen ;
            (2) Ammonium nitrate, whether or not pure ;
            (3 ) Ammonium sulphonitrate, whether or not pure ;
            (4) Ammonium sulphate, whether or not pure ;
            (5) Calcium nitrate containing not more than 16% by weight of nitrogen ;
            (6) Calcium nitrate-magnesium nitrate, whether or not pure ;
            (7) Calcium cyanamide containing not more than 25% by weight of nitrogen , whether or not treated with
                  oil ;
            ( 8 ) 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 sub-paragraphs 1 (A) (2) or ( 8 ) 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 :
           ( 1 ) Basic slag ;
           (2) Disintegrated (calcined) calcium phosphates (thermophosphates and fused phosphates ) and calcined
                  natural aluminium calcium phosphates ;
           (3 ) Superphosphates (single, double or triple) ;
           (4) 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 :
          ( 1 ) Crude natural potassium salts (for example, carnallite, kainite and sylvinite) ;
          (2) Crude potassium salts obtained by the treatment of residues of beet molasses ;
          (3 ) Potassium chloride, whether or not pure, except as provided in Note 6 (c) below ;
          (4) Potassium sulphate containing not more than 52% by weight of K90 ;
          (5) Magnesium sulphate-potassium sulphate containing not more than 30% by weight of K„0 .
 ---pagebreak--- No L 1 / 158                                   Official Journal of the European Communities                                           1 . 1.73
       (B ) Fertilisers consisting of any of the goods described in (A) above , but without quantitative criteria , mixed
              together .
4. Monoammonium and diammonium orthophosphates , whether or not pure, and mixtures thereof, arc 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
         number                                                  Description                               autonomous       conventional
                                                                                                                •/.               °/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               12,8
                        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                2,4
         31.04          Mineral or chemical fertilisers , potassici
                        A. Mentioned in Note 3 ( A ) to this Chapter                                          Free              Free
                        B. Mentioned in Note 3 ( B ) to this Chapter                                             3               2,4
         31.05          Other fertilisers ; goods of the present Chapter in tablets, lozenges and
                        similar prepared forms or in packings of a gross weight not exceeding
                        10 kg :
                        A. Other fertilisers :
                             1 . 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---  1.1.73                                        Official Journal of the European Communities                                 No L 1 / 159
                                                                                                                   Rate of Duty
       Heading
       number                                                    Description                              autonomous       conventional
                                                                                                               Vo
                                                                                                               »/»               o/o
           1                                                         2                                          3                 4
       31.05           A. II . Containing the two fertilising substances : nitrogen and phosphorus :
    Ccontinued)                 a) Ammonium phosphates                                                         7                6,6
                                b) Containing phosphates and nitrates                                          7                6,6
                                c) Other :
                                    1 . With a nitrogen content exceeding 10°/» by weight                     10                 8
                                    2.  Other                                                                  7                4,8
                           III . Containing the two fertilising substances : nitrogen and potassium :
                                a) Natural potassic sodium nitrate, consisting of a natural mixture
                                    of sodium nitrate and potassium nitrate (the proportion of the
                                    latter element may be as high as 44°/o), of a total nitrogen
                                    content not exceeding 16.3% by weight (a)                                 10               Free
                                b ) Other:
                                    1 . With a nitrogen content exceeding 10% by weight                       10                 8
                                    2.  Other                                                                  7                4,8
                          IV . Other :
                                a ) With a nitrogen content exceeding 10°/o by weight                         10                 8
                                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 1 / 160                                 Official Journal of the European Communities                                                             1.1.73
                                                                   CHAPTER 32
              TANNING AND DYEING EXTRACTS ; TANNINS AND THEIR DERIVATIVES ; DYES, COLOURS,
                              PAINTS AND VARNISHES ; PUTTY, FILLERS AND STOPPINGS ; INKS
Notes
1 . This Chapter does not cover :
      (a) Separate chemically defined elements and compounds (except those falling within heading No 32.04 or
          32.05 , inorganic products of a kind used as luminophores (heading No 32.07), and also dyes or other colouring
          matter in forms or packings of a kind sold by retail falling within heading No 32.09) ; or
      (b) Tannates and other tanning derivatives of products falling within headings Nos 29.38 to 29.42 , 29.44 or
          35.01 to 35.04 .
2. Heading No 32.05 is to be taken to include mixtures of stabilised diazonium salts and coupling compounds for
      the production of insoluble azoic dyestuffs on the fibre .
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 of precious metal), or pigment, agglomerated
          with glue, gelatin or other binder ; or
      (b) Metal (for example , gold or aluminium) or pigment, deposited on paper, artificial plastic material or other
          support .
                                                                                                                                    Rate of Duty
       Heading
       number                                                  Description                                                 autonomous        conventional
                                                                                                                                •/.               •/«
          1                                                         2                                                            3                 4
       32.01          Tanning extracts of vegetable origin :
                      A. Of wattle        (mimosa)                                                                             10                 9
                      B. Of quebracho                                                                                         Free               Free
                      C. Of sumach , of vallonia, of oak or of chestnut                                                         9                 —
                      D. Other                                                                                                   9              8 (a)
( a) Duty rate reduced to 4% in respect of eucalyptus tanning extracts , within the limits of an annual tariff quota of 250 metric tons to be granted by the
     competent authorities of the E.C.
 ---pagebreak--- 1.1.73                             Official Journal of the European Communities                           No L. 1 / 161
                                                                                                  Rate of Duty
    Heading
     number                                     Description                               autonomous      conventional
                                                                                              •/»               %
       1                                            2                                          3                4
     32.02  Tannins (tannic acids), including water-extracted gall-nut tannin, and their
            salts, ethers, esters and other derivatives                                       10                8
     32.03  Synthetic organic tanning substances, and inorganic tanning substances;
             tanning preparations, whether or not containing natural tanning ma­
            terials ; enzymatic preparations for pre-tanning (for example, of enzymatic,
            pancreatic or bacterial origin)                                                   10                8
     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              4,8
                III . Litmus                                                                   3              2,4
                IV . Other                                                                     9              5,6
            B. Colouring matter of animal origin                                              10                8
     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               14
            C. Synthetic organic products of a kind used as luminophores                      19              16,8
            D. Products of the kind known as optical bleaching agents, substantive
                to the fibre                                                                  17              9,5
            E. Natural indigo                                                                  9               8,4
     32.06  Colour lakes                                                                      16               14
     32.07  Other colouring matter; inorganic products of a kind used as luminophores :
            A. Other colouring matter:
                  I. Mineral blacks, not elsewhere specified or included                       9               7,2
                 II. Soluble Vandyke brown and similar products                                9               7,2
                III. Pigments with a basis of zinc sulphide (lithopone and the like) ....     12               9,6
                IV. Pigments with a basis of titanium oxide                                   15               9,6
                 V. Pigments with a basis of lead, barium, zinc or strontium chromâtes :
                      a) Molybdenum red                                                       11               8,8
                      b ) Other                                                               17              13,6
                VI . Other :
                      a ) Magnetite                                                          Free               7
                      b) Other                                                                14              11,2
 ---pagebreak--- No L 1 / 162                       Official Journal of the European Communities                                         1.1.73
                                                                                                      Rate of Duty
    Heading
    number                                         Description                                autonomous      conventional
                                                                                                  •/»               •lo
       1                                                2                                          3                 4
    32.07    B. Preparations mentioned in Note 3 to this Chapter                                  16              12,8
 (continued) C. Inorganic products of a kind used as luminophores                                 12                 8
    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                12
             B. Vitrifiable enamels and glazes                                                    16              10,4
             C. Liquid lustres and similar products ; engobes (slips)                             13                 8
             D. Glass frit and other glass, in the form of powder, granules or flakes . . . .      8               4,8
     32.09   Varnishes and lacquers ; distempers ; prepared water pigments of the kind
             used for finishing leather; paints and enamels ; pigments in linseed oil,
             white spirit, spirits of turpentine, varnish or other paint or enamel media ;
             stamping foils ; dyes or other colouring matter in forms or packings of
             a kind sold by retail :
             A. Varnishes and lacquers ; distempers ; prepared water pigments of the
                 kind used for finishing leather; paints and enamels ; pigments in linseed
                 oil , white spirit, spirits of turpentine, varnish or other paint or enamel
                 media :
                   1 . Pearl essence                                                              16               12,8
                  II . Other                                                                      19                12
             B. Stamping foils                                                                    17               11,2
             C. Dyes or other colouring matter in forms or packings of a kind sold
                 by retail                                                                        16               12,8
     32.10   Artists ', students ' and signboard painters ' colours, modifying tints, amuse­
             ment 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               14,4
     32.11   Prepared driers                                                                       17              11,2
     32.12   Glaziers' putty ; grafting putty; painters' fillings ; non-refractory surfacing
             preparations ; stopping, sealing and similar mastics, including resin mastics
             and cements                                                                          11                7,2
     32.13    Writing ink, printing ink and other inks :
              A. Writing or drawing ink                                                            15               12
             B. Printing ink                                                                       18              11,2
             C. Other inks                                                                         16              12,8
 ---pagebreak---  1.1.73                                   Official Journal of the European Communities                           No L 1 / 163
                                                            CHAPTER 33
             ESSENTIAL OILS AND RESINOIDS ; PERFUMERY, COSMETICS AND 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 . 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 those of heading No 33.05), suitable for use as perfumery,
          cosmetics, or toilet preparations or as room deodorisers, put up in packings of a kind sold by retail for such
          use .
                                                                                                        Rate of Duty
      Heading                                                                                                   conventional
       number                                           Description                            autonomous
                                                                                                    °/o               °/o
          1                                                 2                                        3                 4
       33.01        Essential oils (terpeneless or not); concretes and absolutes ; resinoids :
                   A. Essential oils, not terpeneless :
                         I. Of citrus fruit                                                         12               11
                        II . Other :
                             a) Geranium, clove, niaouli and ylang-ylang oils                        5               3,2
                             b) Other                                                              Free                (a)
                   B. Essential oils , terpeneless :
                         I. Of citrus fruit                                                         12                12
                        II . Other                                                                  10               6,4
                   C. Resinoids                                                                     7                5,6
       33.02       Terpenic by-products of the deterpenation of essential oils                      10               6,4
       33.03       Concentrates of essential oils in fats, in fixed oils , or in waxes or the
                   like, obtained by cold absorption or by maceration                               9                7,2
       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                8
(a) See Annex .
 ---pagebreak--- No L 1 / 164                    Official Journal of the European Communities                                     1.1.73
                                                                                                 Rate of Duty
   Heading                                                                                                conventional
   number                                     Description                                autonomous
                                                                                              Vo               %
       t                                           2                                           3               4
    33.05    Aqueous distillates and aqueous solutions of essential oils, including such
             products suitable for medicinal uses                                            12               9,6
    33.06    Perfumery, cosmetics and toilet preparations :
             A. Shaving creams                                                               20               12,8
             B. Other                                                                        18               11,2
 ---pagebreak--- 1.1.73                               Official Journal of the European Communities                               No L 1 / 165
                                                       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 classi­
    fied 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) Separate animal waxes and separate vegetable waxes , merely coloured .
                                                                                                       Rate of Duty
     Heading
      number                                       Description                                 autonomous      conventional
                                                                                                    Vo              •/»
         1                                             2                                            3                4
      34.01       Soap; organic surface-active products and preparations for use as soap,
                  in the form of bars, cakes or moulded pieces or shapes, whether or not
                  combined with soap                                                               19               12
      34.02       Organic surface-active agents; surface-active preparations and washing
                  preparations, whether or not containing soap                                     17               12
 ---pagebreak--- No L 1 / 166                      Official Journal of the European Communities                                      1.1.73
                                                                                                  Rate of Duty
   Heading
   number                                       Description                              autonomous       conventional
                                                                                              «/»               •/«
      1                                              2                                         3                 4
    34.03    Lubricating preparations, and preparations of a kind used for oil or
             grease treatment of textiles, leather or other materials, but not including
             preparations containing 70°/o or more by weight of petroleum oils or of
             oils obtained from bituminous minerals :
             A. Containing petroleum oils or oils obtained from bituminous minerals . .      10                6,4
             B. Other                                                                        10                6,4
    34.04    Artificial waxes (including water-soluble waxes); prepared waxes, not
             emulsified or containing solvents                                                12                 8
    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               9,6
    34.06    Candles , tapers , night-lights and the like                                     16              12,8
    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              10,4
 ---pagebreak---   1.1.73                                         Official Journal of the European Communities                                            NoL 1 / 167
                                                                     CHAPTER 35
                                                     ALBUMINOIDAL SUBSTANCES ; GLUES
Notes
 1 . This Chapter does not cover :
      (a) Protein substances put up as medicaments ( heading No 30.03 ) ; or
      ( b) Gelatin postcards and other 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                                                                                                                          conventional
        number                                                   Description                                           autonomous
                                                                                                                            »/»              °/o
           1                                                         2                                                       3                4
        35.01             Casein , caseinates and other casein derivatives ; casein glues :
                         A. Casein :
                               I. For the manufacture of regenerated textile fibres (a)                                     2                 2
                              II . For industrial uses other than the manufacture of foodstuffs or
                                   fodder    (a)                                                                            6                 5
                             III . Other                                                                                   14                —
                        B. Casein glues                                                                                    13                —
                         C. Other                                                                                          10                10
        35.02            Albumins , albuminates and other albumin derivatives :
                          A. Albumins :
                               I. Unfit, or to be rendered unfit, for human consumption ( b)                              Free              Free
                              II . Other:
                                   a ) Ovalbumin and lactalbumin :
                                       1 . Dried ( for example, in sheets, scales, flakes, powder)                       10 (c)                -
                                       2.  Other                                                                         10 (c)              —
                                   b ) Other                                                                               10                —
                         B. Albuminates and other albumin derivatives                                                      12                12
( a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
( b) Entry under this subheading of albumins to be rendered unfit for human consumption is subject to conditions to be determined by the com­
     petent authorities .
(c) The ad valorem duty is substituted by a specific tax established in accordance with the provisions of Regulation No 170/67/ CEE of the Council,
 ---pagebreak--- No L 1 / 168                      Official Journal of the European Communities                                      1.1.73
                                                                                                  Rate of Duty
   Heading
   number                                       Description                              autonomous       conventional
                                                                                              »/a               »/»
      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                 8
             B. Other                                                                         15               12
    35.04    Peptones and other protein substances and their derivatives; hide powder,
             whether or not chromed                                                           12                 8
    35.05    Dextrins and dextrin glues ; soluble or roasted starches ; starch glues :
             A. Dextrins ; soluble or roasted starches                                       23,9               14
                                                                                            + vc             + vc
             B. Glues made from dextrin or from starch, containing by weight of
                 those materials :
                   I. Less than 25%                                                          16,3          13 + vc
                                                                                            + vc          with a max.
                                                                                                             of 18
                  II . 25% or more but less than 55%                                         16,3          13 + vc
                                                                                            + vc          with a max.
                                                                                                             of 18
                 III . 55% or more but less than 80%                                         16,3          13 + vc
                                                                                            + vc          with a max.
                                                                                                             of 18
                 IV . 80%    or  more                                                        16,3          13 + vc
                                                                                            + vc          with 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               8,8
                       b) Other                                                               19               15,2
                  II. Other glues                                                             16               12,8
             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               15,2
 ---pagebreak--- 1.1.73                               Official Journal of the European Communities                                No L 1 / 169
                                                       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. Heading No 36.08 is to be taken to apply only to :
    (a) Metaldehyde, hexamethylenetetramine and similar substances , put up in forms (for example, tablets, sticks
        or similar forms) for use as fuels ; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi­
        solid form ;
    (b) Liquid fuels (for example, petrol) of a kind used in mechanical lighters , in containers of a capacity not
        exceeding 300 cm3 ; and
    (c) Resin torches, firelighters and the like .
                                                                                                        Rate of Duty
     Heading                                       Description                                 autonomous       conventional
     number
                                                                                                    °/o               •/o
        1                                               2                                            3                 4
     36.01       Propellent powders :
                 A. Black powder (gun powder)                                                       8                6,4
                  B. Other                                                                         11                8,8
     36.02       Prepared explosives, other than propellent powders                                16               12,8
     36.03       Mining, blasting and safety fuses                                                 15                9,6
     36.04       Percussion and detonating caps ; igniters; detonators                             24               19,2
     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               10,4
                 B. Other                                                                          18               11,2
     36.06       Matches (excluding Bengal matches)                                                14               11,2
     36.07       Ferro-cerium and other pyrophoric alloys in all forms                             15                9,6
     36.08       Other combustible preparations and products                                       19               15,2
 ---pagebreak--- No L 1 / 170                              Official Journal of the European Communities                                       1.1.73
                                                           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 I) shall be taken to apply to films of a length of less than 330m ,
    and depicting current events of a political, sporting, military, scientific, literary, folkloric, touristic, society
    etc ., nature .
                                                                                                            Rate of Duty
      Heading                                          Description                                  autonomous      conventional
       number
                                                                                                         %               •/o
          1                                                2                                             3                4
       37.01        Photographic plates and film in the flat, sensitised, unexposed, of any
                    material other than paper, paperboard or cloth                                      21              13,6
       37.02        Film in rolls, sensitised, unexposed, perforated or not                             20              12,8
       37.03        Sensitised paper, paperboard and cloth, unexposed or exposed but not
                    developed                                                                           23              14,4
       37.04        Sensitised plates and film, exposed but not developed, negative or positive :
                    A. Cinematograph film :
                          I. Negatives ; intermediate positives                                        Free            Free
                         II . Other positives                                                     2,35 UA per      1,52 UA per
                                                                                                   100 metres       100 metres
                    B. Other                                                                           Free            Free
       37.05        Plates, unperforated film and perforated film (other than cinematograph
                    film), exposed and developed, negative or positive:
                    A. Microfilm                                                                         5               4
                    B. Other                                                                            12               8
 ---pagebreak---  1.1.73                                   Official Journal of the European Communities                     No L 1 / 171
                                                                                                  Rate of Duty
      Heading                                          Description                        autonomous      conventional
       number
                                                                                               %                %
          1                                                2                                   3                4
       37.06       Cinematograph film, exposed and developed, consisting only of sound
                   track , negative or positive                                              Free              (a)
       37.07       Other cinematograph film, exposed and developed, whether or not
                   incorporating sound track, negative or positive :
                   A. Negatives ; intermediate positives                                     Free            Free
                   B. Other positives :
                         I. Newsreels                                                   2,25 UA per      1,57 UA per
                                                                                         100 metres       100 metres
                        II . Other, of a width of :
                             a ) Less than 10 mm                                        0,50 UA per 0,32 UA per
                                                                                         100 metres       100 metres
                             b ) 10 mm or more, but less than 34 mm                     3,50 UA per 2,80 UA per
                                                                                         100 metres       100 metres
                             c ) 34 mm or more, but less than 54 mm                      5 UA per        3,20 UA per
                                                                                         100 metres       100 metres
                             d ) 54 mm or more                                           5 UA per          4 UA per
                                                                                         100 metres       100 metres
       37.08       Chemical products and flash light materials, of a kind and in a form
                   suitable for use in photography                                            15              9,6
(a) See Annex II .
 ---pagebreak--- No L 1 / 172                           Official Journal of the European Communities                                     1.1.73
                                                         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 :
        (!) Artificial graphite (heading No 38.01 ) ;
        (2) Disinfectants , insecticides , fungicides, weed-killers, anti-sprouting products, rat poisons 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), 2 (c), 2 (d) or 2 (f) below .
    (b) Mixtures of chemicals and foodstuffs of a kind used in the preparation of human foodstuffs (generally,
        heading No 21.07).
    (c) Medicaments (heading No 30.03).
2. Heading No 38.19 is to be taken to include the following goods which are to be taken not to fall within any
    other heading of the Tariff :
    (a) Cultured crystals (other than optical elements) weighing not less than 2,5 g each, of magnesium oxide or
        of the halides of the alkali or of the alkaline-earth metals ;
    (b) Fusel oil ;
    (c) Ink removers put up in packings for sale by retail ;
    (d) Stencil correctors put up in packings for sale by retail ;
    (e) Ceramic firing testers, fusible (for example, Seger cones) ;
    (f) Plasters specially prepared for use in dentistry ; and
    (g) Chemical elements of Chapter 28 (for example, silicon and selenium) doped for use in electronics , in the
        form of discs , wafers or similar forms, polished or not, whether or not coated with a uniform epitaxial layer.
                                                                                                      Rate of Duty
     Heading                                          Description                             autonomous      conventional
     number
                                                                                                   'U               •/o
        1                                                  2                                        3                4
     38.01        Artificial graphite; colloidal graphite, other than suspensions in oil:
                  A. Artificial graphite :
                       I. In immediate packings of a net capacity of 1 kg or less                 10               6,4
                       II. Other                                                                   6               4,6
                  B. Natural or artificial colloidal graphite                                      9               5,6
     38.02        Animal black (for example, bone black and ivory black), including spent
                   animal black                                                                    7               5,6
 ---pagebreak--- 1.1.73                           Official Journal of the European Communities                             No L 1 / 173
                                                                                                 Rate of Duty
    Heading                                   Description                                autonomous      conventional
     number
                                                                                             •/.               •/.
        1                                         2                                           3                 4
     38.03  Activated carbon (decolourising, depolarising or adsorbent); activated
            diatomite, activated clay, activated bauxite and other activated natural
            mineral products :
            A. Activated     carbon                                                          16              10,4
            B. Other                                                                         14               8,8
     38.04  Ammoniacal gas        liquors  and sp'ent oxide produced in coal gas
            purification                                                                      4               3,2
     38.05  Tall oil :
            A. Crude                                                                          4             Free
            B. Other                                                                          7               5,6
     38.06  Concentrated sulphite lye                                                         9               7,2
     38.07  Spirits of turpentine (gum, wood and sulphate) and other terpenic solvents
            produced by the distillation or other treatment of coniferous woods ;
             crude dipentene ; sulphite turpentine ; pine oil (excluding 'pine oils' not
            rich in terpineol):
            A. Spirits of turpentine                                                          5                4
            B. Sulphate turpentine; crude dipentene                                           7                4
            C. Other                                                                          7               4,8
     38.08  Rosin and resin acids, and derivatives thereof other than ester gums
            included in heading No 39.05 ; rosin spirit and rosin oils ;
            A. Rosin, including 'brais résineux'                                              6                5
            B. Rosin spirits and rosin oils                                                   7               4,8
             C. Other                                                                        10               6,4
     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:
            A. Wood      tar                                                                  4               2,4
            B. Wood naphtha                                                                  16              12,8
            C. Other                                                                          8               6,4
     38.10  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                                                                 8               6,4
 ---pagebreak--- No L 1 / 174                        Official Journal of the European Communities                                        1.1.73
                                                                                                      Kate of Duty
   Heading                                        Description                                autonomous       conventional
   number
                                                                                                  °/o               •/«
       1                                               2                                          3                  4
    38.11    Disinfectants, insecticides, fungicides, weed-killers, anti-sprouting products,
             rat poisons and similar products, put up in forms or packings for sale by
             retail or as preparations or as articles (for example, sulphur-treated bands,
             wicks and candles, fly-papers):
             A. Sulphur put up in forms for sale by retail or in immediate packings
                 of a net capacity of 1 kg or less                                                9                7,2
             B. Preparations based on copper compounds                                            8                6,4
             C. Other                                                                            15                9,6
   38.12     Prepared glazings, prepared dressings and prepared mordants, of a kind
             used in the textile, paper, leather or like industries :
             A. Prepared glazings and prepared dressings :
                   I. With a basis of amylaceous substances, containing by weight of
                       those substances :
                       a ) Less than 55%                                                        18,8          13 + vc
                                                                                               + vc          with a max.
                                                                                                                of 20
                       b ) 55% or more but less than 70%                                        18,8          13 + vc
                                                                                               + vc          with a max.
                                                                                                                 of 20
                       c ) 70% or more but less than 83%                                        18,8          13 -j- vc
                                                                                               + vc          with a max.
                                                                                                                of 20
                       d ) 83% or more                                                          18,8          13 + vc
                                                                                               + vc          with a max.
                                                                                                                of 20
                  II . Other                                                                     14                8,8
             B. Prepared mordants                                                                14               11,2
   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               11 ,2
             B. Preparations of a kind used as cores or coatings for welding electrodes
                 and rods                                                                         9                5,6
             C. Other                                                                            9               . 7,2
 ---pagebreak--- 1.1.73                              Official Journal of the European Communities                              No L 1 / 175
                                                                                                      Rate of Duty
    Heading                                       Description                                  autonomous     conventional
                                                                                                    %               %
        1                                             2                                             3               4
     38.14  Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity
            improvers, anti-corrosive preparations and similar prepared additives for
            mineral oils :
            A. Anti-knock preparations based on tetraethyl-lead ('ethyl fluid ')                   19             15,8
            B. Other :
                   I. For lubricants :
                       a ) Containing petroleum oils or oils obtained from bituminous
                           minerals                                                                13               8
                       b ) Other                                                                   16             10,4
                  11 . Anti-knock preparations based on tetramethyl-lead , on ethylmethyl­
                       lead or on mixtures of tetraethyl-lead and tetramethyl-lead                 17             11,8
                 III . Other                                                                       17             11,2
     38.15  Prepared rubber accelerators                                                           16             10,4
     38.16  Prepared culture media for development of micro-organisms                              11             7,2
     38.17  Preparations and charges for fire-extinguishers ; charged fire-extinguishing
            grenades                                                                               15              12
     38.18  Composite solvents and thinners for varnishes and similar products                     18             11,2
     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             5,6
            B. Naphthenic acids                                                                     6               4
            C. "Water-insoluble salts of naphthenic acids ; esters of naphthenic acids . . . .     12               8
            D. Petroleum sulphonates, excluding petroleum sulphonafts of alkali
                 metals , of ammonium or of ethanolamines ; thiophenated sulphonic
                 acids of oils obtained from bituminous minerals , and their salts                 14              8,8
            F. Mixed alkylbenzenes and mixed alkylnaphthalenes                                     13             10,4
            F. Ion exchangers :
                   I. Based on sulphonated carbon , or of natural mineral substances . . . .        9             7,2
                  II . Other                                                                       14            11,2
            G. Catalysts                                                                           14             11,2
            FI . Getters for vacuum tubes                                                          12             9,6
            IJ. Non-agglomerated mixtures of metal carbides                                        12               8
 ---pagebreak--- No L 1 / 176                   Official Journal of the European Communities                                         1.1.73
                                                                                                   Rate of Duty
   Heading                                    Description                                 autonomous       conventional
    number
                                                                                               •/»               «h
       1                                           2                                           3                 4
    38.19    K. Refractory cements, mortars and similar compositions                           4                3,2
 (continued) L. Alkaline iron oxide for the purification of gas                                9                7,2
             M. Carbonaceous pastes for electrodes                                            10                 8
             N. Accumulator    compounds     based     on cadmium     oxide   or   nickel
                hydroxide                                                                     15                12
             O. Carbon (other than that falling within subheading 38.01 A in metal­
                graphite or other compounds, in the form of small plates, bars or other
                semi-manufactures                                                              6                4,8
             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               12,8
             Q. Foundry core binders based on synthetic resins                                18               12,8
             R. Anti-rust preparations containing amines as active elements                   18               12,8
             S. Chemical elements referred to in Note 2 (g) to this Chapter                    9               14,4
             T. Other                                                                         18               14,4
 ---pagebreak--- 1.1.73                                Official Journal of the European Communities                            No L 1 / 177
                                                        SECTION VU
                       ARTIFICIAL RESINS AND PLASTIC MATERIALS, CELLULOSE ESTERS
                                 AND ETHERS, AND ARTICLES THEREOF ; RUBBER,
                             SYNTHETIC RUBBER, FACTICE, AND ARTICLES THEREOF
                                                       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 , fans 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 ;
    (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 .
 ---pagebreak--- No L 1 / 178                              Official Journal of the European Communities                                        1.1.73
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 C 1 is to be taken to include polyethylene slightly modified by small quantities of other olefins.
                                                                                                            Rate of Duty
     Heading                                            Description                                 autonomous      conventional
      number
                                                                                                         'U               •/.
         1                                                  2                                             3                4
      39.01        Condensation, polycondensation and polyaddition products, whether or
                   not modified or polymerised, and whether or not linear (for example,
                   pehnoplasts, aminoplasts, alkyds, polyallyl esters, and other unsaturated
                   polyesters, silicones):
                   A. Ion exchangers                                                                    19                12
                   B. Adhesive strips of a width not exceeding 10 cm, the coating of which
                       consists of unvulcanised natural or synthetic rubber                             16              10,4
                   C. Other :
                         I. Phenoplasts :
                             a) In one of the forms mentioned in Note 3 ( a ) and ( b ) to this
                                 Chapter                                                                 15               12
                             b ) In other forms                                                          17              12,8
                        II. Aminoplasts :
                             a ) In one of the forms mentioned in Note 3 ( a ) and ( b ) to this
                                  Chapter                                                                15               12
                             b ) In other forms                                                          17              13,6
                       III . Alkyds and other polyesters                                                20                16
                       IV. Polyamides                                                                   22               17,6 ,
                        V. Polyurethanes                                                                22               17,6
                       VI . Silicones                                                                   20               17,6
                      VII . Other                                                                       20               14,4
       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               14,4
                   B. Adhesive strips of a width not exceeding 10 cm, the coating of which
                       consists of unvulcanised natural or synthetic rubber                              16              10,4
 ---pagebreak--- 1.1.73                                Official Journal of the European Communities                            No L 1 / 179
                                                                                                      Rate of Duty
    Heading                                         Description                              autonomous       conventional
     number
                                                                                                  •/.               '!>
        1                                                2                                         3                 4
     39.02    C. Other :
  (continued)      I. Polyethylene :
                        a) In one of the forms mentioned in Note 3 ( a) and ( b) to this
                            Chapter                                                              20                16
                        b) In other forms                                                        23               18,4
                  II.  Polytetrahaloethylenes                                                    23              14,4
                 III.  Polysulphohaloethylenes                                                   23               18,4
                 IV.   Polypropylene                                                             23               18,4
                  V.   Polyisobutylene                                                           23              18,4
                 VI.   Polystyrene and copolymers of styrene :
                        a) In one of the forms mentioned in Note 3 ( a) and ( b ) to this
                            Chapter                                                              20                16
                       b ) In other forms                                                        23              18,4
                  VII. Polyvinyl chloride :
                       a ) In one of the forms mentioned in Note 3 ( a) and ( b ) to this
                            Chapter                                                              20                16
                       b ) In other forms                                                        23              18,4
                 VIII . Polyvinylidene chloride, copolymers of vinylidene choloride with
                       vinyl chloride                                                            19              15,2
                 IX. Polyvinyl acetate                                                           19                12
                  X. Copolymers of vinyl chloride with vinyl acetate                             21              16,8
                 XI. Polyvinyl alcohols, acetals and ethers                                      21              13,6
                 XII. Acrylic polymers, methacrylic polymers and acrylo-methacrylic
                        copolymers                                                               21              16,8
                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              16,8
                       b ) In other forms                                                        23              18,4
     39.03    Regenerated cellulose; cellulose nitrate, cellulose acetate and other cel­
              lulose 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              10,4
              B. Other :
                   I. Regenerated cellulose :
                       a) Expanded , foam or sponge                                              22              17,6
                       b ) Other :
                            1 . Sheets, film or strip, coiled or not, of a thickness of less
                                than   0.75  mm                                                  23              18,4
                           2.   Other                                                            19                12
                       c) Waste and scrap                                                        J6              10,4
 ---pagebreak--- No L 1 / 180                        Official Journal of the European Communities                                       1.1.73
                                                                                                    Rate of Duty
   Heading                                         Description                             autonomous       conventional
    number
                                                                                                •/.               •/«,
       1                                                2                                        3                 4
    39.03    B. II . Cellulose nitrates :
 Ccontinued)         a) Not plasticised :
                          i.  Collodions and celloidin                                         20                 16
                          2.  Other                                                            12                9,6
                     b ) Plasticised :
                          1 . With camphor or otherwise (for example, celluloid):
                              aa) Film in rolls or in strips, for cinematography or
                                   photography                                                 15                 12
                              bb ) Other                                                       17               13,6
                          2. Waste and scrap                                                   14               11,2
                III . Cellulose acetates :
                      a) Not plasticised                                                       19               15,2
                      b) Plasticised :
                          1 . Products known as moulding powders                                15                12
                          2. Film in rolls or in strips, for cinematography or
                              photography                                                       13              10,4
                          3 . Sheets, film or strip, coiled or not, of a thickness of less
                              than    0.75  mm                                                  19               15,2
                          4.  Other :
                              aa) Waste and      scrap                                          14              11,2
                              bb ) Other                                                        17               13,6
                IV. Other cellulose esters :
                      a) Not plasticised                                                        18               11,2
                      b ) Plasticised :
                          1 . Products known as moulding powders                                15               9,6
                          2. Film in rolls or in strips for cinematography or
                              photography                                                       14               11,2
                          3 . Sheets, film or strip, coiled or not, of a thickness of less
                              than    0.75  mm                                                  20               12,8
                          4. Other:
                              aa) Waste and      scrap                                          14                8,8
                              bb) Other                                                         18               11,2
                 V. Cellulose ethers and other chemical derivatives of cellulose :
                      a) Not plasticised :
                          1 . Ethylcellulose                                                    15                12
                          2.  Other                                                             19               15,2
                      b) Plasticised :
                          1 . Waste and scrap                                                   16               12,8
                          2.  Other :
                              aa) Ethylcellulose                                                16               12,8
                              bb) Other                                                         20                16
                VI. Vulcanised fibre                                                            14                8,8
 ---pagebreak--- 1.1.73                            Official Journal of the European Communities                               No L 1 / 18 1
                                                                                                    Rate of Duty
    Heading                                     Description                                autonomous       conventional
     number
                                                                                                ♦/«               %
        1                                            2                                           3                 4
     39.04  Hardened proteins (for example, hardened casein and hardened gelatin) . .          10                 8
     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                8,8
            B. Other                                                                           17               11,2
     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                7,2
            B. Other                                                                           20                 16
     39.07  Articles of materials of the kinds described in headings Nos 39.01 to
            39.06 :
            A. Of regenerated cellulose                                                        23               18,4
            B. Of vulcanised fibre                                                              19                12
            C. Of hardened proteins                                                             18              11,2
            D. Of chemical derivatives of rubber                                                17              11,2
            E. Of other materials :
                  I. Spools, reels and similar supports for photographic and cinemato­
                      graphic film or for tapes, films and the like falling within heading
                      No  92.12                                                                 16                 8
                 II . Other                                                                    22                17,6
 ---pagebreak--- No L 1 / 182                          Official Journal of the European Communities                                    1.1.73
                                                        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 :
         — Weighing not more than 1,500 g/m2 ; or
         — Weighing more than 1,500 g/ m2 and containing more thaji 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 rub­
         ber, 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 substances such as plasticisers , fillers or reinforcing agents not necessary for the cross-linking), can pro­
         duce substances which, at a temperature between 18° and 29° C, will not break on being extended to three
 ---pagebreak--- 1.1.73                                   Official Journal of the European Communities                               No L 1 / 183
          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 cis-polyisoprene ( IR), polybutadiene (BR), polychlorobutadiene ( CR), polybutadiene­
          styrene (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 abovementioned products comply with the requirements concerning vulcanisation , elongation and recov­
          ery 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 thermosensitive 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 coagu­
          lation ; 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 5mm , 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 1 / 184                     Official Journal of the European Communities                                         1.1 . 73
                                                                                                    Rate of Duty
   Heading                                       Description                               autonomous       conventional
   number
                                                                                                •/«               •/o
       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                4
             B. Products modified by the incorporation of artificial plastic materials . .     10                 5
             C. Other                                                                         Free             Free
    40.03    Reclaimed    rubber                                                                3                 1
    40.04    Waste and parings of unhardened rubber; scrap of unhardened rubber, fit
              only for the recovery of rubber; powder obtained from waste or scrap of
             unhardened rubber                                                                Free             Free
                                    II . UNVULCANISED RUBBER
    40.05    Plates, sheets and strip, of unvulcanised natural or synthetic rubber, other
             than smoked sheets and crepe sheets of heading No 40.01 or 40.02;
             granules of unvulcanised natural or synthetic rubber compounded ready
             for vulcanisation; unvulcanised natural or synthetic rubber, compounded
             before or after coagulation either with carbon black (with or without the
             addition of mineral oil) or with silica (with or without the addition of
             mineral oil), in any form, of a kind known as masterbatch :
             A. Rubber compounded with carbon black or with silica (masterbatch) ....          6,5                3
             B. Granules of natural or synthetic rubber compounded ready for
                 vulcanisation                                                                 14                5,5
             C. Other                                                                          10                 4
   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                 7
             B. Other                                                                          14               5,5
 ---pagebreak--- 1.1.73                          Official Journal of the European Communities                           f No L 1 / 185
                                                                                                 Rate of Duty
    Heading                                   Description                                 autonomous     conventional
     number
                                                                                               %               •/«
       1                                          2                                            3                4
                     III. ARTICLES OF UNHARDENED VULCANISED RUBBER
     40.07  Vulcanised rubber thread and cord, whether or not textile covered, and
            textile thread covered or impregnated with vulcanised rubber:
            A. Vulcanised rubber thread and cord , whether or not textile covered . . . .     15               10
            B. Textile thread covered or impregnated with vulcanised rubber                   10               8
     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               9
                II . Other                                                                    17               7
            B. Rods and profile shapes                                                        15               6
     40.09  Piping and tubing, of unhardened vulcanised rubber                                18               7
     40.10  Transmission, conveyor or elevator belts or belting, of vulcanised
            rubber                                                                            15              10
     40.11  Rubber tyres, tyre cases, interchangeable tyre treads, inner tubes and tyre
            flaps, for wheels of all kinds :
            A. Solid or cushion tyres and interchangeable tyre treads                         19              7,5
            B. Other                                                                          20               9
     40.12  Hygienic and pharmaceutical articles (including teats), of unhardened
            vulcanised rubber, with or without fittings of hardened rubber                    20              10
     40.13  Articles of apparel and clothing accessories (including gloves), for all
            purposes, of unhardened vulcanised rubber:
            A. Gloves, including mittens                                                      20              8
            B. Articles of apparel and clothing accessories                                   20              10
     40.14  Other articles of unhardened vulcanised rubber :
            A. Of expanded , foam or sponge rubber                                            20               8
            B. Other                                                                          15               6
 ---pagebreak--- No L 1 / 186                    Official Journal of the European Communities                                       1.1.73
                                                                                                   Rate of Duty
   Heading                                    Description                                 autonomous       conventional
   number
                                                                                               °/o               %
      t                                            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                 4
             B. Scrap, waste and powder, of hardened rubber                                  Free             Free
    40.16    Articles of hardened rubber (ebonite and vulcanite)                              19                7,5
 ---pagebreak--- 1.1.73                                   Official Journal of the European Communities                                      No L 1 / 187
                                                          SECTION VIII
                                    RAW HIDES AND SKINS, LEATHER, FURSKINS
                 AND ARTICLES THEREOF ; SADDLERY AND HARNESS ; TRAVEL GOODS,
                             HANDBAGS AND SIMILAR CONTAINERS ; ARTICLES OF GUT
                                             (OTHER THAN SILK-WORM GUT)
                                                           CHAPTER 41
                             RAW HIDES AND SKINS ( OTHER THAN FURSKINS) AND LEATHER
Notes
1 . This Chapter does not cover :
    ( a) Parings or similar waste, of raw hides or skins (heading No 05.05 or 05.06) ;
    ( 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 classi­
         fied in heading No 41.01 , namely , raw hides or skins with the hair on , of bovine cattle (including buffalo),
         of equine animals , of sheep and lambs (except Persian, Astrakhan, Caracul and similar lambs , Indian ,
         Chinese, Mongolian and Tibetan lambs), of goats and kids (except Yemen, Mongolian and Tibetan goats
          and kids) , of swine (including peccary) , of reindeer, of chamois , of gazelle, of deer, of elk, of roebucks or of dogs.
2 . Throughout the Tariff the expression " composition leather" is to be taken to mean only substances of the kind
    referred to in heading No 41.10 .
                                                                                                                  Rate of Duty
     Heading                                          Description                                        autonomous       conventional
      number
                                                                                                              •/.              •/.
         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, 41.07 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
                   B. Other                                                                                   9                8
      41.03        Sheep and lamb skin leather, except leather falling within heading No
                   41.06, 41.07 or 41.08 :
                   A. Of Indian cross-bred sheep and goats, 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                                                 6                3
                         II . Other                                                                          10                5
 ---pagebreak--- No L 1 / 188                        Official Journal of the European Communities                                  1.1.73
                                                                                                 Rate of Duty
   Heading                                        Description                           autonomous       conventional
   number
                                                                                             •/o               'U
      1                                                2                                      3                 4
    41.04    Goat and kid skin leather, except leather falling within heading No
             41.06, 41.07 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                3,5
                  II . Other                                                                10                 5
    41.05    Other kinds of leather, except leather falling within heading No 41.06,
             41.07 or 41.08 :
             A. Of reptiles, not further prepared than vegetable tanned, whether or
                 not having undergone further preservative treatment with oil, but
                 obviously unsuitable for immediate use in the manufacture of leather      Free
                 articles                                                                                   Free
             B. Other :
                   I. Not further prepared than tanned                                       8                 4
                  II . Other                                                                 9                4,5
    41.06    Chamois-dressed leather                                                        10                  5
    41.07    Parchment-dressed leather                                                      10                 5
    41.08    Patent leather and imitation patent leather; metallised leather                12                  5
    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                  5
 ---pagebreak--- 1.1.73                                     Official Journal of the European Communities                             No L 1 / 189
                                                            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 92.09 or 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 betaken
    to apply, inter alia, to gloves (including sports gloves), aprons and other protective clothing, braces , belts ,
    bandoliers and wrist straps , including watch straps .
                                                                                                           Rate of Duty
      Heading                                            Description                              autonomous       conventional
      number
                                                                                                       •/.               •/«
          1                                                  2                                         3                  4
      42.01         Saddlery and harness, of any material (for example, saddles, harness,
                    collars, traces, knee-pads and boots), for any kind of animal                     18                 9
      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                15
                    B. Of other materials                                                             19                7,5
 ---pagebreak--- No L 1 / 190                         Official Journal of the European Communities                                   1.1.73
                                                                                                 Rate of Duty
   Heading                                         Description                          autonomous       conventional
   number
                                                                                             •/·                •/o
      1                                                 2                                    3                  4
    42.03    Articles of apparel and clothing accessories, of leather or of composition
             leather :
             Λ . Articles of apparel                                                        20                 8
             B. Gloves , including mittens and mitts :
                   I. Protective, for all trades                                            17                 13
                  11 . Special , for sports                                                 19                 11
                 III . Other                                                                19               10,5
             C. Other clothing accessories                                                  19                7,5
   42.04     Articles of leather or of composition leather of a kind used in machinery
             or mechanical appliances or for industrial purposes :
             A. Conveyor or transmission belts or belting                                   10                 5
             B. Other                                                                       13            '    8
   42.05     Other articles of leather or of composition leather                            17                 7
   42.06     Articles made from gut (other than silk-worm gut), from goldbeater's
             skin, from bladders or from tendons                                             8                 6
 ---pagebreak--- 1.1.73                                Official Journal of the European Communities                                 No L 1 / 191
                                                        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).
                                                                                                          Rate of Duty
     Heading                                         Description                               autonomous         conventional
     number
                                                                                                    °/o                 %>
        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                                                     'J                 4,5
                  B. Pieces or cuttings, of furskin, tanned or dressed, including heads, paws,
                      tails and the like (not being fabricated)                                   Free                 3,5
 ---pagebreak--- No L 1 / 192                       Official Journal of the European Communities                           1.1.73
                                                                                         Rate of Duty
   Heading                                       Description                    autonomous       conventional
   number
                                                                                     •/.              •/.
      1                                              2                               3                 4
   43.03     Articles of furskin :
             A. Of a kind commonly used in machinery or plant                       18                7
             B. Other                                                               24               9,5
   43.04     Artificial fur and articles made thereof                               22                9
 ---pagebreak---  1.1.73                                 Official Journal of the European Communities                         No L 1 / 193
                                                          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 insecticiclal , fungicidal or similar purposes
            (heading No 12.07);
      ( b) Wood of a kind used primarily in dyeing or in tanning (heading No 13.01 );
      (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) ;
      (!) 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 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 1 / 194                                Official Journal of the European Communities                                            1 . 1.73
                                                                                                                  Rate of Duty
     Heading                                                  Description                                autonomous       conventional
     number
                                                                                                              °/o               °/o
         1                                                         2                                           3                 4
      44.01          Fuel wood, on 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               6,5
      44.03          Wood in the rough, whether or not stripped of its bark or merely roughed
                     down :
                     A. Poles of conifcrous wood , injected or otherwise impregnated to any
                         degree, not less than 6 m nor more than 18 m in length and with
                         Λ circumference at the butt end of more than 45 cm but not more than
                         90   cm                                                                              8                  3
                     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                10
                     G. Other                                                                               Free              Free
      44.06          Wood paving blocks                                                                        6                 3
      44.07          Railway or tramway sleepers of wood :
                     A. Injected or otherwise impregnated to any degree                                       10                 5
                     B. Other       . ,                                                                        8                 3
      44.08          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
                     bee i cvlindrically sawn, not further prepared than sawn                                  7               3,5
      44.09
                     Hoopwood ; split poles ; piles, pickets and stakes of wood, pointed but not
                      sawn lengthwise; chipwood ; pulpwood in chips or particles ; wood
                      shavings of a kind suitable for use in the manufacture of vinegar or for
                     the clarification of liquids :
                     A. Pulpwood in chips or particles                                                       Free                4
                     B. Other                                                                                  8                 4
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak---  1.1.73                                        Official Journal of the European Communities                                 No L 1 / 195
                                                                                                                   Rate of Duty
       Heading                                                  Description                                autonomous      conventional
        number
                                                                                                                %                •/.
           1                                                         2                                          3                 4
        44.10          Wooden sticks, roughly trimmed but not turned, bent nor otherwise
                       worked, suitable for the manufacture of walking-sticks, whips, golf club
                       shafts, umbrella handles, tool handles or the like                                       7                3
        44.11          Drawn wood ; match splints ; wooden pegs or pins for footwear                            9                6
        44.12          Wood wool and wood flour                                                                10                5
        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                5
        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               7
                       B. Other                                                                                10                7
        44.15          Plywood , blockboard, laminboard , battenboard and similar laminated
                       wood products (including veneered panels and sheets); inlaid wood and
                       wood marquetry                                                                          15               13
        44.16          Cellular wood panels, whether or not faced with base metal                              10                5      ""
                                                                                                               10                4
        44.17           'Improved' wood, in sheets, blocks or the like
        44.18          Reconstituted wood, being wood shavings, wood chips, sawdust, wood
                       flour or other ligneous waste agglomerated with natural or artifical resins
                                                                                                               13               12
                       or other organic binding substances, in sheets, blocks or the like
        44.19          Wooden headings and mouldings, including moulded skirting and other
                       moulded boards                                                                          15               7,5
                                                                                                               15               7,5
        44.20          Wooden picture frames , photograph frames, mirror frames and the like
        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               12
                       B. Other                                                                                13               10
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- No I   1 196                     Official Journal of the European Communities                                       1.1.73
                                                                                                  Rate of Duty
   Heading                                      Description                              autonomous       conventional
    number
                                                                                              •/.               •/.
        1                                            2                                         3                4
     44.22   Casks, barrels, vats, tubs, buckets and other coopers' products and parts
             thereof, of wood, other than staves falling within heading No 44.08             14               5,5
     44.23   Builders ' carpentry and joinery (including prefabricated and sectional
             buildings and assembled parquet flooring panels):
             A. Shuttering for concrete constructional work                                  14                5,5
 ■
             B - Other                                                                       14                 7
     44.24   Household utensils of wood                                                      15               7,5
     44.25   Wooden tools , tool bodies, tool handles, broom and brush bodies and
             handles ; boot and shoe lasts and trees, of wood :
i
             A. Handies for articles of cutlery, forks and spoons ; brush bodies             16                6,5
i            B. Other                                                                        12                 6
     44.26   Spools, cops, bobbins, sewing thread reels and the like, of turned wood :
             A. Reels fo¡ sewing thread and the like                                          9                3,5
             B. Other                                                                        16                 8
     44.27   Standarvl 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 f ormally carried in the pocket, in the handbag or on the person;
             part? of the foregoing articles, of wood                                        18                 7
     44.28   Other articles of wood :
!
             A. Foundry moulding patterns                                                     7                3,5
             B. Blind rollers, whether or not fitted with springs                            14                6,5
             C. Other                                                                        14                 7
 ---pagebreak---   1.1.73                                       Official Journal of the European Communities                                No L 1 / 197
                                                                       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                                                 Description                               autonomous       conventional
         number
                                                                                                               •/.               'h
            1                                                        2                                          3                 4
         45.01         Natural cork, unworked, crushed, granulated or ground ; waste cork                      7                 3
         45.02         Natural cork in blocks, plates, sheets or strips (including cubes or square
                       slabs, cut to size for corks or stoppers)                                              12                 8
         45.03         Articles of natural cork                                                               20                16
         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                16
                       B. Other                                                                               20                16
(a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 1 / 198                           Official Journal of the European Communities                                      1.1.73
                                                            CHAPTER 46
             MANUFACTURES OF STRAW, OF ESPARTO AND OF OTHER PLAITING MATERIALS ;
                                             BASKETWARE AND WICKERWORK
Notes
1 . In this Chapter the expression "plaiting materials" includes straw, osier or willow, bamboos, rushes , reeds ,
    strips of wood , strips of vegetable fibre or bark, unspun textile fibres, monofil 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                                         Description                              autonomous       conventional
      number
                                                                                                   °/o               °/o
         1                                                 2                                        3                 4
      46.01       Plaits and similar products of plaiting materials, for all uses, whether or
                  not assembled into strips :
                  A. Of unspun vegetable materials                                                 3              Free
                  E. Other                                                                        13                6,5
      46.02       Plaiting materials bound together in parallel strands or woven, in sheet
                  form , including matting, mats and screens ; straw envelopes for bottles :
                  A. Coarse matting; straw envelopes for bottles ; screens and other coarse
                      articles used for packing or for protection                                  9                 5
                  B. Chinese mats and matting and similar mats and matting                        14                5,5
                  C. Other articles :
                        I. Of unspun vegetable materials :
                           a ) Not backed or lined with paper or fabric                            9                 6
                           b ) Backed or lined with paper or fabric                               14                5,5
                       II. Of strips of paper, whether or not mixed in any proportion with
                           vegetable materials                                                    14                5,5
                      III Of other plaiting materials                                             19                9,5
      46.03       Basketwork , wickerwork and other articles of plaiting materials, made
                  directly to shape ; articles made up from goods falling within heading
                  No 46.01 or 46.02 ; articles of loofah                                          18                10
 ---pagebreak--- 1.1.73                                         Official Journal of the European Communities                                 No L 1 / 199
                                                                     SECTION X
                                     PAPER-MAKING MATERIAL ; PAPER AND PAPERBOARD
                                                          AND ARTICLES THEREOF
                                                                        CHAPTER 47
                                                           PAPER-MAKING MATERIAL
                                                                                                                    Rate of Duty
        Heading                                                 Des jription                               autonomous       conventional
        number
                                                                                                                °/o              %
            L                                                         2                                          3                4
         47.01          Pulp derived by mechanical or chemical means from any fibrous vegetable
                        material ;
                        A. Wood pulp :
                              I. For the manufacture of regenerated textile fibres ( a )                      Free              Free
                             II . Other                                                                         6              3 ( b)
                        B. Other                                                                              Free              Free
         47.02          Waste paper and paperboard ; scrap articles of paper or of paperboard, fit
                        only for use in paper-making:
                        A. Was ce paper and paperboard :
                              1. Fit only for use in paper-making                                             Free              Free
                             II . Other :
                                  a) To be rendered fit only for use in paper-making (a)                      Free              Free
                                  b) Other                                                                      3                1,5
                        B. Scrap articles of paper or of paperboard, fit only for use in paper­
                            making                                                                            Free              Free
( a ) Entry under this subheading is subiect 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 :
      — 170,000 metric tons for mechanical wood pulp and semi-chemical wood pulp ;
      B. 1,935,000 metric tons for chemical wood pulp .
 ---pagebreak---  No L 1 /200                          Official Journal of the European Communities                            1 . 1.73
                                                        CHAPTER 48
               PAPER AND PAPERBOARD ; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
Notes
1 . This Chapter does not cover :
     ( a ) Stamping foils of heading No 32.09 ;
     ( b) Perfume and cosmetic papers ( heading No 33.06 ) ;
     (c) Soap papers ( heading No 34.01 ), paper impregnated or coated with detergent (heading No 34.02) and
           cellulose wadding impregnated with polishes , creams or similar preparations (heading No 34.05) ;
     (d) Paper or paperboard, sensitised ( heading No 37.03 ) ;
     (e) Paper-reinforced stratified artificial plastic sheeting (headings Nos 39.01 to 39.06), or vulcanised fibre
           (heading No 39.03 ), or articles of such materials ( heading No 39.07);
     (f) Goods falling within heading No 42.02 (for example, travel goods) ;
     (g) Articles falling within any heading in Chapter 46 ( manufactures of plaiting material) ;
     (h) Paper yarn or textile articles of paper yarn (Section XI) ;
    (ij ) Abrasive paper ( heading No 68.06) or paper-backed mica splittings (heading No 68.15 ) (paper coated with
           mica powder is , however, to be classified in heading No 48.07) ;
     (k) Metal foil backed with paper or paperboard (Section XV ) ;
     (1) Perforated paper or paperboard for musical instruments (heading No 92.10); or
    ( m) Goods falling within any heading in Chapter 97 (for example, toys, games and sports requisites) or Chapter
           98 (for example, buttons).
2. Subject to the provisions of Note 3 , headings Nos 48.01 and 48.02 are to be taken to include paper and paper­
    board 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. They do 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 48.02.
 ---pagebreak---  1.1.73                               Official Journal of the European Communities                          No L 1 /201
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 :
         B. Paper with one or with two margins , with or without guide marks ; or
         B. Paper without margins, surface-coloured or design-printed, coated or embossed , of a width not exceeding
            60 cm ;
     (b) Borders , friezes and corners of paper, of a kind used for wall or ceiling decoration.
6 . Heading No 48.15 is to be taken to apply, inter alia, to paper wool, paper strip (whether or not folded or coated)
    of a kind used for plaiting, and to toilet paper in rolls or packets, but not to the articles mentioned in Note 7.
7. Heading No 48.21 is to be taken to apply, inter alia, to cards for statistical machines , perforated paper and
    paperboard cards for Jacquard anci 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 regard­
    less of the printing appearing thereon .
Additional Note
For the purpose of subheading 48.01 A, the expression " newsprint'* shall be taken to apply to white paper or to
paper which has been slightly coloured in the pulp , the mechanical pulp content of which represents at least 70%
of the total fibre content, glazed to an extent not exceeding 130 seconds Bekk, unsized, weighing not less than 40
g/m2 and not more than 57 g/m2, with watermarks not less than 4 cm but not more than 10cm apart, imported
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, iveekly papers or other periodicals of heading No 49.02 , published at least ten times per year.
 ---pagebreak---   No L 1 /202                                   Official Journal of the European Communities                                               1.1.73
                                                                                                                         Rate of Duty
         Heading                                                 Description                                    autonomous       conventional
          number
                                                                                                                     °/o               °/o
             1                                                        2                                               3                 4
                                 I. PAPER AND PAPERBOARD, IN ROLLS OR IN SHEETS
          48.01          Paper and paperboard ( including cellulose wadding), machine-made, in
                         rolls or sheets :
                         A. Newsprint ( a )                                                                           7             7 ( b)
                         B. Cigarette paper                                                                          14                 7
                         C. Kratt paper and kraft board :
                               I. Paper for the manufacture of paper yarn ( a )                                       6                 3
                              IL Other                                                                               18                12
                         D. Paper weighing not more than 15 g/'m2 for use in stencil making ( a) . .                  6                5
                         E. Other                                                                                    18                12
         48.02           Hand made paper and paperboard                                                              15               7,5
         48.03          Parchment or greaseproof paper and paperboard , and imitations thereof,
                         and glazed transparent paper, in rolls or sheets                                           18                13
         48.04          Composite paper or paperboard (made by sticking flat layers together
                        with an adhesive), not surface-coated or impregnated, whether or not inter­
                        nally reinforced , in rolls or sheets                                                       18                13
         48.05          Paper and paperboard, corrugated ( with or without flat surface sheets ),
                        creped, crinkled, embossed or perforated , in rolls or sheets :
                        A. Paper and paperboard , corrugated                                                        21                14
                        B. Other                                                                                    18                13
         48.06          Paper and paperboard, ruled, lined or squared , but not otherwise printed ,
                        in rolls or sheets                                                                          20                13
         48.07          Paper and paperboard, impregnated, coated, surface-coloured, surface­
                        decorated or printed (not being merely ruled , lined or squared and not
                        constituting printed matter within Chapter 49), in rolls or sheets :
                        A. Coaled with mica powder                                                                  15                10
                        B. Onher                                                                              i     19                12
( a ) Entry under this subheading is sub|ect 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 625,000 metric tons .
 ---pagebreak--- 1.1.73                            Official Journal of the European Communities                               No L 1 /203
                                                                                                    Rate of Duty
    Heading                                     Description                                 autonomous      conventional
     number
                                                                                                 'U               •/o
       1                                            2                                             3                4
     48.08  Filter blocks, slabs and plates, of paper pulp                                      17               13
     48.09  Building board of wood pulp or of vegetable fibre, whether or not bonded
            with natural or artificial resins or with similar binders                           15               11
                   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               7,5
     48.11  Wallpaper and lincrusta ; window transparencies of paper                            19               13
     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               14
     48.13  Carbon and other copying papers (including duplicator stencils ) and
            transfer papers, cut to size, whether or not put up in boxes                        19               12
     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               15
     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               6,5
            B. Other                                                                            19               12
     48.16  Boxes, bags and other packing containers, of paper or paperboard                    20               15
     48.17  Box files, letter trays, storage boxes and similar articles, of paper or paper­
             board, of a kind commonly used in offices, shops and the like                      20               14
     48.18  Registers , exercise books , note books, memorandum blocks, order books ,
            receipt books, diaries, blotting-pads, binders (loose-leaf or other), file
            covers and other stationery of paper or paperboard ; sample and other
            albums and book covers, of paper or paperboard                                      21               15
     48.19  Paper or paperboard labels , whether or not printed or gummed                       20               14
 ---pagebreak--- No L 1 /204                     Official Journal of the European Communities                                     1.1 . 73
                                                                                               Rate of Duty
   Heading                                    Description                             autonomous       conventional
   number
                                                                                           'I,               •/«
      1                                           2                                         3                4
    48.20   Bobbins, spools, cops and similar supports of paper pulp, paper or paper­
            board (whether or not perforated or hardened)                                 19                14
    48.21   Other articles of paper pulp, paper, paperboard or cellulose wadding:
            A. Perforated paper and paperboard for Jacquard and similar machines . .      13                6,5
            B. (. .) the r                                                                19                14
 ---pagebreak--- 1.1.73                                 Official Journal of the European Communities                           No L 1 /205
                                                         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 ( Cnapter 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 one hundred years or other articles falling within
          any heading in Chapter 99.
2. Newspapers , journals ancl 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 . I feading 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 signatuies , 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 49.1 ] .
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--- No L 1 /206                     Official Journal of the European Communities                                         1.1.73
                                                                                                   Rate of Duty
   Heading                                     Description                                autonomous       conventional
   number
                                                                                               °/o               °/o
      1                                            2                                            3                 4
   49.01    Printed books, booklets, brochures, pamphlets and leaflets                       Free              Free
   49.02    Newspapers, journals and periodicals, whether or not illustrated                 Free              Free
    49.03   Children's picture books and painting books                                       15                 13
   49.04    Music , printed or in manuscript, whether or not bound or illustrated ....       Free             Free
   49.05    Maps and hydrographie and similar charts of all kinds, including atlases,
            wall maps and topographical plans, printed; printed globes (terrestrial or
            celestial):
            A. Printed globes ( terrestrial or celestial )                                    16                6,5
            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                 3
            B. Banknotes                                                                     Free             Free
            C. Oilier :
                 I. Signed and numbered                                                      Free             Free
              ' II . Other                                                                    15                7,5
   49.08    Transfers ( Decalcomanias )                                                       13                 8
   49.09    Picture postcards, Christmas and other picture greeting cards, printed by
            any process , with or without trimmings                                           15                11
   49.10    Calendars of any kind, of paper or paperboard, including calendar blocks          19                9,5
 ---pagebreak---   1.1.73                                        Official Journal of the European Communities                                 No L 1 /207
                                                                                                                    Rate of Duty
        Heading                                                  Description                               autonomous       conventional
         number
                                                                                                                °/o              »/o
            1                                                         2                                          3                4
         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                9
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 1 / 208                               Official Journal of the European Communities                                   1.1 .73
                                                              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, w adding, 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 ;
    Uj ) 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 glrrs 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 different textile
              materials are to be classified according to the following rules :
              (a) Goods containing more than 10% by weight of silk, noil or other waste silk or any combination thereof
                   are to be classified in Chapter 50, and , for the purposes of classification in that Chapter, as if consisting
                   wholly of that one of those materials which predominates in weight ;
              ( b) All other goods are to be classified as if consisting wholly of that one textile material which predominates
                   in weight over any other single textile material.
 ---pagebreak---  1.1.73                                   Official Journal of the European Communities                             No L 1 /209
      ( R) For the purposes of the above rules :
            ( a ) Metallised yarn shall be treated as a single textile material and its weight shall be taken as the aggregate
                  of the weight of the textile and metal components , and, for the classification of woven fabrics , metal
                  thread is to be regarded as a textile material ;
            ( b) Where a heading in question refers to goods of different textile materials (for example, silk and waste
                  silk or carded sheep's or lambs ' wool and combed sheep 's or lambs ' wool), all those materials shall be
                  treated as being one and the same ;
            ( c) Except as provided in (B) (a), the weight of constituents other than textile materials is not to be
                  included in the weight of the goods .
     ( C) The provisions of paragraphs (A) and (B ) above are to be applied also to the yarns referred to in Notes 3
           and 4 below .
3 . (A) For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple
           or cabled) of the following descriptions are to be treated as "twine, cordage, ropes and cables":
           ( a ) Of silk, noil or other waste silk, of a weight exceeding 2 g/m ( 18,000 denier) ;
           ( b) Of man-made fibres (including yarn of two or more monofil of Chapter 51 ), of a weight exceeding
                  1 g/ m ( 9,000 denier);
           (c) Of true hemp or flax :
                  — Polished or glazed , of which the length per kilogram, multiplied by the number of constituent strands,
                      is less than 7,000 m ;
                  — Not polished or glazed and of a weight exceeding 2 g/m ;
           (d ) Of coir, consistiting 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 5 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 or 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 :
                  — 200 g in the case of flax and ramie ;
                  — 85 g in the case of silk , noil or other waste silk, and man-made fibres (continuous) ; or
                  — 125 g in other cases ;
 ---pagebreak--- No L 1 /210                            Official Journal of the European Communities                                     1.1.73
           (b) In hanks or skeins of a weight not exceeding :
                — 85 g in the case of silk, noil or other waste silk, and man-made fibres (continuous) ; o r
                — 125 g in other cases ;
           (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 :
                — 85 g in the case of silk, noil or other waste silk, and man-made fibres (continuous ) ; or
                —■ 125 g in other cases .
    (B) Exceptions :
           (a) Single yarn of any textile material , except :
                — Single yarn of sheep's or lambs ' wool or of fine animal hair, unbleached ; and
                — Single yarn of sheep's or lambs' wool or of fine animal hair, bleached , dyed or printed , of a length
                   less than 2,000 m/kg ;
           ( b) Multiple or cabled yarn , unbleached :
                — Of silk, noil or other waste silk, however put up ; or
                — Of other textile material except sheep's or lambs' wool or fine animal hair, in hanks or skeins ;
            (c) Multiple or cabled yarn of silk, noil or other waste silk, bleached, dyed or printed, of a length not less
                than 75,000 m/kg, measured multiple ; and
            (d) Single, multiple or cabled yarn of any textile material :
                — In cross-reeled hanks or skeins ; or
                — 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, "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---  1.1.73                                 Official Journal of the European Communities                             No L 1 /211
     (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 No te 6 above. Chapters 50 to
     57 are to be taken not to apply to goods falling within Chapter 58 or 59.
Additional Note
The classification of products containing two or more textile materials shall be effected, where applicable, within
the headings of Chapters 58 to 63, in accordance ivith the rules provided for in Note 2(A) and (B) of this Section
subject to the following provisions :
(a) In the case of goods falling within headings Nos 58.01 to 58.05 inclusive and having a ground fabric and a pile
    or looped surface or a surface with designs made with thread, no account shall be taken of the ground fabric :
(b) In the case of goods falling within heading No 58.07 incorporating a support, a core or padding, no account
    shall be taken of such support, core or padding ;
(c) In the case of embroidery falling within headingNo 58.10, only the ground fabric shall be taken into consideration.
    However, in the case of embroidery without visible ground, classification shall be carried out solely according
    to the embroidering threads ;
(d) In the case of goods falling within Chapters 59 to 63 , and composed of two or more fabrics , felts, braids, etc.,
    of different textile materials, whether or not combined with components constituting only accessories (linings,
    stiffenings, collars , cuffs, lapels, ribbons and other trimmings , ornamental or not), account shall only be taken,
    for the application of the above rule, of the part considered as giving the goods their essential character within
    the meaning of Rule 3 for the interpretation of the Tariff.
                                                           CHAPTER 50
                                                   SILK AND WASTE SILK
                                                                                                        Rate of Duty
    Heading                                          Description                               autonomous       conventional
     number
                                                                                                    •/.              •/.
        1                                                2                                          3                 4
     50.01         Silk-worm cocoons suitable for reeling                                           2                1
     50.02         Raw silk (not thrown)                                                           10                 5
     50.03         Silk waste (including cocoons unsuitable for reeling, silk noils and pulled
                  or garnetted rags)                                                              Free             Free
 ---pagebreak--- No L 1 /212                           Official Journal of the European Communities                                      1.1 . 73
                                                                                                      Rate of Duty
   Heading                                          Description                              autonomous       conventional
   number
                                                                                                  •/.               •/«
      1                                                 2                                         3                  4
    50.04   Silk yarn, other than yarn of noil or other waste silk, not put up for
            retail sale     . . . . ,                                                            12                 7
    50.05   Yarn spun from silk waste other than noil, not put up for retail sale                 7                3,5
    50.06   Yarn spun from noil silk, not put up for retail sale                                  5                2,5
    50.07   Silk yarn and yarn spun from noil or other waste silk, put up for retail
            A. Silk yarn                                                                         13                10
            B. Other                                                                             11                 5
    50.08   Silk-worm gut; imitation catgut of silk                                               7                3,5
    50.09   Woven fabrics of silk or of waste silk other than noil :
            A. Crepes                                                                            17                12
            B. Pongee, habutai, honan, shantung, corah and similar Far Eastern fabrics,
                of puie silk (not mixed with noil or other waste silk or with other
                textile materials), plain-woven, unbleached or not further processed
                than scoured                                                                     16                  8
            C. Other:
                  I. Pongee, habutai, honan, shantung, corah and similar Far Eastern
                      fabrics, of pure silk (not mixed with noil or other waste silk or with
                      other textile materials)                                                   17                 14
                 II . Other                                                                      17                 13
    50.10   Woven fabrics of noil silk                                                           17                8,5
 ---pagebreak--- 1.1.73                                 Official Journal of the European Communities                              No L 1 /213
                                                           CHAPTER 51
                                            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 term "synthetic textile fibres" applies to the fibres or filaments described under paragraph (a) above and
    the term "regenerated textile fibres" to the fibres or filaments described under paragraph (b).
2. Heading No 5L.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 (60 denier) and in heading No 51.02 in other cases . Mono­
    fil 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                                        Description                                autonomous       conventional
      number
                                                                                                     •/·               •/.
         1                                                2                                           3                 4
      51.01        Yarn of man-made fibres (continuous), not put up for retail sale:
                   A. Yarn of synthetic textile fibres                                              15                 9
                   B. Yarn of regenerated textile fibres:
                        I. Hollow-filament yarn                                                     15                2,5
                       II. Other                                                                    15                11
 ---pagebreak--- No L 1 /214                     Official Journal of the European Communities                                     1.1.73
                                                                                                 Rate of Duty
   Heading                                     Description                               autonomous      conventional
   number
                                                                                              %               V.
      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               9
               II. Other                                                                     14              10,5
            B. Of regenerated textile materials:
                 I. Monofil                                                                   9              4,5
               II. Other                                                                     10               5
   51.03    Yarn of man-made fibres (continuous), put up for retail sale:
            A. Yarn of synthetic textile fibres                                              19              9,5
            B. Yarn of regenerated textile fibres                                            18               9
   51.04    Woven fabrics of man-made fibres (continuous), including woven fabrics of
            monofil or strip of heading No 51.01 or 51.02:
            A. Woven fabrics of synthetic textile fibres                                      21              13
            B. Woven fabrics of regenerated textile fibres                                    20              15
 ---pagebreak--- 1.1.73                           Official Journal of the European Communities                           No L 1 /215
                                                      CHAPTER 52
                                              METALLISED TEXTILES
                                                                                                Rate of Duty
     Heading                                    Description                            autonomous       conventional
     number
                                                                                            •/«              •/.
        1                                           2                                       3                 4
     52.01   Metallised yarn, being textile yarn spun with metal or covered with metal
             by any process                                                                10                 7
     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                8,5
 ---pagebreak--- No L 1 /216                           Official Journal of the European Communities                                       1.1.73
                                                         CHAPTER 53
                                           WOOL AND OTHER ANIMAL HAIR
Note
The expression " fine animal hair" means hair of alpaca, llama , vicuna , yak, camel, Angora , Tibetan , Kashmir and
similar goats ( but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria and musk rat .
                                                                                                       Rate of Duty
      Heading                                       Description                               autonomous       conventional
      number
                                                                                                   •/«               •/»
         1                                              2                                           3                4
      53.01      Sheep's or lambs' wool, not carded or combed                                    Free             Free
      53.02      Other animal hair ( fine or coarse), not carded or combed :
                 A. Coarse animal hair, prepared (for example, bleached,        dyed)    and
                     aitificially curled                                                           3                1,5
                 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)                        F ree             Free
      53.05      Sheep's or lambs' wool or other animal hair (fine or coarse), carded or
                 combed                                                                            3                 3
      53.06      Yarn of carded sheep's or lambs' wool (woollen yarn), not put up for
                 retail sale :
                 A. Containing 85°/o or more by weight of wool or of wool and fine
                     animal hair                                                                   5                (a)
                 B. Other                                                                         10                 8
      53.07      Yarn ot 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
                     animai hair                                                                   5                 (a)
                 B. Other                                                                         10                10
       53.08     Yarn of fine animal hair (carded or combed), not put up for retail sale . .       5                 4
       53.09     Yarn of horsehair or of other coarse animal hair, not put up for retail sale      9                4,5
       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                11
(a) See Annex.
 ---pagebreak---  1.1.73                           Official Journal of the European Communities                    No L 1 /217
                                                                                         Rate of Duty
      Heading                                   Description                     autonomous        conventional
       number
                                                                                     °/o               °/o
         1                                          2                                3                 4
       53.11    Woven fabrics of sheep's or lambs' wool or of fine animal hair:
                A. Containing 85°/o or more by weight of such fibres                13                (a)
                B. Other                                                            18                (a )
       53.12    Woven fabrics of coarse animal hair other than horsehair            16                 8
       53.13    Woven fabrics of horsehair                                          16                 8
(a) See Annex .
 ---pagebreak--- No L 1 /218                                  Official Journal of the European Communities                                                             1.1 .73
                                                                     CHAPTER 54
                                                                FLAX AND RAMIE
                                                                                                                                    Rate of Duty
      Heading                                                  Description                                                autonomous         conventional
      number
                                                                                                                                •/.               ·/.
         1                                                          2                                                          3                   4
      54.01           Flax, raw or processed but not spun; flax tow and waste (including pulled
                      or gametted 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                 9
                      B. Other:
                            I. Single, measuring per kg:
                               a) 45,000 m or less                                                                             10              6,5 ( a)
                               b) More than 45,000 m                                                                            6                 5
                           II. Multiple or cabled                                                                              10                 7
      54.04           Flax or ramie yarn, put up for retail sale:
                      A. Flax yarn, polished or glazed                                                                         16                 10
                      B. Other                                                                                                 17                8,5
      54.05           Woven fabrics of flax or of ramie                                                                        21                 16
(a) Duty reduced to 2% in respect of unbleached flax yarn (other than tow yarn) of a length of 30,000 m or less per kg, 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 500 metric tons to be granted by the
    E.C. Authorities. The granting of such quotas shall, moreover, be subject to conditions to be determined by the competent authorities .
 ---pagebreak---  1.1.73                                       Official Journal of the European Communities                               No L 1 /219
                                                                  CHAPTER 55
                                                                    COTTON
                                                                                                                Rate of Duty
      Heading                                               Description                                autonomous       conventional
       number
                                                                                                            •/.               ·/.
         1                                                      2                                           3                  4
       55.01           Cotton, not carded or combed                                                       Free             Free
       55.02           Cotton linters                                                                     Free             Free
       55.03           Cotton waste (including pulled or garnetted rags), not carded or combed            Free             Free
       55.04           Cotton, carded or combed                                                             3                1,5
       55.05           Cotton yarn, not put up for retail sale:
                        A. Multiple or cabled, finished, in balls or on cards, reels, tubes or similar
                            supports, of a weight (including support) not exceeding 900 g                  10                 8
                       B. Other·
                              I. Measuring, per single yarn, 120,000 m or more per kg :
                                  a) Single yarns                                                          10                 4
                                  b) Other                                                                 10                 6
                             II . Other                                                                    10                 7
       55.06           Cotton yarn, put up for retail sale                                                 16                12
       55.07           Cotton gauze (a)                                                                    15                 9
       55.08           Terrv towelling and similar terry fabrics, of cotton                                18                15
       55.09           Other woven fabrics of cotton :
                       A. Containing 85°/o or more by weight of cotton :
                              I. Of a width of less than 85 cm                                             17                13
                             II. Other                                                                     17                14
                       B. Other :
                              I. Of a width of less than 85 cm                                             19                14
                             Π . Other                                                                     19                15
(a) See Note 5 (a ) to Section XI .
 ---pagebreak--- No L 1 /220                            Official Journal of the European Communities                                     1.1.73
                                                           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 5 turns per metre ;
(c) Weight per filament less than 6-6 mg/m (60 denier) ;
(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 ( 18,000 denier).
Tow of a length not exceeding 2 m is to be classified in heading No 56.01 .
                                                                                                        Rate of Duty
      Heading                                         Description                              autonomous       conventional
      number
                                                                                                    •/.              •/.
         1                                                2                                          3                4
      56.01       Man-made fibres (discontinuous), not carded, combed or otherwise pre­
                   pared for spinning :
                  A. Synthetic textile fibres                                                       14                9
                  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               8,5
                   B. Of regenerated textile fibres                                                 12                8
       56.03       Waste (including yarn waste and pulled or garnetted rags) of man-made
                   fibres ( continuous or discontinuous), not carded, combed or otherwise
                   prepared for spinning:
                   A. Of synthetic textile fibres                                                   14               8,5
                   B. Of regenerated textile fibres                                                 12                8
       56.04       Man-made fibres (discontinuous or waste), carded, combed or otherwise
                   prepared for spinning :
                   A. Synthetic textile fibres                                                      14               8,5
                   B. Regenerated textile fibres                                                    13                10
 ---pagebreak--- 1.1.73                           Official Journal of the European Communities                             No L 1 /221
                                                                                                  Rate of Duty
    Heading                                     Description                              autonomous       conventional
     number
                                                                                              •/«              •/.
       1                                            2                                          3                4
     56.05  Yarn of man-made fibres (discontinuous or waste), not put up for retail
            sale :
            A. Of svnthetic textile fibres                                                   15                11
            B. Of regenerated textile fibres                                                 14                10
     56.06  Yarn of man-made fibres (discontinuous or waste), put up for retail sale . .     19                14
     56.07  Woven fabrics of man-made fibres (discontinuous or waste):
            A. Of synthetic textile fibres :
                    I. Gauze weighing not less than 80 g/m2 but not more than 120 g/m2       21                15
                  II . Other                                                                 21                J6
            B. Of regenerated textile fibres                                                 19                16
 ---pagebreak--- No L 1 /222                      Official Journal of the European Communities                                      1.1.73
                                                     CHAPTER 57
                       OTHER VEGETABLE TEXTILE MATERIALS ; PAPER YARN AND
                                      WOVEN FABRICS OF PAPER YARN
                                                                                                 Rate of Duty­
   Heading                                     Description                              autonomous        conventional
   number
                                                                                             •/t               •/«
      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 gar­
            netted 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   Yarn of true hemp :
            A. Not put up for retail sale :
                  I. Polished or glazed                                                     16                 9
                 II . Other                                                                  10                6
            B. Put up for retail sale                                                        16                7
    57.06   Yarn of jute or of other textile bast fibres of heading No 57.03                10                  8
    57.07   Yarn of other vegetable textile fibres:
            A. Coir yarn                                                                   Free              Free
            B. Other                                                                        10                 5
    57.08   Paper yarn                                                                       10                 8
    57.09   Woven fabrics of true hemp                                                      21                10,5
    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                 20
                 II. Not less than 310 g but not more than 500 g                            23                 19
                III. More than 500 g                                                        23                 15
            B. Of a width of more than 150 cm                                               23                 22
    57.11   Woven fabrics of other vegetable textile fibres                                 20                 10
    57.12   Woven fabrics of paper yarn                                                      19                 9
 ---pagebreak---  1.1.73                             Official Journal of the European Communities                            No L 1 /223
                                                      CHAPTER 58
      CARPETS, MATS, MATTING AND TAPESTRIES ; PILE AND CHENILLE FABRICS ; NARROW FABRICS ;
                     TRIMMINGS ; TULLE AND OTHER NET FABRICS ; LACE ; EMBROIDERY
Notes
1 . The headings of this Chapter are to be taken not to apply to coated or impregnated fabrics, elastic fabrics or
    elastic trimmings , machinery belting or other goods falling within Chapter 59. However, embroidery on any
    textile base falls within heading No 58.10.
2. In headings Nos 58.01 and 58.02, the words " carpets" and "rugs" are to be taken to extend to similar articles having
    the characteristics of floor coverings but intended for use for other purposes . These headings are to be taken
    not to apply to felt carpets, which fall within Chapter 59 .
3 . For the purposes of heading No 58.05, the expression "narrow woven fabrics" means :
     (a) Woven fabrics of a width not exceeding 30 cm , whether woven as such or cut from wider pieces, provided
         with selvedges (woven , gummed or made otherwise) on both edges :
    (b) Tubular woven fabrics of a flattened width not exceeding 30 cm ; and
    (c) Bias binding with folded edges , of a width when unfolded not exceeding 30 cm .
    Narrow woven fabrics in the form of fringes are to be treated as falling within heading No 58.07.
4. Heading No 58.08 is to be taken not to apply to nets or netting in the piece made of twine, cordage or rope,
    which are to be taken as falling within heading No 59.05 .
5 . In heading No 58.10, the expression " embroidery" means , inter alia, embroidery with metal or glass thread on a
    visible ground of textile fabric, and sewn applique work of sequins , beads or ornamental motifs of textile or
    other materials . The heading is to be taken not to apply to needlework tapestry (heading No 58.03 ).
6. The headings of this Chapter are to be taken to include goods of the descriptions specified therein when made of
    metal thread and of a kind used in apparel, as furnishings or the like.
Additional Note
For the purposes of applying the maximum rate of duty provided for in respect of carpets, carpeting and rugs falling
within subheading 58.01 A , the dutiable surface shall not include the heading, the selvedges and the fringes.
 ---pagebreak--- No L 1 / 224                         Official Journal of the European Communities                                         1.1.73
                                                                                                       Rate < f Duty
   Heading                                           Description                              autonomous        conventional
   number
                                                                                                   '/o                i/o
      1                                                    2                                        3                  4
    58.01    Carpets, carpeting and rugs, knotted (made up or not):
             A. Of wool or of fine animal hair                                                    32                 24
                                                                                             with a max.       with a max.
                                                                                               of 5 UA           of 4 UA
                                                                                                per m2            per m2
             B. Of silk, of waste silk other than noil, of synthetic textile fibres, of yarn
                 falling within heading No 52.01 or of metal threads                              40                 20
             C. Of other textile materials                                                        24                  12
    58.02    Odier 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, and tufted carpets, carpeting and rugs ....           23                 23
                  II . Other                                                                       23                 20
             B. " Kelem ", " Schumacks " and " Karamanie " rugs and the like                       21                10,5
    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                8,5
    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
             w ithout weft assembled by means of an adhesive, other than goods falling
             within heading No 58.06 :
             A. Narrow woven fabrics :
                    1 . Pile fabrics or chenille fabrics :
                        a ) Of man-made fibres or of cotton                                        21                10,5
                        b) Of silk, of noil silk or of other waste silk                            20                 10
                        c) Of other textile materials                                              18                  7
                   II . Other                                                                      18                  14
             B. Bolduc                                                                              16                 10
     58.06   Woven labels, badges and the like, not embroidered, in the piece, in strips
             or cut to shape or size                                                               20                  10
     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 mono­
                  fil or strip of heading No 51.01 or 51.02), of flax, of ramie or of
                  vegetable textile fibres of Chapter 57                                            13                6,5
             B. Other                                                                               16                  8
 ---pagebreak---  1.1.73                                     Official Journal of the European Communities                          No L 1 /225
                                                                                                          Rate of Duty
      Heading                                             Description                            autonomous       conventional
       number
                                                                                                      •/·               •/.
         1                                                     2                                       3                 4
       58.08          Tulle and other net fabrics (but not including woven, knitted or crocheted
                      fabrics), plain ( a):
                      A. Tulle or other net fabrics not comprised in B below                         20                10
                      B. Knotted net fabrics                                                         22                11
       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·
                            I. Hand-made                                                             20                14
                           II. Mechanically made                                                     23               11,5
       58.10          Embroidery, in the piece, in strips or in motifs:
                      A. Embroidery without visible ground:
                            I. Of a value of more than 35 UA per kg net weight                       17                9
                           II. Other                                                                 17                13
                      B. Other:
                            I. Of a value of more than 17-5 UA per kg net weight                     17                9
                           II . Orher                                                                17                13
(a) See Note 5 (b) to Section XL
 ---pagebreak--- No L 1 /226                            Official Journal of the European Communities                                  1.1.73
                                                          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 . 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 .
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 :
          — Weighing not more than 1,500 g/m2 ; or
          — 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--- 1.1.73                                     Official Journal of the European Communities                            No L 1 /227
    ( 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 :
         — 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 ;
         — Bolting cloth ;
         — Straining cloth of a kind commonly used in oil presses and the like, of textile fibres or of human hair ;
         — Woven textile felts , 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 ;
         — Textile fabrics reinforced with metal , of a kind commomly used in machinery or plant ;
         — Textile fabrics of the metallised yarn falling within heading No 52.01 , of a kind commonly used in paper­
              making or other machinery ;
         — Cords , braids and the like, whether or not coated, impregnated or reinforced with metal , of a kind com­
              monly 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                                            Description                             autonomous       conventional
      number
                                                                                                      "/.               %
         1                                                   2                                         3                4
      59.01         Wadding and articles oí wadding ; textile flock and dust and mill neps :
                    A. Wadding and articles of wadding :
                          I. Of man-made fibres :
                              a ) Rolls of a diameter of not more than 8 mm                           10                5
                              b ) Other                                                               10                8
                         I !. Of other textile materials                                              10                5
                    B. Flock and dust and mill neps :
                          I. Oí man-made fibres                                                        8                4
                         II . Of other textile materials                                            Free             Free
      59.02         Felt and articles of felt, whether or not impregnated or coated :
                    A. Felt in the piece or simply cut to rectangular shape                           16              11,5
                    B. Other                                                                          19               9,5
 ---pagebreak--- No L 1 /228                      Official Journal of the European Communities                                        1.1.73
                                                                                                   Rate of Duty
   Heading                                      Description                               autonomous       conventional
   number
                                                                                               •7.               •/.
      1                                             2                                          3                  4
    59.03   Bonded fibre fabrics, similar bonded yarn fabrics, and articles of such
            fabrics, whether or not impregnated or coated                                     18                12
    59.04   Twine, cordage, ropes and cables, plaited or not                                  16                13
    59.05   Nets and netting made of twine, cordage or rope, and made up fishing
            nets of yarn, twine, cordage or rope:
            A. Fishing nets and netting:
                  I. Of vegetable textile materials                                           14                11
                II. Of other textile materials                                                19               13,5
            B. Other :
                  I. Of man-made fibres                                                       19               13,5
                 II. Of other textile materials                                               19                9,5
    59.06   Other articles made from yarn, twine, cordage, rope or cables, other than
            textile fabrics and articles made from such fabrics                               18                 9
    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                11
    59.08   Textile fabrics impregnated, coated, covered or laminated with preparations
            of cellulose derivatives or of other artificial plastic materials                 18                14
    59.09   Textile fabrics coated or impregnated with oil or preparations with a basis
            of drying oil :
            A. Oilcloth and other textile fabrics coated with preparations with a basis
                of drying oil                                                                 19                7,5
            B. Oilsilk and similar oiled fabrics                                              17                 7
    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                  8
    59.11   Rubberised textile fabrics, other than rubberised knitted or crocheted
            goods :
            A. Rubberised textile fabrics :
                  I. Adhesive strips, of a width not exceeding 10 cm, the coating of
                     which consists of unvulcanised natural or synthetic rubber                16               6,5
                 II. Fabrics combined with expanded, foam or sponge rubber                     18                 9
                III. Other                                                                     18               8,5
            B. Fabrics mentioned in Note 3 (b) to this Chapter                                 15                14
 ---pagebreak---  1.1.73                                     Official Journal of the European Communities                                                  No L 1 /229
                                                                                                                               Rate of Duty
      Heading                                                Description                                              autonomous          conventional
      number
                                                                                                                           •/.                 ·/#
         1                                                          2                                                       3                   4
      59.12           Textile fabrics otherwise impregnated or coated; painted canvas being
                      theatrical scenery, studio back-cloths or the like                                                   18                  7
      59.13           Elastic fabrics and trimmings (other than knitted or crocheted goods)
                      consisting of textile materials combined with rubber threads                                         18                 11
      59.14           Wicks, of woven, plaited or knitted textile materials, for lamps, stoves,
                      lighters, candles and the like; tubular knitted gas-mantle fabric and in­
                      candescent gas mantles                                                                              17                  8,5
      59.15           Textile hosepiping and similar tubing, with or without lining, armour or
                      accessories of other materials                                                                      19                  11
      59.16           Transmission, conveyor or elevator belts or belting, of textile material,
                     whether or not strengthened with metal or other material                                             14                 7,5
      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                   8
                     B. Bolting cloth, whether or not made up (a):
                            I. Of silk or of waste silk other than noil                                                   10                   4
                           II. Of other textile materials                                                                 16                 6,5
                      C. Woven fabrics, felted or not, whether or not impregnated or coated,
                          of a kind commonly used in paper-making or other machinery, tubular
                          or endless with single or multiple warp and/or weft, or flat woven
                          with multiple warp and/or weft:
                            I. Of silk or of man-made fibres                                                              15                  9
                           II. Of other textile materials                                                                 15                  6
                      D. Other                                                                                            16                 9,5
(a) Entry under this subheading of bolting cloth , not made up , is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 1 /230                            Official Journal of the European Communities                                         1.1.73
                                                            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.
                                                                                                             Rate of Duty
       Heading                                          Description                                 autonomous       conventional
        number
                                                                                                         •/.              •/.
           1                                                2                                             3                4
        60.01        Knitted or crocheted fabric, not elastic nor rubberised :
                     A. Of wool or of fine animal hair                                                  16                13
                     B. Of man-made fibres                                                              20                13
                     C. Of other textile materials                                                      19                14
        60.02        Gloves , mittens and mitts , knitted or crocheted , not elastic nor rubberised     23                20
 ---pagebreak--- 1.1.73                          Official Journal of the European Communities                                No L 1 /231
                                                                                                   Rate of Duty
    Heading                                     Description                               autonomous        conventional
    number
                                                                                               °/o               •/«
       1                                            2                                           3                 4
     60.03  Stockings , under stockings, socks , ankle-socks, sockettes and the like,
            knitted or crocheted , not elastic nor rubberised                                 22                13
     60.04  Under garments, knitted or crocheted, not elastic nor rubberised :
            A. Of     cotton                                                                  21                17
            B. Of other textile materials                                                     21                17
     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                                   21               10,5
                II . Other                                                                    21                18
            B. Other                                                                          20                13
     60.06  Knitted or crocheted fabric and articles thereof, elastic or rubberised ( in­
            cluding elastic knee-caps and elastic stockings ):
            A. Fabric                                                                         18                11
            B. Olhei                                                                          20                16
 ---pagebreak--- No L 1 /232                          Official Journal of the European Communities                                          1.1.73
                                                          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.
                                                                                                          Rate of Duty
     Heading                                         Description                                 autonomous        conventional
     number
                                                                                                      •/.              •/.
        1                                                2                                             3                4
     61.01         Men's and boys' outer garments                                                    20                17
     61.02         Women's, girls' and infants' outer garments :
                   A. Babies' garments                                                               22               10,5
                   B. Other                                                                          20                17
     61.03         Men's and boys' under garments, including collars, shirt fronts and cuffs         20                17
     61.04         Women's, girls' and infants' under garments                                       22                13
 ---pagebreak--- 1.1.73                          Official Journal of the European Communities                                  No L 1 /233
                                                                                                     Rate of Duty
    Heading                                    Description                                  autonomous       conventional
     number
                                                                                                 •/.               •/.
       1                                           2                                              3                4
     61.05  Handkerchiefs :
            A. Of cotton fabric, of a value of more than 15 UA per kg net weight ....           20                11
            B. Other                                                                            20                14
     61.06  Shawls, scarves, mufflers, mantillas, veils and the like                            21                16
     61.07  Ties, bow ties and cravats                                                          21               10,5
     61.08  Collars, tuckers, fallals, bodice-fronts, jabots, cuffs, flounces, yokes and
            similar accessories and trimmings for women's and girls' garments         ....      21               10,5
     61.09  Corsets, corset-belts, suspender-belts, brassières, braces, suspenders, garters
            and the like (including such articles of knitted or crocheted fabric), whether
            or not elastic                                                                      21                8,5
     61.10  Gloves, mittens, mitts, stockings, socks and sockettes, not being knitted or
            crocheted goods                                                                     21              14,5
     61.11  Made up accessories for articles of apparel (for example, dress shields,
            shoulder and other pads, belts, muffs, sleeve protectors, pockets)                  21               10,5
 ---pagebreak--- No L 1 /234                            Official Journal of the European Communities                                    1.1.73
                                                           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                               autonomous      conventional
      number
         1                                                2                                          3               4
      62.01      Travelling rugs and blankets :
                 A. Electrically heated                                                            19               12
                 B. Other :
                      I. Of cotton                                                                  19              14
                     II . Of other textile materials                                                19              14
      62.02      Bed linen , table linen , toilet linen and kitchen linen ; curtains and other
                 furnishing articles :
                 A. Net      curtains                                                              22               17
                 B. Other                                                                          22               19
      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
                     II . Other :
                          a) Of fabric weighing less than 310 g/m2                                 23               20
                          b ) Of fabric weighing not less than 310 g/m2 but not more than
                               500 g/m2                                                            23               19
                          c ) Of fabric weighing more than 500 g/m2                                 23              15
                 B. Of other textile materials :
                      I. Used :
                          a ) Of flax or of sisal                                                   10
                          b ) Other                                                                 19              10
                     II . Other                                                                     19              13
      62 04      Tarpaulins, sails, awnings, sunblinds, tents and camping goods :
                 A. Of     cotton                                                                   19              15
                 B. Of other textile materials                                                      19              16
 ---pagebreak--- 1.1.73                          Official Journal of the European Communities                                 No L 1 /235
                                                                                                    Rate of Duty
    Heading                                     Description                                autonomous       conventional
     number
                                                                                                e/o              •/.
        1                                           2                                            3                4
     62.05  Other made up textile articles (including dress patterns):
            A. Strips for the internal reinforcement of belts, of a width of not less than
               12 mm but not more than 102 mm, composed of two strips of fabric
               of cotton or of regenerated textile fibres , which have been stuck
               together, the edges of the narrower strip, which has been stiffened by
               impregnation with synthetic resin, being covered by the folding over
               of the edges of the wider strip                                                 21                8
            B. Floor cloths , dish cloths , dusters and the like                               21                15
            C. Other                                                                           21               10,5
 ---pagebreak--- No L 1 /236                     Official Journal of the European Communities                                        1.1.73
                                                      CHAPTER 63
                        OLD CLOTHING AND OTHER TEXTILE ARTICLES ; RAGS
                                                                                                   Rate of Duty
   Heading                                      Description                               autonomous       conventional
   number
                                                                                               •/.              •/·
      1                                             2                                           3                4
   63.01    Clothing, clothing accessories, travelling rugs and blankets, household linen
            and furnishing articles (other than articles falling within heading No 58.01,
            58.02 or 58.03), of textile materials, footwear and headgear of any material,
            showing signs of appreciable wear and imported in bulk or in bales, sacks
            or similar bulk packings :
            A. Used clothing                                                                  18                8
            B. Other                                                                          18                7
    63.02   Used or new rags, scrap twine, cordage, rope and cables and worn out
            articles of twine, cordage, rope or cables                                       Free              Free
 ---pagebreak---  1.1.73                                 Official Journal of the European Communities                               No L 1 /237
                                                          SECTION XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUNSHADES, WHIPS, RIDING-CROPS AND PARTS THEREOF ;
             PREPARED FEATHERS AND ARTICLES MADE THEREWITH : ARTIFICIAL FLOWERS ;
                                           ARTICLES OF HUMAN HAIR ; FANS
                                                             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                               autonomous       conventional
       number
                                                                                                      •/o               •/.
          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                 9
(a) See Annex.
 ---pagebreak--- No L 1 /238                     Official Journal of the European Communities                                       1.1.73
                                                                                                 Rate of Duty
   Heading                                     Description                              autonomous       conventional
   number
                                                                                             »/«               •/·
      1                                             2                                         3                 4
    64.04   Footwear with outer soles of other materials                                    18                 7
    64.05   Parts of footwear ( including uppers, in-soles and screw-on heels) of any
            material except metal :
            A. Assemblies of uppers affixed to inner soles or to other sole components,
                but without outer soles                                                     18                 9
            B. Other                                                                        16                6,5
    64.06   Gaiters , spats , leggings, puttees , cricket pads, shin-guards and similar
            articles, and parts thereof                                                      19               9,5
 ---pagebreak--- 1.1.73                                   Official Journal of the European Communities                         No L 1 /239
                                                             CHAPTER 65
                                               HEADGEAR AND PARTS THEREOF
Notes
1 . This Chapter does not cover :
    ( a) Old headgear falling within heading No 63.01 ;
    (b) Hair nets of human hair (heading No 67.04) ;
    (c) Asbestos headgear (heading No 68.13 ); or
    (d) Dolls' hats or other toy hats , or carnival articles of Chapter 97.
2. Heading No 65.02 is to be taken not to apply to hat-shapes made by sewing (other than hat-shapes made by
    the sewing in spirals of plaited or other strips).
                                                                                                     Rate of Duty
     Heading                                           Description                          autonomous       conventional
      number
                                                                                                 •/.               •/·
         1                                                  2                                     3                 4
      65.01      Ilat-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 fu i felt or of mixed wool or fine animal hair and fur felt               13               7,5
                 ß . Other                                                                       11                8
      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               4,5
                 B. Of other materials                                                           15               6,5
      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. Nor lined or trimmed :
                         I. Of fur felt or of mixed wool or fine animal hair and fur felt       15                7,5
                        II . Other                                                              15                 8
                 B. Lined or trimmed :
                         ]. Of fur felt or of mixed wool or fine animal hair and fur felt        17              10,5
                       II . Other                                                                17               9,5
 ---pagebreak--- No L 1 /240                        Official Journal of the European Communities                                    1.1.73
                                                                                                  Rate of Duty
   Heading                                       Description                             autonomous       conventional
   number
                                                                                              •/.               %
      1                                               2                                        3                 4
   65.04    Hats and other headgear, plaited or made from plaited or other strips of
            any material, whether or not lined or trimmed :
            A. Not lined or trimmed:
                  I. Of wood shavings or strips, straw, bark, esparto, aloe, Manila hemp
                      (abaca), sisal or other unspun vegetable fibres                        11                5,5
                 II . Of other materials                                                     16                6,5
            B. Lined or trimmed                                                              18                 9
    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               9,5
    65.06   Other headgear, whether or not lined or trimmed                                  19                9,5
    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                 5
            B. Other                                                                         16                 8
 ---pagebreak--- 1.1.73                                  Official Journal of the European Communities                              No L 1 /241
                                                           CHAPTER 66
          UMBRELLAS , SUNSHADES, WALKING-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF
Notes
1 . This Chapter does not cover :
    (a) Measure walking-sticks or the like (heading No 90.16);
    (b) Firearm-sticks, sword-sticks , loaded walking-sticks or the like (Chapter 93) ; or
    (c) Goods falling within Chapter 97 (for example, toy umbrellas and toy sunshades).
2. Heading No 66.03 is to be taken not to apply to parts, trimmings or accessories of textile material, nor to covers,
    tassels , thongs, umbrella cases or the like, of any material. Such goods imported with, but not fitted to, articles
    falling within heading No 66.01 or 66.02 are to be classified separately and are not to be treated as forming
    part of those articles.
                                                                                                         Rate of Duty
     Heading                                         Description                                autonomous       conventional
     number
                                                                                                     •/.               %
        1                                                2                                            3                 4
     66.01        Umbrellas and sunshades (including walking-stick umbrellas, umbrella
                  tents, and garden and similar umbrellas)                                          20                16
     66.02        Walking-sticks (including climbing-sticks and seat-sticks), canes, whips,
                  riding-crops and the like                                                         17                 7
     66.03        Parts, fittings, trimmings and accessories of articles falling within heading
                  No 66.01 or 66.02 :
                  A. Handles and knobs                                                              17               6,5
                  B. Frames, including frames mounted on shafts (sticks)                            19                15
                  C. Other parts, fittings, trimmings and accessories                               17                13
 ---pagebreak--- No L 1 /242                           Official journal of the European Communities                                        1.1.73
                                                            CHAPTER 67
             PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN ;
                               ARTIFICIAL FLOWERS ; ARTICLES OF HUMAN HAIR ; FANS
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) Feather dusters ( heading No 96.04), 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 ;
     (c) Artificial flowers or foliage or parts thereof or made up articles of heading No 67.02 ; or
    (d) Fans (heading No 67.05).
3 . Heading No 67.02 is to be taken not to apply to :
    ( a) Articles of glass (Chapter 70) ;
    ( b) Artificial flowers , foliage or fruit of pottery, stone, metal, wood or other materials , obtained in one piece
         by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than
          by binding, glueing or similar methods .
                                                                                                        Rate of Duty
     Heading                                          Description                              autonomous       conventional
      number
                                                                                                    °/o               •/.
         1                                                2                                          3                 4
      67.01        Skins and other parts of birds with their feathers or down, feathers, parts
                   of feathers, down, and articles thereof (other than goods falling within
                   heading No 05.07 and worked quills and scapes):
                   A. Skins and other parts of birds with their feathers or down :
                        I. Dressed goose skins , without feathers but with down, not cut ....       9                4,5
                       II . Other                                                                  15                7,5
                   B. Feathers, parts of feathers and down                                         15                7,5
 ---pagebreak--- 1.1.73                             Official Journal of the European Communities                                No L 1 /243
                                                                                                       Rate of Duty
    Heading                                       Description                                 autonomous       conventional
     number
                                                                                                   •/o              »/o
        1                                              2                                            3                4
     67.01    C. Made up articles                                                                 22                9
  (continued)
     67.02    Artificial flowers, foliage or fruit and parts thereof; articles made of arti­
              ficial flowers, foliage or fruit :
              A. Artificial flowers, foliage or fruit and parts thereof:
                    I. Tarts                                                                      18                13
                   II. Other                                                                      21                15
              B. Articles made of artificial flowers, foliage or fruit                            23                17
     67.03    Human hair, dressed, thinned, bleached or otherwise worked ; wool or
              other animal hair prepared for use in making wigs and the like :
              A. Human hair, not further worked than dressed                                       9               4,5
              B. Other                                                                            14                7
     67.04    Wigs, false beards, hair pads, curls, switches and the like, of human or
              animal hair or of textiles ; other articles of human hair (including hair nets)     19               7,5
     67.05    Fans and hand screens, non-mechanical, of any material ; frames and
              handles therefor and parts of such frames and handles, of any material . .          21               8,5
 ---pagebreak--- No L 1 /244                          Official Journal of the European Communities                               1.1.73
                                                     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) Articles falling within heading No 95.07 ;
     (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--- 1.1.73                              Official Journal of the European Communities                           No L 1 /245
                                                                                                   Rate of Duty
    Heading                                       Description                             autonomous       conventional
     number
                                                                                               •/o               •/.
        1                                             2                                         3                 4
     68.01  Road and paving setts, curbs and flagstones, of natural stone (except slate)       4                2,5
     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                 8
                      b ) Other stone :
                          1 . Flint for lining grinders                                         6                5
                          2.  Other                                                             8                4
                 II . Moulded or turned, but not otherwise worked :
                      a) Calcareous stone or alabaster                                        12                 6
                      b ) Other stone                                                         10                 5
                III. Polished, decorated or otherwise worked, but not carved :
                      a) Calcareous stone or alabaster                                        15                7,5
                      b) Other stone :
                          1 . Of a net weight of less than 10 kg                              13                8,5
                          2.  Other                                                           13                6,5
                IV. Carved                                                                    14                 7
            B. Mosaic cubes; powder, granules and chippings, artificially coloured ....       14                 7
     68.03  Worked slate and articles of slate, including articles of agglomerated slate                         5
      68.04 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. Of agglomerated abrasives :
                  I. Made of natural or synthetic diamonds                                    10                 4
                 II . Other                                                                    10                5
            B. Other                                                                            8                3
      68.05 Hand polishing stones, whetstones, oilstones, hones and the like, of natural
            stone, of agglomerated natural or artificial abrasives, or of pottery:
            A. Of agglomerated abrasives                                                       11               4,5
            B. Other                                                                            8                 4
 ---pagebreak--- No L 1 /246                       Official Journal of the European Communities                                          1.1.73
                                                                                                      Rate of Duty
   Heading                                       Description                                 autonomous       conventional
   number
                                                                                                  •/.               'I,
      1                                               2                                            3                 4
    68.06   Natural or artificial abrasive powder or grain, on a base of woven fabric,
            of paper, of paperboard or of other materials, whether or not cut to shape
            or sewn or otherwise made up                                                         11                4,5
    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-absorb­
            ing 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                 5
            B. Other                                                                              9                3,5
    68.08   Articles of asphalt or of similar material (for example, of petroleum
            bitumen or coal tar pitch)                                                             8                3
    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 sub­
            stances                                                                              14                 6
    68.10   Articles of plastering material :
            A. Boards, sheets, panels, tiles and the like, not ornamented                         7                3,5
            B. Other                                                                             10                 4
    68.11   Articles of cement (including slag cement), of concrete or of artificial stone
            (including granulated marble agglomerated with cement), reinforced or not            10                 4
    68.12   Articles of asbestos-cement, of cellulose fibre-cement or the like :
            A. Building materials                                                                10                 4
            B. Other                                                                             13                6,5
    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                 8
            B. Articles of asbestos :
                  I. Thread                                                                      13                 9
                 II. Fabric                                                                      17                11
                III. Other                                                                       17                12
            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                 5
                 II. Articles                                                                    18                 7
 ---pagebreak--- 1.1.73                          Official Journal of the European Communities                                  No L 1 / 247
                                                                                                     Rate of Duty
    Heading                                    Description                                  autonomous       conventional
    number
                                                                                                 •/.               °7o
       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                                            20                  8
     68.15  Worked mica and articles of mica, including bonded mica splittings on
            a support of paper or fabric (for example, micanite aftd micafolium):
            A. Sheets or splittings of mica                                                      7                4,5
            B. Plates, sheets or strips made from mica splittings or powder, whether or
                not on a support                                                                 8                 5
            C. Other                                                                            10                 8
     68.16  Articles of stone or of other mineral substances (including articles of peat),
            not elsewhere specified or included:
            A. Unfired bricks made of chromite                                                  14                8,5
            B. Other                                                                            14               5,5
 ---pagebreak--- No L 1 /248                           Official Journal of the European Communities                                          1.1.73
                                                            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                                         Description                                   autonomous       conventional
     number
                                                                                                        »/«              %
        1                                                  2                                             3                4
                             L HEAT-INSULATING AND REFRACTORY GOODS
     69.01        Heat-insulating bricks, blocks, tiles and other heat-insulating goods of
                  siliceous fossil meals or of similar siliceous earths (for example, kieselguhr,
                  tripolite or diatomite):
                  A. Bricks weighing more than 650 kg/m3                                               10                5
                                                                                                   with min.
                                                                                                  of 0,50 UA
                                                                                                  per 100 kg
                                                                                                      gross
                  B. Other                                                                             10                5
                                                                                                   with min.         with min.
                                                                                                  of 0,50 UA        of 0,50 UA
                                                                                                  per 100 kg        per 100 kg
                                                                                                      gross            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, dolmite or chromite                                     10                4
                                                                                                   with min.         with min.
                                                                                                  of 1,10 UA        of 1,10 UA
                                                                                                  per 100 kg        per 100 kg
                                                                                                      gross            gross
 ---pagebreak--- 1.1.73                            Official Journal of the European Communities                                  No L 1 /249
                                                                                                       Rate of Duty
    Heading                                      Description                                  autonomous        conventional
     number
                                                                                                   •/.               »/«
       1                                             2                                              3                 4
     69.02    B. Other                                                                             10                4
  (continued)                                                                                 with min.         with min.
                                                                                             of 0-70 UA        of 0-60 UA
                                                                                             per 100 kg        per 100 kg
                                                                                                 gross             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                 9
              B. With a basis of magnesite, dolomite or chromite                                  12                 12
              C. Other                                                                            14                8,5
                                   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                 5
     69.05    Roofing tiles, chimney-pots, cowls, chimney-liners, cornices and other con­
              structional goods, including architectural ornaments :
              A. Hoofing tiles of common pottery                                                   7                3,5
              B. Other                                                                            10                 5
     69.06    Piping, conduits and guttering (including angles, bends and similar fittings):
              A. Common pottery                                                                    7                3,5
              B. Other                                                                            16                 8
     69.07    Unglazed setts, flags and paving, hearth and wall tiles:
              A. Tiles, cubes and similar articles for mosaics, whether or not rectangular,
                  which are capable of being enclosed in a square the side of which does
                  not exceed 5 cm                                                                 18                 8
                                                                                                                with min.
                                                                                                               of 0,27 UA
                                                                                                               per m2 the
                                                                                                               duty not to
                                                                                                              exceed 16%
              B. Other :
                    I. Common pottery                                                             18                 8
 ---pagebreak--- No L 1 /250                      Official Journal of the European Communities                                          1.1.73
                                                                                                       Rate of Duty
   Heading                                      Description                                   autonomous        conventional
    number
                                                                                                   •/·               %
       1                                            2                                               3                4
    69.07    B.   II . Other                                                                       18                8
 (continued)                                                                                                   with a min.
                                                                                                               of 0,30 UA
                                                                                                               per m2 , the
                                                                                                               duty not to
                                                                                                              exceed 16 ϋ/ο
    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            18                9
                 not exceed 5 cm                                                                               with a min.
                                                                                                               of 0,45 UA
                                                                                                               per m2 , the
                                                                                                               duty not to
                                                                                                               exceed 18%
             B. Other:
                   I. Common pottery                                                               18                9
                  II . Other                                                                       18                9
                                                                                                               with a min.
                                                                                                               of 0,30 UA
                                                                                                               per m2 , the
                                                                                                               duty not to
                                                                                                               exceed 18%
     69.09   Laboratory, chemical or industrial wares ; troughs, tubs and similar recep­
             tacles 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                12
             B. Other                                                                              16               7,5
     69.10   Sinks, wash basins, bidets, water closet pans, urinals, baths and like sani­
             tary fixtures                                                                         20                10
                                                                                              with a min.      with a min.
                                                                                               of 8 UA           of 6 UA
                                                                                              per 100 kg        per 100 kg
                                                                                                 gross             gross
 ---pagebreak--- 1.1.73                           Official Journal of the European Communities                                No L 1 /251
                                                                                                    Rate of Duty
    Heading                                    Description                                autonomous        conventional
     number
                                                                                                •/.               •/.
                                                                                                                  •/»
        1                                          2                                             3                 4
     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
                                                                                         with a min.       with a min.
                                                                                         of 13,60 UA of 12,20 UA
                                                                                          per 100 kg        per 100 kg
                                                                                             gross             gross
            B. Other                                                                           27               13,5
                                                                                          with a min.       with a min.
                                                                                           of 12 UA          of 25 UA
                                                                                          per 100 kg        per 1 00 kg
                                                                                               net               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               7,5
            B. Stoneware                                                                        17               9,5
            C. Earthenware or fine pottery:
                  I. White or single-coloured                                                  21                10,5
                                                                                         with a min.        with a min.
                                                                                         of 13,60 UA of 13,60 UA
                                                                                          per 100 kg        per 100 kg
                                                                                             gross              gross
                 II . Other                                                                    21                10,5
                                                                                         with a min.        with a min.
                                                                                           of 18 UA          of 18 UA
                                                                                          per 100 kg        per 100 kg
                                                                                               net               net
                                                                                                21                14
      69.13 Statuettes and other ornaments, and articles of personal adornment; articles
            of furniture :
            A. Common pottery                                                                   16                 8
            B. Porcelain or china                                                               22                11
                                                                                          with a min.       with a min.
                                                                                           of 70 UA          of 70 UA
                                                                                          per 100 kg        per 100 kg
                                                                                              gross             gross
             C. Other                                                                           20                10
                                                                                          with a min.        with a min.
                                                                                           of 35 UA           of 35 UA
                                                                                          per 100 kg        per 100 kg
                                                                                             gross              gross
      69.14  Other articles :
            A. Porcelain or china                                                               22                 15
            B. Other                                                                             18               7,5
 ---pagebreak--- No L 1 /252                          Official Journal of the European Communities                                      1.1.73
                                                          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 (exclud­
        ing 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 (Si0 2) content not less than 60% by weight ;
    (b) Mineral wools with a silica (Si02) content less than 60% but with an alkaline oxide (KaO and/or NaaO)
         content of more than 5% by weight or a boric oxide (B203) content of more than 2% by weight.
    Mineral wools which do not comply with the above specifications fall in heading No 68.07.
4 . For the purposes of the Tariff, the expression " glass" is to be taken to extend to fused quartz and fused silica.
                                                                                                      Rate of Duty
     Heading                                         Description                             autonomous       conventional
     number
                                                                                                  °/o               »/«
        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)                                   9               3,5
      70.02       Glass of the variety known as " enamel" glass, in the mass, rods and tubes      10                 4
      70.03       Glass in balls, rods and tubes, unworked (not being optical glass)               10                7
 ---pagebreak--- 1.1.73                           Official Journal of the European Communities                               No L 1 /253
                                                                                                   Rate o? Duty
    Heading                                     Description                               autonomous        conventional
    number
                                                                                               %                 »/»
       1                                            2                                           3                 4
     70.04   Unworked cast or rolled glass (including flashed or wired glass), whether
             figured or not, in rectangles :
             A. Wired                                                                          10                5
                                                                                         with a min.      with a min.
                                                                                           of 1 UA         of 0,50 UA
                                                                                         per 100 kg        per 100 kg
                                                                                             gross            gross
             B. Othe· '                                                                       10                 5
                                                                                         with a min.      with a min.
                                                                                         of 1,60 UA        of 0,80 UA
                                                                                         per 100 kg        per 100 kg
                                                                                            gross             gross
    70.05    Unworked drawn or blown glass (including flashed glass), in rectangles           10                 6
                                                                                         with a min.      with a min.
                                                                                          of 1 UA          of 0,60 UA
                                                                                         per 100 kg        per 100 kg
                                                                                            gross             gross
    70.06    Cast, rolled, drawn or blov/n glass (including flashed or wired glass), in
            rectangles, surface ground or polished, but not further worked                    10                 5
    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                 8
    70.08   Safety glass consisting of toughened or laminated glass, shaped or not ....       22                 9
    70.09   Glass mirrors (including rear-view mirrors), unframed, framed or backed           22                11
    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               9,5
    70.11   Glass envelopes (including bulbs and tubes) for electric lamps, electronic
            valves or the like                                                                18                7
 ---pagebreak--- No L 1 /254                      Official Journal of the European Communities                                           1.1.73
                                                                                                      Rate of Duty
   Heading                                       Description                                 autonomous        conventional
   number
                                                                                                  •/o               °/o
      1                                               2                                            3                 4
   70.12    Glass inners for vacuum flasks or for other vacuum vessels :
            A. Unfinished                                                                        21                10,5
            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                15,5
   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, lamp­
                     shades, globes, tulip-shaped pieces)                                        20                 9
            B. Other                                                                             20                 10
    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                7,5
    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
                                                                                            with a min.      with a min.
                                                                                              of 2 UA         of 1,60 U A
                                                                                            per 100 kg        per 100 kg
                                                                                                gross             gross
    70.17   Laboratory, hygienic and pharmaceutical glassware, whether or not gradu­
            ated or calibrated ; glass ampoules :
            A. Laboratory, hygienic and pharmaceutical glassware :
                 L Of fused silica or fused cjuartz                                               16               6,5
                II . Other                                                                       23                 9
            B. Glass ampoules                                                                    22                 9
   70.18    Optical glass and elements of optical glass , other than optically worked
            elements ; blanks for corrective spectacle lenses                                  - 12                 9
 ---pagebreak---  1.1.73                                       Official Journal of the European Communities                                                   No L 1 /255
                                                                                                                                    Rate of Duty
      Heading                                                 Description                                                 autonomous        conventional
      number
                                                                                                                                •/.               %
         1                                                        2                                                              3                4
      70.19           Glass beads, imitation pearls, imitation precious and semi-precious stones,
                      fragments and chippings, and similar fancy or decorative glass smallwares,
                      and articles of glassware made therefrom; glass cubes and small glass
                      plates, whether or not on a 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 (ballotini):
                      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 ( ballotini):
                            I. Glass beads :
                                a) Cut and mechanically polished                                                              Free            5,5 ( a )
                                b ) Other                                                                                      25               11,5
                           II . Imitation pearls                                                                            1,70 UA          1,20 UA
                                                                                                                          per kg net        per kg net
                          III . Imitation precious and semi-precious stones :
                                a ) Cut and mechanically polished                                                             Free             5 (a)
                                b ) Other                                                                                      16                6,5
                          IV . Other :
                                a ) Glass grains ( ballotini)                                                                  17                8,5
                                b ) Other                                                                                      19              Π (a)
                      B. Artificial eves                                                                                       17                8,5
                      C. Articles of glassware made from fancy or decorative glass smallwares . .                              20                 8
                      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                11
                      B. Textile fibre, yarns, fabrics, and articles made therefrom                                            23                13
      70.21           Other articles of glass                                                                                  21                8,5
(a) Exemption from the payment of duty in respect of goods falling within subheading A I a ), A III a ), and A IV b ), within the limits of a total annual
    quota of 80 metric tons , to be granted by the competent EC Authorities .
 ---pagebreak---  No L 1 /256                          Official Journal of the European Communities                              1.1.73
                                                        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 meta
           is present as minor constituents only, such as minor fittings or minor ornamentation (for example, mono­
           grams, 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 ;
    (ii ) Fans and hand screens of heading No 67.05 ;
    (k) Coin (Chapter 72 or 99) ;
    (1) Abrasive goods falling within headings Nos 68.04, 68.05, 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
 ---pagebreak---  1.1.73                              Official Journal of the European Communities                            No L 1 /257
         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) ;
    (m) Goods falling within Chapter 90, 91 or 92 (scientific instruments, clocks and watches, or musical instruments) ;
     (n) Arms or parts thereof (Chapter 93 ) ;
     (o) Articles covered by Note 2 to Chapter 97 ;
     (p) Articles falling within headings of Chapter 98 other than headings Nos 98.01 and 98.12 ; or
     (q) Original sculptures and statuary (heading No 99.03 ), collectors' pieces (heading No 99.05) and antiques
         of an age exceeding one hundred 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, platinum 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) 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 mere 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).
  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.
 ---pagebreak--- No L 1 /258                               Official Journal of the European Communities                                    1.1.73
10. For the purposes of heading No 71.16, the expression "imitation jewellery" means articles of jewellery within
     the meaning of paragraph (a) of Note 8 above (but not including buttons, studs, cuff-links or other articles
     of heading No 98.01 or dress combs, hair-slides or the like of heading No 98.12), not incorporating pearls,
     precious or semi-precious stones (natural , synthetic or reconstructed) nor (except as plating or as minor
     constituents) precious metal or rolled precious metal , and composed :
      (a) Wholly or partly of base metal, whether or not plated with precious metal ; or
      (b) Of at least two materials (for example, wood and glass, bone and amber, mother of pearl and artificial
          plastic material), no account being taken of materials (for example, necklace strings) used only for assembly.
11 . Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles
     if they are of a kind normally sold therewith . Cases, boxes and similar containers imported separately are to
     be classified under their appropriate headings .
                                                                                                        Rate of Duty
     Heading                                              Description                          autonomous       conventional
     number
                                                                                                    •/«               »/«
        1                                                     2                                      3                 4
                            I. PEARLS AND PRECIOUS AND SEMI-PRECIOUS STONES
     71.01         Pearls, unworked or worked, but not mounted, set or strung (except
                  ungraded pearls temporarily strung for convenience of transport)                Free              Free
     71.02        Precious and semi-precious stones, unworked, cut or otherwise worked, but
                  not mounted, set or strung (except ungraded stones temporarily strung for
                  convenience of transport):
                  A. Unworked or simply sawn, cleaved or bruted                                   Free              Free
                  B. Other :
                        I. For industrial uses :
                             a ) Articles of piezo-electric quartz                                  5                3,5
                             b ) Other                                                              8                 4
                       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                  1
                  B. Other :
                        I. For industrial uses                                                      8                 4
                       II . For other uses                                                          4                 2
     71.04        Dust and powder of natural or synthetic precious or semi-precious stones        Free               1,5
 ---pagebreak--- 1.1.73                            Official Journal of the European Communities                             No L 1 / 259
                                                                                                  Rate of Duty
    Heading                                     Description                              autonomous       conventional
    number
                                                                                              •/.               •/«
       1                                             2                                         3                 4
                     II. PRECIOUS METALS AND ROLLED PRECIOUS METALS,
                      UNWROUGHT, UNWORKED OR SEMI-MANUFACTURED
     71.05  Silver, including silver gilt and platinum-plated silver, unwrought or semi­
            manufactured :
            A. Unwrought                                                                    Free             Free
            B. Bars, rods, wire and sections ; plates, sheets and strips                      4                 2
            C. Tubes, pipes and hollow bars                                                   7                3,5
            D. Foil of a thickness, excluding any backing, not exceeding 0.15 mm ....        13                6,5
            E. Powder, purls, spangles, cuttings and other forms                             13                 5
    71.06   Rolled silver, unworked or semi-manufactured :
            A. Unworked                                                                      10                 5
            B. Semi-manufactured                                                             13               6,5
    71.07   Gold, including platinum-plated gold, unwrought or semi-manufactured:
            A. Unwrought                                                                    Free             Free
            B. Bars, rods, wire and sections ; plates, sheets and strips                      2               0,5
            C. Tubes, pipes and hollow bars                                                   4                 2
            D. Foil of a thickness, excluding any backing, not exceeding 0.15 mm ....        12                 8
            E. Powder, purls, spangles, cuttings and other forms                             11               5,5
     71.08  Rolled gold on base metal or silver, unworked or semi-manufactured ....           9               3,5
    71.09   Platinum and other metals of the platinum group, unwrought or semi­
            manufactured :
            A. Platinum and platinum alloys :
                  I. Unwrought, including platinum black                                    Free             Free
                 II. Bars, rods, wire and sections ; plates, sheets and strips                2                 1
                III . Tubes, pipes and hollow bars                                            3                1,5
                IV. Foil of a thickness, excluding any backing, not exceeding 0.15 mm         H                4
                 V. Powder, purls, spangles, cuttings and other forms                         9               4,5
            B. Other metals of the platinum group and alloys thereof:
                  I. Unwrought                                                              Free             Free
                 II . Semi-manufactured                                                      4                 2
    71.10   Rolled platinum or other platinum group metals, on base metal or precious
            metal , unworked or semi-manufactured                                            7                3,5
    71.11   Goldsmiths', silversmiths' and jewellers' sweepings, residues, lemels , and
            other waste and scrap, of precious metal                                        Free             Free
 ---pagebreak--- No L 1 /260                       Official Journal of the European Communities                                       1.1.73
                                                                                                   Rate of Duty
   Heading                                       Description                              autonomous       conventional
   number
                                                                                               °/o               '/o
      1                                              2                                         3                  4
               III. JEWELLERY, GOLDSMITHS' AND SILVERSMITHS' WARES
                                         AND OTHER ARTICLES
    71.12   Articles of jewellery and parts thereof, of precious metal or rolled precious
            metal :
            A. Of precious metal                                                               9                4,5
            B. Of rolled precious metal                                                        12                 9
    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                7,5
            B. Of rolled precious metal                                                        12                 5
    71.14   Other articles of precious metal or rolled precious metal:
            A. Of precious metal                                                                9               7,5
            B. Of rolled precious metal                                                        12                 6
    71.15   Articles consisting of, or incorporating, pearls, precious or semi-precious
            stones (natural, synthetic or reconstructed):
            A. Articles consisting of, or incorporating, pearls:
                   I. Necklaces, bracelets and other articles, of pearls, simply strung
                      without fasteners or other accessories                                  Free             Free
                  II. Other                                                                    14                 7
            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               7,5
                  II. Other                                                                    14                 7
    71.16   Imitation jewellery:
            A. Of base metal                                                                   22                18
            B. Other                                                                           22               11,5
 ---pagebreak--- 1.1.73                         Official Journal of the European Communities                  No L 1/261
                                                    CHAPTER 72
                                                        COIN
Note
This Chapter does not cover collectors' pieces (heading No 99.05).
                                                                                    Rate of Duty
    Heading                                   Description                   autonomous      conventional
     number
                                                                                 %               %
       1                                          2                              3                4
     72.01     Coin                                                            Free             Free
 ---pagebreak---  No L 1 /262                              Official Journal of the European Communities                              1.1.73
                                                           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 36.07) ;
      (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 oY 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 , 83.12 and 83.14 .
     In Chapters 73 to 82 ( but not in heading No 73.29 or 74.13) 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 containing more than 10% , by weight, of nickel is to be classified as an alloy of
            nickel , except in the case of an alloy in which iron predominates by weight over each of the other metals .
     (b) Any other alloy of base metals is to be classified as an alloy of the metal which predominates by weight over
            each of the other metals .
     (c) 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.
     (d) In this Section the term " alloy" is to be taken to include sintered mixtures of metal powders and heterogeneous
            intimate mixtures obtained by melting (other than cermets).
 ---pagebreak--- 1.1.73                              Official Journal of the European Communities                                  No L 1 /263
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, T9% 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 tool 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.
         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).
 ---pagebreak--- No L 1 / 264                         Official Journal of the European Communities                             1.1.73
       III . (ECSC) Phosphoric iron (including ferro-phosphorus) (heading No 73.01 ):
             A ferrous product which may contain, by weight, more than 0-50% but less than 15% of phosphorus
             as well as silicon and manganese up to the maximum proportions specified in Note 1 (a).
       Haematite pig iron, and cast iron, and phosphoric iron may also contain, by weight, taken separately
       or together, not more than :
       0-30% nickel,
       0-20% chromium,
       0-30% copper,
       and 0-10% of each of the other alloy elements (for example, aluminium, titanium, vanadium,
       molybdenum, tungsten).
       Phosphoric iron containing, by weight, 15% or more of phosphorus falls within heading No 28.55
       (phosphides).
   (c) Ferro-alloys (heading No 73.02) :
       Alloys of iron (other than master alloys as denned in Note 1 to Chapter 74) which are not usefully malleable
       and are commonly used as raw material in the manufacture of ferrous metals and which contain, by weight,
       separately or together :
       more than 8% of silicon, or
       more than 30% of manganese, or
       more than 30% of chromium, or
       more than 40% of tungsten, or
       a total of more than 10% of other alloy elements (aluminium, titanium , vanadium , copper, molybdenum,
       niobium or other elements , subject to a maximum content of 10% in the case of copper),
        and which contain, by weight, not less than 4% in the case of ferro-alloys containing silicon, not less than
        8% in the case of ferro-alloys containing manganese but no silicon or not less than 10% in other cases,
       of the element iron .
   (d) Alloy steel (heading No 73.15):
        Steel containing, by weight, one or more elements in the following proportions :
        more than 2% of manganese and silicon, taken together, or
        2-00%   or more   of manganese , or
        2-00%   or more   of silicon, or
        0-50%   or more   of nickel , or
        0-50%   or more   of chromium, or
        0-10%   or more   of molybdenum, or
        0-10%   or more   of vanadium, or
        0-30%   or more   of tungsten, or
        0-30%   or more   of cobalt, or
        0-30%   or more   of aluminium, or
        0-40%   or more   of copper , or
        0-10%   or more   of lead, or
        0-12%   or more   of phosphorus, or
        0-10%   or more   of sulphur, or
        0-20%   or more   of phosphorus and sulphur, taken together , or
        0-10%   or more   of other elements , taken separately.
 ---pagebreak--- 1.1.73                                Official Journal of the European Communities                           No L 1 /265
    (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 50 cps and a magnetic flux of 10,000 Gauss 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-rectangu­
          lar 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---  No L 1 /266                             Official Journal of the European Communities                                 1.1.73
     (o) Wire (heading No 73.14) :
         Cold-drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension
         exceeds 13 mm . In the case of headings Nos 73.26 and 73.27, however, the term "wire" is deemed to include
         rolled products of the same dimensions .
    ( p) Bars and rods ( including wire rod) (heading No 73.10):
         Products of solid section which do not conform to the entirety of any of the definitions (h), (ij ), (k), (1),
          ( m), ( n) and (o) above, and which have cross-sections in the shape of circles , segments of circles, ovals,
         isosceles triangles , rectangles, hexagons , octagons or quadrilaterals with only two sides parallel and the
         other sides equal .
         The expression also includes concrete reinforcing bars which apart from minor indentations, flanges , grooves
         or other deformations produced during the rolling process correspond to the above definition .
         (ECSC) ' ' Wire rod" is a product of solid section obtained exclusively by hot rolling, and which is hot-coiled :
         The term also includes :
         1 . Products of round or square section of which the diameter or side does not exceed 13 mm ;
         2 . Products of any other section, which do not conform to the definition of hoop and strip inNotel (m)
              above, weighing not more than 1,330 kg per linear meter.
    (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.
 ---pagebreak---   1.1.73                                       Official Journal of the European Communities                                               NoL 1 /267
                                                                                                                                 Rate of Duty
        Heading                                                 Description                                             autonomous        conventional
        number
                                                                                                                             Vo                  •/.
            1                                                       2                                                         3                   4
        73.01          Pig iron, cast iron and spiegeleisen, in pigs, blocks, lumps and similar
                       forms :
                       A. Spiegeleisen ( ECSC )                                                                                                  4
                       B. Haematite pig iron and cast iron ( ECSC)                                                                               4
                       C. Phosphoric pig iron and cast iron ( ECSC )                                                                             4
                       D. Other pig iron and cast iron :
                             I. Containing, by weight, not less than 0.30% but not more than 1% of
                                 titanium and not less than 0.50% but not more than 1% of
                                 vanadium ( ECSC )                                                                                             Free
                            11 . Other ( ECSC )                                                                                                  4
        73.02          Ferro-alloys :
                       A. Ferro-manganese :
                             I. Containing more than 2% by weight of carbon ( high carbon ferro­
                                 manganese ) ( ECSC )                                                                                            4
                            II . Other                                                                                       8                   8
                       B. Ferro-aluniinium, ferro-silico-aluminium and ferro-silico-mangano-alu­
                           minium                                                                                            7                   7
                       C. Ferro-silicon                                                                                      10               10 ( a )
                       D. Ferro-silico-manganese                                                                             6              5,5 ( b)
                       E. Ferro-chromium and ferro-silico-chromium :
                             I. Ferro-chromium                                                                               8                 8 (c)
                            II . Ferro-silico-chromium                                                                       7                   7
                       F. Ferro-nickel                                                                                       7                 Free
                       G. Other                                                                                              7                  (d )
(a ) Exemption from the payment of duty within the limits of an annual quota of 20,000 metric tons to be granted by the competent EC authorities.
( b ) Exemption from the payment of duty within the limits of an annual quota of 50,000 metric tons to be granted by the competent EC authorities .
( c) Exemption from the payment of duty in respect of ferrochromium containing not more than 010% by weight of carbon and more than 30% , but not
      more than 90% , of chromium , within the limits of an annual quota of 3,000 metric tons, to be granted by the competent EC authorities .
(d) Sec Annex.
 ---pagebreak--- No L 1 /268                                  Official Journal of the European Communities                                             1.1.73
                                                                                                                    Rate of Duty
     Heading                                                  Description                                  autonomous        conventional
      number
                                                                                                                •/.               •/·
         1                                                        2                                              3                 4
      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                4
      73.05           Iron or steel powders ; sponge iron or steel :
                     A. Iron or steel powders                                                                    8                4
                      B. Sponge iron or steel (ECSC )                                                                             3
      73.06           Puddled bars and pilings ; ingots, blocks, lumps and similar forms, of iron
                     or steel (ECSC)                                                                                               3
      73.07           Blooms, billets, slabs and sheet bars (including tinplate bars), of iron or
                      steel; pieces roughly shaped by forging, of iron or steel:
                      A. Blooms and billets :
                            I. Rolled (ECSC)                                                                                       4
                          II. Forged                                                                            10                 5
                      B. Slabs and sheet bars ( including tinplate bars):
                            I. Rolled (ECSC )                                                                                      4
                           II . Forged                                                                          10                 5
                      C. Pieces roughly shaped by forging                                                       10                 4
       73.08          Iron or steel coils for re-rolling :
                      A. Less than 1.50 m in width, intended for re-rolling ( a) (ECSC)                                            5
                      B. Other ( ECSC )                                                                                            6
                                                                                                         I                 I
a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- 1.1.73                             Official Journal of the European Communities                            No L 1 /269
                                                                                                  Rate of Duty
    Heading                                       Description                            autonomous        conventional
     number
                                                                                              »/.               »/»
       1                                             2                                        3                  4
     73.09  Universal plates of iron or steel (ECSC)                                                            6
     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)                                                                           7
                 II . Bars and rods ( ECSC )                                                                    6
                III. Hollow mining drill steel (ECSC)                                                          5
            B. Not further worked than forged                                                10                7
            C. Not further worked than cold-formed or cold-finished                          10                7
            D. Clad or suface-worked (for example, polished, coated):
                  I. Not further worked than clad :
                      a ) Hot-rolled or extruded (ECSC)                                                        5
                      b) Cold-formed or cold-finished                                        10                7
                 II . Other                                                                  10                7
    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)                                    6
                 II. Not further worked than forged                                          10                7
                III . Not further worked than cold-formed or cold-finished                   10                7
                IV. Clad or surface-worked (for example, polished, coated):
                      a ) Not further worked than clad :
                          1 . Hot-rolled or extruded (ECSC )                                                   5
                          2.  Cold-formed or cold-finished                                   10                7
                      b) Other                                                               10                7
            B. Sheet piling ( ECSC)                                                                            6
 ---pagebreak---  No L 1 /270                                     Official Journal of the European Communities                                         1.1.73
                                                                                                                    Rate i f Duty
        Heading                                                   Description                               autonomous       conventional
        number
                                                                                                                 %                •/«
            1                                                          2                                          3                4
        73.12            Hoop and strip, of iron or steel, hot-rolled or cold-rolled :
                        A. Not further worked than hot-rolled ( ECSC )                                                            H
                        B. Not further worked than cold-rolled :
                               I. In coils for the manufacture of tinplate ( a) (ECSC )                                           8
                              II . Other                                                                         10               8
                         C. Clad , coated or otherwise surface-treated :
                               I. Silvered, gilded or platinum-plated                                            10               8
                              II . Enamelled                                                                    10                8
                             III . Tinned :
                                   a) Tinplate (ECSC)                                                                             7      ·
                                   b ) Other                                  -                                 10                8
                            IV. Zinc-coated or lead-coated                                                      10                8
                              V. Other (for example, copper-plated, artificially oxidised, lacquered ,
                                   nickel-plated, varnished, clad , parkerised, printed):
                                   a) Not further worked than clad :
                                        1 . Hot-rolled (ECSC )                                                                    7
                                          . Cold-rolled                                                         10                8
                                   b ) Other                                                                    10                8
                        1). Otherwise shaped or worked (for example, perforated, chamfered , lap­
                            jointed )                                                                           10                8
        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)                         6
                              II . Other ( ECSC)                                                                                  7
                         B. Other sheets and plates :
                               I. Not further worked than hot-rolled , of a thickness of:
                                   a ) 1 mm or more ( ECSC )                                                                      7
                                   b ) Less than 2 mm ( ECSC)                                                                     6
                              II . Not further worked than cold-rolled , of a thickness of :
                                   a ) 3 mm or more                                                             JO                7
( a ) Entry under this » ubheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- 1.1.73                              Official Journal of the European Communities                                    No L 1 /271
                                                                                                           Rate of Duty
    Heading                                         Description                                   autonomous       conventional
    number
                                                                                                       •/.               '/>
       1                                                2                                               3                 4
     73.13   B. II . b ) More than 1 mm but less than 3 mm (ECSC )                                                       6
 Ccontinued)          c ) 1 mm or less (ECSC )                                                                           8
                 III. Not further worked than burnished, polished or glazed (ECSC) ....                                  7
                 IV. Clad, coated or otherwise surface-treated :
                      a) Silvered, gilded, platinum-plated or enamelled                               10                 1
                      b ) Tinned :
                          1 . Tinplate (ECSC)                                                                           7
                          2 . Other (ECSC )                                                                             7
                      c) Zinc-coated or lead-coated ( ECSC)                                                              8
                      d ) Other (for example, copper-plated , artificially oxidised , lacquered ,
                          nickel-plated, varnished, clad, parkerised , printed) (ECSC) ....                             7
                  V. Otherwise shaped or worked:
                      a) Cut into shapes other than rectangular shapes, but not further
                          worked :
                          1 . Silvered, gilded, platinum-plated or enamelled                          10                7
                          2 . Other ( ECSC )                                                                            7
                      b ) Other, excluding sheets and plates shaped by rolling                        10                7
    73.14    Iron or steel wire, whether or not coated, but not insulated                             10                8
    73.15    Alloy steel and high carbon steel in the forms mentioned in headings
             Nos 73.06 to 73.14 :
             A. High carbon steel :
                  I. Ingots, blooms, billets, slabs and sheet bars :
                      a) Forged                                                                        9               4,5
                      b ) Other :
                          1 . Ingots ( ECSC )                                                                           3
                          2 . Blooms , billets, slabs and sheet bars ( ECSC )                                           4
                 II. Pieces roughly shaped by forging                                                 10                4
                III. Coils for re-rolling ( ECSC)                                                                       5
                IV. Universal plates (ECSC)                                                                             6
                 V. Bars and rods (including wire rod) and hollow mining drill steel ;
                      angles, shapes and sections :
                     a) Not further worked than forged                                                10                8
 ---pagebreak--- No L 1 /272                         Official Journal of the European Communities                                     1.1.73
                                                                                                     Rate of Duty
    Heading                                        Description!                              autonomous      conventional
    number
                                                                                                  V.              %
       1                                                2                                          3               4
    73.15    A. V. h ) Not further worked than hot-rolled or extruded :
 (continued)               1 . Wire rod (ECSC)                                                                    7
                          2 . Other (ECSC )                                                                        6
                      c ) Not further worked than cold-formed or cold-finished                   10                8
                      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               7
                          2.   Other                                                             10               8
                 VI . Hoop and strip :
                      a ) Not further worked than hot-rolled ( ECSC )                                             7
                      b ) Not further worked than cold-rolled                                    10               8
                      c) Clad , coated or otherwise surface-treated :
                          1.   Not further worked than clad :
                               aa ) Hot-rolled ( ECSC )                                                           7
                               bb ) Cold-rolled                                                  10               8
                          2 . Other                                                              10               8
                      d) Otherwise shaped or worked (for example, perforated, chamfered,
                          lap-jointed)                                                           10               8
                VII . Sheets and plates :
                      a ) Not further worked than hot-rolled (ECSC)                                               7
                      b ) Not further worked than cold-rolled, of a thickness of :
                          1.   3 mm or more                                                      10               7
                          2 . Less than 3 mm (ECSC)                                                               8
                      c) Polished, clad, coated or otherwise surface-treated ( ECSC ) ....                        7
                      d) Otherwise shaped or worked :
                          1 . Cut into shapes other than rectangular shapes, but not further
                               worked (ECSC)                                                                      7
                          2. Other, excluding sheets and plates shaped by rolling                10               7
               VIII . Wire, whether or not coated, but not insulated                             10               8
             B. Alloy steel :
                  I. Ingots, blooms, billets, slabs and sheet bars :
                     a ) Forged                                                                   8               5
                      b ) Other :
                          1 . Ingots :
                               aa) Waste or scrap in ingot form ( ECSC)                                         Free
                               bb) Other (ECSC)                                                                   3
                          2. Blooms, billets, slabs and sheet bars ( ECSC)                                        4
                 II. Pieces roughly shaped by forging                                            10               5
                III. Coils for re-rolling (ECSC)                                                                  6
                IV. Universal plates (ECSC)                                                                       6
 ---pagebreak--- 1.1.73                               Official Journal of the European Communities                                No L 1 /273
                                                                                                        Rate of Duty
     Heading                                        Description                                autonomous       conventional
     number
                                                                                                    °/o              %>
        1                                                2                                           3               4
     73.15    B. V. Bars and rods (including wire rod) and hollow mining drill steel ;
  (continued)          angles, shapes and sections :
                       a) Not further worked than forged                                            9                7
                       b ) Not further worked than hot-rolled or extruded :
                           1 . Wire rod ( ECSC)                                                                      7
                           2 . Other ( ECSC )                                                                        6
                       c) Not further worked than cold-formed or cold-finished                     10                8
                       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                8
                           2.  Other                                                               10                8
                 VI . Hoop and strip :
                       a ) Not further worked than hot-rolled ( ECSC )                                               7
                       b ) Not further worked than cold-rolled                                     10                8
                       c) Clad , coated or otherwise surface-treated :
                           1 . Not further worked than clad :
                               aa) Hot-rolled (ECSC)                                                                 7
                               bb ) Cold-rolled                                                    10                7
                           2.  Other                                                               10                8
                      d) Otherwise shaped or worked (for example, perforated, chamfered,
                           lap-jointed)                                                            10                8
                 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)                                                                          7
                       b ) Other sheets and plates :
                           1 . Not further worked than hot-rolled ( ECSC )                                           7
                           2 . Not further worked than cold-rolled, of a thickness of :
                               aa) 3 mm or more                                                    10                7
                               bb ) Less than 3 mm ( ECSC)                                                           7
                           3 . Polished, clad, coated or otherwise surface-treated ( ECSC) . .                       7
                           4. Otherwise shaped or worked:
                               aa) Cut into shapes other than rectangular shapes, but not
                                    further worked ( ECSC)                                                           7
                               bb) Other, excluding sheets and. plates shaped by rolling . .       10                7
                VIII . Wire, whether or not coated, but not insulated                              10                8
 ---pagebreak---   No L 1 /274                                  Official Journal of the European Communities                                            1.1.73
                                                                                                                     Rate of Duty
        Heading                                                  Description                                autonomous       conventional
         number
                                                                                                                 •/.               °/o
            1                                                         2                                           3                 4
         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                 9
                             11 . Other :
                                  a) New ( ECSC )                                                                                  6
                                  b ) Used ( ECSC )                                                                                3
                        B. Check-rails ( ECSC )                                                                                    5
                        C. Sleepers (ECSC)                                                                                         5
                        D. Fish-plates and sole plates :
                              I. Rolled ( ECSC )                                                                                   5
                             II . Other                                                                         15                7,5
                        E. Other                                                                                14                 7
         73.17          Tubes and pipes, of cast iron                                                           13                 9
         73.18          Tubes and pipes and blanks therefor, of iron (other than of cast iron) or
                        steel, excluding high-pressure hydro-electric conduits :
                        A. 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 ( a )                                           14                 9
                        B. Straight and of uniform wall-thickness, other than those falling in A
                            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°/o of molybdenum                                                          14                 9
                        C. Other                                                                                14                10
        73.19           High-pressure hydro-electric conduits of steel, whether or not reinforced               13                10
        73.20          Tube and pipe fittings (for example, joints, elbows, unions and flanges),
                       of iron or steel                                                                         14                10
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- 1.1.73                            Official Journal of the European Communities                                 No L 1 /275
                                                                                                      Rate of Duty
    Heading                                     Description                                  autonomous       conventional
     number
                                                                                                  •/«                °/o
        1                                            2                                             3                 4
     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                5,5
     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 1,
            whether or not lined or heat-insulated, but not fitted with mechanical or
            thermal equipment                                                                    15                 6
     73.23  Casks, drums, cans, boxes and similar containers, of sheet or plate iron or
            steel, of a description commonly used for the conveyance or packing of
            goods, of a capacity :
            A. Of 50 1 or more                                                                   15                 6
            B. Of less than 50 1                                                                 17                 7
     73.24  Containers, of iron or steel, for compressed or liquefied gas                        17                 7
     73.25  Stranded wire, cables, cordage, ropes, plaited bands, slings and the like, of
            iron or steel wire, but excluding insulated electric cables                          17                8,5
     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
     73.27  Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials,
            of iron or steel wire                                                                15                10
     73.28  Expanded metal , of iron or steel                                                    J5               7,5
     73.29  Chain and parts thereof, of iron or steel                                            16               6,5
     73.30  Anchors and grapnels and parts thereof, of iron or steel                             18                 9
     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                 5
            B. Other                                                                             16               6,5
 ---pagebreak--- No L 1 /276                       Official Journal of the European Communities                                          1.1.73
                                                                                                      Rate of Duty
   Heading                                        Description                                autonomous       conventional
   number
                                                                                                  •/.               •/o
      1                                               2                                            3                 4
    73.32   Bolts and nuts (including bolt ends and screw studs), whether or not
            threaded or tapped, and screws (including screw hooks and screw rings), of
            iron or steel; rivets, cotters, cotter-pins, washers and spring washers, of iron
            or steel :
            A. Not threaded or tapped:
                   I. Screws, nuts, rivets and washers, obtained by turning bars, angles,
                      shapes, sections or wire, of solid section, of a shank thickness or
                      hole diameter not exceeding 6 mm                                           16                  7
                 II . Other                                                                      16                10
            B. Threaded or tapped:
                  I. Screws and nuts, obtained by turning bars, angles, shapes, sections
                      or wire, of solid section, of a shank thickness or hole diameter not
                      exceeding 6 mm                                                             17                  8
                 II . Other                                                                      17                11
    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               7,5
            B. Other                                                                              15                 6
    73.34   Pins (excluding hatpins and other ornamental pins and drawing pins), hair­
            pins and curling grips, of iron or steel                                              19               7,5
    73.35    Springs and leaves for springs, of iron or steel                                     17                 7
    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                 7
    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               8,5
 ---pagebreak--- 1.1.73                          Official Journal of the European Communities                         No L 1 /277
                                                                                             Rate of Duty
    Heading                                   Description                             autonomous     conventional
     number
                                                                                           %               •/«
       1                                           2                                       3                4
     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 :
            A. Sinks and wash basins and parts thereof, of stainless steel                17              7,5
            B. Other                                                                      17              8,5
     73.39  Iron or steel wool ; pot scourers and scouring and polishing pads, gloves
            and the like, of iron or steel                                                17              8,5
     73.40  Other articles of iron or steel :
            A. Of cast iron                                                               14              5,5
            B. Other                                                                      18               8
 ---pagebreak--- No L 1 / 278                          Official Journal of the European Communities                                       1.1.73
                                                         CHAPTERT 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 manu­
    facture 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 productsof 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 pro­
         duction (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 ma­
         chines 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, perfor­
         ated , 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 simi­
    larly treated .
                                                                                                         Rate of Duty
     Heading                                        Description                                an tonomous       conventional
     number
                                                                                                     •/o              %
         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--- 1.1.73                          Official Journal of the European Communities                                  No L 1 /279
                                                                                                     Rate of Duty
    Heading                                     Description                                 autonomous        conventional
     number
                                                                                                 •/.               »/o
        1                                           2                                            3                 4
     74.03  Wrought bars, rods, angles, shapes and sections, of copper ; copper wire . .        10                 8
     74.04  Wrought plates , sheets and strip , of copper                                       10                 8
     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                                       12                 8
     74.06  Copper powders and flakes :
            A. Lamellar powders and flakes                                                      14                10
            B. Other                                                                             3                1,5
     74.07  Tubes and pipes and blanks therefor, of copper ; hollow bars of copper . .           13                8
     74.08  Tube and pipe fittings (for example, joints, elbows, sockets and flanges ),
            of copper                                                                           15                7,5
     74.09  Reservoirs, tanks, vats and similar containers, for any material ( other than
            compressed or liquefied gas), of copper, of a capacity exceeding 300 1,
            whether or not lined or heat-insulated, but not fitted with mechanical or
            thermal equipment                                                                   14                 7
     74.10  Stranded wire, cables, cordage, ropes, plaited bands and the like, of copper
            wire, but excluding insulated electric wires and cables                             13                 8
     74.11  Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials
            ( including endless bands), of copper wire                                          12                  8
      74.12 Expanded metal , of copper                                                          14                 7
      74.13 Chain and parts thereof, of copper                                                  17                 7
      74.14 Nails, tacks, staples, hook-nails, spiked cramps, studs, spikes and drawing
            pins, of copper, or of iron or steel with heads of copper                           13                6,5
      74.15 Bolts and nuts (including bolt ends and screw studs), whether or not
            threaded or tapped, and screws (including screw hooks and screw rings),
            of copper; rivets, cotters, cotter-pins, washers and spring washers , of
            copper :
            A. Screws, nuts, rivets and washers, obtained by turning bars, angles,
                 shapes, sections or wire, of solid section, of a shank thickness or hole
                 diameter not exceeding 6 mm                                                     14               4,5
            B. Other                                                                             14                7
 ---pagebreak--- No L 1 /280                     Official Journal of the European Communities                                   1.1.73
                                                                                             Rate of Duty
   Heading                                     Description                          autonomous       conventional
   number
                                                                                         •/.               e/o
      1                                             2                                     3                 4
    74.16   Springs, of copper                                                          17                8,5
    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                7,5
    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                 7
    74.19   Other articles of copper                                                    18                 7
 ---pagebreak--- 1.1.73                                 Official Journal of the European Communities                              No L 1 /281
                                                          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 di­
        mension 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                                         Description                                autonomous      conventional
     number
                                                                                                     %                «/o
        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                6
     75.03        Wrought plates, sheets and strip, of nickel; nickel foil; nickel powders and
                  flakes :
                  A. Plates , sheets, strip and foil                                                10                7
                  B. Powders and flakes                                                              2               0,5
 ---pagebreak--- No L 1 /282                      Official Journal of the European Communities                                           1.1.73
                                                                                                      Rate of Duty
   Heading                                     Description                                   autonomous       conventional
   number
                                                                                                  •/.               •/.
      1                                            2                                              3                 4
                                                                      •
   75.04    Tubes and pipes and blanks therefor, of nickel; hollow bars, and tube and
            pipe fittings (for example, joints, elbows, sockets and flanges), of nickel :
            A. Tubes and pipes and blanks therefor; hollow bars                                  12                 8
            B. Tube and pipe fittings                                                            13                 5
   75.05    Electro-plating anodes, of nickel, wrought or unwrought, including those
            produced by electrolysis :
            A. Not prepared beyond casting                                                        5                 4
            B. Other                                                                              8                 5
   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, obtained by turning bars, angles,
                     shapes, sections or wire, of solid section, of a shank thickness or
                     hole diameter not exceeding 6 mm                                            13                4,5
                II . Other                                                                       13                 5
            B. Other                                                                             16                6,5
 ---pagebreak--- 1.1.73                                  Official Journal of the European Communities                               No L 1 /283
                                                           CHAPTER 76
                                           ALUMINIUM AND ARTICLES THEREOF
Notes
1 . In this Chapter the following expressions have the meanings hereby assigned to them :
    (a) Wire (heading No 76.02) :
        Rolled , extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional
        dimension exceeds 6 mm .
    (b) Wrought bars , rods, angles, shapes and sections (heading No 76.02) :
        Rolled, extruded , drawn or forged products of solid section, of which the maximum cross-sectional dimension
         exceeds 6 mm and which , if they are flat, have a thickness exceeding one tenth of the width. Also cast or
         sintered products, of the same forms and dimensions , which have been subsequently machined (otherwise
         than by simple trimming or de-scaling).
    (c) Wrought plates, sheets and strip (heading No 76.03) :
        Flat-surfaced , wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds
         6 mm, and of which the thickness exceeds 0*20 mm but does not exceed one tenth of the width.
         Heading No 76.03 is to be taken to apply, inter alia, to such products , whether or not cut to shape, perforated ,
         corrugated , ribbed, channelled , polished or coated, provided that they do not thereby assume the character
         of articles or of products falling within other headings.
2. Heading No 76.06 is to be taken to apply, inter alia, to tubes, pipes and hollow bars which have been polished
    or coated, or which have been shaped or worked, such as bent, coiled , threaded, drilled , waisted , cone-shaped
    or finned . Heading No 76.07 is to be taken to apply, inter alia , to tube and pipe fittings which have been similarly
     treated .
                                                                                                          Rate of Duty
     Heading                                          Description                                 autonomous       conventional
      number
                                                                                                       %                •/.
        1                                                 2                                            3                 4
      76.01        Unwrought aluminium ; aluminium waste and scrap :
                   A. Unwrought                                                                       10                7
                   B. Waste and scrap :
                        I. Waste :
                           a) Turnings, shavings, chips, milling waste, sawdust and filings;
                               waste of coloured, coated or bonded sheets and foil, of a
                               thickness (excluding any backing) of 0.20 mm or less                  Free              2,5
                           b) Other (including factory rejects)                                        5                4
                       II. Scrap                                                                     Free              Free
 ---pagebreak--- No L 1 /284                    Official Journal of the European Communities                                         1.1.73
                                                                                                  Rate of Duty
   Heading                                    Description                                autonomous       conventional
   number
                                                                                              •/.               •/.
      1                                           2                                            3                 4
   76.02    Wrought bars, rods, angles, shapes and sections, of aluminium; aluminium
            wire                                                                             15                12
   76.03    Wrought plates, sheets and strip, of aluminium                                   15                12
   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                12
    76.05   Aluminium powders and flakes :
            A. Lamellar powders and flakes                                                   21               10,5
            B. Other                                                                         10                 8
   76.06    Tubes and pipes and blanks therefor, of aluminium ; hollow bars of
            aluminium                                                                        19                12
   76.07    Tube and pipe fittings (for example, joints, elbows, sockets and flanges),
            of  aluminium                                                                    20                  8
    76.08   Structures, and parts of structures (for example, hangars and other build­
            ings, 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               7,5
    76.09   Reservoirs, tanks, vats and similar containers, for any material (other than
            compressed or liquefied gas), of aluminium, of a capacity exceeding 300 1,
            whether or not lined or heat-insulated, but not fitted with mechanical or
            thermal equipment                                                                 19               7,5
    76.10   Casks, drums, cans, boxes and similar containers (including rigid and
            collapsible tubular containers), of aluminium, of a description commonly
            used for the conveyance or packing of goods :
            A. Rigid and collapsible tubular containers                                       19               12
            B. Other                                                                          19               9,5
    76.11   Containers, of aluminium, for compressed or liquefied gas                         21               8,5
    76.12   Stranded wire, cables, cordage, ropes, plaited bands and the like, of
            aluminium wire, but excluding insulated electric wires and cables                 19                12
 ---pagebreak--- 1.1.73                            Official Journal of the European Communities                             No L 1 /285
                                                                                                  Rate of Duty
    Heading                                     Description                              autonomous        conventional
     number
                                                                                              •/«               •/.
       1                                            2                                          3                 4
     76.13  Gauze, cloth, grill, netting, reinforcing fabric and similar materials, of
            aluminium      wire                                                              18                 9
     76.14  Expanded metal, of aluminium                                                     20                 10
     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                  8
     76.16  Other articles of aluminium :
            A. Cops, pirns, bobbins and similar supports for the spinning and weaving
               industries                                                                    12                 10
            B. Spools, reels and similar supports for photographic and cinemato­
               graphic film or for tapes, films and the like falling within heading
                No 92.12                                                                     16                 8
            C. Nails, tacks, staples, hook-nails, spiked cramps, spikes and the like ;
               bolts, nuts, screws and similar articles ; washers and spring washers :
                 I. Screws, nuts, rivets and washers, obtained by turning bars, angles,
                     shapes, sections or wire, of solid section, of a shank thickness or
                     hole diameter not exceeding 6 mm                                        16                7,5
                II . Other                                                                   16                10
            D. Other                                                                         19               9,5
 ---pagebreak--- No L 1 /286                                 Official Journal of the European Communities                                                             1.1.73
                                                                      CHAPTER 77
                                     MAGNESIUM AND BERYLLIUM AND ARTICLES THEREOF
                                                                                                                                  Rate ( f Duty
        Heading                                                 Description                                              autonomous        conventional
        number
                                                                                                                              •/.                °/o
            1                                                        2                                                         3                  4
        77.01         Unwrought magnesium; magnesium waste (excluding shavings of uniform
                       size) and scrap :
                      A. Unwrought                                                                                           10               8 (a)
                      B. Waste and scrap :
                             I. Waste                                                                                         5                 4,5
                            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                                                                                              14                  8
        77.03         Other articles of magnesium                                                                            20                  8
        77.04         Beryllium, unwrought or wrought, and articles of beryllium :
                      A. Unwrought ; waste and scrap                                                                          3                  2
                      B. Wrought beryllium and articles of beryllium                                                          8                  5
( a ) Exemption from the payment of duty within the limits of an annual quota being that part of the consumption which is not part ot the Community pro
      duction .
 ---pagebreak---   1.1.73                                      Official Journal of the European Communities                                         No L 1 /287
                                                                      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
             1,700 g/m2.
            Heading No 78.03 is to be taken to apply, inter alia , to such products , whether or not cut to shape, perforated,
            corrugated, ribbed , channelled, polished or coated, provided that they do not thereby assume the character of
            articles or of products falling within other headings .
2. Heading No 78.05 is to be taken to apply, inter alia, to tubes, pipes, hollow bars and tube and pipe fittings which
      have been polished or coated , or which have been shaped or worked , such as bent, coiled, threaded , drilled ,
      waisted, cone-shaped or finned.
                                                                                                                         Rate of Duty
       Heading                                                 Description                                      autonomous        conventional
       number
                                                                                                                     •/«               •/o
           t                                                        2                                                 3                 4
        78.01          Unwrought lead (including argentiferous lead); lead waste and scrap :
                       A. Unwrought:
                            I. Containing 0.02% or more by weight of silver for refining ( bullion
                                lead) ( a )                                                                         4,5            1,32 U A
                                                                                                                                 per 100 kg
                                                                                                                                 net weight
                           II . Other                                                                            1,32 UA           1,32 UA
                                                                                                               per 100 kg        per 100 kg
                                                                                                               net weight         net weight
                      B. Waste and scrap                                                                           F ree              Free
        78.02         Wrought bars, rods, angles, shapes and sections, of lead; lead wire                 ....      10                 10
( a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 1 /288                     Official Journal of the European Communities                                     1.1.73
                                                                                               Rate of Duty
   Heading                                    Description                               autonomous     conventional
   number
                                                                                             %               »/«
      1                                           2                                          3                4
   78.03    Wrought plates, sheets and strip, of lead                                       10               10
   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 1,700 g/m2; lead powders and flakes :
            A. Lead foil :
                 I. Backed                                                                  15              10
                II . Other                                                                  10              —
            B. Lead powders and flakes                                                       5              2,5
   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              11
   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              8,5
 ---pagebreak--- 1.1.73                                   Official Journal of the European Communities                             No L 1 /289
                                                            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, 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 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 , hollows 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                                           Description                                autonomous      conventional
     number
                                                                                                      %               Vo
         1                                                2                                           3                4
      79.01         Unwrought zinc; zinc waste and scrap :
                    A. Unwrought                                                                  1,32 UA         1,32 UA
                                                                                                per 100 kg       per 100 kg
                                                                                                net weight       net weight
                    B. Waste and scrap                                                              Free            Free
     79.02          Wrought bars, rods, angles, shapes and sections, of zinc; zinc wire              10               10
     79.03          Wrought plates, sheets and strip, of zinc; zinc foil; zinc powders and
                    flakes :
                    A. Plates, sheets, strip and foil                                                10               10
                    B. Powders (including dust) and flakes                                            7                6
 ---pagebreak--- No L 1 /290                     Official Journal of the European Communities                                       1.1.73
                                                                                                  Rate of Duty
   Heading                                      Description                                autonomous     conventional
   number
                           I
                                                                                                %              •/.
      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              10
    79.05   Gutters, roof capping, skylight frames, and other fabricated building
            components, of zinc                                                                14              7
    79.06   Other articles of zinc                                                             16               8
 ---pagebreak--- 1.1.73                               Official Journal of the European Communities                              No L 1 /291
                                                          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 charac­
        ter of articles or of products falling within other headings .
2. Heading No 80.05 is to be taken to apply, inter alia , to tubes, pipes, hollow bars and tube and pipe fittings which
    have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled,
    waisted, cone-shaped or finned.
                                                                                                      Rate of Duty
     Heading                                        Description                               autonomous      conventional
     number
                                                                                                   %               •/.
        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               4
     80.03         Wrought plates, sheets and strip, of tin                                        8               3
 ---pagebreak--- No L 1 /292                     Official Journal of the European Communities                                    1.1.73
                                                                                              Rate of Duty
   Heading                                     Description                             autonomous     conventional
   number
                                                                                            %               •/.
      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               6
                II. Other                                                                  10               5
            B. Powders and flakes                                                           7              3,5
   80.05    Tubes and pipes and blanks therefor, of tin; hollow bars, and tube and
            pipe fittings (for example, joints, elbows, sockets and flanges), of tin :
            A. Tubes and pipes and blanks therefor; hollow bars                            10               5
            B. Tube and pipe fittings                                                      14               7
   80.06    Other articles of tin                                                          16               8
 ---pagebreak---  1.1.73                             Official Journal of the European Communities                            No L 1 /293
                                                        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. T he heading
also covers cobalt mattes, cobalt speiss and other intermediate products of cobalt metallurgy, and cer mets .
                                                                                                   Rate of Duty
     Heading                                      Description                             autonomous       conventional
     number
                                                                                               •/.               •/.
        1                                             2                                         3                 4
      81.01     Tungsten (wolfram), unwrought or wrought, and articles thereof:
               A. Unwrought ; waste and scrap                                                  6
               B. Hammered bars ; angles, shapes and 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 ; waste and scrap :
                     I. Unwrought, in powder                                                   6
                    II . Other  ..                                                             6                5
               B. Hammered bars; angles, shapes and sections, wire, filaments, plates,
                   sheets, strip and foil                                                     10                 8
               C. Other                                                                       13                10
     81.03     Tantalum, unwrought or wrought, and articles thereof:
               A. Unwrought ; waste and scrap                                                 4                 3
               B. Hammered bars ; angles, shapes and sections, wire, filaments, plates ,
                   sheets, strip and foil                                                      8                6
               C. Other                                                                       11                9
     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                4,5
               B. Cadmium :
                    I. Unwrought ; waste and scrap                                            5                 4
                   II . Other                                                                 9                 6
 ---pagebreak--- No L 1 /294                        Official Journal of the European Communities                                           1.1.73
                                                                                                         Rate of Duty
   Heading                                        Description                                   autonomous        conventional
    number
                                                                                                     •/.              •/.
       1                                              2                                              3                 4
    81.04    C. Cobalt :
 (continued)       I. Unwrought ; waste and scrap                                                  Free              Free
                 II . Other                                                                          7                 5
                                                                                                                         *
             D. Chromium :
                   I. Unwrought; waste and scrap                                                     6                 5
                 II . Other                                                                          8                 7
             E. Germanium :
                   I. Unwrought; waste and scrap                                                      6                5
                 II . Other                                                                          10                8
             F. Hafnium ( celtium ):
                   I. Unwrought; waste and scrap                                                      4               3,5
                 II . Other                                                                           9               7,5
             G. Manganese :
                   I. Unwrought ; waste and scrap                                                     7                 5
                  II . Other                                                                         10                7
             H. Niobium ( columbium ):
                   I. Unwrought ; waste and scrap                                                     6               —
                  II . Other                                                                         10               —
             IJ. Antimony :
                    I. Unwrought; waste and scrap                                                     8               —
                  II . Other                                                                         10                 8
             K. Titanium :
                    I. Unwrought ; waste and scrap                                                    6                —
                  II. Other                                                                          10                 8
             L. Vanadium :
                    I. Unwrought; waste and scrap                                                     4               2,5
                  II . Other                                                                          9               7,5
             M. Uranium depleted in U 235                                                             7               3,5
             N. Thorium :
                    L 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               1,5
              O. Zirconium :
                     I. Unwrought ; waste and scrap                                                    6               —
                   II . Other                                                                         10
 ---pagebreak--- 1.1.73                           Official Journal of the European Communities                   No L 1 /295
                                                                                       Rate of Duty
                                                                                            I
    Heading                                    Description                    autonomous       conventional
     number
                                                                                   ■/»
                                                                                   ■/.               •/.
        1                                          2                                3                 4
     81.04    P. Rhenium :
  (continued)      I. Unwrought ; waste and scrap                                  6                —
                  II . Other                                                      10                —
              Q. Gallium ; indium ; thallium :
                   I. Unwrought; waste and scrap                                   4                2,5
                  II . Other                                                       10                5
              R. Cermets :
                   I. Unwrought ; waste and scrap                                  4                7,5
                  II . Other                                                       12               7,5
 ---pagebreak--- No L 1 /296                            Official Journal of the European Communities                                        1.1.73
                                                          CHAPTER 82
          TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL ; PARTS THEREOF
Note
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 mstal , provided that the articles have cutting teeth , flutes, grooves ,
         or the like, of base mstal, 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 . Sets (other than manicure or chiropody sets (heading No 82.13 )) comprising an assortment of tools, cutlery , spoons ,
    forks or other articles of a kind falling within the different headings of this Chapter, fitted in cabinets , boxes ,
    cases or the like, are to be classified as that one of the constituent articles which is chargeable with the highest
    rate of duty.
4. Cases , boxes and similar containers imported with articles of this Chapter are to be classified with such articles
    if they are of a kind normally sold therewith. Cases , boxes and similar containers imported separately are to be
    classified under their appropriate headings .
                                                                                                           Rate of Duty
      Heading                                        Description                                   autonomous      conventional
      number
                                                                                                        %               °/υ
         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, horti­
                   culture or forestry                                                                 15               6
      82.02        Saws (non-mechanical) and blades for hand or machine saws ( including
                   toothless saw blades):
                   A. Saws ( non-mechanical):
                         I. Back saws, rip saws                                                        15               7
                        II . Other                                                                      15              9
 ---pagebreak--- 1.1.73                                Official Journal of the European Communities                              No L 1 /297
                                                                                                        Rate of Duty
      Heading                                       Description                                autonomous       conventional
      number
                                                                                                    •/«               •/«
         1                                              2                                            3                4
      82.02     B. Saw blades :
   (continued)        I. Bandsaw   blades                                                          1.5                9
                     II . Chain saw blades                                                         16                 7
                    III . Other                                                                    16                10
       82.03    Hand tools, the following: pliers (including cutting pliers ), pincers, tweez­
                ers, tinmen's snips, bolt croppers and the like ; perforating punches ; pipe
                cutters ; spanners and wrenches (but not including tap wrenches); files and
                rasps :
                A. Files and rasps                                                                 13                 5
                B. Other                                                                           15                 7
       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                6,5
       82.05    Interchangeable tools for hand tools, for machine tools or for power­
                operated hand tools (for example, for pressing, stamping, drilling, tapping,
                threading, boring, broaching, milling, cutting, turning, dressing, morticing
                or screw driving), including dies for wire drawing, extrusion dies for metal,
                and rock drilling bits, with a working part of:
                A. Base metal                                                                      12                6,5
                B. Metal     carbides                                                   ·          13                6,5
                C. Diamond or agglomerated diamond                                                  9                7,5
                D. Other materials                                                                 12                 6
       82.06    Knives and cutting blades, for machines or for mechanical appliances ....          13                 5
       82.07    Tool-tips and plates, sticks and the like for tool-tips, unmounted, of sin­
                tered metal carbides (for example, carbides of tungsten, molybdenum or
                vanadium )                                                                         14                 7
       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                 7
       82.09    Knives with cutting blades, serrated or not (including pruning knives),
                other than knives falling within heading No 82.06                                  17                (a )
       82.10    Knife blades                                                                       17                13
(a) See Annex .
 ---pagebreak--- No L 1 /298                      Official Journal of the European Communities                                      1.1.73
                                                                                                 Rate of Duty
   Heading                                        Description                            autonomous      conventional
   number
                                                                                              %                •/.
      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                 5
                 II. Other                                                                   17                 7
            B. Blades and cutters :
                  I. Safety razor blades                                                     16                 7
                 II . Other                                                                  12               6,5
            C. Other parts                                                                   17                 7
    82.12   Scissors (including tailors ' shears ), and blades therefor                      17               10,5
    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                8,5
    82.14   Spoons, forks, fish-eaters , butter-knives, ladles, and similar kitchen or
            tableware :
            A. Of stainless steel                                                             19               —
            B. Other                                                                          19               8,5
    82.15   Handles of base metal for articles falling within heading No 82.09, 82.13
            or 82.14                                                                          19               7,5
 ---pagebreak--- 1.1.73                                Official Journal of the European Communities                                 No L 1 /299
                                                            CHAPTER 83
                                      MISCELLANEOUS ARTICLES OF BASE METAL
Notes
In this Chapter a reference to parts of articles is in no case to be taken as applying to cables , chains , nails, bolts, nuts,
screws , springs or other articles of iron or steel of a kind described in heading No 73.25, 73.29, 73.31 , 73.32 or 73.35,
nor to similar articles of other base metals ( Chapters 74 to 81 inclusive).
                                                                                                          Rate of Duty
    Heading                                           Description                                 autonomous      conventional
     number
                                                                                                       %                •/.
        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              8,5
     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                                                                 17               7
     83.03       Safes, strong-boxes, armoured or reinforced strong-rooms, strong-room
                 linings and strong-room doors, and cash and deed boxes and the like, of
                 base metal                                                                            17              8,5
     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               8
     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              7,5
     83.06       Statuettes and other ornaments of a kind vised indoors, of base metal ....            18               9
     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)                                                          18                7
     83.08       Flexible tubing and piping, of base metal                                             17               7
 ---pagebreak--- No L 1 /300                     Official Journal of the European Communities                                       1.1.73
                                                                                                 Rate of Duty
   Heading                                      Description                               autonomous     conventional
   number
                                                                                               %               •/·
      1                                             2                                          3               4
   83.09    Clasps, frames with clasps for handbags and the like, buckles, buckle­
            clasps, hooks, eyes, eyelets, and the like, of base metal, of a kind commonly
            used for clothing, travel goods, handbags, or other textile or leather goods;
            tubular rivets and bifurcated rivets, of base metal                               16              6,5
   83.10    Beads and spangles, of base metal                                                 18               9
   83.11    Bells and gongs, non-electric, of base metal, and parts thereof of base metal     18               9
   83.12    Photograph, picture and similar frames, of base metal; mirrors of base metal      19             9,5
   83.13    Stoppers, crown corks, bottle caps, capsules, bung covers, seals and plombs,
            case corner protectors and other packing accessories, of base metal :
            A. Capsules of aluminium or lead :
                 I. Capsules of aluminium of a maximum diameter of 21 mm , with or
                     without an internal rubber seal , but not combined with other
                     materials                                                                18               7
                II . Other                                                                    18              11
            B. Other                                                                          18               7
   83.14    Sign-plates, name-plates, numbers, letters and other signs, of base metal . .     19             7,5
   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 steel and coated with refractory material        15              10
            B. Other                                                                          15             7,5
 ---pagebreak---  1.1.73                                  Official Journal of the European Communities                              No L 1 /301
                                                         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 on machinery, mechanical or electrical appliances,
           of unhardened vulcanised rubber (for example, washers ) (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 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, ships or boats , of Section XVII ;
     (1) Articles falling within Chapter 90 ;
    (m) Clocks , watches and other articles falling within Chapter 91 ;
     (n) Interchangeable tools of heading No 82 . 05 and brushes of a kind used as parts of machines of heading
           No 96.02 ; 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 1 /302                        Official Journal of the European Communities                                  1.1.73
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 Sec­
    tion are in all cases to be classified separately (heading No . 87.01 ).
6. (EURATOM) When not specified in any of the headings of this Section, machines and apparatus specially
    designed for the recycling of irradiated nuclear fuel shall be subject, regardless of the headings of Chapters
    84 and 85 within which they remain classified, to a duty of 11% .
 ---pagebreak--- 1.1.73                                 Official Journal of the European Communities                             No L 1 /303
                                                         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 .
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 neces­
         sary, 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 cur­
               rent processing run . They must also be able themselves , on the basis of the instructions contained in
               the initial program , to modify, by logical decision , its execution during the processing run ;
          (b) Analogue machines capable of simulating mathematical models and comprising at least : analogue
               elements , control elements and programming elements ;
          (c) Hybrid machines consisting of either a digital machine with analogue elements or an analogue machine
               with digital elements .
 ---pagebreak--- No L 1 /304                           Official Journal of the European Communities                                     1.1.73
    (B) Automatic data processing machines may be in the form of systems consisting of a variable number of sepa­
         rately-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 005 mm, whichever is less.
    Other steel balls are to be classified under heading No 73.40.
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 l /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 co-ordinate 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 0-005mm.
4. (EURATOM) The term "nuclear reactors''' (subheading 84.59 B) covers all the apparatus and applicances 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 ).
 ---pagebreak---   1.1.73                                        Official Journal of the European Communities                                                    No L 1 /305
                                                                                                                                       Rate of Duty
        Heading                                                  Description                                                  autonomous        conventional
         number
                                                                                                                                   %                 #/o
                                                                                                                                                     •/.
            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          Prcducer gas and water gas generators, with or without purifiers ; acetylene
                        gas generators (water process ) and similar gas generators, with or without
                        purifiers                                                                                                  14               5,5
         84.04          Steam engines (including mobile engines, but not steam tractors falling
                        within heading No 87.01 or mechanically propelled road rollers) with
                        self-contained boilers                                                                                     13               6,5
         84.05          Steam and other vapour power units, not incorporating boilers                                              13                 5
I
I
          84.06         Internal combustion piston engines :
                        A. Aircraft engines as defined in Additional Note 1 to this Chapter, of a
                            power of:
                              L 400 metric hp or less                                                                            15 ( a )             6
                             II. More than 400 metric hp                                                                         10 ( a )             4
                        B. Outboard motors                                                                                         18                11
                         C. Other engines :
                              I. Spark ignition engines of a cylinder capacity of:
                                  a ) 250 cc or less                                                                               22                 9
                                  b ) More than 250 cc :
                                       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 cc,
                                           Special purpose motor vehicles of heading No 87.03 ( b ) ....                           18                 7
                                      2.   Other                                                                                   18                 12
                             II . Compression ignition engines :
                                  a ) Marine engines ( b )                                                                         15                 11
  (a ) 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 national authorities .
  ( b) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 1/306                                    Official Journal of the European Communities                                                                1.1.73
                                                                                                                                       Rate of Duty
     Heading                                                     Description                                                 autonomous         conventional
      number
                                                                                                                                   %                  •/o
         1                                                            2                                                             3                 4
      84.06           C. II. b) Other:
  (continued)                        1 . For the industrial assembly of:
                                         Agricultural walking tractors of subheading 87.01A,
                                         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 cc,
                                         Special purpose motor vehicles of heading No 87.03 ( a ) ....                             18                 7
                                    2.   Other                                                                                    18                 14
                      D. Parts :
                            I. For aircraft engines                                                                             12 (b )               5
                           II . For other engines                                                                                 16                  7
      84.07           Hydraulic engines and motors (including water wheels and water turbines)                                    15                  6
      84.08           Other engines and motors:
                      A. Reaction engines :
                            I. Turbo-jets developing a thrust of:
                                a ) ?,500 kg or less                                                                            12 ( b )              6
                                b) More than 2,500 kg                                                                           12 (b )               5
                           II. Other (for example, ram-jets, pulse-jets, rocket engines)                                        12 ( b )              6
                      B. Gas turbines :
                            I. Turbo-propellers developing a power of:
                                a) 1,500 metric hp or less                                                                      15 ( b)              7,5
                                b) More than 1,500 metric hp                                                                    12 ( b )              5
                           II . Other                                                                                             14                 5,5
                      C. Other engines and motors                                                                                 14                  7
                      D. Parts :
                            I. Of reaction engines or of turbo-propellers                                                       12 (b )               5
                           II . Other                                                                                             14                 5,5
       84.09          Mechanically propelled road rollers                                                                          13                 5
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
(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 Com­
    munity . This suspension is subject to compliance with formalities and conditions to be determined by the competent national authorities .
 ---pagebreak--- 1.1.73                              Official Journal of the European Communities                           No L 1 /307
                                                                                                  Rate of Duty
    Heading                                       Description                              autonomous     conventional
    number
                                                                                                %               •/.
       1                                              2                                         3                4
     84.10  Pumps (including motor pumps and turbo pumps) for liquids, whether or
            not fitted with measuring devices; liquid elevators of bucket, chain, screw,
            band and similar kinds :
            A. Delivery pumps fitted, or designed to be fitted, with a measuring device        15              6,5
            B. Other pumps :
                   I. Pumps having a pressure capacity of 20 bars or more                      12               9
                  II . Other pumps                                                             12               6
                 III . Parts                                                                   12               6
            C. Liquid elevators of bucket, chain, screw, band and similar kinds                14              5,5
     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. Pumps (hand or foot operated) for inflating pneumatic tyres and the
                        like                                                                   16             6,5
                  II . Vacuum pumps creating a vacuum better than 10~2 Torr ; centri­
                       fugal or axial compressors giving a compression ratio of not less
                       than 2 and a flow of more than 3,000 m3 per minute ; stationary
                       reciprocating compressors of a weight exceeding 2,000 kg                12               9
                III . Other pumps and compressors                                              12               6
                IV. Parts                                                                      12               6
            B. Free-piston generators for gas turbines                                         10               4
            C. Fans, blowers and the like                                                      13              6,5
    84.12   Air conditioning machines, self-contained, comprising a motor-driven fan
            and elements for changing the temperature and humidity of air                      12               8
    84.13   Furnace burners for liquid fuel (atomisers), for pulverised solid fuel or for
            gas ; mechanical stokers, mechanical grates, mechanical ash dischargers and
            similar appliances                                                                 14             5,5
    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             5,5
            B. Other                                                                           14             5,5
 ---pagebreak--- No L 1 /308                        Official Journal of the European Communities                                        1.1.73
                                                                                                     Rate of Duty
   Heading                                        Description                                autonomous      conventional
   number
                                                                                                  %                •/.
      1                                               2                                           3                4
   84.15    Refrigerators and refrigerating equipment (electrical and other):
            A. Evaporators and condensers, excluding those for domestic refrigerators            13               4,5
            B. Other                                                                             13                5
   84.16    Calendering and similar rolling machines (other than metal-working and
            metal-rolling machines and glass-working machines) and cylinders therefor            13                5
    84.17   Machinery, plant and similar laboratory equipment, whether or not electri­
            cally 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, vapourising, con­
            densing 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 28.51A (EURATOM )                                        11               5,5
            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               5,5
            C. Heat exchange units                                                               11               4,5
            D. Percolators and other appliances for making coffee and other hot
                 drinks :
                   I. Electrically heated                                                        18                9
                  II . Other                                                                     12                6
            E. Medical and surgical sterilising apparatus :
                   I. Electrically heated                                                        17               8,5
                 II . Other                                                                      14                7
            F. Other :
                   I. Water heaters , non-electric                                               15                6
                  II . Other                                                                     14               5,5
   84.18    Centrifuges ; filtering and purifying machinery and apparatus (other than
            filter funnels, milk strainers and the like), for liquids or gases :
            A. For the separation of uranium isotopes (EURATOM)                                   5               4,5
            B. For the manufacture of the products mentioned in subheading 28.5 1 A
                (EURATOM)                                                                        11               5,5
            C. 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               5,5
 ---pagebreak--- 1.1.73                              Official Journal of the European Communities                              No L 1 /309
                                                                                                     Rate of Duty
    Heading                                       Description                                 autonomous      conventional
    number
                                                                                                   %               •/.
        1                                             2                                            3               4
     84.18    D. Other:
 (continued)       I. Centrifuges :
                      a) Clothes-dryers, electrically operated, each of a dry linen capacity
                          not exceeding 6 kg                                                      18               8
                      b) Other                                                                    13               5
                  II. Machinery and apparatus (other than centrifuges) for filtering or
                      purifying liquids or gases                                                  15               6
     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 and appliances, electrically operated, with or
                 without provision for drying                                                     18               7
             B. Other                                                                             13               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               6
     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                                                  12               6
    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. Mechanical remote control manipulators, fixed or mobile, but not
                 suitable for use in the hand, specially designed for handling highly
                 radio-active substances (EURATOM )                                                8               4
             B. Self-propelled cranes on wheels, not capable of running on rails                  14               9
             C. Rolling-mill machinery : roller tables for feeding and removing products ;
                 filters and manipulators for ingots, balls, bars and slabs                       14              8,5
             D. Other                                                                             14              5,5
 ---pagebreak--- No L 1 /310                       Official Journal of the European Communities                                         1.1.73
                                                                                                     Rate of Duty
   Heading                                       Description                                autonomous       conventional
   number
                                                                                                 •/.               •/·
      1                                              2                                            3                 4
    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                                                                     15                 11
                 II . Other :
                      a) Boring and sinking machinery                                            9                3,5
                      b) Other                                                                  14                5,5
            B. Pile-drivers; snow-ploughs, not self-propelled (including snow-plough
                attachments )                                                                   15                7,5
    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                4,5
    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                4 ,5
   84.26    Dairy machinery (including milking machines)                                        11                5,5
    84.27   Presses, crushers and other machinery, of a kind used in wine-making,
            cider-making, fruit juice preparation or the like                                   12                 6
    84.28   Other agricultural, horticultural, poultry-keeping and bee-keeping
            machinery ; germination plant fitted with mechanical or thermal equipment;
            poultry incubators and brooders                                                     12                  5
    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                6,5
    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 manufac­
            ture, the preparation of meat, fish, fruit or vegetables (including mincing or
            slicing machines), sugar manufacture or brewing                                     13                  5
 ---pagebreak--- 1.1.73                              Official Journal of the European Communities                             No L 1 /311
                                                                                                     Rate of Duty
    Heading                                      Description                                autonomous       conventional
     number
                                                                                                 •/.              •/.
                                                                                                                  Vo
       1                                             2                                            3                4
     84.31   Machinery for making or finishing cellulosic pulp, paper or paperboard:
             A. For making paper or paperboard                                                   12                5
            B. Other                                                                             14              5,5
     84.32  Book-binding machinery, including book-sewing machines                               11              4,5
     84.33  Paper or paperboard cutting machines of all kinds ; other machinery for
            making up paper pulp, paper or paperboard                                           13                5
     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. Machinery, apparatus and accessories for type-founding or type-setting:
                  L For founding and setting (for example, linotypes, monotypes, inter­
                      types )                                                                    6               2,5
                 II. Other                                                                      13               5,5
            B. Blocks, plates, cylinders and other similar articles, other than litho­
                graphic stones                                                                  16                7
            C. Other                                                                            14               5,5
    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                6
                      b ) Two-revolution machines                                               10                4
                 II . Rotary presses                                                            11               4,5
                III . Other                                                                     11              5,5
            B. Machines for uses ancillary to printing                                          13               6,5
    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                5
    84.37   Weaving machines, knitting machines and machines for making gimped
            yarn, tulle, lace, embroidery, trimmings, braid or net; machines for pre­
            paring yarns for use on such machines, including warping and warp sizing
            machines :
            A. Weaving machines                                                                 11              4,5
            B. Knitting machines                                                                13                6
 ---pagebreak--- No L 1 /312                        Official Journal of the European Communities                                       1.1.73
                                                                                                     Rate of Duty
   Heading                                       Description                                autonomous       conventional
    number
                                                                                                 •/.              ·/.
       1                                             2                                            3                4
    84.37    C. Machines for making gimped yarn, tulle, lace, embroidery, trimmings,
 (continued)     braid or net                                                                    10                4
             D. Machines for preparing yarns for use on the above machines, including
                 warping and warp sizing machines                                                13                5
    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                5
     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                5
     84.40   Machinery for washing, cleaning, drying, bleaching, dyeing, dressing,
             finishing or coating textile yarns, fabrics or made-up textile articles
             (including laundry and dry-cleaning machinery); fabric folding, reeling or
             cutting machines ; machines of a kind used in the manufacture of linoleum
             or other floor coverings for applying the paste to the base fabric or other
             support; machines of a type used for printing a repetitive design, repetitive
             words or overall colour on textiles, leather, wallpaper, wrapping paper,
             linoleum or other materials, and engraved or etched plates, blocks or
             rollers therefor:
             A. Ironing machines and presses, electrically heated                                16               6,5
              B. Clothes-washing machines, each of a dry linen capacity not exceeding
                 6 kg; domestic clothes dryers (other than those of the centrifugal type):
                   I. Electrically operated                                                      19               7,5
                  II. Other                                                                      12                5
             C. Other                                                                            13                5
     84.41   Sewing machines ; furniture specially designed for sewing machines; sewing
              machine needles :
              A. Sewing machines ; furniture specially designed for sewing machines :
                   I. Sewing machines (lock-stitch only), with heads of a weight not
                      exceeding 16 kg without motor of 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 UA each                                      12               6
                      b) Other                                                                    12              —
                  II. Other sewing machines and other sewing machine heads                        12               6
                 III. Parts, including furniture specially designed for sewing machines . .       12               9
             B. Sewing machine needles                                                            14                7
 ---pagebreak--- 1.1.73                              Official Journal of the European Communities                           No L 1 /313
                                                                                                  Rate of Duty
    Heading                                      Description                              autonomous      conventional
     number
                                                                                               %                Vo
       1                                              2                                         3                4
     84.42  Machinery (other than sewing machines) for preparing, tanning or work­
            ing hides, skins or leather (including boot and shoe machinery)                   13               5,5
     84.43  Converters, ladles, ingot moulds and casting machines, of a kind used in
            metallurgy and in metal foundries                                                 13                5
     84.44  Rolling mills and rolls therefor:
            A. Rolling mills specially designed for the recycling of irradiated nuclear
                 fuels ( EURATOM )                                                            11               5,5
            B. Other                                                                          13                7
     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. Automatic machines, numerically controlled (EURATOM )                   11               —
                  II . Other ( EURATOM )                                                      11               5,5
            B. Machine-tools operating by electro-erosion or other electrical processes ;
                 ultrasonic machine-tools :
                   I. Automatic machines, numerically controlled                               8                6
                  II . Other                                                                   8                3
            C. Other machine-tools :
                   I. Lathes :
                       a) Automatic lathes, numerically controlled                            10                8
                       b ) Other                                                              10                7
                  II . Reaming machines :
                       a) Automatic machines, numerically controlled                           8                6
                       b ) Other                                                               8                3
                 III . Planing machines :
                       a) Automatic machines, numerically controlled                           8                8
                       b ) Other                                                               8                7
                IV. Shaping machines, sawing machines and             cutting machines,
                       broaching machines and slotting machines :
                       a ) Automatic machines, numerically controlled                          6                5
                       b ) Other                                                               6              2,5
                  V. Milling machines ; drilling and boring machines:
                       a) Automatic machines, numerically controlled                          12               10
                       b ) Other                                                              12                8
 ---pagebreak--- No L 1 /314                          Official Journal of the European Communities                                       1.1.73
                                                                                                      Rate of Duty
   Heading                                           Description                             autonomous        conventional
    number
                                                                                                  •/«               •/.
       1                                                 2                                         3                 4
    84.45     C. VI. Sharpening, trimming, trueing, grinding, polishing, lapping, dressing
 (continued)           or surfacing machines and similar machines operating by means of
                       grinding wheels, abrasives or polishing products :
                       a) Fitted with a micrometrie adjusting system within the meaning
                           of Additional Note 2 to this Chapter :
                           1 . Automatic machines, numerically controlled                         10                8
                           2.  Other                                                              10                7
                       b) Other :
                           1. Automatic machines, numerically controlled                          4                 3
                           2 . Other                                                              4                2,5
                 VII. Jig boring machines :
                       a) Automatic machines , numerically controlled                             6                 5
                       b) Other                                                                   6                2,5
                 VIII. Gear-cutting machines :
                       a) For cutting cylindrical gears :
                           1 . Automatic machines, numerically controlled                         10                8
                           2.  Other                                                              10                7
                       b ) For cutting other gears :
                           1 . Automatic machines, numerically controlled                         6                 5
                           2.  Other                                                              6                4,5
                  IX. Presses, other than those falling within subheadings 84.45 C X and
                       C XI :
                       a) Automatic presses, numerically controlled                              12                10
                      b) Other                                                                   12                 8
                   X. Bending, forming, folding, flattening, shearing, punching and notching
                       machines :
                       a) Automatic machines, numerically controlled                              8                 6
                       b ) Other                                                                  8                 3
                  XI. Forging machines and stamping machines :
                       a) Automatic machines, numerically controlled                              6                 6
                      b ) Other                                                                   6                 3
                 XII . Other                                                                      9                 7
   84.46     Machine-tools for working wood, cork, bone, ebonite (vulcanite, hard
             like mineral materials or for working glass in the cold, other than
             machines falling within heading No 84.49                                            13                5
   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                9
   84.48     Accessories and parts suitable for use solely or principally with the ma­
             chines falling within headings Nos 84.45 to 84.47, including work and tool
             holders, self-opening dieheads, dividing heads and other appliances for
             machine-tools ; tool holders for any type of tool or machine-tool for
             working in the hand                                                                 8                3,5
 ---pagebreak--- 1.1.73                           Official Journal of the European Communities                               No L 1 /315
                                                                                                   Rate of Duty
    Heading                                    Description                                autonomous       conventional
     number
                                                                                               •/.               •/«
        1                                          2                                            3                 4
     84.49  Tools for working in the hand, pneumatic or with self-contained non­
            electric motor                                                                     13               6,5
     84.50  Gas-operated welding, brazing, cutting and surface tempering appliances           12                 5
     84.51  Typewriters, other than typewriters incorporating calculating mechanisms ;
            cheque-writing machines:
            A. Typewriters                                                                    16                6,5
            B. Cheque-writing machines                                                         13                 5
     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                14
            B. Other                                                                           12               5,5
     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         11                 7
     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):
            A. Addressing machines and address plate embossing machines                        16               6,5
            B. Other                                                                           15                 6
      84.55 Parts and accessories (other than covers, carrying cases and the like)
            suitable for use solely or principally with machines of a kind falling within
            heading No 84.51 , 84.52, 84.53 or 84.54 :
            A. Address plates                                                                  18                 7
            B. Parts and accessories for electronic calculating machines falling within
                subheading 84.52A                                                              14               10,5
            C. Other                                                                           12                 6
      84.56 Machinery for sorting, screening, separating, washing, crushing, grinding or
            mixing earth, stone, ores or other mineral substances, in solid (including
            powder and paste) form; machinery for agglomerating, moulding or
            shaping solid mineral fuels, ceramic paste, unhardened cements, plastering
            materials or other mineral products in powder or paste form ; machines
             for forming foundry moulds of sand                                                13                  5
 ---pagebreak--- No L 1 /316                        Official Journal of the European Communities                                       1.1.73
                                                                                                   Rate of Du'ty
   Heading                                       Description                              autonomous       conventional
   number
                                                                                               •/o                •/.
      1                                               2                                         3                  4
    84.57   Glass-working machines (other than machines for working glass in the
            cold); machines for assembling electric filament and discharge lamps and
            electronic and similar tubes and valves :
            A. Glass-working machines (other than machines for working glass in the
                 cold)                                                                         11                4,5
            B. Machines for assembling electric filament and discharge lamps and
                electronic and similar tubes and valves                                        12                 5
    84.58   Automatic vending machines (for example, stamp, cigarette, chocolate and
            food machines), not being games of skill or chance                                 13                 5
    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 28.5 1 A
                   ( EURATOM)                                                                  ! 1               5,5
            B. Nuclear reactors :
                  I. Nuclear reactors ( EURATOM )                                              10                —
                 II. Parts :
                      a) Fuel elements , not irradiated , of natural uranium ( EURATOM )       10                —
                      b ) Fuel elements, not irradiated, of enriched uranium (EURATOM )        10                —
                      c) Other ( EURATOM )                                                     10                —
            C. Specially designed for the recycling of irradiated nuclear fuels ( for
    ,           example, sintering of radio-active metal oxides, sheathing) (EURATOM )         11                5,5
            D. Rope or cable making machinery, including electric wire and cable
                 making machines :
                  I. Stranding, twisting, cabling and similar machines and appliances . .      12                 5
                 II. Other machines and appliances (for example, reinforcing, taping,
                      insulating and the like for the preparation, coating, finishing of
                      ropes and cables )                                                       14                 7
            E. Other                                                                          15                  6
    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                 5
 ---pagebreak--- 1.1.73                          Official Journal of the European Communities                                No L 1 /317
                                                                                                   Rate of Duty
    Heading                                     Description                               autonomous       conventional
     number
                                                                                               •/.
       1                                            2                                          3                 4
     84.61  Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks,
            vats and the like, including pressure reducing valves and thermostatically
            controlled valves :
            A. Pressure reducing valves                                                       15                 6
            B. Other                                                                          16                6,5
     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                                                                         16                 7
     84.64  Gaskets and similar joints of metal sheeting combined with other material
            (for example, asbestos, felt and paperboard) or of laminated metal foil;
            sets or assortments of gaskets and similar joints, dissimilar in composition,
            for engines, pipes, tubes and the like, put up in pouches, envelopes or
            similar packings                                                                  14                5,5
     84.65  Machinery parts, not containing electrical connectors, insulators, coils,
            contacts or other electrical features and not falling within any other
            heading in this Chapter:
            A. Parts of base metal, obtained by turning bars, angles, shapes, sections
                or wire, of solid section, the greatest diameter of which does not
                exceed 25 mm                                                                   15               4,5
            B. Other                                                                           15                6
 ---pagebreak--- No L 1 /318                           Official Journal of the European Communities                                   1.1.73
                                                         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 pro­
    duce, 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, transitors 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 inter­
              connected ;
          (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--- 1.1.73                                 Official Journal of the European Communities                                No L 1 /319
         (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.                                                                                                  «yg  J
   For the classification of the articles defined in this Note, heading No 85.21 shall take precedence over any other
   heading in the Tariff which might cover them by reference to, in particular, their function .
                                                                                                          Rate of Duty
    Heading                                          Description                                 autonomous       conventional
    number
                                                                                                      »/«
                                                                                                      "it               »/o
                                                                                                                        •/·
       1                                                 2                                             3                 4
     85.01        Electrical goods oí the following descriptions : generators, con­
                  verters (rotary or static), transformers, rectifiers and rectifying apparatus,
                  inductors :
                  A. Generators, motors (whether or not equipped with speed reducing,
                       changing or step-up gear) and rotary converters :
                         I. Synchronous motors of an output of not more than 18 watts                14                8,5
                        II . Other                                                                   12                 5
                  B. Transformers, static converters, rectifiers and rectifying apparatus ;
                       inductors                                                                     16                6,5
                  C. Parts                                                                           15                 6
    85.02         Electro-magnets ; permanent magnets and articles of special materials for
                  permanent magnets, being blanks of such magnets ; electro-magnetic and
                  permanent magnet chucks, clamps, vices and similar work holders ; electro­
                  magnetic clutches and couplings ; electro-magnetic brakes; electro-magnetic
                  lifting heads                                                                      15                 6
    85.03         Primary cells and primary batteries                                                20                20
    85.04         Electric accumulators :
                  A. Lead-acid accumulators                                                          20                10
                  B. Other                                                                           17                7,5
                  C. Parts :
                         I. Wooden separators                                                        10                 4
                        II . Other                                                                   17                8,5
 ---pagebreak--- No L 1 /320                     Official Journal of the European Communities                                          1.1.73
                                                                                                    Rate of Duty
   Heading                                    Description                                   autonomous      conventional
   number
                                                                                                •/o               •/.
      1                                           2                                              3                 4
    85.05   Tools for working in the hand , with self-contained electric motor                  14                7
    85.06   Electro-mechanical domestic appliances, with self-contained electric motor          19               7,5
    85.07   Shavers and hair dippers, with self-contained electric motor:
            A. Shavers                                                                          13               6,5
            B. Hair clippers                                                                     14              5,5
    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 alter­
            nators) and cut-outs for use in conjunction with such engines :
            A. Starter motors, generators and cut-outs                                          14               8,5
            B. Ignition magnetos, including magneto-dynamos and magnetic flywheels              18                 7
            C. Glow plugs                                                                       21               10,5
            D. Other                                                                            20                 9
    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                7
            B. Sound signalling equipment                                                        14               8,5
            C. Other                                                                             15                9
    85.10   Portable electric battery and magneto lamps , other than lamps fal ! ing within
            heading No 85.09 :
            A. Miners' safety lamps                                                              15               7,5
            B. Other                                                                             18                13
 ---pagebreak--- 1.1.73                             Official Journal of the European Communities                                No L 1 /321
                                                                                                      Rate of Duty
    Heading                                      Description                                 autonomous       conventional
    number
                                                                                                  •/o               •/«
       1                                             2                                             3                 4
     85.11  Industrial and laboratory electric furnaces, ovens and induction and dielec­
            tric heating equipment; electric welding, brazing and soldering machines
            and apparatus and similar electric machines and apparatus for cutting:
            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               5,5
                 11 . Other                                                                       14               5,5
            B. Electric welding, brazing and soldering machines and apparatus and
                similar electric machines and apparatus for cutting, for any material . .        15                7,5
     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             20                 8
            B. Electric soil heating apparatus and electric space heating apparatus ....         21                8,5
            C. Electric hair dressing appliances ( for example, hair dryers, hair curlers ,
                curling tong heaters )                                                           19                9,5
            D. Electric smoothing irons                                                          20               11,5
            E. Electro-thermic domestic appliances                                                19               7,5
            F. Electric heating resistors                                                        18                 7
     85.13  Electrical line telephonic and telegraphic apparatus (including such appar­
            atus for carrier-current line systems):
            A. Apparatus for carrier-current line systems                                        16                6,5
            B. Other                                                                             15                7,5
     85.14  Microphones and stands therefor; loudspeakers ; audio-frequency electric
            amplifiers                                                                           18                 7
 ---pagebreak--- No L 1 /322                        Official Journal of the European Communities                                          1.1.73
                                                                                                       Rate of Duty
   Heading                                        Description                                 autonomous        conventional
   number
                                                                                                   •/«               »/o
                                                                                                                     •/.
      1                                               2                                             3                 4
    85.15   Radiotelegraphic and radiotéléphonie transmission and reception apparatus ;
            radio-broadcasting and television transmission and reception apparatus
            (including receivers incorporating sound recorders or reproducers) and
            televisions cameras ; radio navigational aid apparatus, radar apparatus and
            radio remote control apparatus :
            A. Radiotelegraphic and radiotéléphonie transmission and reception
                apparatus ; radio-broadcasting and television transmission and reception
                apparatus ( including receivers incorporating sound recorders or repro­
                 ducers ) and television cameras :
                  J. Transmitters                                                                 18                 7
                 II . Transmitter-receivers                                                       20                 11
                III . Receivers , whether or not combined with a sound recorder or
                      reproducer                                                                  22                 14
                IV . Television cameras                                                            17                7
            B. Other apparatus                                                                    16                10
            C. Parts of the goods of subheadings A and B above :
                  I. Cabinets and cases :
                      a ) Of wood                                                                 16                6,5
                      b ) Of other materials                                                      20                 8
                 II . Parts of base metal, obtained by turning bars, angles, shapes, sections
                      or wire, of solid section, the greatest diameter of which does not
                      exceed 25 mm                                                                22                   9
                III . Other                                                                       22                 13
   85.16    Electric traffic control equipment for railways, roads or inland waterways
            and equipment used for similar purposes in port installations or upon
            airfields                                                                             J5                 6
   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                                                                                 15                 6
   85.18    Electrical capacitors , fixed or variable                                             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                6,5
 ---pagebreak--- 1.1.73                               Official Journal of the European Communities                                 No L 1 / 323
                                                                                                         Rate of Duty
    Heading                                        Description                                  autonomous       conventional
     number
                                                                                                     •/«               °/o
       1                                               2                                              3                 4
     85.19    B. Resistors, fixed or variable (including potentiometers), other than
  (continued)     heating resistors                                                                 16                  8
              C. Printed     circuits                                                               15                10
              D. Switchboards and control panels                                                    14                5,5
     85.20    Electric filament lamps and electric discharge lamps (including infra-red
              and ultra-violet lamps); arc-lamps ; electrically ignited photographic
              flashbulbs :
              A. Filament lamps for lighting                                                        15                 6
              B. Other                                                                              18                 7
              C. Parts                                                                              15                7,5
     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 ;
              electronic microcircuits :
              A. Valves and tubes :
                    I. Rectifying valves and tubes                                                  20                  8
                   II . Camera tubes and image converters ; multipliers and the like                17                 7
                  III . Cathode-ray tubes for television sets                                       19                 15
                   IV. Other                                                                        19                7,5
              B. Photocells, including photo-transistors                                            16                6,5
              C. Mounted piezo-electric crystals                                                    20                  8
              D. Diodes, transistors and similar semi-conductor           devices ; electronic
                  microcircuits                                                                     21                 17
              E. Parts                                                                               15                 9
     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 28.5 1 A
                  ( EURATOM )                                                                        11               5,5
              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              5,5
               C. Other                                                                             13                  8
 ---pagebreak--- No L 1 /324                                 Official Journal of the European Communities                                              1.1.73
                                                                                                                    Rate of Duty
      Heading                                                 Description                                  autonomous        conventional
      number
                                                                                                                »/.               •/.
         1                                                         2                                            3                 4
       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                                                                                 17                11
       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                 9
                    B. Heating resistors, other than those falling within heading No 85.12 ....                 14               5,5
                    C. Other                                                                                   12                 8
       85.25        Insulators of any material :
                    A. Of ceramic materials                                                                    19                10
                                                                                                                            with a min.
                                                                                                                             of 15 UA
                                                                                                                            per 100 kg
                                                                                                                             gross , the
                                                                                                                            duty not to
                                                                                                                               exceed
                                                                                                                              19% (a)
                    B. Of artificial plastic materials or of glass fibre                                        19               15
                    C. Of other materials                                                                      19                 10
       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               12
                    B. Of hardened rubber or of bituminous materials                                           14                 7
                    C. Of artificial plastic materials                                                         19                 14
                    D. Of other materials                                                                       16                10
       85.27        Electrical conduit tubing and joints therefor, of base metal lined with
                    insulating material                                                                         14                7
       85.28        Electrical parts of machinery and apparatus , not being goods falling within
                    any of the preceding headings of this Chapter                                              14                5,5
(a ) The 19% ad valorem ceiling .shall only apply to insulators of a value of more than 6U UA per 100 kg .
 ---pagebreak--- 1.1.73                                Official Journal of the European Communities                           No L 1 /325
                                                      SECTION XV//
                                   VEHICLES , AIRCRAFT , AND PARTS THEREOF ;
                         VESSELS AND CERTAIN ASSOCIATED TRANSPORT EQUIPMENT
Notes
1 . This Section does not cover articles falling within heading No . 97.01 , 97.03 or 97.08 , or bobsleighs , toboggans
    and the like falling within heading No 97.06 .
2 . Throughout this Section the expressions "parts " and " parts and accessories " are to be taken not to apply to
    the following articles , whether or not they are identifiable as for the goods of this Section :
    (a ) Joints , washers and the like (classified according to their constituent material or in heading No 84.64);
    ( b) Parts of general use, as defined in Note 2 to Section XV, of base metal ( Section XV), or similar goods
           of artificial plastic materials (which are generally classified in heading No 39.07) ;
    (c) Articles falling within Chapter 82 (tools) ;
     (d) Articles falling within heading No 83.11 ;
    (e) Machines and mechanical appliances and other articles falling within headings Nos 84.01 to 84.59,
           84.61 or 84.62 and parts of engines and motors falling within heading No 84.63 ;
     (f)   Electrical machinery and equipment (Chapter 85);
    (g) Articles falling within Chapter 90 ;
     (h) Clocks ( Chapter 91 );
    ( ii ) Arms ( Chapter 93 ) ;
     ( k) Brushes of a kind used as parts of vehicles (heading No 96.02).
3 . References in Chapter 86 to 88 to parts or accessories are to be taken not to apply to parts or accessories
    which are not suitable for use solely or principally with the articles of those Chapters . A part or accessory
    which answers to a description in two or more of the headings of those Chapters is to be classified under
    that heading which corresponds to the principal use of that part or accessory.
4. Flying machines specially constructed so that they can also be used as road vehicles are classified as flying
    machines . Amphibious motor vehicles are classified as motor vehicles .
5 . Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as
    follows :
     (a) In Chapter 86 if designed to travel on a guide-track (hovertrains) ;
     (b ) In Chapter 87 if designed to travel over land or over both land and water ;
     (c) In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing-stages
           or also able to travel over ice .
    Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles falling
    within the heading in which the air-cushion vehicles are classified under the above provisions .
 ---pagebreak--- No L 1 /326                        Official Journal of the European Communities                                      1.1.73
   Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings , and traffic control
   equipment for hovertrain transport systems as traffic control equipment for railways .
Additional Note
Tools and articles necessary for the maintenance repair of vehicles are to be classified with those vehicles if imported
with them . Other accessories imported with vehicles are also to be classified therewith if they form part of the
normal equipment of the vehicles and are normally sold with them .
 ---pagebreak---  1.1.73                                 Official Journal of the European Communities                                No L 1 /327
                                                             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 taken to apply, inter alia, to :
     (a) Axle, 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.
                                                                                                           Rate of Duty
      Heading                                          Description                                autonomous       conventional
       number
                                                                                                       "¡0               •/»
          1                                                2                                           3                  4
       86.01        Steam rail locomotives and tenders                                                13                6,5
       86.02        Electric rail locomotives, battery operated or powered from an external
                    source of electricity                                                             14                 7
       86.03        Other rail locomotives                                                            13                 5
       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                 7
                    B. Other                                                                          13                6,5
       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                 5
 ---pagebreak--- No L 1 /328                    Official Journal of the European Communities                                         1.1.73
                                                                                                    Rate of Duty
   Heading                                    Description                                  autonomous       con ventional
   number
                                                                                                "/.               %
      1                                            2                                             3                4
    86.07   Railway and tramway goods vans, goods wagons and trucks :
            A. Specially designed for the transport of highly radio-active material
               (EURATOM )                                                                       10                5
            B. Other                                                                            14               5,5
    86.08   Containers specially designed and equipped for carriage by one or more
            modes of transport :
            A. Containers with an anti-radiation lead covering, for the transport of
                radio-active materials ( EURATOM )                                              10                5
            B. Other                                                                            15                6
    86.09   Parts of railway and tramway locomotives and rolling-stock :
            A. Bogies, bissel-bogies and the like, and parts thereof                            13                5
            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               5,5
    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 :
            A. Railway and tramway track fixtures and fittings; parts thereof                   13                6
            B. Mechanical equipment, not electrically powered, for signalling to or
                controlling road, rail or other vehicles, ships or aircraft; parts of the
                foregoing equipment                                                             14                6
 ---pagebreak---   1.1.73                                       Official Journal of the European Communities                                 No L 1 /329
                                                                     CHAPTER 87
          VEHICLES, OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS THEREOF
 NB . — The headings of this Chapter are to be taken not to apply to railway or tramway rolling-stock designed
 solely for running on rails .
 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 trans­
     port, 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 in the normal
     form of adults ' cycles . Such children 's cycles are to be treated as falling within heading No 97.01 .
                                                                                                                  Rate of Duty
      Heading                                                 Description                                autonomous        conventional
      number
                                                                                                              •/.               "/,
          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 com­
                          pression ignition engine, of a cylinder capacity of:
                            I. 1,000 cc or less                                                              12                 6
                           II . More than 1,000 cc                                                           18                 9
                      B. Agricultural tractors (excluding walking tractors ) and forestry tractors,
                         wheeled ( a )                                                                       20                18
                      C. Other                                                                               20                20
       87.02          Motor vehicles for the transport of persons, goods or materials (including
                      sports motor vehicles, other than those of heading No 87.09):
                      A. For the transport of persons, including vehicles designed for the
                          transport of both passengers and goods :
                            I. With either a spark ignition or a compression ignition engine :
                                a) Motor coaches and buses with either a spark ignition engine of
                                    a cylinder capacity of 2,800 cc or more or a compression ignition
                                    engine of a cylinder capacity of 2,500 cc or more                        29                22
                                b ) Other                                                                    29                11
                           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                 8
                           II . Other :
                                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 cc or more or a compression
                                        ignition engine of a cylinder capacity of 2,500 cc or more . .       28                22
                                    2 . Other                                                                28                11
                                b ) With other engines                                                       25                10
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 1 /330                                  Official Journal of the European Communities                                        1.1.73
                                                                                                                 Rate of Duty
      Heading                                                  Description                              autonomous       conventional
      number
                                                                                                             •/.              Vo
          1                                                         2                                        3                 4
       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                10
       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 87.01B 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 cc or more or a
                          compression ignition engine of a cylinder capacity of 2,500 cc or more            29                22
                      B. 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 87.01A,
                          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 cc or
                          a compression ignition engine of a cylinder capacity of less than
                          2,500 cc,
                          Special purpose motor lorries and vans of heading No 87.03 ( a)                   24                12
                      B. Other                                                                              24                20
      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 87.01A .
                          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 cc or
                          a compression ignition engine of a cylinder capacity of less than
                          2,500 cc,
                                                                                                            19                7
                          Special purpose motor lorries and vans of heading No 87.03 (a)
                      B. Other :
                            I. Wheel parts in star form, cast in one piece, of iron or steel                19                7
                           II . Other                                                                       19                12
      87.07           Works trucks, mechanically propelled, of the types used in factories,
                      warehouses, dock areas or airports for short distance transport or handling
                      of goods (for example, platform trucks, fork-lift trucks and straddle
                      carriers); tractors of the type used on railway station platforms; parts of
                      the foregoing vehicles :
                      A. Trucks specially designed for the transport of highly radio-active
                          materials (EURATOM)                                                               10                5
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 1.1.73                               Official Journal of the European Communities                                No L 1 /331
                                                                                                        Rate of Duty
    Heading                                         Description                                autonomous        conventional
     number
                                                                                                    °/«               •/«
                                                                                                                      •/.
        1                                                2                                           3                 4
     87.07    B. Straddle carriers                                                                 20                7,5
  (continued) C. Other trucks ; tractors :
                     I. Fitted with self-actuated lifting equipment                                16                  7
                   II . Other                                                                      22                9,5
              D. Parts                                                                             20                  8
     87.08    Tanks and other armoured fighting vehicles, motorised , whether or not
              fitted with weapons, and parts of such vehicles :
              A. Tanks and parts thereof                                                            5                4,5
              B. Other armoured fighting vehicles and parts thereof                                10                  5
     87.09    Motor-cycles, auto-cycles and cycles fitted with an auxiliary motor, with
              or without side-cars ; side-cars of all kinds                                        26                10,5
     87.10    Cycles (including delivery tricycles), not motorised                                 21                 17
     87.11    Invalid carriages, fitted with means of mechanical propulsion (motorised
              or not)                                                                              M                 8,5
     87.12    Parts and accessories of articles falling within heading No 87.09, 87.10
              or 87.11 :
              A. Of motor-cvcles                                                                   24                9,5
              B. Other                                                                             20                  8
     87.13    Baby carriages and invalid carriages (other than motorised or otherwise
              mechanically propelled) and parts thereof                                             18                 7
     87.14    Other vehicles (including trailers), not mechanically propelled, and parts
              thereof:
              A. Animal-drawn vehicles                                                              14                 7
              B. Trailers and semi-trailers :
                     I. Specially designed for the transport of highly radio-active materials
                         (EURATOM)                                                                  10                 8
                    II . Other                                                                      20                 8
              C. Other vehicles :
                      I. Specially designed for the transport of highly radio-active materials
                         (EURATOM )                                                                 10                 5
                   II . Other                                                                       14                5,5
              D. Parts                                                                              15                 6
 ---pagebreak--- No L 1 /332                                  Official Journal of the European Communities                                                             1.1.73
                                                                      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 machines in
normal flying order, excluding the weight of the crew and of fuel and equipment except permanently-fitted items
of equipment.
                                                                                                                                    Rate of Duty
      Heading                                                  Description                                                 autonomous        conventional
       number
                                                                                                                                •/.               °/o
          1                                                         2                                                            3                 4
       88.01         Balloons and airships                                                                                      18                9
       88.02         Flying machines, gliders, and kites ; rotochutes :
                      A. Not mechanically propelled                                                                             18                7
                      B. Mechanically propelled :
                            I. Helicopters of an unladen weight :
                               a ) Not exceeding 2,000 kg                                                                       15                15
                               h ) Exceeding 2,000 kg                                                                           12                5
                           11. Other, of an unladen weight:
                               a ) Not exceeding 2,000 kg                                                                       15                12
                               h ) Exceeding 2,000 kg but not exceeding 15,000 kg                                               14               5,5
                               c) Exceeding 15,000 kg                                                                           12                 5
       88.03         Parts of goods falling in heading No 88.01 or 88.02:
                      A. Of balloons or airships                                                                                17               8,5
                     B. Other                                                                                                 12 ( a )             5
       88.04         Parachutes and parts thereof and accessories thereto                                                       15                 9
       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               8,5
                     B. Ground flying trainers ; parts thereof                                                                  13                 5
(a) 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 national authorities .
 ---pagebreak---  1.1.73                                      Official Journal of the European Communities                                No L 1 /333
                                                                      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 1 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 and floating docks, designed as sea-going.
                                                                                                                Rare of Duty
        Heading                                                Description                             autonomous       conventional
        number
                                                                                                            •/.               »/«
           1                                                        2                                        3                 4
         89.01         Ships, boats and other vessels not falling within any of the following head­
                       ings 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                5
                                b ) Other                                                                    8                3
         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                3
         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 :
                      A. Sea-going                                                                        Free              F ree
                      B. Other                                                                              8                 4
         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                7
( a ) Exemption shall be granted subjcct to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 1 /334                            Official Journal of the European Communities                                 1.1.73
                                                      SECTION XV///
                         OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING ,
                       CHECKING , PRECISION , MEDICAL AND SURGICAL INSTRUMENTS
                    AND APPARATUS ; CLOCKS AND WATCHES ; MUSICAL INSTRUMENTS ;
       SOUND RECORDERS AND REPRODUCERS ; TELEVISION IMAGE AND SOUND RECORDERS
                               AND REPRODUCERS , MAGNETIC ; 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 rub­
           ber, 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 83.12 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 machin­
           ery of heading No 84.22 ; fittings for adjusting work or tools on machine-tools , of heading No 84.48 , inclu­
           ding 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--- 1.1.73                                   Official Journal of the European Communities                              No L 1 / 335
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 head­
           ing ; 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 obser­
    vation (heading No 90.06), or to telescopic sights for fitting to firearms , periscopic telescopes for fitting to
    submarines or tanks, or to telescopes for machines , appliances , instruments or apparatus of this Chapter ; such
    telescopic sights and telescopes are to be classified in heading No 90.13 .
 4 Measuring or checking optical instruments , appliances or machines which, but for this Note, could be classi­
    fied 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 , 19.16 ,
           90.22, 90.23 , 90.24, 90.25 or 90.27 (other than stroboscopes), the operation of which depends on an electri­
           cal 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 radi­
           ations ; 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 .
                                                                                                          Rate of Duty
     Heading                                            Description                              autonomous        conventional
      number
                                                                                                      »/.               •/.
         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                            17                14
                    B. Sheets or plates of polarising material                                        18                9
      90.02         Lenses, prisms, mirrors and other optical elements, of any material,
                    mounted, being parts of or fittings for instruments or apparatus, other than
                    such elements of glass not optically worked                                       17               14
      90.03         Frames and mountings, and parts thereof, for spectacles, pince-nez,
                    lorgnettes, goggles and the like                                                  19               7,5
 ---pagebreak--- No L 1 /336                     Official Journal of the European Communities                                           1.1 . 73
                                                                                                     Rate of Duty
   Heading                                     Description                                  autonomous       conventional
   number
                                                                                                 •/o               °/o
      1                                            2                                              3                 4
   90.04    Spectacles, pince-nez, lorgnettes, goggles and the like, corrective, protective
            or other                                                                             19               9,5
   90.05     Refracting telescopes (monocular and binocular), prismatic or not                  20                13
   90.06    Astronomical instruments (for example, reflecting telescopes, transit
            instruments and equatorial telescopes), and mountings therefor, but not
            including instruments for radio-astronomy                                            17               12
   90.07    Photographic cameras ; photographic flashlight apparatus :
            A. Photographic cameras                                                             18                13
            B. Photographic flashlight apparatus                                                16                 8
   90.08    Cinematographic cameras, projectors, sound recorders and sound repro­
            ducers ; any combination of these articles :
                                                                                                16                10
            A. Cameras and sound recorders , combined or not
                                                                                                19                11
            B. Projectors and sound reproducers, combined or not
   90.09    Image projectors (other than cinematographic projectors); photographic
            ( except cinematographic) enlargers and reducers                                    18               10,5
   90.10    Apparatus and equipment of a kind used in photographic or cinemato­
            graphic 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                13
            B. Thermo-copying apparatus                                                         1.5                6
            C. Other                                                                            15                 -j
   90.11    Microscopes and diffraction apparatus , electron and proton                         15                9
   90.12    Compound optical microscopes , whether or not provided with means for
            photographing or projecting the image                                               18               10,5
   90.13    Optical appliances and instruments (but not including lighting appliances
            other than searchlights or spotlights), not falling within any other heading
            of this Chapter                                                                     18                11
 ---pagebreak--- 1.1.73                              Official Journal of the European Communities                            No L 1 /337
                                                                                                   Rate of Duty
    Heading                                       Description                              autonomous      conventional
     number
                                                                                                %                •/«
       1                                               2                                         3                4
     90.14  Surveying (including photogrammetrical surveying), hydrographie, navi­
            gational, meteorological, hydrologicai and geophysical instruments ; com­
            passes ; rangefinders :
            A. Compasses                                                                       17              10,5
            B. Other                                                                           17               8,5
     90.15  Balances of a sensitivity of 5 eg or better, with or without their weights . .     18                9
     90.16  Drawing, marking-out and mathematical calculating instruments, drafting
            machines, pantographs, 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                   16                 8
            B. Measuring or checking instruments, appliances and machines ; profile
                projectors                                                                      15               9
     90.17  Medical, dental, surgical and veterinary instruments and appliances
             (including electro-medical apparatus and ophthalmic instruments)                   16                 8
     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)                                                      16              6,5
     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 ; deaf-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                7
                  II . Artificial eyes                                                          14              5,5
                III . Other                                                                     16              10
            B. Deaf-aids and other appliances which are worn or carried, or implanted
                 in the body, to compensate for a defect or disability :
                   I. Deaf-aids                                                                 12                5
                  II. Other                                                                     13                8
            C. Other                                                                            15                9
 ---pagebreak--- No L 1 / 338                     Official Journal of the European Communities                                            1.1.73
                                                                                                       Rate of Duty
   Heading                                       Description                                  autonomous       conventional
   number
                                                                                                   •/«               •/«
      1                                              2                                             3                  4
   90.20     Apparatus based on the use of X-rays or of the radiations from radio-active
             substances (including radiography and radiotherapy apparatus); X-ray
             generators ; X-ray tubes ; X-ray screens ; X-ray high tension generators ;
             X-ray control panels and desks ; X-ray examination or treatment tables,
             chairs and the like                                                                  16                6,5
   90.21     Instruments, apparatus or models , designed solely for demonstrational
             purposes (for example, in education or exhibition), unsuitable for other
             uses                                                                                 12                 5
   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                 6
   90.23     Hydrometers and similar instruments ; thermometers, pyrometers, baro­
             meters, hygrometers, psychrometers, recording or not; any combination
             of these instruments :
             A Mercury or other liquid-filled thermometers, for direct reading                    21                12
             B. Hygrometers and psychrometers                                                     14                11
             C. Hydrometers and similar instruments, with or without thermometers ;
                 optical pyrometers                                                               17               10,5
             D. Other                                                                             17                 7
   90.24     Instruments and apparatus for measuring, checking or automatically con­
             trolling the flow, depth, pressure or other variables of liquids or gases, or
             for automatically controlling temperature, (for example, pressure gauges,
             thermostats, level gauges , flow meters , heat meters , automatic oven­
             draught regulators), not being articles falling within heading No 90.14:
             A. Pressure gauges ( manometers )                                                    18                U
             B. Thermostats                                                                       15                 9
             C. Other                                                                             16                10
    90.25    Instruments and apparatus for physical or chemical analysis ( such as
             Polarimeters, refractometers , spectrometers, gas analysis apparatus ); instru­
             ments 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                10
   90.26     Gas , liquid and electricity supply or production meters ; calibrating meters
             therefor                                                                             15                 9
 ---pagebreak--- 1.1.73                            Official Journal of the European Communities                                  No L 1 /339
                                                                                                      Rate u f Duty
    Heading                                      Description                                 autonomous        conventional
     number
                                                                                                  •/.                °/o
                                                                     -                                  ■
        1                                             2                                            3                  4
     90.27  Revolution counters, production counters, taximeters, mileometers, pedo­
            meters and the like, speed indicators (including magnetic speed indicators)
            and tachometers (other than articles falling within heading No 90.14);
            stroboscopes :
            A. Revolution counters , production counters , taximeters and other counters         16                 6,5
            B. Speed indicators and tachometers                                                  18                  9
            C. Stroboscopes                                                                      14                 8,5
     90.28  Electrical measuring, checking, analysing or automatically controlling
            instruments and apparatus :
            A. Electronic instruments and apparatus                                              16                 13
            B. Other                                                                             16                 6,5
     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
                                                                                                 16                  13
                electronic instruments or apparatus falling within subheading 90.28A
            B. Other :
                  I. Parts of base metal, obtained by turning bars, angles, shapes, sections
                      or wire, of solid section, the greatest diameter of which does not
                      exceed 25 mm                                                               16                 6,5
                 11 . Other                                                                      16                 7,5
 ---pagebreak--- No L 1 /340                           Official Journal of the European Communities                                         1.1.73
                                                        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 regu­
    lated 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),
    nor 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                                        Description                                   autonomous      conventional
     number
                                                                                                       %               °/o
         1                                              2                                              3               4
      91.01       Pocket-watches, wrist-watches and other watches, including stop-watches             13            . 7>5
                                                                                                  with min.       with min.
                                                                                                   of 0,50          of 0,35
                                                                                                  UA each       UA each and
                                                                                                                 max. of 1.05
                                                                                                                   UA 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              10,5
                       II . Other                                                                     14                10
                  B. Other                                                                            13                 9
     91.03        Instrument panel clocks and clocks of a similar type, for vehicles, aircraft
                  or vessels                                                                          13                 9
     91.04        Other clocks :
                  A. Electric or electronic                                                           14              10
                  B. Other                                                                            13                9
 ---pagebreak--- 1.1.73                          Official Journal of the European Communities                                No L 1 /341
                                                                                                   Rate of Duty
    Heading                                    Description                                autonomous        conventional
     number
                                                                                               •/«
                                                                                               •/.                •k
                                                                                                                  «/o
       1                                           2                                            3                  4
     91.05  Time of day recording apparatus ; apparatus with clock or watch movement
            (including secondary movement) or with synchronous motor, for measuring,
            recording or otherwise indicating intervals of time                               15                10,5
     91.06  Time switches with clock or watch movement (including secondary move­
            ment) or with synchronous motor                                                   14                 10
     91.07  Watch movements (including stop-watch movements), assembled :
            A. With balance-wheel and hairspring                                              14                 10
                                                                                          with min.         with min.
                                                                                         of 0,40 UA        of 0,28 UA
                                                                                             each              each
            B. Other                                                                          14                 10
     91.08  Clock movements, assembled                                                        14                 10
     91.09  Watch cases and parts of watch cases                                               9                6,5
     91.10  Clock cases and cases of a similar type for other goods of this Chapter, and
            parts thereof                                                                     14                7,5
     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                5,5
            B. Springs, including hairsprings                                                 12                8,5
            C. Watch movements, unassembled :
                 I. With balance-wheel and hairspring                                         14                 10
                                                                                          with min.         with min.
                                                                                         of 0,40 UA        of 0,28 UA
                                                                                             each              each
                TI . Other                                                                    14                 10
            D. Clock movements , unassembled                                                  14                 10
            E. Rough watch movements                                                          11                7,5
            F. Other                                                                          11                7,5
 ---pagebreak--- No L 1 /342                              Official Journal of the European Communities                                    1.1.73
                                                              CHAPTER 92
    MUSICAL INSTRUMENTS ; SOUND RECORDERS AND REPRODUCERS ; TELEVISION IMAGE AND SOUND
            RECORDERS AND REPRODUCERS , MAGNETIC ; 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 him 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 instru­
            ments , 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 96.02 ;
     (e) Toy instruments (heading No 97.03 ) ;
     (f)    Collectors ' pieces or antiques ( heading No 99.05 or 99.06) ; or
     (g) Spools , reels or similar supports ( which are to be classified according to their constituent material , for
            example, in heading No 39.07 or Section XV).
2 . Bows and sticks and similar devices used in playing the musical instruments of headings Nos 92.02 and 92.06
     imported with such instruments in numbers normal thereto and clearly intended for use therewith, are to be
     classified in the same heading as the relative instruments .
     Perforated music rolls ( heading No 92.10) and gramophone records and the like (heading No 92.12) imported
     with an instrument are to be treated as separate articles and not as forming a part of such instrument.
3 . Cases , boxes and similar containers imported with articles of this Chapter are to be classified with such articles
     if they are of a kind normally sold therewith . Cases , boxes and similar containers imported separately are to be
     classified under their appropriate headings .
                                                                                                        Rate of Duty
      Heading                                          Description                               autonomous     conventional
       number
                                                                                                      %              •/.
          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              9
                          II . Other                                                                 20              10
                     B. Other                                                                        18              7
 ---pagebreak--- 1.1.73                           Official Journal of the European Communities                               No L 1 /343
                                                                                                   Rate of Duty
    Heading                                    Description                                autonomous       conventional
     number
                                                                                               •/o               ° /o
       1                                           2                                            3                 4
     92.02  Other string musical instruments                                                  21                10,5
     92.03  Pipe and reed organs , including harmoniums and the like                          20                  8
     92.04  Accordions , concertinas and similar musical instruments ; mouth organs . .        15                7,5
     92.05  Other wind musical instruments                                                     18                 7
     92.06  Percussion musical instruments ( for example, drums, xylophones, cymbals,
            castanets )                                                                        18               10,5
     92.07  Electro-magnetic, electrostatic, electronic and similar musical instruments
            (for example, pianos, organs, accordions)                                          19               9,5
     92.08  Musical instruments not falling within any other heading of this Chapter
            (for example, fairground organs, mechanical street organs, musical boxes,
            musical saws); mechanical singing birds ; decoy calls and effects of all
            kinds ; mouth-blown sound signalling instruments (for example, whistles
            and boatswains ' pipes ):
            A. Musical     boxes                                                               14                 6
            B. Other                                                                           14                 7
     92.09  Musical instrument strings                                                         17                 7
     92.10  Parts and accessories of musical instruments (other than strings), including
            perforated music rolls and mechanisms for musical boxes ; metronomes,
            tuning forks and pitch pipes of all kinds :
            A. Mechanisms for musical boxes                                                    18                 4
            B. Other                                                                           18                 9
     92.11  Gramophones, dictating machines and other sound recorders and repro­
            ducers, including record-players and tape decks, with or without sound­
            heads ; television image and sound recorders and reproducers, magnetic:
            A. Sound recorders and reproducers :
                  I. Sound   recorders                                                         19                7,5
                 II . Sound reproducers                                                        19                9,5
                III . Combined sound recorders and reproducers                          ,      16                8,5
            B. Television image and sound recorders and reproducers, magnetic ....             13                 8
 ---pagebreak--- No L 1 /344                       Official Journal of the European Communities                                       1.1.73
                                                                                                   Rate of Duty
   Heading                                       Description                              autonomous       conventional
   number
                                                                                               •/#
                                                                                               •/.               »/.
      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                 7
            B. Recorded :
                 I. Wax recordings, discs, matrices and other intermediate forms :
                     a ) For the production of records                                        11                4,5
                     b ) Other                                                                17                8,5
                II . Other :
                     a) Records :
                         1 . For teaching languages                                            9                3,5
                         2.   Other                                                           17                 7
                     b) Other recording media (tapes, wires, strips and like articles):
                          1 . Magnetically recorded for the scoring of cinematograph film  2,35 UA          1,17 UA
                                                                                          per 100 m        per 100 m
                         2.   Other                                                           19                7,5
    92.13   Other parts and accessories of apparatus falling within heading No 92.11 :
            A Sound-heads and parts thereof                                                   20               10,5
            B. Needles ; diamonds, sapphires and other precious or semi-precious
               stones (natural, synthetic or reconstructed), whether or not mounted . .        13                5
            C. Parts of base metal, obtained by turning bars, angles, shapes, sections
               or wire, of solid section, the greatest diameter of which does not
               exceed 25 mm                                                                   18                 7
            D. Other                                                                          18                 9
 ---pagebreak--- 1.1.73                                Official Journal of the European Communities                            No L 1 /345
                                                          SECTION XIX
                                    ARMS AND AMMUNITION ; PARTS THEREOF
                                                              CHAPTER 93
                                       ARMS AND AMMUNITION : PARTS THEREOF
Notes
1 . This Chapter does not cover :
    ( a) Goods falling within Chapter 36 (for example, percussion caps , detonators , signalling flares) ;
    (b) Parts of general use, as defined in Note 2 to Section XV, of base metal ( Section XV ), or similar goods of
          artificial plastic materials (which are generally classified in heading No 39.07) ;
    (c) Armoured fighting vehicles (heading No 87.08) ;
    (d) Telescopic sights and other optical devices suitable for use with arms , unless mounted on a firearm or
          imported with the firearm on which they are designed to be mounted ( Chapter 90) ;
    (e) Bows , arrows , fencing foils or toys falling within Chapter 97 ; or
    (f)   Collectors' pieces or antiques (heading No 99.05 or 99.06).
2. In heading No 93.07, the reference to "parts thereof" is to be taken not to include radio or radar apparatus of
    heading No 85.15 .
3 . Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles
    if they are of a kind normally sold therewith . Cases , boxes and similar containers imported separately are to
    be classified under their appropriate headings.
                                                                                                     Rate of Duty
     Heading                                            Description                           autonomous     conventional
      number
                                                                                                   %               •/.
        1                                                    2                                     3                4
      93.01         Side-arms (for example, swords, cutlasses and bayonets) and parts thereof
                    and scabbards and sheaths therefor                                             8               4
      93.02         Revolvers and pistols , being firearms :
                    A. 9 mm calibre and higher                                                     9              7,5
                    B. Other                                                                      16              11,5
      93.03         Artillery weapons, machine-guns, sub-machine-guns and other military
                    firearms and projectors (other than revolvers and pistols)                 Free              Free
 ---pagebreak--- No L 1 /346                        Official Journal of the European Communities                                    1.1.73
                                                                                                   Rate of Duty
   Heading                                       Description                               autonomous      conventional
   number
                                                                                                %                %
      1                                              2                                           3               4
   93.04    Other firearms, including Very light 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              10,5
            R. Other                                                                           16                8
   93.05    Arms of other descriptions, including air, spring and similar pistols, rifles
            and guns                                                                           16               9,5
   93.06    Parts of arms , including gun barrel blanks, but not including parts of side­
            arms :
            A. Of arms of heading No 93.03                                                    Free             Free
            B. Of other arms :
                 I. Roughly sawn gun stock blocks                                              10                5
                II . Other parts :
    -                a ) Of arms of heading No 93.02                                           15               7,5
                     b ) Other                                                                  18               7
   93.07    Bombs, grenades , torpedoes, mines, guided weapons and missiles and
            similar munitions of war, and parts thereof; ammunition and parts thereof,
            including cartridge wads ; lead shot prepared for ammunition:
            A. For revolvers and pistols falling within heading No 93.02 and for sub­
                machine-guns falling within heading No 93.03                                   13               6,5
            B. Other :
                 I. For military purposes :
                     a) For weapons falling within heading No 93.03                             6                3
                     b ) Other                                                                 12                7
                II . Other :
                     a ) Sporting and target shooting cartridges                               19               9,5
                     b ) Other                                                                 17               8,5
 ---pagebreak---  1.1.73                                Official Journal of the European Communities                           No L 1 /347
                                                        SECTION XX
                                    MISCELLANEOUS MANUFACTURED ARTICLES
                                                         CHAPTER 94
         FURNITURE AND PARTS THEREOF ; BEDDING , MATTRESSES, MATTRESS SUPPORTS , CUSHIONS
                                          AND SIMILAR STUFFED FURNISHINGS
Notes
1 . This Chapter does not cover :
    (a) Pneumatic or water mattresses , pillows or cushions , falling within Chapter 39, 40 or 62 ;
     ( b) Standard lamps, table lamps , wall lamp brackets and other lighting fittings ; these are classified according
           to the constituent material (for example, in heading No 44.27, 70.14 or 83.07);
    (c) Articles of stone, ceramic or any other material referred to in Chapter 68 or 69, used as seats , tables or
           columns, of the kind used in parks , gardens or vestibules (Chapter 68 or 69) ;
    (d) Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) falling
           within heading No 70.09 ;
    (e) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of
           artificial plastic materials (which are generally classified in heading No 39.07) ; and safes falling within
           heading No 83.03 ;
    (f) Furniture specially designed as parts of refrigerators of heading No 84.15 ; furniture specially designed for
           sewing machines (heading No 84.41 ) ;
    (g) Furniture specially designed as parts of radio-gramophones , wireless sets or television sets (heading No
           85.15 );
    (h) Dentists' spittoons falling within heading No 90.17 ;
    (ij ) Goods falling within Chapter 91 (for example, clocks and clock cases) ;
    (k) Furniture specially designed as parts of gramophones, of dictating machines or of other sound repro­
           ducers 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 (head­
           ing No 97.04) or for conjuring tricks ( heading No 97.05).
2. The articles (other than parts) referred to in headings Nos 94.01 , 94.02 and 94.03 are to be classified in those
    headings only if they are designed for placing on the floor or ground .
    This provision is , however, to be taken not to apply to the following which are still to be classified in the above­
    mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other :
    (a) Kitchen cabinets and similar cupboards ;
    (b) Seats and beds ;
    (c) Unit bookcases and similar unit furniture.
 ---pagebreak--- No L 1 /348                            Official Journal of the European Communities                                      1.1.73
3  (a) In this Chapter references to parts of goods do not include reference to sheets (whether or not cut to shape
         but not combined with other parts) of glass (including mirrors) or of marble or other stone.
   (b) Goods described in heading No 94.04, imported separately, are not to be classified in heading No 94.01 ,
         94.02 or 94.03 as parts of goods .
                                                                                                       Rate of Duty
    Heading                                          Description                               autonomous      conventional
    number
                                                                                                    %                •/.
       1                                                  2                                          3                4
    94.01        Chairs and others seats (other than those falling within heading No 94.02),
                 whether or not convertible into beds, and parts thereof :
                 A. Specially designed for aircraft                                                 12               6
                 B. Other                                                                           18              8,5
    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               7
    94.03        Other furniture and parts thereof                                                  18              8,5
     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, eider­
                 downs , cushions, pouffes and pillows):
                 A. Articles of bedding or similar furnishing of expanded, foam or sponge
                     artificial plastic material, whether or not covered                           22               11
                 B. Other                                                                           20                8
 ---pagebreak--- 1.1,73                                  Official Journal of the European Communities                            No L 1 /349
                                                              CHAPTER 95
                    ARTICLES AND MANUFACTURES OF CARVING OR MOULDING MATERIAL
Note
This Chapter does not cover :
(a) Articles falling within Chapter 66 (for example, parts of umbrellas , walking-sticks) ;
(b) Fans or hand screens , non-mechanical (heading No 67.05 ) ;
( c) Articles falling within Chapter 71 (for example, imitation jewellery);
(d) 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 ;
(e) Articles falling within Chapter 90 (for example, spectacle frames) ;
(f)   Articles falling within Chapter 91 (for example, clock or watch cases) ;
(g) Articles falling within Chapter 92 (for example, musical instruments and parts thereof) ;
(h) Articles falling within Chapter 93 (arms and parts thereof) ;
(ij ) Articles falling within Chapter 94 (furniture and parts thereof) ;
(k) Brushes , powder puffs or other articles falling within Chapter 96 ;
 (1)  Articles falling within Chapter 97 (toys , games and sports requisites) ;
(m) Articles falling within Chapter 98 (for example , buttons , cuff-links , smoking pipes , combs) ; or
(n) Collectors' pieces or antiques ( Chapter 99).
                                                                                                       Rate of Duty
      Heading                                           Description                             autonomous     conventional
      number
                                                                                                     %               Vo
         1                                                  2                                        3               4
      95.01        Worked tortoise-shell and articles of tortoise-shell :
                   A. Plates, sheets , rods , tubes, discs and similar forms, not polished or
                      otherwise worked                                                               9              3,5
                   B. Other                                                                         16               8
      95.02        Worked mother of pearl and articles of mother of pearl :
                   A. Plates , sheets , rods , tubes , discs and similar forms, not polished or
                      otherwise worked (including Jerusalem pearls)                                  9              4,5
                   B. Other                                                                         17              10,5
 ---pagebreak--- No L 1 /350                         Official Journal of the European Communities                                        1.1.73
                                                                                                       Rate of Duty
   I leading                                         Description                               autonomous      conventional
    number
                                                                                                    %                V.
        1                                                2                                           3               4
    95.03    Worked ivory and articles of ivory :
             Λ . Plates, sheets, rods, tubes, discs and similar forms, not polished or
                 otherwise worked                                                                   9               3,5
             B. Other                                                                               17              8,5
    95.04    Worked bone (excluding whalebone) and articles of bone (excluding whale­
             bone ):
             A. Plates, sheets , rods, tubes, discs and similar forms, not polished or
                 otherwise worked                                                                  10                4
             B. Other                                                                              15                6
     95.05   Worked horn, coral (natural or agglomerated) and other animal carving
             material, and articles of horn, coral (natural or agglomerated) or of other
             animal carving material :
             A. Coral ( natural or agglomerated), worked :
                   I. Combined with other materials                                                 15              7,5
                  II . Other                                                                        n
                                                                                                                    3
             B. Worked quills                                                                      10               5
             C. Other animal carving material , worked :
                   I. Plates , sheets , rods , tubes , discs and similar forms , not polished
                       or otherwise worked                                                           8               4
                  11 . Other                                                                        16               8
     95.06   Worked vegetable carving material (for example, corozo) and articles of
             vegetable carving material :
             A. Plates, sheets, rods, tubes, discs and similar forms, not polished or other­
                 wise    worked                                                                      6              2,5
             B. Other                                                                               12               6
     95.07   Worked jet (and mineral substitutes for jet), amber, meerschaum, agglomer­
             ated amber and agglomerated meerschaum, and articles of those substances :
             A. Plates, sheets, rods, tubes, discs and similar forms, not polished or
                 otherwise worked                                                                    5               2
             B. Other                                                                        .      13               5
     95.08   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. Artificial honeycombs of wax                                                        10               5
             B. Other                                                                               17               7
 ---pagebreak--- 1.1.73                              Official Journal of the European Communities                                No L 1 /351
                                                         CHAPTER 96
                     BROOMS , BRUSHES , FEATHER DUSTERS, 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 96.03 , the expression " prepared knots and tufts for broom or brush making" is to be taken to
    apply only to unmounted knots and tufts of animal hair, vegetable fibre or other material , which are ready
    for incorporation without division in brooms or brushes , or which require only such further minor processes
    as glueing or coating the butts , or trimming to shape at the top , to render them ready for such incorporation .
                                                                                                       Rate of Duty
     Heading                                       Description                                autonomous        conventional
      number
                                                                                                   •/.               •/.
        1                                              2                                            3                 4
      96.01      Brooms and brushes, consisting of twigs or other vegetable materials
                 merely bound together and not mounted in a head (for example, besoms
                 and whisks), with or without handles                                              18                9
      96.02      Other brooms and brushes (including brushes of a kind used as parts of
                 machines); paint rollers; squeegees (other than roller squeegees) and mops :
                 A. Tooth brushes                                                                 25                 10
                 B. Brushes of a kind used as parts of machines                                    17                7
                 C. Other                                                                         21                15
      96.03      Prepared knots and tufts for broom or brush making                                18                9
      96.04      Feather dusters                                                                  19                9,5
      96.05      Powder-puffs and pads for applying cosmetics or toilet preparations, of
                 any material                                                                     20                 10
      96.06      Hand sieves and hand riddles , of any material                                   20                 8
 ---pagebreak--- No L 1 /352                           Official Journal of the European Communities                                1 . 1.73
                                                        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) Childrens ' cycles fitted with ball bearings and in the normal form of adults' cycles (herding No 87.10);
    (o) Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion ( Chapter 44 for such
          articles made of wood) ;
    (p ) Spectacles, goggles and the like, for sports and outdoor games (heading No 90.04) ;
    (q) Decoy calls and whistles ( heading No 92.08 ) ;
    ( r) Arms or other articles of Chapter 93 ; or
    ( s ) Racket strings , tents or other camping goods , or gloves (classified , in general , according to the material
          of which they are made).
2. The headings of this Chapter are to be taken to include articles in which pearls , precious or semi-precious
    stones ( natural , synthetic or reconstructed ), precious metals or rolled precious metals constitute only minor
    constituents .
3 . In heading No 97.02 the term "dolls" is to be taken to apply to such articles as are representations of human
    beings .
4 , Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles fall­
    ing within any heading of this Chapter are to be classified with those articles
 ---pagebreak--- 1.1.73                            Official Journal of the European Communities                                 No L 1 /353
                                                                                                      Rate of Duty
    Heading                                     Description                                 autonomous        conventional
     number
                                                                                                  »/«               °/o
       t                                            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 doll's push chairs . .       21                10,5
     97.02  Dolls :
             A. Dolls ( dressed or undressed )                                                   25                16
             B. Parts and accessories                                                           21                  12
     97.03   Other toys ; working models of a kind used for recreational purposes :
             A. Of wood                                                                         24                 19
            B. Other                                                                            24                 16
     97.04  Equipment for parlour, table and funfair games for adults or children
             (including billiard tables and pintables and table-tennis requisites):
            A. Playing cards, including toy playing cards                                       23                  9
            B. Other                                                                            21                 8,5
    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)                          21                 10
    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               13,5
            C. Other                                                                            19                9,5
    97.07   Fish-hooks, line fishing rods and tackle; fish landing nets and butterfly
            nets ; decoy 'birds', lark mirrors and similar hunting or shooting requisites :
            A. Fish hooks , unmounted                                                           10                  5
            B. Other                                                                            17                 12
    97.08   Roundabouts, swings, shooting galleries and other fairground amusements ;
            travelling circuses, travelling menageries and travelling theatres                  14                5,5
 ---pagebreak--- No L 1 /354                                Official Journal of the European Communities                                       1.1.73
                                                              CHAPTER 98
                                          MISCELLANEOUS MANUFACTURED ARTICLES
Notes
1 . This Chapter does not cover :
    (a) Eyebrow and other cosmetic pencils (heading No 33.06) ;
    ( b) Buttons , studs , cuff-links or other articles of a kind described in heading No 98.01 or 98.12, if made wholly
          or partly of precious metal or rolled precious metal (subject to the provisions of Note 2 ( a) to Chapter 71 )
          or if containing pearls or precious or semi-precious stones (natural , synthetic or reconstructed) ( Chapter 71) ;
    (c) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of
          artificial plastic materials ( which are generally classified in heading No 39.07) ;
    (d) Mathematical drawing pens (heading No 90.16) ; or
    (e) Toys falling within Chapter 97 .
2. Subject to Note 1 above, the headings in this Chapter are to be taken to apply to goods of the kind described
    whether or not composed wholly or partly of precious metal or rolled precious metal or of pearls or precious
    or semi-precious stones (natural , synthetic or reconstructed).
3 . Cases , boxes and similar containers imported with articles of this Chapter are to be classified with such articles
    if they are of a kind normally sold therewith . Cases , boxes and similar containers imported separately are to
    be classified under their appropriate headings .
                                                                                                            Rate of Duty
     Heading                                             Description                                 autonomous     conventional
      number
                                                                                                          %               •/.
                                                                                                                          »/.
         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               10
                     B. Buttons, studs, cuff-links and press-fasteners and parts thereof                 18               13
      98.02          Slide fasteners and parts thereof:
                     A. Slide fasteners with scoops of base metal ; parts thereof, of base metal . .     16             1 1,5
                     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
                         pens and pencils )                                                              22               13
                     B. Other pens , pen-holders ; propelling pencils and sliding pencils ; pencil­
                         holders and similar holders                                                     19              9,5
                     C. Parts and fittings :
                          I. Parts of base metal, obtained by turning bars, angles, shapes, sections
                              or wire, of solid section                                                  17              7,5
                         II . Other                                                                      17               7
 ---pagebreak--- 1.1.73                            Official Journal of the European Communities                                No L 1 /3.5 .5
                                                                                                    Rate of Duty
    Heading                                        Description                             autonomous        conventional
     number
                                                                                                •/.               '/.
       1                                              2                                          3                 4
     98.04  Pen nibs and nib points :
            A. Pen nibs :
                  I. Of gold                                                                    10                 4
                 II . Of other material                                                         16               6,5
            B. Nib points                                                                        5                 2
     98.05  Pencils (other than pencils of heading No 98.03), pencil leads, slate pencils,
            crayons and pastels, drawing charcoals and writing and drawing chalks ;
            tailors ' and billiards chalks :
            A. Pencils, pencil leads, slate pencils, crayons, pastels and drawing char­
                coals :
                  I. Pencils or crayons , with ' leads ' encased in a rigid sheath              17               8,5
                 II . Other                                                                     14                 7
            B. Writing and drawing chalks; tailors' and billiards chalks                        10                 5
     98.06  Slates and boards, with writing or drawing surfaces, whether framed or not           17              8,5
     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               6,5
     98.08  Typewriter and similar ribbons, whether or not on spools ; ink-pads with
            or without boxes                                                                     16                8
     98.09  Sealing wax (including bottle-sealing wax) in sticks, cakes or similar forms ;
            copying pastes with a basis of gelatin, whether or not on a paper or textile
            backing                                                                              12                6
     98.10  Mechanical lighters and similar lighters, including chemical and electrical
            lighters, and parts thereof, excluding flints and wicks :
            A. Parts of base metal, obtained by turning bars, angles, shapes, sections
                or wire, of solid section, the greatest diameter of which does not exceed
                25 mm                                                                            15              7,5
            B. Other                                                                             15               11
     98.11  Smoking pipes ; pipe bowls, stems and other parts of smoking pipes (in­
            cluding 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                3
            B. Other                                                                             18               10
     98.12  Combs , hair-slides and the like                                                    22                 9
     98.13  Corset busks and similar supports for articles of apparel or clothing acess­
            ones                                                                                 17                7
     98.14  Scent and similar sprays of a kind used for toilet purposes, and mounts and
            heads therefor                                                                       20                10
 ---pagebreak--- No L 1 /356                     Official Journal of the European Communities                               1.1.73
                                                                                           Rate of Duty
   Heading                                     Description                         autonomous      conventional
   number
                                                                                        %               %
      1                                            2                                     3               4
    98.15   Vacuum flasks and other vacuum vessels, complete with cases ; parts
            thereof, other than glass inners :
            A. Vacuum flasks and other vacuum vessels, complete with cases, having
                                                                                       26               17
                a capacity not exceeding 0.75 1
            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              7
 ---pagebreak--- 1.1.73                                Official Journal of the European Communities                             No L 1 /357
                                                       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 mech­
    anical or photomechanical process .
3 . Heading No 99.03 , is to be taken not to apply to mass-produced reproductions or works of conventional crafts­
    manship 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                                        Description                              autonomous       conventional
       number
                                                                                                   •/»              %>
          1                                              2                                          3               4
       99.01       Paintings, drawings and pastels, executed entirely by hand, (other than
                   industrial drawings falling within heading No 49.06 and other than hand­
                   painted or hand-decorated manufactured articles)                              Free              Free
       99.02       Original engravings, prints and lithographs                                   Free              Free
       99.03       Original sculptures and statuary, in any material                             Free              Free
 ---pagebreak--- No L 1 /358                    Official Journal of the European Communities                                       1.1.73
                                                                                                 Rate of Duty
   Heading                                   Description                                autonomous       conventional
   number
                                                                                             •/.              •/·
       1                                          2                                           3                4
    99.04   Postage, revenue and similar stamps (including stamp-postmarks and
            franked envelopes, 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 one hundred years                                 Free              Free
 ---pagebreak--- 1.1.73  Official Journal of the European Communities No L 1 /359
       COMMON CUSTOMS TARIFF
                          ANNEX
 ---pagebreak--- No L 1 / 360                          Official Journal of the European Communities                                     1.1.73
                                                             ANNEX
             HEADINGS OR SUBHEADINGS OF WHICH ONLY PART IS COVERED BY A GATT CON­
                 CESSION OR IN WHICH DIFFERENT CONCESSIONS HAVE BEEN GRANTED
                                                                                                                 Rate of
    Tariff
                                                        .Description of goods                                 conventional
   heading                                                                                                       duties %
   01.06       Other live animals :
               ex C. Other :
                        — Hares, partridges and pheasants                                                         Free
   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 :
                   II . Of bovine animals :
                        a ) Of domestic bovine animals :
                            2. Frozen :
                               aa) Carcases, half-carcases or "compensated" quarters
                               bb ) Forequarters
                                cc) Hindquarters
                               dd ) Other :
                                                                                                                   20
                                    11 . Unboned ( bone-in )                                                  within the
                                                                                                               limits of
                                    22 . Boned or boneless :
                                                                                                                a global
                                                                                                             annual tariff
                                         aaa) Forequarters, whole or cut into a maximum of five pieces,        quota of
                                              each quarter being in a single block; "compensated " quarters      22,000
                                                                                                                  tons
                                              in two blocks, one of which contains the forequarter, whole
                                              or cut into a maximum of five pieces, and the other, the hind­
                                              quarter, excluding the tenderloin, in one piece
                                         bbb) Other
                   ex b ) Other :
                            — Frozen
   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
 ---pagebreak---   1.1.73                                             Official Journal of the European Communities                                            No L 1 /361
                                                                                                                                                 ANNEX
                                                                                                                                                       ( Ctd)
                                                                                                                                               Rate of
          Tariff                                                                                                                            conventional
         heading                                                     Description of goods                                                       duties
                                                                                                                                                  %
          04.04           Cheese and curd :
                          A. Emmentaler, Gruyère, Sbrinz, Bergkäse and Appenzell , not grated or powdered :
                                 I. Of a minimum fat content of 45% by weight, referred to dry matter, matured
                                    for at least 3 months ( a ) :
                                    a) Whole cheeses (b ) of a free-at-frontier value per 100 kg net weight of:
                                        ex 1 . 130.40 UA or more, but less than 150.15 UA ( other than Appenzell )
                                                ( c) ( d)                                                                                     20 UA
                                                                                                                                           per 100 kg
                                                                                                                                            net weight
                                        ex 2 . 150.15 UA or more ( other than Bergkäse ) (c)                                                  7.5 UA
                                                                                                                                           per 100 kg
                                                                                                                                            net weight
                                    b ) Vacuum-packed pieces :
                                        1 . With rind on at least one side, of a net weight :
                                            ex aa) Of not less than 1 kg but less than 5 kg and of a free-at-frontier
                                                       value of not less than 150.40 UA but less than 178.40 UA per
                                                       100 kg, net weight (other than Appenzell) ( c) (d )                                    20 UA
                                                                                                                                           per 100 kg
                                                                                                                                           net weight
                                            ex bb ) Of not less than 450 g and of a free-at-frontier value of not less
                                                       than 178.40 UA per 100 kg, net weight ( other than Bergkäse)
                                                       (c)                                                                                    7,5 UA
                                                                                                                                           per 100 kg
                                                                                                                                           net weight
                                    ex 2. Other, of a net weight of not less than 75 g but not more than 250 g, and
                                            of a free-at-frontier value of not less than 198.40 UA per 100 kg, net
                                            weight ( other than Bergkäse) ( c) ( e )                                                         7,5 UA
                                                                                                                                           per 100 kg
                                                                                                                                           net weight
         05.15            Animal products not elsewhere specified or included ; dead animals of Chapter 1 or
                          Chapter 3, unfit for human consumption :
                          A. Fish, crustaceans and molluscs :
                               ex II. Other :
                                        — Fish roes ; salted cod roe for use as bait                                                           Free
                               ex B. Other :
                                        —■ Cochineal ; animal blood                                                                            Free         |
( a) Entry under this subheading is subject to conditions to be stipulated by the competent authorities .
( b ) The expression " whole cheeses " shall be taken to apply to whole cheeses of the conventional flat cylindrical shape of the following net weights :
      Emmentaler — not less than 60 kg but not more than 130 kg ; Gruyere and Sbrinz — not less than 20 kg but not more than 45 kg ; Bergkase — 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 reduce the minimum values specified in the concessions .
      From 1 July 1970 the minimum values shall be automatically adjusted to take account of changes in the factors determining the formation of Emmen­
      taler prices in the Community .
      This adjustment shall be by way of an increase or decrease of 14 UA in the minimum values for every increase or decrease of 1 UA per 100 kg in the
      common target price of milk in the Community .
( d ) The Community reserves the right autonomously to reduce the customs duties from 20 UA to 15 UA by raising the value limits by 5 UA .
( e) Vacuum-packed pieces of a net weight of not less than 75 g but not more than 250 g qualify for the concession only if their packings bear at least the
      following particulars :
      —   description of the cheese ,
      —   fat content ,
      —   packer responsible ,
      —   country of manufacture .
 ---pagebreak--- No L 1 /362                                   Official Journal of the European Communities                                 1.1.73
                                                                                                                        ANNEX
                                                                                                                             ( Ctd)
                                                                                                                      Rate of
       Tariff                                                                                                       conventional
      heading                                                    Description of goods                                  duties
                                                                                                                         %
       08.01          Dates, bananas, coconuts, brazil nuts, cashew nuts, pineapples, avocados, mangoes,
                      guavas and mangosteens, fresh or dried, shelled or not:
                      E. Coconuts :
                          — Desiccated coconut                                                                           4
                          — Other                                                                                       2,5
       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 ( a)                     Free
                              — Other                                                                                   17
                          — Other                                                                                      Free
                      E. Turmeric (curcuma); fenugreek seed :
                          — Fenugreek seed, ground                                                                       2
                          — Other                                                                                      Free
     ex 12.01         Oil seeds and oleaginous fruit, whole or broken, other than groundnuts and castor seeds          F ree
       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:
                      ex D. Other:
                              — Cinchona hark, not crushed or ground                                                   Free
                              — Quassia amara (wood and bark)                                                            1
                              — Calabar beans                                                                          Free
                              — Cubeb                                                                                  Free
                              — Coca leaves                                                                            Free
                              — Other wood, roots and bark; mosses, lichens and algae                                  Free
                              — Other, excluding cinchona bark crushed or ground                                        1,5
       13.02          Shellac, seed lac, stick lac and other lacs, natural gums, resins, gum-resins and balsams :
                       B. Other :
                          — Shellac, seed lac, stick lac and other lacs :
                              — Unbleached                                                                             Free
                              — Bleached                                                                                1,5
                          — Other                                                                                      Free
        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
( a) Entry under this subheading is subject to conditions to be determined by the competent E.C. authorities .
 ---pagebreak--- 1.1.73                            Official Journal or the European Communities                          No L 1 /363
                                                                                                             ANNEX
                                                                                                                  ( Ctd )
                                                                                                          Rate of
     Tariff                                                                                             conventional
    heading                                        Description of goods                                    duties
                                                                                                              %
     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, vege­
            table hair and eel-grass):
            — Put up on a laver 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 :
            — 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 1 /364                                       Official Journal of the European Communities                                  1.1.73
                                                                                                                            ANNEX
                                                                                                                                  ( Ctd)
                                                                                                                          Rate of
         Tariff                                                                                                         conventional
        heading                                                       Description of goods                                 duties
                                                                                                                             %
         15.07          D. Other oils :
     (continued)              I. For technical or industrial uses other than the manufacture of foodstuffs :
                                  a ) Crude ( a):
                                      ex 3 . Other :
                                              — Groundnut, coconut, colza, linseed , rapeseed, sunflower-seed, illipe,
                                                  karite , makore, touloucouna or babassu oils                               5
                                  b) Other ( a):
                                      ex 2 .  Other :
                                              — Colza, linseed , rapeseed, sunflower-seed, illipe, karite, makore,
                                                  touloucouna or babassu oils                                                 8
                             II . Other :
                                  b ) Other:
                                      2 . Solid , other ; fluid :
                                           ex aa ) Crude :
                                              — Groundnut, coconut, colza , cotton seed , mustard-seed , rapeseed ,
                                                   sova bean or sunflower-seed oils                                          10
                                           ex bb ) Other :
                                                    — Groundnut, cotton seed , soya bean or sunflower-seed oils . . . .      15
                                                    — Other oils, excluding oils containing 50°/'o or more by weight
                                                        of free fatty acids and excluding palm-kernel, illipe, coconut,
                                                        colza, rapeseed 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
         16.04           Prepared or preserved fish, including caviar and caviar substitutes :
                         ex F. Bonito (Sarda sp . p. ), mackerel and anchovies :
                                  — Bonito and mackerel                                                                      25
         20.06          Fruit otherwise prepared or preserved, whether or not containing added sugar or spirit:
                         B. II. c) Not containing added sugar, in immediate packings of a net capacity :
                                       1 . Of 4.5 kg or more :
                                           ex aa) Apricots :
                                                    — in immediate packings of a net capacity of 4.5 kg or more
                                                        but less than 5 kg                                                   23
( a ) Entry under this subheading is subject to conditions to be determined by the competent puthonties .
 ---pagebreak---   1.1.73                                          Official Journal of the European Communities                               No L 1 /36.5
                                                                                                                                  ANNEX
                                                                                                                                         ( Ctd)
                                                                                                                                Rate of
         Tariff                                                                                                              conventional
       heading                                                      Description of goods                                         duties
                                                                                                                                   %
        20.06                               ex bb ) Peaches ( including nectarines ) and plums :
    (Continued)                                     — in immediate packings of a net capacity of 4.5 kg or more
                                                        but less than 5 kg                                                        23
                                            ex cc) Other fruits :
                                                    — in immediate packings of a net capacity of 4.5 kg or more
                                                        but less than 5 kg                                                        23
                                           ex dd ) Mixtures of fruit :
                                                    — in immediate packings of a net capacity of 4.5 kg or more
                                                        but less than 5 kg                                                        23
        20.07             Fruit juices (including grape must) and vegetable juices, whether or not containing added
                          sugar, but unfermented and not containing spirit :
                         B. Of a specific gravity of 1.33 or less at 15° C. :
                              I. a) 1 . bb ) Grape juice ( including grape must) of a value exceeding 18 UA per
                                                100 kg net weight, other                                                        28 ( a)
                                I.b) 1 . bb ) Grape juice ( including grape must) of a value of 18 UA or less per
                                                100 kg net weight, other                                                       28 (a )
                             II. a) 1 . Orange juice of a value exceeding 30 UA per 100 kg net weight                           19 ( a )
                             ll . a) 2 . Grapefruit juice of a value exceeding 30 UA per 100 kg net weight                      15 ( a )
                             ll . b) 1 . bb ) Orange juice of a value of 30 UA or less per 100 kg net weight, other             19 ( a)
                             II. b ) 2 . bb ) Grapefruit juice of a value of 30 UA or less per 100 kg net weight, other         15 (a )
        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 manu­
                         facture of beverages :
                         A. Spirits (other than those of heading No 22.08 ), in containers holding :
                             ex I. 2 litres or less :
                                     — Of 45.2° or less                                                                       1,60 UA
                                                                                                                            per hi and
                                                                                                                            per degree
                                                                                                                             + 10 UA
                                                                                                                               per hi
                             ex II . More than 2 litres :
                                     — Of 45.2° or less .                                                                     1,60 UA
                                                                                                                            per hi and
                                                                                                                            per degree
                         C. Spirituous beverages :
                             V. Other, in containers holding :
                                  ex a) 2 litres or less :
                                               Liqueurs and brandy (other than brandy made from stone fruit, seed
                                               fruit or seed-fruit marc), containing 45.2° or less of ethyl alcohol . . . .   1,60 UA
                                                                                                                            per hi and
                                                                                                                            per degree
                                                                                                                             + 10 UA
                                                                                                                               per hi
( a) See note ( ads) at the end of this list.
 ---pagebreak--- No 1 1 / 366                          Official Journal of the European Communities                                   1.1.73
                                                                                                                A NNEX
                                                                                                                       ( Ctd )
                                                                                                               Rate of
    Tariff                                                                                                   conventional
   heading                                             Description of goods                                     duties
                                                                                                                  %
    22.09    C. V. ex b ) More than 2 litres :
 (continued)                   — Liqueurs and brandy (other than brandy made from stone fruit, seed
                                   fruit or seed-fruit marc), containing 45.2° or less of ethyl alcohol ....  1,60 UA
                                                                                                             per hi and
                                                                                                             per degree
    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
                 cartridges :
                 — Natural uranium :
                       — Crude ; waste and scrap ( EURATOM )                                                      —
                       — Worked :
                               — Bars, rods, angles, shapes and sections, wire, sheets and strips
                                  ( EURATOM )                                                                   Free
                           -- Other ( EURATOM )                                                                  1,6
                       — Other (EURATOM )                                                                         —
             ex B. Artificial radio-active isotopes and their compounds (EURATOM):
                       — Compounds of artificial radio-active isotopes                                          Free
    28.52    Compounds, inorganic or organic, of thorium, of uranium depleted in U235, of rare
             earth metals, of yttrium or of scandium, whether or not mixed together:
             ex A. Of thorium or of uranium depleted in U235, whether or not mixed together
                       (EURATOM ), other than thorium salts                                                     Free
    29.23    Single or complex oxygen-function amino-compounds :
             D. Amino acids :
                 ex III . Glutamic acid and its salts :
                            — Sodium hydrogen glutamate                                                           19
    33.01    Essential oils ( terpeneless or not); concretes and absolutes ; resinoids :
             A. Essential oils, not terpeneless ;
                  II . Other :
                        b ) Other :
                           — Eucalyptus oil ...                                                                  Free
                            — Citronella, Jamaica rosewood (Amyris balsamifera) or vetiver ( Vetriveria
                               zizanioïdes ) oils                                                                2,4
                           — Other                                                                               3,2
    37.06    Cinematograph film, exposed and developed, consisting only of sound track, negative or
             positive :
             — Negatives ; intermediate positives                                                                Free
             — Other positives                                                                                1,52 U A
                                                                                                             per 100 m
 ---pagebreak---  1.1.73                                          Official Journal of the European Communities                                                 No L 1 /367
                                                                                                                                                  ANNEX
                                                                                                                                                       ( Ctd)
                                                                                                                                                Rate of
         Tariff                                                                                                                              conventional
        heading                                                      Description of goods                                                       duties
                                                                                                                                                   %
         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                                                                          5
                                 Containing 85% or more by weight of wool and fine animal hair                                                     8
         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:
                                 Containing 85% or more by weight of wool                                                                          5
                                 Containing 85% or more by weight of wool and fine animal hair                                                     L0
        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 (a ):
                                 — Of value of 2.50 UA or more per m'-                                                                            13
                                — Other                                                                                                           14
                            — Other fabrics :
                                 — Of combed yam , of a value of 3 UA or more per m-                                                              13
                                 — Of carded yarn, of a value of 2.50 UA or more per m2                                                           13
                                — Other                                                                                                           16
                        ex B. Other :
                                 — Fabrics of combed yarn, of a value of ? UA or more per m2                                                      18
                                 — Fabrics of carded yarn, of a value of 1.85 UA or more per m2                                                   18
        64.02           Footwear with outer soles of leather or composition leather ; footwear (other than foot­
                        wear 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
        73.02           Ferro-alloys :
                        ex G. Other :
                                — Ferro-titanium and ferro-silico-titanium ; ferro-tungsten and ferro-silico-tung­
                                    sten ; ferro-molybdenum ; ferro-vanadium ; ferro-calcium-silico-manganese and
                                    ferro-silico-calcium                                                                                          7
      ex 82.09          Knives with cutting blades, serrated or not (including pruning knives), other than knives
                        falling within heading No 82.06, exluding knives with blades of stainless steel                                           17
(a ) ' Lodcn fabrics ' means plain-weave fabrics weighing not less than 250 but not more than 450 g / m ", fulled , single-colourcd or with mixed or mottled
     yarns , made from single yarns of carded wool mixed with fine animal hair and which may 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 1 /368                          Official Journal of the European Communities                                     1.1.73
                                                                                                                   ANNEX
                                                                                                                       ( Ctd)
            Note ( ads )
            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 (calculated as sucrose) contained in this product in
            excess of the content of X% by weight.
            This limited content, which varies according to product, is fixed as follows :
                                                                                                              Percentages
    Tariff                                                                                                    ( by weight)
   heading                                            Description of goods                                   representing
                                                                                                             natural sugar
    20.07       Fruit juices (including grape must) and vegetable juices, whether or not containing
               added sugar, but unfermented and not containing spirit :
               B. Of a specific gravity of 1.33 or less at 15° C :
                   Grape juice ( including grape must)                                                             15
                   Lemon juice                                                                                      3
                   Apple juice                                          :                                          n
                   Tomato juice                                                                                     3
                   All other fruit or vegetable juices falling within subheading 20.07 B, including mixtures       13