CELEX: 31977R2500
Language: en
Date: 1977-11-07 00:00:00
Title: Council Regulation (EEC) No 2500/77 of 7 November 1977 amending Regulation (EEC) No 950/68 on the Common Customs Tariff

14 . 11 . 77                              Official Journal of the European Communities                              No L 289 / 1
                                                                   I
                                                (Acts whose publication is obligatory)
                                          COUNCIL REGULATION (EEC) No 2500/77
                                                        of 7 November 1977
                             amending Regulation (EEC) No 950/68 on the Common Customs Tariff
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                             include in this Regulation all the amendments resulting
                                                                     from Regulations adopted under the common agricul­
                                                                     tural policy;
Having regard to the Treaty establishing the European
Economic Community, and in particular Articles 28 and
 113 thereof,
                                                                     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
Having regard to the proposal from the Commission,
                                                                     in a single text not only the parts which are amended as
                                                                     from 1 January 1978 but also the parts which have
Whereas the Member States are Contracting Parties to
the Brussels Convention of 15 December 1950 on                       already been amended and those which remain un­
                                                                     changed ;
nomenclature for the classification of goods in customs
tariffs; whereas the Customs Cooperation Council
issued a recommendation on 18 June 1976 to amend                     Whereas, although temporary tariff amendments and
 that nomenclature; whereas that recommendation has                  the preferential systems resulting from the various acts
 been accepted by the Council Decision of 14 June 1977               adopted by the Community form an integral part of the
 (*); whereas the Common Customs Tariff is based on                  Common Customs Tariff, it seems appropriate not to
 that nomenclature; whereas it is expedient, therefore, in           include them in this Regulation ;
 order to ensure uniform application of this tariff, to
 amend Council Regulation (EEC) No 950/68 of 28 June                  Whereas this Regulation does not apply to products
 1968 on the Common Customs Tariff (2), as last                       covered by the Treaty establishing the European Coal
 amended by Regulation (EEC) No 2333 /77 (3);                         and Steel Community although the nomenclature and
                                                                      the conventional duties for these products are included,
 Whereas for certain headings or chapter notes it is                  for information purposes, in the 'Schedule of Customs
 necessary to introduce amendments with the object of                 Duties' in order to make the latter easier to understand,
 ensuring uniform application of the Common Customs
 Tariff; whereas, moreover, a certain number of drafting
 amendments is justified for the purpose of improving
 the Common Customs Tariff;                                          HAS ADOPTED THIS REGULATION :
 Whereas certain Regulations on the common organi­
 zation of agricultural markets provide that the tariff                                       Article 1
 nomenclature resulting from their application shall be
 included in the Common Customs Tariff and/or amend                  The Annex headed 'Common Customs Tariff to Regu­
  customs duties; whereas it is therefore appropriate to              lation (EEC) No 950/68 is hereby replaced by the
                                                                      Annex appended to this Regulation.
                                                                                              Article 2
  (») OJ No L 149, 17. 6. 1977, p. 17.
  (2) OJ No L 172, 22 . 7. 1968 , p. 1 .                              This Regulation shall enter into force on 1 January
  (3) OJ No L 273 , 26 . 10 . 1977, p. 9.                             1978 .
 ---pagebreak--- No L 289/2                       Official Journal of the European Communities                             14. 11 . 77
           This Regulation shall be binding in its entirety and directly applicable in all Member States
           Done at Brussels, 7 November 1977
                                                                                          For the Council
                                                                                           The President
                                                                                           A. HUMBLET
 ---pagebreak--- 14 . 11 . 77   Official Journal of the European Communities No L 289/3
                                 ANNEX
             COMMON CUSTOMS TARIFF
 ---pagebreak---  ---pagebreak--- 14 . 11 . 77                               Official Journal of the European Communities                                       No L 289 /5
                                                             SUMMARY
                                                             'age     Chapter                                                          Page
             PART I — PRELIMINARY PROVISIONS
                                                                      13    Lacs; gums, resins and other vegetable saps and
                                                                            extracts                                                    63
Section I — General Rules
                                                                      14 Vegetable plaiting materials ; vegetable products
                                                                            not elsewhere specified or included                         65
A. Rules for the interpretation of the nomenclature
     of the Common Customs Tariff                             11
B. General rules concerning duties                            11                                     Section III
C. General rules applicable both to nomenclature
     and to duties                                            12            Animal and vegetable fats and oils and their cleavage
                                                                                          products ; prepared edible fats ;
                                                                                            animal and vegetable waxes
Section II — Special Provisions
                                                                      15 Animal and vegetable fats and oils and their
                                                                            cleavage products; prepared edible fats; animal
A. Goods for certain categories of ships, boats and                       , and vegetable waxes                                         66
     other vessels                                            13
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                                                    71
                                Section I
                                                                      17 Sugars and sugar confectionery                                 73
 2hap_ter                                                             18    Cocoa and cocoa preparations                                 77
                    Live animals; animal products                     19 Preparations of cereals, flour or starch; pastry­
                                                                            cooks' products                                              80
  1    Live animals                                            17     20 Preparations of vegetables, fruit or other parts
                                                                            of plants                                                    86
  2    Meat and edible meat offals                             19
                                                                      21     Miscellaneous edible preparations                           94
  3    Fish , crustaceans and molluscs                        26
                                                                      22 Beverages, spirits and vinegar                                102
  4 Dairy produce; birds' eggs; natural honey; edible
       products of animal origin, not elsewhere speci­                23     Residues and waste from the food industries ;
       fied or included                                        31            prepared animal fodder                                    109
  5 Products of animal origin, not elsewhere speci­                   24    Tobacco                                                    112
       fied or included                                        36
                                                                                                      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                                113
       like; cut flowers and ornamental foliage                38
                                                                       26 Metallic ores, slag and ash                                  118
  7 Edible vegetables and certain roots and tubers            40
                                                                      27 Mineral fuels, mineral oils and products of their
   8 Edible fruit and nuts; peel of melons or citrus                         distillation ;    bituminous      substances;    mineral
       fruit                                                   44            waxes                                                      120
   9 Coffee, tea, mate and spices                              49
                                                                                                      Section VI
 10     Cereals                                                52
 11     Products of the milling industry ;        malt and                        Products of the chemical and allied industries
       starches; gluten ; inulin                               55
 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                               60            metals, of radio-active elements and of isotopes 127
 ---pagebreak--- No L 289/6                                    Official Journal of the European Communities                                    14 . 11 . 77
Chapter                                                         Page     Chapter                                                        Page
29 Organic chemicals                                           139                                   Section X
30 Pharmaceutical products                                     156
                                                                         Paper-making material ; paper and paperboard and articles
31    Fertilisers                                              158                                     thereof
32 Tanning and dyeing extracts; tannins and their
      derivatives; dyes, colours, paints and varnishes;                  47 Paper-making material                                      200
      putty, fillers and stoppings; inks                       161
                                                                         48 Paper and paperboard; articles of paper pulp,
33 Essential oils and resinoids; perfumery, cosmetics                         of paper or of paperboard                                201
      and toilet preparations                                  164
                                                                         49 Printed books, newspapers, pictures and other
34 Soap, organic surface-active agents, washing                               products of the printing industry; manuscripts,
     preparations, lubricating preparations, artifical                        typescripts and plans                                    205
      waxes, prepared waxes, polishing and scouring
      preparations, candles and similar articles, model­
      ling pastes and "dental waxes"                           166
                                                                                                    Section XI
35 Albuminoidal substances; glues; enzymes                     168
36 Explosives; pyrotechnic products; matches; pyro­                                         Textiles and textile articles
      phoric alloys; certain combustible preparations 170
37 Photographic and cinematographic goods                      171       50   Silk and waste silk                                      210
38    Miscellaneous chemical products                          173       51   Man-made fibres (continuous)                             212
                                                                         52   Metallised textiles                                      214
                               Section VII                               53   Wool and other animal hair                               215
                                                                         54   Flax and ramie                                           217
Artificial resins and plastic materials, cellulose esters and            55   Cotton                                                   218
ethers, and articles thereof; rubber, synthetic rubber,
                      factice, and articles thereof                      56 Man-made fibres (discontinuous)                            219
39 Artificial resins and plastic materials, cellulose                    57 Other vegetable textile materials; paper yarn and
     esters and ethers ; articles thereof                      178             woven fabrics of paper yarn                             221
40 Rubber, synthetic rubber, factice, and articles
                                                                         58 Carpets, mats, matting and tapestries; pile and
     thereof                                                   183            chenille fabrics; narrow fabrics; trimmings ;
                                                                              tulle and other net fabrics ; lace; embroidery           222
                                                                         59 Wadding and felt; twine, cordage, ropes and .
                                                                              cables; special fabrics; impregnated and
                               Section VIII
                                                                              coated fabrics; textile articles of a kind suitable
                                                                              for industrial use                                       225
Raw hides and skins, leather, furskins and articles thereof;             60 Knitted and crocheted goods                                229
saddlery and harness; travel goods, handbags and similar con­            61 Articles of apparel and clothing accessories of
         tainers; articles of gut (other than silk-worm gut)                  textile fabric, other than knitted or crocheted
                                                                              goods                                                    231
41     Raw hides and skins ( other than furskins) and
      leather                                                  188       62 Other made up textile articles                             233
42 Articles of leather; saddlery and harness; travel                     63 Old clothing and other textile articles; rags              235
      goods, handbags and similar containers; articles
      of animal gut (other than silk-worm gut)                 190
43    Furskins and artifical fur; manufactures thereof         192                                  Section XII
                                                                         Footwear, headgear, umbrellas, sunshades, whips, riding­
                                                                         crops and parts thereof; prepared feathers and articles
                                Section IX                               made therewith; artificial flowers; articles of human hair
Wood and articles of wood; wood charcoal; cork and                       64 Footwear, gaiters and the like; parts of such
articles of cork; manufactures of straw, of esparto and of other              articles                                                 236
          plaiting materials ; basketware and wickerwork                 65 Headgear and parts thereof                                 238
44    Wood and articles of wood ; wood charcoal                194       66 Umbrellas,       sunshades,      walking-sticks, whips,
                                                                              riding-crops and parts thereof                           240
45    Cork and articles of cork                                198
                                                                         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 199                       of human hair                                            241
 ---pagebreak--- 14 . 11 . 77                                 Official Journal of the European Communities                                     No L 289/7
Chapter                                                        Page     Chapter                                                       Page
                             Section XIII                               87 Vehicles, other than railway or tramway rolling­
                                                                             stock, and parts thereof                                 325
Articles of stone, of plaster, of cement, of asbestos, of mica and
  of similar materials; ceramic products; glass and glassware           88 Aircraft and parts thereof; parachutes; catapults
                                                                             and similar aircraft launching gear; ground flying
                                                                             trainers                                                 328
68 Articles of stone, of plaster, of cement, of asbestos,
      of mica and of similar materials                         243      89 Ships, boats and floating structures                       329
69 Ceramic products                                            247
70 Glass and glassware                                         25.1
                                                                                                  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; sound re­
rolled precious metals, and articles thereof; imitation                 corders or reproducers; television image and sound recorders
                            jewellery; coin                                                or reproducers ; 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                             255           instruments and apparatus ; parts thereof                330
72    Coin                                                     260      91    Clocks and watches and parts thereof                    336
                                                                        92     Musical instruments; sound recorders or repro­
                              Section XV
                                                                               ducers; television image and sound recorders or
                                                                               reproducers; parts and accessories of such articles . 338
               Base metals and articles of base metal
73    Iron and steel and articles thereof                      262
74 Copper and articles thereof                                 276                                 Section XIX
75    Nickel and articles thereof                              279
                                                                                       Arms and ammunition; parts thereof
76    Aluminium and articles thereof                           281
                                                                        93 Arms and ammunition; parts thereof                         341
77 Magnesium and beryllium and articles thereof                284
78    Lead and articles thereof                                285
79    Zinc and articles thereof                                287                                 Section XX
80    Tin and articles thereof                                 289
                                                                                       Miscellaneous manufactured articles
81 Other base metals employed in metallurgy and
      articles thereof                                         291      94 Furniture and parts thereof; bedding, mattresses,
                                                                              mattress supports, cushions and similar stuffed
82 Tools, implements, cutlery, spoons and forks,                              furnishings                                             343
      of base metal; parts thereof                             294
                                                                        95 Articles and manufactures of carving or mould­
83    Miscellaneous articles of base metal                     297            ing material                                            345
                                                                        96 Brooms, brushes powder-puffs and sieves                    347
                              Section XVI
                                                                        97 Toys,       games     and    sports    requisites;   parts
 Machinery and mechanical appliances; electrical equip­                       thereof                                                 348
                         ment ; parts thereof
                                                                        98    Miscellaneous manufactured articles                     350
 84 Boilers, machinery and mechanical appliances;
      parts thereof                                            300
 85 Electrical       machinery      and    equipment;   parts                                      Section XXI
      thereof                                                  3l5
                                                                                   Works of art, collectors' pieces, and antiques
                             Section XVII
                                                                        99 Works of art, collectors' pieces, and antiques             353
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)                  323      concessions have been granted                                 356
 ---pagebreak---  ---pagebreak--- 14 . 11 . 77 Official Journal of the European Communities No L 289/9
                                  PART I
                      PRELIMINARY PROVISIONS
 ---pagebreak---  ---pagebreak--- 14 . 11 . 77                          Official Journal of the European Communities                              No L 289/ 11
                                                          SECTION I
                                                       GENERAL RULES
             A. Rules for the interpretation of the nomenclature of the Common Customs Tariff
                Interpretation of the nomenclature of the Common Customs Tariff shall be governed by
                the following principles :
                1 . The titles of Sections, Chapters and sub-Chapters are provided for ease of reference
                    only; for legal purposes, classification shall be determined according to the terms of
                    the headings and any relative Section or Chapter Notes and, provided such headings
                    or Notes do not otherwise require, according to the following provisions.
                2 . (a) Any reference in a heading to an article shall be taken to include a reference to
                          that article incomplete or unfinished, provided that, as imported, the incomplete
                          or unfinished article h-as 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 head­
                    ings, classification shall be effected as follows :
                    ( a ) The heading which provides the most specific description shall be preferred to
                          headings providing a more general description .
                    (b) Mixtures, composite goods consisting of different materials or made up of differ­
                          ent components, and goods put up in sets, which cannot be classified by reference
                          to 3 (a), shall be classified as if they consisted of the material or component which
                          gives them their essential character, in so far as this criterion is applicable.
                    (c) When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be
                          classified under the heading which occurs latest among those which equally merit
                          consideration .
                4 . Goods not falling within any heading of the Tariff shall be classified under the head­
                    ing appropriate to the goods to which they are most akin.
                5 . The above Rules shall also apply mutatis mutandis when determining the appro­
                    priate subheading within a heading.
             B. General rules concerning duties
                1 . The customs duties applicable to imported goods originating in countries which are
                    Contracting Parties to the General Agreement on Tariffs and Trade or with which
                    the European Economic Community has concluded agreements containing the most­
                    favoured-nation tariff clause shall be the conventional duties (or duties resulting
                    from conventions) shown in column 4 of the schedule of duties; until such time as a
 ---pagebreak--- No L 289/ 12                        Official Journal of the European Communities                          14 . 11 . 77
                  common trade policy enters into force in this respect, these "conventional" 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 agreements.
              3 . Paragraphs 1 and 2 shall not preclude the Member Sta.tes 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 de­
                   notes 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.
              7. The symbol " ads" or "adf" in column 4 in Chapters 17, 18 and 19 indicates that the
                   maximum rate of duty consists of an ad valorem duty plus an additional duty for
                   certain forms of sugar or for flour. This additional duty is fixed in accordance with
                   the rules concerning trade in certain processed agricultural products.
              8 . The symbol "ads" in column 4 in Chapter 20 indicates that the Community reserves
                   the right to charge, over and above the bound duty, an additional duty on sugar cor­
                   responding to the duty payable on imported sugar and applicable to the quantity of
                   various sugars contained in this product in excess of the percentage by weight laid
                   down in Additional Notes 2 and 3 to Chapter 20, or, in respect of products falling
                   within headings Nos 20.03 , 20.04 and 20.05 which exceed 13 % by weight.
           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 val­
                   orem customs duties, the values by reference to which the scope of certain headings
                   or subheadings is defined.
              2 . The dutiable weight, in the case of goods chargeable by weight, and the weights by
                   reference to which the scope of certain headings or subheadings is defined, shall be
                   taken to be :
                  ( a) in the case of a reference to "gross weight", the aggregate weight of the goods
                       and of all packings thereof;
                  (b) in the case of a reference to "net weight" or simply to "weight" without qualifi­
                       cation, 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 devices
                  (e.g. transport containers), tarpaulins, tackle or ancillary transport equipment.
 ---pagebreak--- 14 . 11 . 77                           Official Journal of the European Communities                             No L 289/ 13
                3 . The unit of account (u.a.) 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 gram 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 lira, Luxembourg francs or pounds sterling shall be that
                      corresponding to the par value communicated to and recognised by the International
                      Monetary Fund in respect of these currencies.
                                                             SECTION II
                                                       SPECIAL PROVISIONS
             A. Goods for certain categories of ships, boats and other vessels
                 Customs duties are suspended in respect of goods intended for incorporation in the
                 ships, boats or other vessels listed in the following schedule, for the purposes of their
                 construction, repair, maintenance or conversion, and in respect of goods intended for fit­
                 ting to or equipping such ships, boats or other vessels.
                     Heading                                         Description
                     number
                     89.01       Ships, boats and other vessels not falling within headings Nos 89.02 to
                                 89.05 :
                                 A. Warships
                                 B.   Other:
                                        I. Sea-going vessels
                     89.02        Vessels specially designed for towing (tugs) or pushing other vessels :
                                  A. Tugs
                                  B.  Pusher craft:
                                        I. Sea-going
                     89.03        Light-vessels, fire-floats, dredgers of all kinds, floating cranes, and other
                                  vessels the navigability of which is subsidiary to their main function;
                                  floating docks; floating or submersible drilling or production
                                  platforms :
                                  A. Sea-going
                 The suspensions shall be subject to such conditions as may be determined by the com­
                 petent authorities with a view to customs control of the use of such goods.
             B. 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.
 ---pagebreak--- No L 289/ 14                           Official Journal of the European Communities                             14 . 11 . 77
                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 units of account.
                 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 cus­
                      toms duties appropriate to them. All the goods making up the consignment 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 by reference to
                              weight or value, or
                          — where the weight of the packings is not to be included in the dutiable weight
                              of the goods contained therein ;
                     ( c) chargeable at the rates of customs duty appropriate to them, notwithstanding
                          subparagraphs ( a) and (b) above:
                          — where they are not of a type normally used for the goods contained therein
                              and have an independent and durable use other than as packings, or
                          — where they have been used in order to evade payment of customs duties ap­
                              plicable thereto in accordance with their tariff description.
                2 . Where packings covered by the provisions of paragraphs 1 (a) and (b ) contain goods
                      of several different tariff descriptions, the weight and value of the packings shall, for
                      the purpose of determining their dutiable weight or value, be apportioned between
                      all the goods contained, in proportion to the weight or value of those goods .
             Note
             A heading number placed between square brackets in column 1 of the Schedule of Customs
             Duties, indicates that the heading has been deleted (for example, Headings Nos [05.06],
             [29.18 ] and [95.01 ]).
                                                                                                        V
 ---pagebreak--- 14 . 11 . 77 Official Journal of the European Communities No L 289/ 15
                                 PART II
                  SCHEDULE OF CUSTOMS DUTIES
 ---pagebreak---  ---pagebreak--- 14 . 11 . 77                                                 Official Journal of the European Communities                                                            No L 289/ 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, in­
          cludes a reference to the young of that genus or species.
                                                                                                                                                             Rate of duty
          Heading                                                                                                                                 Autonomous
           number                                                                Description                                                                            Conventional
                                                                                                                                                      or levy
                                                                                                                                                        ( 10
               1                                                                       2                                                                  3                    4
           01.01              Live horses, asses, mules and hinnies:
                              A. Horses :
                                      I. Pure-bred breeding animals ( a)                                                                               Free                Free
                                     II. For slaughter ( a)                                                                                             11                    4
                                    III. Other                                                                                                          23                   18
                              B.    Asses                                                                                                               12
                              C. Mules and hinnies                                                                                                       17                 —
           01.02              Live animals of the bovine species :
                              A. Domestic species :
                                      I. Pure-bred breeding animals ( a)                                                                               Free                Free
                                     II. Other :
                                         a) 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                  ( b)
                                                                                                                                                   + ( L) n
                                         b) Other                                                                                                       16               ( d) ( e)
                                                                                                                                                 + ( L) ( c) n
                              B.    Other                                                                                                              Free
 ( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ■; b; The levy shall be established m accordance with the provisions set out in Annex 1 to the Trade Agreement between rhe EEC and the Socialist Federal Republic of Yugoslavia,
 ( c) Subject to certain conditions prescribed in Article 13 of Council Regulation ( EEC) No 80V68 of 27 June 1968 , the levy which was to be applied to young male bovine ani­
       mals , intended for fattening, of a live weight of 300 kg or less may be totally or partially suspended .
 id ) 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, ot 20 000 heifers and cows
       ( other than for slaughter) of the following mountain breeds : grey , brown , yellow , spotted Simmental and Pinzgau . Qualification for the quora is subject to conditions to be
       determined by the competent authorities of the Member State of destination .
 ( e) 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 Fnbourg. To qualify for the quota, animals of the breeds specified must be covered
       by the following documents :
       — bdlls :                    pedigree certificate ;
            cows and heifers :      pedigree certificate or herd book entry certificate attesting to the purity of the breed.
 {*) In certain conditions, a levy is applicable in addition to the customs duty .
 ---pagebreak--- No L 289/ 18                                        Official Journal of the European Communities                                 14 . 11 . 77
                                                                                                                      Rate of duty
   Heading                                                                                                  Autonomous
                                                                       Description                                             Conventional
    number                                                                                                        %
                                                                                                                                      %
                                                                                                               or levy
                                                                                                                 (L)
        1                                                                   2                                     3                   4
    01.03             Live swine:
                      A. Domestic species :
                              I. Pure-bred breeding animals ( a)                                               Free               Free
                             11 . 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                 —
                            11. Goats :
                                  a) Pure-bred breeding animals ( a)                                             5                 —
                                  b ) Other                                                                      5                 —
                      B.    Other                                                                              Free                —
   01.05              Live poultry, that is to say, fowls, ducks , geese, turkeys and guinea fowls :
                      A. Of a weight not exceeding 185g                                                       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                (b)
   ( a) Entry under this subheading is subject to conditions to be determined by the competent authorities,
   ( by See Annex .
 ---pagebreak--- 14 . 11 . 77                                Official Journal of the European Communities                          No L 289/ 19
                                                               CHAPTER 1
                                                   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 fot
      human consumption ;
 (b) Guts, bladders or stomachs of animals (heading No 05.04 ) and animal blood (heading No 05.15 ); or
 ( c) Animal fat, other than products of heading No 02.05 (Chapter 15 ).
Additional Notes
1 . A. For the purposes of heading No 02.01 , the following expressions shall have the meanings hereunder assigned to
          them :
          (a) "Carcases of bovine animals ", for the purposes of subheading A II: whole carcases of the slaughtered ani­
               mals after having been bled, eviscerated and skinned, imported with or without the heads, with or without
               the feet and with or without the other offals attached. Where carcases are imported without the heads, the
               latter must have been separated from the carcase at the atloido-occipital joint. When imported without the
               feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints; "carcase" shall in­
               clude the front part of the carcase comprising all the bones and the scrag, neck and shoulder having more
               than 1 0 pairs of ribs;
          (b) "Half-carcases of bovine animals ", for the purposes of subheading A II: the product resulting from the
               symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral ver­
               tebra and through the centre of the sternum and of the ischio-pubic symphysis; "half-carcase" shall include
               the front part of the half-carcase comprising all the bones and the scrag, neck and shoulder having more
               than 10 ribs;
          (c) "Compensated quarters ", for the purposes of subheadings A II a) 1 and A II b) 1 : portions composed of
               either:
               — forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the 10th rib; and
                    hindquarters comprising all the bones and the thigh and sirloin, and cut at the third rib; or
               — forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the fifth rib, with the
                    whole of the flank and breast attached; and hindquarters comprising all the bones and the thigh and sir­
                    loin, and cut at the eighth cut rib.
                The forequarters and the hindquarters constituting "compensated quarters " must be imported at the same
                time and in equal numbers, and the total weight of the forequarters must be the same as that of the hind­
                quarters; a difference of not more than 5% in those weights is allowed;
          (d) " Unseparated forequarters ", for the purposes of subheadings A II a) 2 and A II b) 2 : the front part of a car­
               case comprising all the bones and the scrag, neck and shoulder, with a minimum of four pairs of ribs and a
                maximum of 10 pairs of ribs (the first four pairs of ribs must be whole, the others may be cut) with or
                without the thin flank;
          (e) "Separated forequarters ", for the purposes of subheadings A II a) 2 and A II b) 2 : the front part of a half­
               carcase comprising all the bones and the scrag, neck and shoulder, with a minimum of four ribs and a
               maximum of 10 ribs (the first four ribs must be whole, the others may be cut) with or without the thin
               flank;
           (f) " Unseparated hindquarters ", for the purposes of subheadings A II a) 3 and A II b) 3 : the rear part of a car­
                case comprising all the bones and the thigh and sirloin, with a minimum of three pairs of whole or cut ribs,
                with or without the knuckle and with or without the thin flank ;
           (g) "Separated hindquarters", for the purposes of subheadings A II a) 3 and A II b) 3 : the rear part of a half­
               carcase comprising all the bones and the thigh and sirloin, with a minimum of three whole or cut ribs, with
                or without the knuckle and with or without the thin flank ;
           (h) 11 . "Crop " and "chuck and blade" cuts, for the purposes of subheading A II b) 4 bb) 22 : the dorsal part
                      of the forequarter, including the upper part of the shoulder, obtained from a forequarter with a
                      minimum of four ribs and a maximum of 10 ribs by a cut along a straight line through the point where
                      the first rib joins the first sternal segment to the point of reflection of the diaphragm on the 1 0th rib;
 ---pagebreak--- No L 289/20                                              Official Journal of the European Communities                                                             14 . 11 . 77
                 22 . "Brisket" cut, for the purposes of subheading A II b) 4 bb) 22 : the lower part of the forequarter com­
                          prising the brisket navel end and the brisket point end.
       B. In determining the number of whole or cut ribs referred to in paragraph A, only those attached to the back­
              bone shall be taken into consideration .
2 . A. For the purposes of subheadings 02.06 B I a) 2 aa) and 02.06 B I b) 2 aa), "bacon sides" shall be taken to
              mean pig half-carcases without the head, chaps, neck, feet, tail, flare fat, kidneys, tenderloin, blade bone, ster­
              num, vertebral column, pelvic bone and diaphragm.
      B. For the purposes of subheadings 02.06 B I a) 2 bb) and 02.06 B I b) 2 bb), "spencers" shall be taken to mean
              bacon sides without the ham, whether or not boned.
       C. For the purposes of subheadings 02.06 B I a) 2 cc) and 02.06 B I b) 2 cc), "3 /4 sides " shall be taken to mean
            bacon sides 'without the shoulder, whether or not boned.
      D. For the purposes of subheadings 02.06 B I a) 2 cc) and 02.06 B I b) 2 cc), "middles" shall be taken to mean
             bacon sides without the ham and the shoulder, whether or not boned.
3 . For the purposes of subheadings 02.06 B I b) 3 aa), 4 aa), 5 aa), 6 aa) and 7 aa), products whose water/protein
       ratio in the meat (nitrogen content multiplied by 6-25) is more than 2-8 shall be considered as slightly dried and
       slightly smoked.
                                                                                                                                                      Rate of duty
        Heading                                                                                                                           Autonomous
        number                                                              Description                                                                         Conventional
                                                                                                                                                                       %
                                                                                                                                               or levy
                                                                                                                                                 ( L)
            1                                                                     2                                                                3                   4
        02.01              Meat and edible offals of the animals falling within heading No 01.01 , 01.02,
                           01.03 or 01.04 , fresh , chilled or frozen :
                           A. Meat :
                                  I. Of horses, asses, mules and hinnies                                                                         16                  8
                                 II . Of bovine animals :
                                     a ) Fresh or chilled :
                                         1 . Carcases, half-carcases or "compensated" quarters:
                                              aa) 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 espe­
                                                     cially those of the symphysis pubis and the vertebral apo­
                                                     physes), 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                  (b)
                                                                                                                                           + (L) n
                                              bb ) Other                                                                                         20                  —
                                                                                                                                           + (L (M) n
                                         2 . Separated or unseparated forequarters:
                                              aa) Separated forequarters 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 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                  ( b)
                                                                                                                                           + ( L) n
                                              bb ) Other                                                                                         20                  —
                                                                                                                                           + (L) n
( 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 Annex I to the Trade Agreement between the EEC and the Socialist Federal Republic of Yugoslavia.
(*) In certain conditions, a levy is applicable in addition to the customs duty .
 ---pagebreak---  14 . 11 . 77                                              Official Journal of the European Communities                                                           No L 289 /21
                                                                                                                                                           Rate of duty
         Heading                                                                                                                               Autonomous
          number                                                               Description                                                                          Conventional
                                                                                                                                                   or lew
                                                                                                                                                     ( L)   '
              1                                                                      2                                                                 3                   4
          02.01             A. II. a) 3 . Separated or unseparated hindquarters:
        (cont 'd)                               aa) Separated hindquarters 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 ossi­
                                                      fication of the cartilages (more especially those of the ver­
                                                      tebral apophyses), the meat of which is of a ligth pink colour
                                                      and the fat of which, of extremely fine structure, is white to
                                                      light yellow in colour ( a )                                                                  20                   (b)
                                                                                                                                                + (L) n
                                                bb ) Other                                                                                          20
                                                                                                                                                + (L) n
                                           4.   Other :
                                                aa) Unboned ( bone-in )                                                                             20
                                                                                                                                                + (L) n
                                                bb) Boned or boneless                                                                               20
                                                                                                                                                + ( L) n
                                       b) Frozen :
                                           1 . Carcases, half-carcases, or " compensated" quarters                                                  20
                                                                                                                                               + ( L) n
                                           2 . Separated or unseparated forequarters                                                                70
                                                                                                                                              + ( L)(d ) n
                                           3 . Separated or unseparated hindquarters                                                                20
                                                                                                                                                + (u n
                                           4.   Other :
                                                aa ) Unboned ( bone-in)                                                                             20
                                                                                                                                                + ( L) r
                                                bb) Boned or boneless :
                                                                                                                                                                        ( c)
                                                       11 . Forequarters, whole or cut into a maximum of five
                                                             pieces, each quarter being in a single block; "compen­
                                                             sated " quarters in two blocks, one of which contains the
                                                             forequarter, whole or cut into a maximum of five pieces,
                                                             and the other, the hindquarter, excluding the tenderloin,
                                                             in one piece                                                                           20
                                                                                                                                              + (L) ( d ) H
                                                      22 . Crop, chuck and blade and brisket cuts (e)                                               20
                                                                                                                                              + (L) (d) n
                                                      33 .  Other                                                                                   20
                                                                                                                                              + (t ) ( d ) (*)
                                 III . Of swine :
                                       a ) Of domestic swine:
                                            1 . Carcases or half-carcases, with or without heads, feet or flare fat .                             20 ( L )
                                            2 . Hams and cuts of ham, unboned ( bone-in )                                                         20 ( L)
 (a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 (b) The levy shall he established in accordance with the provisions set out in Annex I to the Trade Agreement between the EEC and the Socialist Federal Republic of Yugoslavia.
 (c) A rate 20 % shall be applicable within the limits of a global annual tariff quota of 38 500 tonnes of which 16 500 tonnes (excluding the weight of any bone) may be subject to­
     the application of monetary compensatory amounts.
 (d) Subiect to certain conditions provided foT in Article 14 of Council Regulation (EEC) No 805/68 of 21 June 1968, the levy on frozen meat intended for processing may be
      totally or partially suspended.
 (e) Communities
     Entry under this
                    .
                         subheading is subject to the production of a certificate issued in accordance with the conditions laid down by the competent authorities of the European
(*) In certain conditions, a levy is applicable in addition to the customs duty .
 ---pagebreak---    No L 289/22                                            Official Journal of the European Communities                                       14 . 11 . 77
                                                                                                                                  Rate of duty
          Heading                                                                                                     Autonomous
          number                                                            Description                                                    Conventional
                                                                                                                         or levy
                                                                                                                           ( L)
              1                                                                   2                                          3                    4
           02.01             A. III. a) 3 . Shoulders ( fores) and cuts of shoulders, unboned (bone-in )                 20 (L)
         (cont'd)                           4 . Loins and cuts of loins, unboned (bone-in)                               20 (L)
                                            5 . Bellies (streaky) and cuts of bellies                                    20 (L)                 —
                                            6.   Other :
                                                aa) Boned or boneless and frozen                                         20 (L)                —
                                                bb) 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                   10
                                       b ) Of bovine animals:
                                            1.   Livers                                                                   20                    11
                                            2.   Other                                                                    20                     7
                                       c) Of domestic swine:
                                            1 . Heads and cuts of heads ; necks                                          20    (L)               9
                                            2.   Feet and tails                                                         20     (L)
                                            3 . Kidneys                                                                 20     ( L)              9
                                            4.   Livers                                                                 20     (L)              11
                                            5 . Hearts, tongues and lungs                                               20     (L)               9
                                            6 . Livers, hearts, tongues and lungs attached to the trachea
                                                and gullet                                                              20 (L)                   9
                                            7.   Other                                                                  20 (L)                   9
                                       d) Other                                                                             12                  3
          02.02             Dead poultry (that is to say, fowls, ducks, geese, turkeys and guinea
                            fowls) and edible offals thereof (except liver), fresh, chilled or frozen:
                            A. Whole poultry :
                                  I. Fowls :
                                      a) Plucked and gutted, with heads and feet, known as " 83%
                                           chickens"                                                                    18 (L)                 —
                                      b ) Plucked and drawn, without heads and feet but with hearts
                                           livers and gizzards, known as " 70% chickens"                                18 (L)                 —
                                      c) Plucked and drawn, without heads and feet and without hearts,
                                           livers and gizzards, known as " 65% chickens"                                18 (L)                 —
                                 II . Ducks :
                                      a) Plucked, bled, gutted but not drawn, with heads and feet, known
                                           as " 85% ducks "                                                             18 (L)                 —
                                      b ) Plucked and drawn, without heads and feet but with hearts,
                                           livers and gizzards, known as " 70% ducks"                                   18 (L)                 —
                                      c) Plucked and drawn, without heads and feet                        and without
                                           hearts, livers and gizzards, known as " 63% ducks"                           18 (L)
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 14. 11 . 77                           Official Journal of the European Communities                       No L 289/23
                                                                                                  Rate of duty
     Heading                                                                           Autonomous
     number                                          Description                              %
                                                                                                           Conventional
                                                                                                                 %
                                                                                          or levy
                                                                                            ( L)
         1                                                2                                   3                   4
     02.02    A. III. Geese :
    (cont'd)
                       a) Plucked, bled, not drawn, with heads and feet, known as
                           " 82% geese"                                                 18 ( L)
                       b ) Plucked and drawn, without heads and feet, with or without
                           hearts and gizzards, known as "75% geese"                    18 (L)                      .
                 IV. Turkeys                                                            18 ( L)                —
                  V. Guinea fowls                                                        18 (L)                —
             B. Poultry cuts ( excluding offals):
                   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                 11
             B. Of game                                                                      7                 5
             C. Other :
                    I. Whale and seal meat; frogs' legs                                     19                 10
                   II. Other                                                                19                 14
 ---pagebreak--- No L 289/24                            Official Journal of the European Communities                               14 . 11 . 77
                                                                                                       Rate of duty
    Heading                                                                                 Autonomous
    number                                           Description                                  %             Conventional
                                                                                                                       %
                                                                                               or levy
                                                                                                 (D
       1                                                  2                                       3                    4
   02.05    Pig fat free of lean meat and poultry fat (not rendered or solvent­
            extracted), fresh, chilled, frozen, salted, in brine, dried or smoked:
            A. Back-fat :
                  I. Fresh, chilled, frozen, salted or in brine                               22 ( L)
                 II. Dried or smoked                                               ·          22 ( L)
            B. Pig fat, other than that falling within subheading A                           22 (L)
            C. Poultry fat                                                                    22 (L)
   02.06    Meat and edible meat offals (except poultry liver), salted, in brine, dried
            or smoked :
            A. Horsemeat, salted, in brine or dried                                             16                  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 . Bacon sides, spencers, 3 /4 sides and middles:
                             aa) Bacon sides                                                  25  (L)              —
                             bb) Spencers                                                     25  (L)              —
                             cc) 3 /4 sides and middles                                       25  ( L)             —
                        3 . Hams and cuts of ham ; unboned (bone-in)                         25   (L)              —
                        4 . Shoulders ( fores) and cuts of shoulders, unboned ( bone-in)     25   ( L)             —
                        5 . Loins and cuts of loins, unboned (bone-in)                        25  (L)              —
                        6 . Bellies (streaky) and cuts of bellies                         '  25   ( L)             —
                        7.    Other                                                           25  (L)              —
                     b) Dried or smoked :
                        1 . Carcases or half-carcases, with or without heads, feet or
                             flare fat                                                       25 (L)               —
                        2 . Bacon sides, spencers, 3 /4 sides and middles:
                             aa ) Bacon sides                                                25 (L)               —
                             bb ) Spencers                                                   25 (L)               —
                             cc) 3 /4 sides and middles                                      25 ( L)              —
                        3 . Hams and cuts of ham, unboned (bone-in):
                             aa) Slightly dried or slightly smoked                           25 ( L)              —
                             bb) Other                                                       25 (L)               —
                        4 . Shoulders ( fores) and cuts of shoulders, unboned (bone-in ):
                             aa) Slightly dried or slightly smoked                           25 (L)               —
                             bb) Other                                                       25 (L)               —
                        5 . Loins and cuts of loins, unboned (bone-in):
                             aa) Slightly dried or slightly smoked                           25 (L)               —
                             bb ) Other                                                      25 (L)
 ---pagebreak--- 14 . 11 . 77                                            Official Journal of the European Communities                   No L 289/25
                                                                                                                Rate of duty
      Heading                                                                                         Autonomous
      number                                                               Description                      %
                                                                                                                         Conventional
                                                                                                         or levy
                                                                                                           ( L)
          1                                                                     2                            3                4
      02.06              B. I. b) 6. Bellies (streaky) and cuts of bellies:
     (cont'd)                               aa) Slightly dried or slightly smoked                       25 (L)
                                            bb) Other                                                   25 ( L)              —
                                        7.   Other:
                                            aa) Slightly dried or slightly smoked                       25 (L)
                                            bb ) Other                                                  25 (L )
                               II . 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 bovine animals :
                                     a) Meat:
                                        1 . Unboned (bone-in)                                             24
                                                                                                      + (L) n ■
                                        2.   Boned or boneless                                            24
                                                                                                      + (L ) (*)
                                   b ) Offals                                                             24                 —
                              II. Other                                                                   24
      (*) In certain conditions, a levy is applicable in addition to the customs duty .
 ---pagebreak--- No L 289 /26                                          Official Journal of the European Communities                                                                14 . 11 . 77
                                                                                CHAPTER 3
                                                            FISH, CRUSTACEANS AND MOLLUSCS
Note
This Chapter does not cover:
(a) Marine mammals (heading No 01.06 ) or meat thereof (heading No 02.04 or 02.06 );
(b ) Fish ( including livers and roes thereof), crustaceans and molluscs, dead, unfit or unsuitable for human consumption
      by reason of either their species or their condition (Chapter 5 ); or
(c) Caviar or caviar substitutes (heading No 16.04).
                                                                                                                                                       Rate of duty
        Heading                                                                                                                             Autonomous
         number                                                           Description                                                               %
                                                                                                                                                                Conventional
                                                                                                                                                                       %
                                                                                                                                                or levy
                                                                                                                                                   (D
            1                                                                   2                                                                   3                  4
        03.01             Fish, fresh (live or dead), chilled or frozen :
                          A. Freshwater fish :
                                 I. Trout and other salmonidae :
                                     a) Trout                                                                                                      16               12
                                     b) Salmon                                                                                                     16                4
                                     c) Lake white fish                                                                                           Free               8
                                     d) Other                                                                                                     Free              10
                                II . Eels                                                                                                          10                5
                               III . Carp                                                                                                       10 ( a)            8 ( a)
                               IV. Other                                                                                                          Free               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 ( a) ( c)
                                              bb ) Frozen                                                                                    20 ( a) ( b)       15 ( a) ( c)
                                     b ) Sprats :
                                          1 . From 15 February to 15 June                                                                         Free             Free
                                         2 . From 16 June to 14 February                                                                       20 (b)               13
( a) Subject to compliance with the reference price. A countervailing tax is provided for in the case of non-compliance with the reference price.
(b) Total suspension for an indefinite period.
(c) Duty exemption within the limits of an annual tariff quota of 34 000 tonnes to be granted by the competent authorities of the European Communities and subject to com­
     pliance with the reference price.
 ---pagebreak--- 14 . 11 . 77                                              Official Journal of the European Communities                                                               No L 289/27
                                                                                                                                                             Rate of duty
          Heading                                                                                                                                  Autonomous
                                                                              Description                                                                %            Conventional
          number
                                                                                                                                                                             %
                                                                                                                                                      or levy
                                                                                                                                                        (U
              1                                                                     2                                                                    3                   4
           03.01           B.     I. c) Tunny :
         (cont'd)                          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 tonnes 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 dogfish ( Squalus acanthias ) within the limits of an annual tariff quota of 2 500 tonnes to be granted by the competent authorities
       of the European Communities .
 ---pagebreak---   No L 289 /28                                         Official Journal of the European Communities                                                            14 . 11 . 77
                                                                                                                                                    Rate of duty
        Heading                                                                                                                           Autonomous
         number                                                           Description                                                            %           Conventional
                                                                                                                                                                   %
                                                                                                                                             or levy
                                                                                                                                               ( L)
             1                                                                 2                                                                 3                 4
           03.01          B.      I. k) Haddock:
         (cont'd)                         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 spp):
                                         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 mackerel                                                                                      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 ) Herring                                                                                               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 25 000 tonnes to be granted by the competent authorities of the European Communities.
 ---pagebreak--- 14 . 11 . 77                                          Official Journal of the European Communities                                No L 289/29
                                                                                                                           Rate of duty
        Heading                                                                                                  Autonomous
                                                                    Description                                                     Conventional
        number                                                                                                         %
                                                                                                                                         %
                                                                                                                   or levy
                                                                                                                     ( L)
           1                                                             2                                             3                 4
          03.02           A.     I. c) Anchovies ( Engraulis spp)                                                       15               10
         (cont'd)
                                     d) Common halibut ( Hippoglossus vulgaris)                                         15               —
                                     e) Salmon, salted or in brine                                                      15               11
                                     f)   Other                                                                         15               12
                                 11 . 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 :
                                 L Crawfish of the genera Palinurus, Panulirus and Jasus                                25               (b)
                                II. Lobsters (Homarus spp ):
                                     a ) Live                                                                           25               10
                                     b) Other:
                                          1.    Whole                                                                   25               13
                                         2.     Other                                                                   25               20
                               III. Crabs and freshwater crayfish                                                       18               15
                               IV. Shrimps and prawns:
                                     a) Prawns (Pandalidae spp)                                                         18               12
                                     b) Shrimps of the genus " Crangon" spp :
                                          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--- No L 289/30                          Official Journal of the European Communities                               14 . 11 . 77
                                                                                                     Rate of duty
    Heading                                                                                 Autonomous
    number                                         Description                                   %
                                                                                                              Conventional
                                                                                                                    %
                                                                                              or levy
                                                                                                ( L)
       1                                               2                                          3                  4
     03.03   B.  II. Mussels                                                                      10               10
    (cont'd)
                III. Snails, other than sea snails                                                6               Free
                IV. Other :
                     a ) Frozen :
                         1 . Squid :
                             aa) Ommastrephes sagittatus and Loligo spp                            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 spp)                      8                 6
                         2.  Other                                                                8                 8
 ---pagebreak--- 14 . 11 . 77                           Official Journal of the European Communities                        No L 289/31
                                                         CHAPTER 4
DAIRY PRODUCE ; BIRDS' EGGS ; NATURAL HONEY ; EDIBLE PRODUCTS OF ANIMAL ORIGIN , NOT ELSEWHERE
                                                  SPECIFIED OR INCLUDED
Notes
1 . The expression "milk" means full cream or skimmed milk, buttermilk, whey, curdled milk, kephir, yoghourt and
     other fermented or acidified milk .
2 . Milk and cream put up in hermetically sealed cans are regarded as preserved within the meaning of heading No
     04.02 . However, milk and cream are not regarded as so preserved merely by reason of being pasteurised, sterilised
     or peptonised, if they are not put up in hermetically sealed cans.
Additional Notes
1 . The term "cans ", as used in Note 2 to this Chapter, shall be taken to apply only to such containers of a net ca­
     pacity 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 gram less than 1 0 000 revivifiable aerobic bacteria and less
     than two coliform bacteria.
3 . For the purpose of calculating the fat content of products falling within subheadings 04.02 Bib) and B II b), the
     weight of any added sugar shall be disregarded.
4 . (a) The expression "whole cheeses", as used in subheading 04.04 A I a), 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.
     (b) The expression "whole cheeses ", as used in subheading 04.04 E I b) \ aa), shall be taken to apply to:
         — whole cheeses of the conventional flat cylindrical shape of a net weight of not less than 39 kg but not more
              than 44 kg,
         — cubic blocks of cheese of a net weight of not less than 16 kg but not more than 21 kg.
5 . Subheading 04.04 A I b) 2 shall be takeri 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, in the 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 for retail said " shall be taken to apply to cheese
     of kinds classified under that subheading put up in immediate packings of a net weight not exceeding 1 kg contain­
     ing portions or slices of an individual net weight not exceeding 1 00 g.
 ---pagebreak--- No L 289 /32                                Official Journal of the European Communities                                  14 . 11 . 77
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 deter­
    mined 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, 1 7.02 A or 21 . 07 F I shall be that applicable to the ingredient which in­
    volves the higher or highest levy and which also forms at least 10% by weight of the mixture concerned. Where
    this method of assessing the levy cannot be applied, the levy to be applied to such mixtures shall be that determined
    by the tariff classification of the mixtures.
                                                                                                               Rate of duty
     Heading                                                                                        Autonomous
     number                                                Description                                                  Conventional
                                                                                                       or levy
                                                                                                         ( L)
        1                                                       2                                          3                  4
      04.01       Milk and cream , fresh, not concentrated or sweetened :
                  A. Of a fat content, by weight, not exceeding 6% :
                        I. Yoghourt, kephir, curdled milk, whey, buttermilk and other fer­
                            mented or acidified milk :
                            a) In immediate packings of a net capacity of two litres or less           16 (L )
                            b ) Other                         !                                       16 ( L )
                       II . Other :
                            a) In immediate packings of a net capacity of two litres or less and of
                                 a fat content, by weight:
                                  1 . Not exceeding 4%                                                16 ( L )
                                 2 . Exceeding 4%                                                     16 ( L)
                            b) Other, of a fat content, by weight:
                               • 1 . Not exceeding 4%                                                 16 ( L )
                                 2 . Exceeding 4%                                                     16 ( L )
                  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 27%                              18    ( L)
                                3 . Exceeding 27% but not exceeding 29%                               18    (L)
                                4 . Exceeding 29%                                                     18    (L )
                           b ) Other, of a fat content, by weight:
                                 1 . Not exceeding 1-5%                                               18    (L)
                                2 . Exceeding 1-5% but not exceeding 27%                              18    (L)
                                3 . Exceeding 27% but not exceeding 29%                               18    ( L)
                                4 . Exceeding 29%                                                     18    ( L)
 ---pagebreak--- 14 . 11 . 77                                            Official Journal of the European Communities                          No L 289/33
                                                                                                                        Rate of duty
        Heading                                                                                                Autonomous
                                                                           Description                                           Conventional
         number                                                                                                      %
                                                                                                                                      %
                                                                                                                  or levy
                                                                                                                    (D
             1                                                                  2                                    3                4
          04.02            A. III. Milk and cream, other than in powder or granules:
        (cont'd)
                                      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 1 1 % :
                                           1 . Of a fat content, by weight, not exceeding 8-9%               *     18 ( L)
                                           2.    Other                                                             18 ( L)           —
                                      b) Other, of a fat content, by weight :
                                           1 . Not exceeding 45%                                                   18 (L )              -
                                           2 . Exceeding 45%                                                       18 ( L)
                           B. Containing added sugar:
                                  I. Milk and cream, in powder or granules:                  *
                                     a ) Special milk for infants, in hermetically sealed containers of a net
                                          capacity of 500 g or less and of a fat content, by weight, exceed­
                                          ing 10% but not exeeding 27% ( a)                                ,      23 ( L)
                                      b) Other:
                                          1 . In immediate packings of a net capacity of 2-5 kg or less and
                                               of a fat content, by weight:
                                               aa) Not exceeding 1-5%                                             23 ( L)
                                               bb) Exceeding 1-5% but not exceeding 27%                           23 ( L)
                                                cc) Exceeding 27%                                                 23 (L)
                                         2 . Other, of a fat content, by weight:
                                                aa) Not exceeding 1-5%                                            23 ( L)
                                               bb) Exceeding 1-5% but not exceeding 27%                           23 ( L)            —
                                               cc) Exceeding 27%                                                  23 ( L)
                                 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. Of a fat content, by weight, not exceeding 85%                                     24 ( L)            —
                            B.   Other                                                                            24 ( L)
 ( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak---    No L 289 /34                                              Official Journal of the European Communities                                                                  14 . 11 . 77
                                                                                                                                                               Rate of duty
          Heading                                                                                                                                   Autonomous
           number                                                                  Description                                                                           Conventional
                                                                                                                                                        or levy
                                                                                                                                                          (U
               1                                                                          2                                                                3                     4
            04.04             Cheese and curd ( a):
                              A. Emmentaler, Gruyere, Sbrinz, Bergkase and Appenzell, not grated or
                                   powdered:
                                     I. Of a minimum fat content of 45% by weight, in the dry matter,
                                         matured for at least three months ( b):
                                          a) Whole cheeses of a free-at-frontier value per 100 kg net weight
                                              of:
                                               1 . 220-70 u.a. or more, but less than 240-70 u.a                                                       23 ( L)                ( c)
                                              2.    240-70 u.a . or more                                                                               23 (L )                ( c)
                                         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 240-70 u.a . but less than
                                                          268 -70 u.a. per 100 kg net weight                                                           23 ( L)                 c)
                                                   bb ) Of not less than 450 g and of a free-at-frontier value
                                                          of not less than 268-70 u.a. per 100 kg net weight                                           23 ( L)                  C
                                              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
                                                   288-70 u.a. per 100 kg net weight                                                                   23 (L )                  C
                                    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, Gruyere and Appen­
                                         zell have been used and which may contain, as an addition, Glarus
                                         herb cheese (known as Schabziger), put up for retail sale, of a free­
                                         at-frontier value of not less than 150 u.a. per 100 kg net weight
                                         and of a fat content, by Weight, in the dry matter, not exceeding
                                         56% ( b )                                                                                                     23 (L)
                                    II. Other, of a fat content, by weight:
                                         a) Not exceeding 36% and of a fat content, by weight, in the
                                              dry matter :
                                              1 . Not exceeding 48%                                                                                    23 ( L )
                                              2. Exceeding 48%                                                                                         23 (L )
                                         b ) Exceeding 36%                                                                                 '           23 ( L)
( a ) The exchange rate to be applied in converting into national currencies the unit of account referred to in the subdivisions ol this heading shall, notwithstanding General Rule
      C 3 contained in Part I , Section I , be the representative rate, if such rate is fixed pursuant to Council Regulation No 129 on the value of the unit of account and the exchange
      rates to be applied for the purposes of the common agricultural policy (()) No 106 , 30.10.1962 , p. 2553 /62 ).
(b) Entry under this subheading is subject to conditions to be determined by the competent authorities.
(c) See Annex.
 ---pagebreak--- 14 . 11 . 77                                          Official Journal of the European Communities                                                         No L 289/35
                                                                                                                                                     Rate of duty
     Heading                                                                                                                             Autonomous
                                                                         Description                                                                          Conventional
      number
                                                                                                                                             or levy
                                                                                                                                               ( L)
          1                                                                    2                                                                 3                   4
      04.04              E.    Other:
     (cont'd)
                                 I. Not grated or powdered, of a fat content, by weight, not exceeding
                                     40% and a water content, calculated by weight, of the non-fatty
                                     matter :
                                     a) Not exceeding 47%                                                                                    23 ( L)
                                     b) Exceeding 47% but not exceeding 72% :
                                         1.    Cheddar :
                                              aa) Whole Cheddar cheeses, made from unpasteurised milk,
                                                   of a minimum fat content of 50% by weight, in the dry
                                                   matter, matured for at least nine months and of a free-at­
                                                   frontier value of not less than 213-20 u.a. per 100 kg
                                                   net weight ( a)                                                                           23 (L)
                                              bb) Other                                                                                      23 ( L)
                                         2. Tilsit      and      Butterkase,       of     a    fat     content,     by  weight,
                                              in the dry matter (a) :
                                              aa ) Not exceeding 48%                                                                         23 ( L)
                                              bb) Exceeding 48%                                                                              23 (L)
                                         3 . Kashkaval (a)                                                                                   23 ( L )
                                         4. Cheese of sheep's milk or buffalo milk, in containers con­
                                              taining brine, or in sheep or goatskin bottles ( a)                                            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 egg yolks, fresh, dried or otherwise preserved, sweetened
                          or not :
                          A. Eggs in shell, fresh or preserved:
                                  I. Poultry eggs :
                                     a) Eggs for hatching (b)                                                                                 12 (L)
                                     b ) Other                                                                                                12 ( L)
                                II. Other eggs                                                                                                   12
                          B. Eggs, not in shell ; egg yolks :
                                  I. Suitable for human consumption :
                                     a) Eggs, not in shell :
                                         1.    Dried                                                                                         22 (L)
                                         2.    Other                                                                                         22 (L)
                                     b) Egg yolks :
                                         1 . Liquid                                                                                          22 ( L)
                                         2.    Frozen                                                                                        22 (L)
                                         3.    Dried                                                                                         22 (L)
                                 II. Other ( a)                                                                                                Free                Free
       04.06              Natural honey                                                                                                           30                27
       04.07              Edible products of animal origin, not elsewhere specified or included .                                                 12
        (a) Entry 4under this subheading is subject to conditions to be determined by the competent authorities.
        (b) Only poultry eggs which fulfil the conditions stipulated by the competent authorities of the European Communities are eligible for entry under this subheading.
 ---pagebreak---  No L 289 /36                             Official Journal of the European Communities                               14 . 11 . 77
                                                               CHAPTER S
                        PRODUCTS OF ANIMAL ORIGIN , NOT ELSEWHERE SPECIFIED OR INCLUDED
Notes
1 . This Chapter does not cover:
    (a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal
          blood, liquid or dried);
    ( b ) Hides or skins ( including furskins) other than goods falling within heading No 05.05 or 05.07 and parings and
           similar waste of raw hides or skins falling within heading No 05.15 ( Chapter 41 or 43 );
    ( c) Animal textile materials , other than horsehair and horsehair waste ( Section XI ); or
    (d) Prepared knots or tufts for broom or brush making ( heading No 96.01 ).
2 . For the purposes of heading No 05.01 , the sorting of hair by length ( provided the root ends and tip ends respec­
    tively are not arranged together) shall be deemed not to constitute working.
3 . Throughout the Tariff elephant, mammoth, mastodon, walrus, narwhal and wild boar tusks, rhinoceros horns and
    the teeth of all animals are regarded as ivory .
4 . Throughout the Tariff the expression " horsehair" means hair of the manes and tails of equine or bovine animals.
                                                                                                          Rate of duly
      Heading                                                                                   Autonomous
      number                                             Description                                               Conventional
                                                                                                   or levy
                                                                                                     ( L)
          i                                                   2                                        3                 I
      05.01         Human hair, unworked, whether or not washed or scoured ; waste of
                    human hair                                                                     Free               Free
      05.02         Pigs', hogs' and boars ' bristles or hair ; badger hair and other brush
                    making hair; waste of such bristles and hair                                   Free               Free
      05.03         Horsehair and horsehair waste , whether or not put up on a layer or
                    between two layers of other material :
                    A. Neither curled nor put up on a layer or between two layers of other
                        material                                                                   Free              Free
                    B.  Other                                                                        3                 1
      05.04         Guts , bladders and stomachs of animals ( other than fish ), whole and
                    pieces thereof                                                                 Free              Free
      05.05         Fish waste                                                                     Free              Free
     05.061
 ---pagebreak--- 14 . 11 . 77                                  Official Journal of the European Communities                                 No L 289/37
                                                                                                                     Rate of duty
                                                                                                          Autonomous
     Heading                                                Description                                                       Conventional
      number
                                                                                                            or lew
                                                                                                              ( 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           Ivory, tortoise-shell, horns, antlers, hooves, nails, claws and beaks,
                       unworked or simply prepared but not cut to shape, and waste and
                       powder of these products; whalebone and the like, unworked or
                       simply prepared but not cut to shape, and hair and waste of these products             Free                  a
      [05.10]
      [05.11 ]
       05.12            Coral and similar substances, unworked or simply prepared but not
                        otherwise worked; shells, unworked or simply prepared but not cut to
                       shape; powder and waste of shells                                                      Free                Free
       05.13            Natural sponges :
                        A. Raw                                                                                Free
                        B.  Other                                                                                8
       05.14            Ambergris, castoreum, civet and musk; cantharides; bile, whether or not
                        dried; animal products, fresh , chilled or frozen, or otherwise provisionally
                        preserved, of a kind used in the preparation of pharmaceutical products               Free                Free
       05.15            Animal products not elsewhere specified or included ; dead animals of
                        Chapter 1 or Chapter 3 , unfit for human consumption :
                        A. Fish , crustaceans and molluscs                                                    Free                 ( a)
                        B.  Other                                                                             Free                 ( a)
       ( a) See Annex.
 ---pagebreak--- No L 289/38                                  Official Journal of the European Communities                              14 . 11 . 77
                                                                 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 nur­
     sery gardeners or florists for planting or for ornamental use ; nevertheless it does not include potatoes, onions, shal­
     lots, 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 be­
     ing taken of accessories of other materials .
                                                                                                             Rate of duty
      Heading                                                                                      Autonomous
       number                                                 Description                                             Conventional
                                                                                                      or levy
                                                                                                        (D
          1                                                        2                                     3                   4
        06.01       Bulbs , tubers , tuberous roots, conns , 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 3 1 October                 :                             24                 24
                          II. From 1 November to 3 1 May                                                 20                17
                    B.   Other                                                                          20                 —
 ---pagebreak--- 14 . 11 . 77                       Official Journal of the European Communities                      No L 289/39
                                                                                               Rate of duty
     Heading                                                                          Autonomous
                                                 Description                                            Conventional
      number                                                                               %
                                                                                                              %
                                                                                        or levy
                                                                                          (D
         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---  No L 289 /40                                          Official Journal of the European Communities                           14 . 11 . 77
                                                                               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 pep­
pers, fennel, parsley, chervil, tarragon, cress, sweet marjoram ( Majorana hortensis or Origanum majorana), horse­
radish and garlic.
Heading No 07.04 covers all dried, dehydrated or evaporated vegetables of the kinds falling within headings Nos
07.01 to 07.03 , other than :
 ( a) Dried leguminous vegetables, shelled (heading No 07.05 );
( b) Ground sweet peppers ( heading No 09.04 );
(c) Flours of the dried leguminous vegetables of heading No 07.05 (heading No 11.04 );
(d) Flour, meal and flakes of potato (heading No 11.05 ).
Additional Note
The expression "cultivated mushrooms as used in subheading 07.01 Q 1, shall be taken to apply only to the follow­
ing 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 sub­
heading 07.01 Q IV.
                                                                                                                   Rate of duty
       Heading                                                                                          Autonomous
        number                                                           Description                                        Conventional
                                                                                                           or levy
                                                                                                             (L) '
           1                                                                   2                              3                   4
        07.01            Vegetables, fresh or chilled :
                         A. Potatoes :
                                1 . 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 u.a .
                                                                                                        per 100 kg
                                                                                                            net
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 14 . 11 . 77                            Official Journal of the European Communities                        No L 289 /41
                                                                                                     Rate of duty
      Heading                                                                              Autonomous
      number                                            Description                              %
                                                                                                              Conventional
                                                                                                                   %
                                                                                              or levy
                                                                                                ( L)
         1                                                   2                                    3                4
      07.01   B.     I. b) From 1 December to 14 April                                           12
     (cont'd)                                                                              with a min.
                                                                                           of 1-40 u.a .
                                                                                           per 100 kg
                                                                                                net
                   II. White cabbages and red cabbages                                           15
                                                                                           with a min.
                                                                                           of 0-50 u.a .
                                                                                           per 100 kg
                                                                                                net
                 III . Other                                                                     15
              C. Spinach                                                                         13
              D. Salad vegetables, including endive and chicory :
                     I. Cabbage lettuce:
                         a) From 1 April to 30 November                                          15
                                                                                           with a min.
                                                                                           of 2-50 u.a.
                                                                                           per 100 kg
                                                                                               gross
                         b) From 1 December to 31 March                                          13
                                                                                           with a min.
                                                                                           of 1-60 u.a .
                                                                                            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 u.a .
                                                                                            per 100 kg
                                                                                                 net
                         b ) From 1 July to 30 September                                          17              —
                                                                                           with a min.
                                                                                             of 2 u.a .
                                                                                            per 1 00 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---  No L 289 /42                                            Official Journal of the European Communities                          14 . 11 . 77
                                                                                                                     Rate of duty
         Heading                                                                                          Autonomous
         number                                                             Description                                       Conventional
                                                                                                                                     %
                                                                                                             or levy
                                                                                                               (U '
             1                                                                    2                             3                    4
        07.01              G. II . Carrots and turnips                                  "                     17
       (cont'd)
                               III. Horse-radish ( Cochlearia armoracia )                                     17                  15
                               IV . Other                                                                     17                  —
                           H. Onions, shallots and garlic                                                     12                  12
                           IJ. Leeks and other alliaceous plants ( for example, chives, Welsh onions)         13                  —
                           K. Asparagus                                                                       16                  16
                           L. Artichokes                                                                      13                  —
                          M. Tomatoes :
                                  I. From 1 November to 14 May                                                11
                                                                                                         with a min.
                                                                                                          of 2 u.a .
                                             ' .
                                                                                                         per 100 kg
                                                                                                            net ( a)
                                II. From 15 May to 31 October                                                 18
                                                                                                         with a min.
                                                                                                         of 3-50 u.a .
                                                                                                         per 100 kg
                                                                                                            net ( a )
                           N. Olives :
                                  I. For uses other than the production of oil (b)                             7                  —
                                II . Other                                                                     7
                                                                                                            + (L)
                           O. Capers                                                                           7
                           P. Cucumbers and gherkins:
                                  I. Cucumbers :
                                      a) From 1 November to 15 May                                          16 ( a )              —
                                      b) From 16 May to 31 October                                          20 ( a)               20
                                 II . Gherkins                                                                 16                 —
                           Q. Mushrooms and truffles :
                                  I. Cultivated mushrooms                                                     16                  —
                                 II . Chantarelles                                                            10                  4
                               III. Flap mushrooms                                                             10                  7
                               IV . Other                                                                      10                  8
                           R. Fennel                                                                          12                  10
                           S. Sweet peppers                                                                   11                   9
                           T. Other                                                                           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--- 14 . 11 . 77                                           Official Journal of the European Communities                                  No L 289/43
                                                                                                                              Rate of duty
     Heading                                                                                                         Autonomous
     number                                                                Description                                    %
                                                                                                                                       Conventional
                                                                                                                                             %
                                                                                                                       or levy
                                                                                                                         (D
           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. For sowing:
                                 I. Peas (including chick peas) and beans (of the species Phaseolus)                     10                4-5
                                II . Lentils                                                                              7                 2
                              III . Other                                                                                 7                 5
                         B.   Other :
                                 I. Peas (including chick peas) and beans (of the species Phaseolus)                     10                4-5
                                II. Lentils                                                                               7                 2
                              III. Other                                                                                  7                 5
      07.06              Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and other
                         similar roots and tubers with high starch or inulin content, fresh or
                         dried, whole or sliced; sago pith :
                         A. Manioc, arrowroot, salep and other similar roots and tubers with high
                              starch content, excluding sweet potatoes                                                  6 ( L)              6
                         B.    Other                                                                                    6 ( b)              6
      (a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
      ( b ) Duty rate reduced to 3% ( suspension ) for an indefinite period .
 ---pagebreak--- No L 289/44                                             Official Journal of the European Communities                    14 . 11 . 77
                                                                                   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
                                                                                                         (U
             1                                                                    2                       a                     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 30 April                                      15 ( c)               13
                                      b) From 1 May to 15 May                                          15 ( c)                6
                                      c) - From 16 May to 15 October                                   15 ( c)                4
                                      d ) 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 ( including tangerines and satsumas); Clementines, wilkings
                                and other similar citrus hybrids                                       20 ( c)
                           C. Lemons                                                                    8(c)
                           D. Grapefruit                                                                 12                   4
                           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--- 14 . 11 . 77                                            Official Journal of the European Communities                  No L 289 /45
                                                                                                                Rate of duty
        Heading                                                                                      Autonomous
                                                                            Description                                  Conventional
        number                                                                                              %­
                                                                                                                               %
                                                                                                        or levy
                                                                                                          ( L)
            !                                                                     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                 4
                                 II. Other                                                                  9                  4
         08.05             Nuts other than those falling within heading No 08.01 , fresh or dried,
                           shelled or not :
                           A. Almonds :
                                  I. Bitter                                                              Free                Free
                                 II . Other                                                                 7                  7
                           B.   Walnuts                                                                      8                 8
                           C. Chestnuts                                                                     7
                           D. Pistachios                                                                    2                 --
                           E.   Pecans                                                                      4                  3
                            F. Areca (or betel) and cola                                                     3                1-5
                            G. Other                                                                        4
          08.06             Apples, pears and quinces, fresh:
                            A. Apples :
                                   I. Cider apples, in bulk, from 16 September to 15 December               10                  9
                                                                                                     with a min.         with a min.
                                                                                                     of 0-50 u.a .       of 0-45 u.a .
                                                                                                      per 100 kg         per 100 kg
                                                                                                            net               net
                                  II. Other :
                                       a) From 1 August to 31 December                                       14                14
                                                                                                     with a min.         with a min.
                                                                                                     of 2 40 u.a .       of 2-40 u.a .
                                                                                                      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
 ( a) In certain conditions a countervailing tax is provided for in addition to the customs duty .
 ---pagebreak---  No L 289/46                                           Official Journal of the European Communities                        14 . 11 . 77
                                                                                                                Rate of duty
                                                                                                     Autonomous
        Heading                                                            Description                                   Conventional
        number                                                                                              %
                                                                                                                               %
                                                                                                         or levy
                                                                                                           ( L)
            1                                                                    2                           3                 4
        08.06             A.    II. c) From 1 April to 31 July                                               8                6
       (cont'd)                                                                                      with a min.        with a mm.
                                                                                                     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 u.a.        of 0 45 u.a .
                                                                                                     per 100 kg         per 100 kg
                                                                                                          net                net
                               II . Other :
                                    a) From 1 January to 31 March                                          10                10
                                                                                                    with a min.         with a min.
                                                                                                     of 1-50 u.a.       of 1-50 u.a .
                                                                                                     per 100 kg         per 100 kg
                                                                                                        net ( a)             net
                                    b) From 1 April to 15 July                                             10                 7
                                                                                                     with a min.        with a min.
                                                                                                     of 1-50 u.a.       of 1-50 u.a .
                                                                                                     per 100 kg         per 100 kg
                                                                                                        net ( a)             net
                                    c) From 16 July to 31 July                                             10                10
                                                                                                     with a min.        with a min.
                                                                                                     of 1-50 u.a .      of 1-50 u.a .
                                                                                                     per 100 kg         per 100 kg
                                                                                                        net ( a)             net
                                    d ) From 1 August to 3 1 December                                      13                13
                                                                                                     with a min.        with a min.
                                                                                                       of 2 u.a.         of 2 u.a .
                                                                                                     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 u.a .
                                                                                                     per 100 kg
                                                                                                        net ( a)
                               II. From 16 July to 30 April                                             15 ( a)              15
(a) In certain conditions a countervailing tax is provided for in addition to the customs duty.
 ---pagebreak--- 14 . 11 . 77                                             Official Journal of the European Communities                               No L 289/47
                                                                                                                             Rate of duty
        Heading                                                                                                     Autonomous
         number                                                             Description                                  %            Conventional
                                                                                                                                            %
                                                                                                                      or levy
                                                                                                                        (L)
             i                                                                    2                                      3                  4
          08.07             D. Plums :
        (cont 'd)                                                                                                        15
                                   I. From 1 July to 30 September
                                                                                                                    with a min .
                                                                                                                     of 3 u.a .
                                                                                                                    per 100 kg
                                                                                                                      net ( a)
                                 II. From 1 October to 30 June                                                         10 ( a)             10
                            E.   Other                                                                                   15
          08.08             Berries, fresh :
                            A. Strawberries :
                                   I. From 1 May to 31 July                                                              16
                                                                                                                    with a min .
                                                                                                                     of 3 u.a .
                                                                                                                    per 100 kg
                                                                                                                         net
                                  II. From 1 August to 30 April                                    ;                     16                14
                            B. Cowberries, foxberries or mountain cranberries (fruit of the species Vacci­
                                 nium vitis idaea)                                                                        9               Free
                            C. Bilberries ( fruit of the species Vaccinium myrtillus)                                     9                 4
                            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, raspeberries, black currants, red currants, bilberries ( fruit of the
                                 species Vaccinium myrtillus), blackberries ( brambleberries), mulberries and
                                 cloudberries                                                                            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                                                                                    11                5-5
                            D. Bilberries (fruit of the species Vaccinium myrtillus)                                     11                 8
                            E.   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
                            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 for in addition to the customs duty .
( b) Duty rate reduced to 3% (suspension) for an indefinite period .
 ---pagebreak--- No L 289/48                        Official Journal of the European Communities                         14 . 11 . 77
                                                                                             Rate of duty
    Heading                                                                         Autonomous
    number                                       Description                             %
                                                                                                      Conventional
                                                                                                            %
                                                                                      or levy
                                                                                        (D
       1                                              2                                  3                  4
    08.12   E. Papaws                                                                    3                4
   (cont'd)
            F.  Fruit salads :
                  I. Not containing prunes                                               9                8
                 II. Containing prunes . . .                                            12                12
            G. Other                                                                     8                6
    08.13   Peel of melons and citrus fruit, fresh, frozen, dried, or provisionally
            preserved in brine, in sulphur water or in other preservative solutions      2
 ---pagebreak--- 14 . 11 . 77                                          Official Journal of the European Communities                        No L 289/49
                                                                           CHAPTER 9
                                                                 COFFEE, TEA, MAT£ 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 high­
              est 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 essen­
       tial 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
                                                                                                         Autonomous
          Heading                                                      Description                                            Conventional
           number
                                                                                                            or levy
                                                                                                              ( LÍ '
               1                                                            2                                   3                   4
             09.01          Coffee, whether or not roasted or freed of caffeine ; coffee husks and
                            skins; coffee substitutes containing coffee in any proportion :
                            A. Coffee :
                                   I. Unroasted :
                                       a ) Not freed of caffeine                                                12                  7
                                       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 ( a )             1 1 -5
                            B.    Other                                                                    10-8 ( b )               9
  ( a) Duty rate reduced to 5% ( suspension) for an indefinite period.
  ( b) Total suspension for an indefinite period .
 ---pagebreak---  No L 289 /50                                          Official Journal of the European Communities                           14 . 11 . 77
                                                                                                                    Rate of duty
        Heading                                                                                            Autonomous
                                                                                                                             Conventional
         number                                                           Description
                                                                                                                                    %
                                                                                                             or levy
                                                                                                               (U
            i                                                                   •2                              3                   4
         09.03            Mate                                                                                 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                                                                             115               115
         09.06            Cinnamon and cinnamon-tree flowers :
                          A. Ground                                                                          25 ( b)              13
                          B.   Other                                                                         20 ( c)              10
         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 ( b)              15
                                    b) Other                                                                   20               Free
                          B. Crushed or ground :
                                 I. Nutmeg                                                                   25 (d)               18
                               II . Mace                                                                     25 ( c)             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 10% ( suspension ) for an indefinite period .
( c) Duty rate reduced to 8% (suspension ) for an indefinite period .
(d ) Duty rate reduced to 12% ( suspension ) for an indefinite period .
(e) Total suspension for an indefinite period .
 ---pagebreak--- 14 . 11 . 77                                          Official Journal of the European Communities                               No L 289/51
                                                                                                                           Rate of duty
                                                                                                                  Autonomous
      Heading                                                             Description                                               Conventional
      number
                                                                                                                    or levy
                                                                                                                      (U
           1                                                                   2                                       3                  4
       09.09              Seeds of anise, badian, fennel, coriander, cumin, caraway and juniper:
                          A. Neither crushed nor ground :
                                   I. Aniseed                                                                           5
                                 II . Badian seed                                                                      23
                                III . Seeds of fennel , coriander, cumin, caraway and juniper :
                                       a) For the industrial manufacture of essential oils or resinoids ( a) . .      Free
                                       b ) Other:
                                           1. Coriander seed                                                            5               Free
                                           2. Other                                                                     5
                          B. Crushed or ground :
                                   I. Badian seed                                                                      26
                                  II . Coriander seed                                                                  10               Free
                                III. Other                                                                             10
       09.10              Thyme, saffron and bay leaves; other spices:
                          A. Thyme :
                                   I. Neither crushed nor ground :
                                       a) Wild thyme (Thymus serpyllum)                     ■                         Free
                                       b ) Other                                                                       14
                                  II. Crushed or ground                                                                17
                          B. Bay leaves                                                                                14
                           C. Saffron :
                                   I. Neither crushed nor ground                                                        16
                                  II. Crushed or ground                                                                19
                           D. Ginger                                                                                  Free               (b)
                           E. Turmeric ( curcuma); fenugreek seed                                                     Free               (b )
                           F. Other spices, including the mixtures referred to in Note 1 (b) to this
                                Chapter :
                                    I. Neither crushed nor ground                                                      20
                                  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---  No L 289 /52                          Official Journal of the European Communities                              14 . 11 . 77
                                                        CHAPTER    10
                                                         CEREALS
Note
This Chapter only covers those grains which have been neither hulled nor otherwise worked. However, rice, husked,
milled, polished, glazed, parboiled, converted or broken remains classified in heading No 10.06 .
Additional Notes
1 . The term "durum wheat", as used in subheading 10.01 B, shall be taken to mean wheat of the "triticum durum "
    species and the hybrids derived from the interspecific crossing of "triticum durum " with the same number of
    chromosomes as that species. Durum wheat thus defined must be of a colour ranging from amber-yellow to brown
    and show a translucent horn-like vitreous fracture.
2 . The following terms shall have the meanings hereunder assigned to them:
    (a) "Round grain rice " ( 10.06 A I a), A II a), B I a) and B II a)): rice, the grains of which are of a length not ex­
        ceeding 5-2 mm and of a length/width ratio of less than 2 ;
    (b) "Long grain rice" ( 10.06 A I b), A II b), Bib) and B II b)): rice, the grains of which 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 grain rice, and at least part thereof in the case
        of round grain rice, have been removed, but in which longitudinal white striations may remain on not more
        than 10% of the grains;
    (g) "Broken rice " ( 10.06 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 appli­
 ---pagebreak---  14 . 11 . 77                                          Official Journal of the European Communities                                   No L 289 /53
        cable to the mixture shall be the highest of the levies applicable to such cereals, even when the amount of the
        levy is the same for two or more of the cereals. Where a single cereal represents more than 10% of the weight
        of the mixture, the levy to be applied shall be that applicable to such cereal.
 C The levy applicable to mixtures composed of the cereals falling within headings Nos 10.01 to 10.05 and 10.07
      and not governed by the above rules shall be the higher or highest of the levies applicable to the cereals compos­
      ing 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 pro­
        cessing 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
                                                                          Description                                                   Conventiona
         number                                                                                                           %
                                                                                                                                            %
                                                                                                                      or levy
                                                                                                                         ( I.)
            1                                                                   2                                                            4
          10.01            Wheat and meslin ( mixed wheat and rye):
                           A. Common wheat, and meslin                                                                 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 grain                                                                   12 ( L)
                                     b ) Long grain                                                                    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--- No L 289/54                         Official Journal of the European Communities                     14 . 11 . 77
                                                                                          Rate of duty
   Heading                                                                       Autonomous
   number                                        Description                          %
                                                                                                   Conventional
                                                                                                         %
                                                                                   or levy
                                                                                     ( L)
      1                                               2                                3                 4
    10.06   A.  II . Husked rice :
   (cont'd)
                      a ) Round grain                                               12 (L)
                      b) Long grain                                            ;   12 ( L)             —
            B. Semi-milled or wholly milled rice :
                 I. Semi-milled rice :
                     a) Round grain                                                16 ( L)             —
                     b ) Long grain                                                16 (L)              —
               II. Wholly milled rice:
                     a) Round grain                                                16 (L)
                     b) Long grain                                                 16 ( L)             —
            C. Broken rice                                                          16 ( L)
    10.07   Buckwheat, millet, canary seed and grain sorghum ; other cereals :
            A. Buckwheat                                                           10 (L)              —
            B  Millet                                                               8 ( L)
            C. Grain sorghum                                                        8 (L)
            D. Other                                                                8 (L)
 ---pagebreak--- 14. 11 . 77                             Official Journal of the European Communities                                   No L 289 /55
                                                            CHAPTER 11
                     PRODUCTS OF THE MILLING INDUSTRY; MALT AND STARCHES ; GLUTEN ; DMULIN
Notes
1 . This Chapter does not cover :
    ( a) Roasted malt put up as coffee substitutes (heading No 09.01 or 21.02 );
    (b) Flours and meal prepared for use as infant food or for dietetic or culinary purposes of heading No 19.02 ;
    ( c) Corn flakes and other products falling within heading No 19.05 ;
    (d) Pharmaceutical products ( Chapter 30); or
    (e) Starches having the character of perfumery , 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 1 1.01 ( cereal
           flours) if the percentage passing through a silk gauze or man-made textile sieve with the aperture indicated in
           column 4 or 5 is not less, by weight, than that shown against the cereal concerned .
           Otherwise, they fall to be classified in heading No 11.02 .
                                                                                                  Rate of passage through a
                          Cereal                  Starch content       Ash content
                                                                                                  sieve with an aperture of
                                                                                       315 micrometres              500 micrometres
                            (1)                         (2)                (3)                (4)                           (5)
                Wheat and rye                          45%               2-5%               80%
                Barley                                 45%               3     %            80%                           —
                Oats                                   45%               5     %            80%
                Maize and sorghum                      45%               2     %             —                           90%
                Rice                                   45%               1-6%               80%                           —
                Buckwheat                              45%               4     %            80%                           —
                Other cereals                          45 %              2     %            50 %                          —
Additional Notes
1 . For the purposes of subheading 11.02 A, the expression "cereal groats and cereal meal" means products obtained
    by the fragmentation of cereal grains, of which:
    (a) in the case of maize products, at least 95 % by weight passes through a silk gauze or man-made textile sieve
         with an aperture of 2 mm;
 ---pagebreak---                                                                                                                              14 . 11 . 77
  No L 289 /56                                          Official Journal of the European Communities
       (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 1 1.02 F.
                                                                                                                  Rate of duty
         Heading                                                                                        Autonomous
         number                                                           Description                        %             Conventional
                                                                                                                                 %
                                                                                                          or levy
                                                                                                            (L)
            1                                                                   2                            3                   4
         11.01            Cereal flours :
                          A. Wheat or meslin flour                                                      30 (L ) ( a)
                          B. Rye flour                                                                     8 ( L)
                          C. Barley flour                                                                  8 ( L)
                          D. Oat flour                                                                     8 (L)
                          E.   Maize flour :
                                 I. Of a fat content not exceeding 1-5% by weight                          8 ( L)
                                II . Other                                                                 8 ( L)
                          F.   Rice flour                                                                 14 ( L)
                          G. Other                                                                         8 (L )
         11.02            Cereal groats and cereal meal ; other worked cereal grains (for example,
                          rolled, flaked, polished, pearled or kibbled but not further prepared),
                          except rice falling within heading No 10.06 ; germ of cereals, whole, rolled,
                          flaked or ground :
                          A. Cereal groats and cereal meal :
                                I. Wheat :
                                    a ) Durum wheat                                                      30 ( L)
                                    b) Common wheat                                                      30 ( L)
                               II. Rye                                                                   25 ( L )
                              III. Barley                                                                23 (L)
                              IV . Oats                                                                  23 ( L)
                               V. Maize :
                                    a) Of a fat content not exceeding 1-5% by weight:
                                        1 . For the brewing industry ( b)                                23 ( L)
                                        2.    Other                                                      23 ( L)
                                    b ) Other                                                            23 ( L)
                               VI . Rice                                                                 23 ( L)
                              VII. Other                                                                 23 ( L)
( a) The autonomous duty for flour of meslin (mixed wheat and rye is 13% .
( b) Entry under this subheading is subject to conditions to be determined by competent authorities.
 ---pagebreak--- 14 . 11 . 77                          Official journal of the European Communities                    No L 289/57
                                                                                               Rate of duty
      Heading
      number                                       Description                         Autonomous       Conventional
                                                                                            %                %
          1                                             2                                   3                4
      11.02   B. Hulled grains (shelled or husked), whether or not sliced or kibbled :
     (cont'd)      I. Barley and oats :
                      a ) Hulled ( shelled or husked):
                          1 . Barley                                                     23 (L)
                          2.  Oats :
                              aa) Clipped oats                                           23 ( L)
                              bb) Other                                                  23 (L)
                      b) Hulled and sliced or kibbled ("Griitze" or "grutten"):
                          1 . Barley                                                     23 (L)
                          2.  Oats                                                       23 ( L)
                  II. Other cereals :
                      a) Wheat                                                           30 (L )
                      b ) Rye                                                            25 (L)
                      c) Maize                                                           23 ( L)
                      d) Other                                                           23 ( L)
              C. Pearled grains :
                   I. Wheat                                                              30 (L )
                  II. Rye                                                                25 (L)
                 III. Barley                                                             23 (L)
                 IV. Oats                                                                23 (L)
                  V. Maize                                                               23 ( L)
                 VI. Other                                                               23 ( L)
              D. Grains not otherwise worked than kibbled :
                   I. Wheat                                                              30 (L)
                  II. Rye                                                                25 (L)
                 III. Barley                                                             23 (L)
                 IV. Oats                                                                23 ( L)
                  V. Maize                                                               23 (L)
                 VI. Other                                                               23 (L)
              E. Rolled grains; flaked grains:
                   I. Barley and oats :
                      a) Rolled :
                          1 . Barley                                                     23 (L)
                          2.  Oats                                                       23 (L)
                      b ) Flaked :
                          1 . Barley                                                     28 (L)
                          2.  Oats                                                       28 (L)
                  II. Other cereals :
                      a) Wheat                                                           30 ( L)
                      b) Rye                                                             25 (L)
 ---pagebreak---   No L 289 /58                                          Official Journal of the European Communities                              14 . 11 . 77
                                                                                                                       Rate of duty
         Heading                                                                                             Autonomous         Conventional
          number                                                          Description
                                                                                                                  %
             1                                                                  2                                 3                   4
          11.02           E. II. c) Maize                                                                     23 ( L)
       (cont'd)                     d ) Other:
                                        1.   Flaked rice                                                      23 ( L)
                                        2.   Other                                                            23 ( L )              —
                          F. Pellets:
                                  I. Wheat                                                                    30 ( L)
                                 II. Rye                                                                      25 ( L)               —
                               III. Barley                                                                    23 ( L )              —
                               IV. Oats                                                                       23 ( L)               —
                                V. Maize                                                                      23 (L)                —
                               VI . Rice                                                                      23 (L)                —
                              VII . Other                                                                     23 ( L )              —
                         G. Germ of cereals, whole, rolled, flaked or ground :
                                 I. Wheat                                                                     30 (L)                —
                               II . Other                                                                     30 (L)                —
        [ 11.03 ]
          11.04           Flour of the dried leguminous vegetables falling within heading No 07.05 or of
                          the fruits falling within any heading in Chapter 8 ; flour and meal of sago and of
                          roots and tubers falling within heading No 07.06:
                          A. Flour of the dried leguminous vegetables falling within heading No 07.05 . . .      12                 (a)
                          B. Flour of the fruits falling within any heading in Chapter 8 :
                                 I. Of bananas                                                                   17
                                                                                                                                    —
                                II. Other                                                                        13                 —
                          C. Flour and meal of sago and of roots and tubers falling within heading No
                              07.06 :
                                 I. Denatured ( b )                                                           28 ( L)               —    -
                                II. Other :
                                    a) For the manufacture of starches ( b)                                   28 ( L)               —
                                    b ) Other                                                                 28 (L)                —
         11.05           Flour, meal and flakes of potato                                                        19                 —
       [ 11.06]
          11.07          Malt, roasted or not:
                         A.      Unroasted :
                                 I. Obtained from wheat :
                                    a) In the form of flour                                                   20 ( L)
                                    b ) Other                                                                 20 ( L)               —
( a) See Annex.
( b) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 14 . 11 . 77                            Official Journal of the European Communities                 No L 289 /59
                                                                                              Rate of duty
                                                                                     Autonomous
      Heading                                        Description                                       Conventional
      number
                                                                                       or levy
                                                                                         ( L)
         1                                                2                                3                4
      11.07   A.     II . Other :
     (cont'd)
                          a) In the form of flour                                      20 ( L)             —
                          b) Other                                                     20 ( L)             —
              B .* Roasted
              B..                                                                      20 ( L )
       11.08  Starches; inulin :
              A. Starches :
                      I. Maize starch                                                   27 ( L )           —
                     II . Rice starch                                                   25 ( L)            —
                   III . Wheat starch                                                   28 ( L )           —
                   IV . Potato starch                                                   25 ( L )           —
                    V. Other                                                            28 ( L )
              B.    Inulin .                                                               30
       11.09  Wheat gluten , whether or not dried                                       27 ( L )           -
 ---pagebreak---   No L 289 /60                                          Official Journal of the European Communities                                     14 . 1  . 77
                                                                               CHAPTER 12
                         QIL SEEDS AND OLEAGINOUS FRUIT; MISCELLANEOUS GRAINS, SEEDS AND FRUIT;
                                             INDUSTRIAL AND MEDICAL PLANTS ; STRAW AND FODDER
Notes
 1 . Heading No 12.01 is to be taken to apply, inter alia, to ground-nuts, soya beans, mustard seeds, oil poppy seeds,
       poppy seeds and copra. It is to be taken not to apply to coconuts or other products of heading No 08.01 or to
       olives (Chapter 7 or Chapter 20).
2 . For the purposes of heading No 12.03 , beet seeds, grass and other herbage seeds, seeds of ornamental flowers, veg­
       etable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba)
       and of lupines are to be regarded as seeds of a kind used for sowing.
       Heading No 12.03 is, however, to be taken not to apply to the following even if for sowing :
       ( a ) Leguminous vegetables (Chapter 7);
       ( b ) Spices and other products of Chapter 9 ;
       (c) Cereals ( Chapter 10); or
       (d) Products falling within heading No 12.01 or 12.07.
 3 . Heading No 12.07 is to be taken to apply, inter alia, to the following plants or parts thereof: basil, borage, hyssop,
       all species of mint, rosemary, rue, sage and wormwood.
       Heading No 12.07 is, however, to be taken not to apply to :
       (a) Oil seeds and oleaginous fruit (heading No 12.01 );
       (b ) Medicaments falling within Chapter 30 ;
       ( c) Perfumery or toilet preparations falling within Chapter 33 ; or
       ( d) Disinfectants, insecticides, fungicides, herbicides or similar products falling within heading No 38.11 .
                                                                                                                              Rate of duty
         Heading                                                                                                Autonomous
         number                                                           Description                                                  Conventional
                                                                                                                  or lew
                                                                                                                     ( i .) '
             i                                                                  2                                      3                       4
           12.01           Oil seeds and oleaginous fruit, whole or broken:
                           A. For sowing ( a )                                                                      rree                    (b)
                           B.    Other                                                                            Free ( c)                 ( b)
           12.02           Flours or meals of oil seeds or oleaginous fruit, non-defatted (excluding
                           mustard flour):
                           A. Of soya beans                                                                        10 (c)                     8
                           B.   Other                                                                            Free ( c)
           12.03           Seeds, fruit and spores, of a kind used for sowing:
                           A. Beet seeds                                                                              15                     13
                           B.   Forest-tree seeds                                                                     10                   Free
                           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) Entry under this subheading is subject to conditions to be determined by the competent authorities.
( b) See Annex.
(c) In certain conditions, the collection of a compensatory amount is provided for in addition to customs duty.
 ---pagebreak--- 14 . 11 . 77                               Official Journal of the European Communities                     No L 289 / 61
                                                                                                    Rate of duty
       Heading                                                                             Autonomous
        number                                           Description                            %
                                                                                                             Conventional
                                                                                                                    %
                                                                                             or levy
                                                                                               ( L)
            1                                                 2                                  :t                 4
         12.03    C.    II . Clover (Trifolium spp )                                            10                4
       (cont'd)
                      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 ]
         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. Pyrethrurn (flowers, leaves, stems, peel and roots)                          3                3
                  B. Liquorice roots                                                              2               —
                  C. Tonquin beans                                                                3                8
                  D. Other                                                                     Free               (a)
          12.08   Chicory roots , fresh or dried, whole - or cut, unroasted ; locust
                  beans, fresh or dried, whether or not kibbled or ground, but not
                  further prepared; fruit kernels and other vegetable products of a kind
                  used primarily for human food, not falling within any other heading:
                  A. Chicory roots                                                :               2                2
                  B.   Locust beans                                                               8               —
                  C. Locust bean seeds :
                          I. Not decorticated, crushed or ground                                  2               —
                        II . Other                                                                9
                  D. Apricot, peach and plum stones, and kernels thereof . . . ^                  5                4
                  E.   Other                                                                   Free              Free
( a) See Annex .
 ---pagebreak--- No L 289 /62                        Official Journal of the European Communities                              14 . 11 . 77
                                                                                                   Rate of duty
   Heading                                                                                Autonomous
   number                                         Description                                  %
                                                                                                            Conventional
                                                                                                                  %
                                                                                            or levy
                                                                                              ( 10
      1                                                2                                        3                 4
   12.09     Cereal straw and husks, unprepared,             or chopped but not otherwise
             prepared                                                                       Free              Free
   12.10     Mangolds, swedes, fodder roots; hay, lucerne, clover, sainfoin, forage kale,
             lupines, vetches and similar forage products:
             A. Mangolds, swedes and other fodder roots                                       9
             B.  Other                                                                      Free              Free
 ---pagebreak--- 14 . 11 . 77                                Official Journal of the European Communities                        No L 289/63
                                                              CHAPTER 13
                                 LACS ; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
Note
Heading No 13.03 is to be taken to apply, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, ex­
tract of aloes and opium . The heading is to be taken not to apply to :
(a) Liquorice extract containing more than 10% by weight of sucrose or when put up as confectionery (heading No
        17.04 );
(b ) Malt extract (heading No 19.02 );
(c) Extracts of coffee, tea or mate (heading No 21.02 );
(d) Alcoholic saps and extracts constituting beverages, and compound alcoholic preparations ( known as " concentrated
        extracts") for the manufacture of beverages ( Chapter 22 );
(e) Camphor, glycyrrhizin and other products of headings Nos 29.13 and 29.41 ;
 ( f) Medicaments falling within heading No 30.03 or blood-grouping reagents (heading No 30.05 );
(g) Tanning or dyeing extracts (heading No 32.01 or 32.04 );
 (h) Essential oils, concretes, absolutes and resinoids (heading No 33.01 ) or aqueous distillates and aqueous solutions
        of essential oils ( heading No 33.06 ); or
 (ij ) Rubber, balata, gutta-percha or similar natural gums (heading No 40.01 ).
                                                                                                          Rate of duty
          Heading                                                                               Autonomous
          number                                          Description                                              Conventional
                                                                                                   or levy
                                                                                                     ( L)
             1                                                 2                                       3                   4
        [ 13.01 ]
          13.02      Shellac, seed lac, stick lac and other lacs ; natural gums, resins, gum­
                     resins and balsams :
                     A. Conifer resins                                                               2                 0-5
                     B.   Other                                                                    Free                ( a)
          13.03      Vegetable saps and extracts ; pectic substances, pectinates and pectates ;
                     agar-agar and other mucilages and thickeners , derived from vegetable
                     product :
                     A. Vegetable saps and extracts :
                            I. Opium                                                               Free               Free
                           II . Aloes and manna                                                    Free               Free
  ( a) See Annex.
 ---pagebreak--- No L 289 /64                                Official Journal of the European Communities                               14 . 11.77
                                                                                                            Rate of duty
      Heading                                                                                   Autonomous
      mi m
      nu in bor                                            Description                                               Conventional
                                                                                                   or levy
                                                                                                     d-)
                                                                                                     ( L) '
          I                                                     2                                      3                    4
     13.03         A.   III . Of quassia amara                                                      3                   1-5
  (cont'd)               IV. Of liquorice                                                          10                    5
                          V. Of pyrethrum and of the roots of plants containing rotenone            5                    5
                         VI. Of hops                                                                6                    5
                        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)       j
                       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--- 14 . 11 . 77                                 Official Journal of the European Communities                       No L 289/65
                                                                  CHAPTER 14
                                                     VEGETABLE PLAITING MATERIALS ;
                                VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED
Notes
1 . This Chapter does not cover the following products which are to be classified in Section XI : vegetable materials or
      fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other
     vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.
2 . Heading No 14.01 is to be taken to apply, inter alia, to split osier, reeds, bamboos and the like, to rattan cores and
      to drawn or split rattans. The heading is to be taken not to apply to chipwood (heading No 44.09).
3 . Heading No 14.02 is to be taken not to apply to wood wool (heading No 44.12 ).
4 . Heading No 14.03 is to be taken not to apply to prepared knots or tufts for broom or brush making (heading No
      96.01 ).
                                                                                                         Rate of duty
      Heading                                                                                   Autonomous
       number                                                Description                              %
                                                                                                                  Conventional
                                                                                                                         %
                                                                                                  or levy
                                                                                                    ( L)
            1                                                     2                                   3                  4
       14.01          Vegetable materials of a kind used primarily for plaiting (for example,
                      cereal straw, cleaned, bleached or dyed, osier, reeds, rushes, rattans,
                      bamboos, raffia and lime bark):
                      A. Osier :
                            I. Not peeled, split or otherwise prepared                             Free              Free
                           II. Other                                                                3                  2
                      B. Cereal straw, cleaned, bleached or dyed                                    2                  1
                      C. Other                                                                    Free                (a)
       14.02          Vegetable materials, whether or not put up on a layer or between two
                      layers of other material, of a kind used primarily as stuffing or as pad­
                      ding (for example, kapok, vegetable hair and eel-grass)                      Free               (a)
       14.03          Vegetable materials of kind used primarily in brushes or in brooms
                      (for example, sorgho, piassava, couch-grass and istlé), whether or not in
                      bundles or hanks                                                             Free             Free
     [ 14.04]
       14.05          Vegetable products not elsewhere specified or included                       Free               (a)
      ( a) See Annex.
 ---pagebreak--- No L 289 / 66                           Official Journal of the European Communities                              14 . 11 . 77
                                                          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 subheading 15.07 D:
A. Fixed vegetable oils, fluid or solid, obtained by pressure, shall be considered as "crude" if they have undergone
     no other processing than :
    — decantation within the normal time limits;
    — centrifugation or filtration, provided that, in order to separate the oils from their solid constituents, only
         mechanical force, such as gravity, pressure or centrifugal force, has been employed (excluding any absorp­
         tion 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 IS. 07 A, "olive oil" means oil derived solely from the treatment of olives, ex­
         cluding re-esterified olive oil and mixtures of olive oil with other oils.
    B. " Untreated olive oil" means oil with characteristics as defined in Sections I, II and III below.
           I. For the purposes of subheading 15.07 A I a), "virgin olive oil" means natural olive oil obtained exclusively
              by mechanical processes, including pressure (but does not include mixtures with olive oil obtained other­
              wise), having the following characteristics:
              (a) a free fatty acid content, expressed as oleic acid, not greather than 3% ;
              (b) a K 270 extinction coefficient (absorption under a thickness of 1 cm of solution of 1 g of oil per 100 ml
                  in iso-octane (2,2,4-trimethylpentane) at a wavelength of 270 nm) not higher than 0-25 and, after
                  treatment of the sample of oil with activated alumina, not higher than 0 11 ;
              (c) an extinction coefficient variation, in the 270 nm region, not higher than 0-01 .
                  This variation is defined by:
                                            &K = K m — 0-5 (Km _ 4 + K m+4)
                  where K m          is the extinction coefficient at the wavelength of the maximum of the absorption curve
                                    in the 270 nm region and
                  Km 4 and K m , 4 are the extinction coefficients at wavelengths 4 nm lower and higher, respectively,
                                      than that of Km ;
 ---pagebreak--- 14 . 11 . 77                                Official Journal of the European Communities                         No L 289 /67
                (d) negative Bellier and modified Vizern reactions;
                (e) a negative soap test.
           II. For the purposes of subheading 15.07 A I b), "virgin lampante oil", whatever its acidity, means olive oil
                having the following characteristics:
                (a) a K 270 extinction coefficient higher than 0-25 and, after treatment of the sample with activated alumina,
                     not higher than O il . Some oils having a free fatty acid content, expressed as oleic acid, of more than
                     3% may have, after passage through activated alumina, a K 270 extinction coefficient higher than 01 1 .
                     If so, after neutralisation and decolorisation in the laboratory, they must have the following character­
                     istics :
                      — a K 270 extinction coefficient not higher than 110;
                      — an extinction coefficient variation, in the 270 nm region, higher than 0-01 but not higher than 0-16;
                (b) negative Bellier and modified Vizern reactions;
                (c) a negative soap test.
          III. Subheading 15.07 Ale) covers oils, especially, oils from "olive residues", having the following character­
                 istics:
                 (a) a free fatty acid content, expressed as oleic acid, higher than 3% ;
                 (b) positive Bellier and/or modified Vizern reactions;
                 (c) a negative soap test.
     C. Subheading 15.07 A II a) covers olive oil obtained by the treatment of olive oils falling within subheading 15.07
          A I a) or 15.07 A I b), whether or not blended with virgin olive oil, having the following characteristics:
           (a) a free fatty acid content, expressed as oleic acid, not exceeding 3% ;
           (b) — a positive soap test, or a /C 270 extinction coefficient higher than 0-25 but not higher than 110 and, after
                      treatment of the sample of oil with activated alumina, higher than 0-1 1 , and
                 — an extinction coefficient variation, in the 270 nm region, higher than 0-01 but not higher than 016 .
                      This variation is defined by:
                                                          A K=Km-0-5 (Km- i +     : i)
                      where Km            is the extinction coefficient at the wavelength of maximum absorption curve in the
                                          270 nm region and
                      Km _4 and K m t 4 are the extinction coefficients at wavelengths 4 nm lower and higher, respectively,
                                          than that of Km ;
            (c) negative Bellier and modified Vizern reactions .
 3 . Subheading 15.17 B I does not cover;
      (a) residues resulting from the treatment of fatty substances containing oil having an iodine index, determined by
           the Wijs method, without catalyst, lower than 70 or higher than 1 00;
      (b) residues resulting from the treatment of fatty substances containing oil having an iodine index not lower than
            70 or higher than 100, of which the peak area representing the retention volume of p -sitosterol, determined in
           accordance with the provisions in Annex VIII to the Regulation mentioned in Additional Note 4 below, is less
           than 93 % of the total sterol peak areas.
 4 . The analytical methods for the determination of the characteristics of the products referred to above are those laid
      down in the Annexes to Regulation (EEC) No 1058/77.
 ---pagebreak--- No L 289/68                                           Official Journal of the European Communities                                                  14 . 11 . 77
                                                                                                                                         Rate of duty
       Heading                                                                                                                 Autonomous
       number                                                            Description                                                  %
                                                                                                                                                  Conventional
                                                                                                                                                         %
                                                                                                                                 or levy
                                                                                                                                    ( L)
           {                                                                   2                                                      3                  4
         15.01            Lard, other pig fat and poultry fat, rendered or solvent-extracted:
                           A. Lard and other pig fat:
                                   L For industrial uses           other than       the manufacture of foodstuffs          for
                                       human consumption (a)                                                                       4 (L)                3
                                  11 . Other                                                                                      20 (L)                —
                           B. Poultry fat                                                                                         18 (L)                18
         15.02            Fats of bovine cattle, sheep or goats, unrendered; rendered or solvent­
                          extracted fats (including "premier jus") obtained from those unrendered
                          fats:
                           A. For industrial uses other than the manufacture of foodstuffs for human
                                consumption ( a)                                                                                       2              Free
                          B.    Other :
                                  I. Unrendered fats of bovine cattle ; rendered or solvent-extracted fats
                                      (including "premier jus") obtained from those fats                                             10                 7
                                 II. Unrendered fats of sheep ; rendered or solvent-extracted                             fats
                                      ( including "premier jus") obtained from those fats                                            10                 7
                               III. Other                                                                                            10                 7
         15.03             Lard stearin, oleostearin and tallow stearin; lard oil, oleo-oil and tallow
                           oil, not emulsified or mixed or prepared in any way:
                           A. Lard stearin and oleostearin :
                                  I. For industrial uses ( a)                                                                      Free               Free
                                 II. Other                                                                                            8                 8
                          B.    Tallow        oil  for     industrial      uses     other     than     the    manufacture   of
                               foodstuffs for human consumption ( a)                                                                 12                 4
                          C. Other                                                                                                   12
         15.04            Fats and oils, of fish and marine mammals , whether or not refined :
                          A. Fish-liver oil :
                                  I. Of a vitamin A content not exceeding 2 500 international units
                                      per gram                                                                                    6 ( b)                6
                                II. Other                                                                                       Free (b)               (c)
                          B. Whale oil and oils of other cetaceans                                                                2 (b)               Free
                          C. Other                                                                                              Free (b)              Free
         15.05            Wool grease and fatty substances derived therefrom (including lanolin):
                          A. Wool grease, crude                                                                                       6                 5
                          B.    Other                                                                                                10                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. Untreated :
                                      a) Virgin olive oil                                                                        20 ( L)
                                      b) Virgin lampante olive oil                                                               20 ( L)
                                      c) Other                                                                                   20 (L)
( a) Entry under this subheading is subject ro conditions to be determined by the competent authorities.
(b) In certain conditions, the collection of a compensatory amount is provided for in addition to the customs duty.
(c) See Annex.
 ---pagebreak--- 14 . 11 . 77                                           Official Journal of the European Communities                                                    No L 289 /69
                                                                                                                                                Rate of duty
        Heading                                                                                                                      Autonomous
                                                                          Description                                                                    Conventional
         number
                                                                                                                                                                  %
                                                                                                                                        or levy
                                                                                                                                          ( i.)
                                                                                                                                            I.)
             1                                                                 2                                                            3                     4
          15.07          A.     II . Other:
        (cont'd)                     a) Obtained         by     processing        oils    falling       within       subheading
                                          15.07 A I a) or 15.07 A I b), whether or not blended
                                          with virgin olive oil                                                                       20 ( L)                —
                                     b) Other                                                                                         20 (L)                 —
                          B. China-wood and oiticica oils ; myrtle wax and Japan wax                                                   3 ( a)                ( b)
                          C. Castor oil :
                                  I. For the production of aminoundecanoic acid for use in the manu­
                                     facture of synthetic textile fibres or of artificial plastic
                                     materials (c )                                                                                   Free ( a)             Free
                                 II. Other                                                                                              8 (a)                   8
                          D. Other oils :
                                  I. For     technical    or   industrial     uses     other    than     the   manufacture      of
                                     foodstuffs for human consumption (c ):
                                     a) Crude :
                                          1.   Palm oil                                                                                5 ( a)                   4
                                          2.   Tobacco-seed oil                                                                        5 ( a)               Free
                                          3.   Other                                                                                   5 (a )                 ( b)
                                     b ) Other :
                                          1.   Tobacco-seed oil                                                                         8 ( a ).            Free
                                          2.   Other                                                                                    8 ( a)                (b)
                                 II. Other :
                                      a ) Palm oil :
                                          1.   Crude                                                                                    9 (a)                   6
                                          2.   Other                                                                                   14 ( a)                 14
                                      b ) Other:
                                          1 . Solid, in immediate packings of a net capacity of 1 kg
                                               or less                                                                                 20 ( a )              —
                                          2 . Solid, other; fluid :
                                               aa) Crude                                                                               10 ( a )                (b)
                                               bb ) Other . . . . ,                                                                    15 (a )                 (b)
           15.08           Animal and vegetable oils, boiled, oxidised, dehydrated, sulphurised, blown
                           or polymerised by heat in vacuum or in inert gas, or otherwise modified                                          15                  14
          [ 15.09]
           15.10            Fatty acids ; acid oils from refining; fatty alcohols:
                            A. Stearic acid                                                                                                 12                    8
                            B.    Oleic acid .                                                                                              10                    7
                            C. Other fatty acids; acid oils from refining                                                                    8                  4-5
                            D. ' Fatty alcohols                                                                                             13                    8
(a ) In certain conditions, the collection of a compensatory amount is provided for in addition to the customs duty .
( b ) See Annex .
( c) Entry under this subheading is subject to conditions to be determined by the competent authorities of the European Communities.
 ---pagebreak--- No L 28'9/70                                        Official Journal of the European Communities                                                    14 . 11 . 77
                                                                                                                                         Rate of duty
      Heading                                                                                                                   Autonomous
                                                                       Description                                                                Conventional
      number                                                                                                                         %
                                                                                                                                                        %
                                                                                                                                  or levy
                                                                                                                                    ( L)
          1                                                                 2                                                         3                 4
       15.11            Glycerol and glycerol lyes:
                        A. Crude glycerol and glycerol lyes                                                                           3               1-5
                        B. Other, including synthetic glycerol                                                                       10                e
        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]
      15.15            Spermaceti,          crude,     pressed     or     refined,       whether        or    not     coloured;
                       beeswax and other insect waxes, whether or not coloured:
                       A. Spermaceti, crude, pressed or refined, whether or not coloured                                            7                3-5
                       B. Beeswax and other insect waxes, whether or not coloured :
                               I. Raw                                                                                             Free              Free
                              II . Other                                                                                            10                5
      15.16            Vegetable waxes, whether or not coloured:
                        A. Raw                                                                                                     Free             Free
                       B.    Other                                                                                                  8                 4
      15.17             Degras; residues resulting from the treatment of fatty substances or animal
                        or vegetable waxes :
                        A. Degras                                                                                                    9                6
                        B. Residues          resulting      from    the      treatment        of     fatty    substances     or
                             animal or vegetable waxes :
                               I. Containing oil having the characteristics of olive oil :
                                   a) Soapstocks                                                                                  7 (L)
                                   b ) Other                                                                                      2 (L)
                              II . Other :
                                   a) Oil foots and dregs; soapstocks                                                             7 (a)               5
                                   b) Other                                                                                       2 ( a)              2
  (a) In certain conditions, the collection of a compensatory amount is provided for in addition to the customs duty.
  ( b) See Annex .
 ---pagebreak--- 14 . 11 . 77                                         Official Journal of the European Communities                                                               No L 289/71
                                                                             SECTION IV
                          PREPARED FOODSTUFFS ; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO
                                                                              CHAPTER 16
                                    PREPARATIONS OF MEAT, OF FISH, OF CRUSTACEANS OR MOLLUSCS
Note
This Chapter does not cover meat, meat offal, fish, crustaceans or molluscs, prepared or preserved by the processes
specified in Chapters 2 and 3 .
Additional Note
For the purposes of subheadings 16.02 B III a) 1 and B III b) 1 aa), the term "uncooked shall apply to products
which have not been subjected to any heat-treatment or which have been subjected to a hea.t-treatment insufficient to
ensure the coagulation of meat proteins in the whole of the product and which therefore show traces of a pinkish
liquid on the cut surface when the product is cut along a line passing through its thickest part.
                                                                                                                                                         Rate of duty
       Heading                                                                                                                                 Autonomous
       number                                                            Description                                                                  %
                                                                                                                                                                   Conventional
                                                                                                                                                                          %
                                                                                                                                                  or levy
                                                                                                                                                     (L)
           1                                                                  2                                                                       3                   4
        16.01             Sausages and the like, of meat, meat offal or animal blood:
                          A. Liver sausages                                                                                                       24 (L)                 24
                          B Other ( a):
                                  I. Sausages, dry or for spreading, uncooked                                                                     21 (L)
                                II. Other                                                                                                         21 (L)
        16.02              Other prepared or preserved meat or meat offal: ■
                           A. Liver :
                                  I. Goose or duck liver                                                                                              20                 16
                                II. Other                                                                                                         25 (L)                 25
                          B.    Other :
                                  I. Poultry meat or offal :
                                     a) Containing 57% or more by weight of poultry meat (b)                                                      21 (L)                 17
                                     b) Containing 25% or more but less than 57% by weight of
                                        poultry meat (b)                                                                  -                        21 ( L)               17
                                     c) Other                                                                                                      21 (L)                17
                                 II. Game or rabbit meat or offal                                                                                     21                 17
                               III . Other:
                                     a) Containing meat or offal of domestic swine :
                                         1 . Containing bovine meat, uncooked                                                                     26 ( L )
                                        2 . Other, containing, by weight:
                                             aa) 80 % or more of meat or offal, of any kind, including fats of
                                                    any kind or origin :
                                                    11 . Hams, fillets and loins ; pieces thereof                                                  26 ( L)
                                                    22 . Shoulders and pieces thereof                                                              26 (L)
                                                    33 . 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 deduction of the weight of the liquid.
 (b) For the purpose of determining the percentage of poultry meat, the weight of any bones is to be disregarded.
 ---pagebreak--- No L 289/72                                          Official Journal of the European Communities                                  14 . 11 . 77
                                                                                                                          Rate of duty
     Heading                                                                                                     Autonomous
     number                                                                Description                                  %
                                                                                                                                   Conventional
                                                                                                                                           %
                                                                                                                   or levy
                                                                                                                       (D
          1                                                                     2                                       3                  4
     16.02             B. III. a) 2 . bb ) 40 % or more but less than 80 % of meat or offal, of any kind,
    (cont'd)                                      including fats ot any kind or origin                               26 (L)
                                             cc) Less than 40 % of meat or offal, of any kind, including fats of
                                                  any kind or origin                                                 26 (L)            —
                                   b ). Other:
                                        1 . Containing bovine meat or offal:
                                            aa) Uncooked                                                              20
                                                                                                                  + ( L)H
                                            bb ) Other                                                                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. Cavier ( sturgeon roe)                                                              30               30
                              II. Other                                                                               30               30
                       B.    Salmonidae                                                                               20                 7
                        C. Herring:
                               1. Fillets, raw, coated with batter or breadcrumbs, deep frozen                        18                15
                              II . Other                                                                              23               20
                        D. Sardines                                                                                   25               25
                        E. Tunny                                                                                      25               24
                        F. Bonito (Sarda spp), mackerel and anchoivies                                                25               ( a)
                        G. Other :
                               I. Fillets, raw, coated with batter or breadcrumbs, deep frozen                        18                15
                              II . Other                                                                              25               20
     16.05              Crustaceans and molluscs, prepared or preserved:
                       A. Crabs                                                                                       20               16
                       B.    Other                                                                                    20               20
     (a) See Annex.
      (*) In certain conditions, a levy is applicable in addition to the customs duty.
 ---pagebreak--- 14 . 11 . 77                                            Official Journal of the European Communities                                                             No L 289/73
                                                                                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, not flavoured or coloured, containing, in the dry state, 99-5% or more by weight
              of sucrose, determined by the polarimetric method;
         — "Raw sugar" means sugar, not flavoured or coloured, containing, in the dry state, less than 99-5% by weight of
              sucrose, determined by the polarimetric method.
2 . For the purposes of subheading 17.02 D I, "isoglucose" means the syrup obtained from glucose syrup with a con­
         tent by weight in the dry state of:
         — at least 10% fructose, and
         — at least 1 % in total of oligosaccharides and polysaccharides.
3 . When imported in the form of an assortment, goods falling within subheading 17.04 D are to be classified accord­
         ing to the average content in milkfats, sucrose and starch of the assortment as a whole.
                                                                                                                                                           Rate of duty
          Heading                                                                                                                               Autonomous
                                                                            Description                                                                             Conventional
           number
                                                                                                                                                    or levy
                                                                                                                                                      ( L)
              1                                                                   '2                                                                    3                   4
           17.01            Beet sugar and cane sugar, in solid form:
                            A. White sugar; flavoured or coloured sugar                                                                            80 ( L)              __
                            B. Raw sugar :
                                   I. For refining ( a)                                                                                            80 (L)
                                 II . Other                                                                                                        80 ( L)
           17.02            Other sugars in solid form; sugar syrups, not containing added
                            flavouring or colouring matter; artificial honey , whether or not mixed with
                            natural honey ; caramel :
                            A. Lactose and lactose syrup :
                                   I. Containing, in the dry state, 99% or more by weight of the pure
                                       product ( b)                                                                                                24 (L)
 I                                II . Other                                                                                                       24 (L)
   ( a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
  (b) The customs treatment in respect of lactose and«lactose syrup of subheading 1 7.02 A II shall also apply to the lactose and lactose syrup of the present subheading { 17.02 A I).
 ---pagebreak--- No L 289/74                                         Official Journal of the European Communities                                                             14 . 11 . 77
                                                                                                                                                 Rate of duty
                                                                                                                                      Autonomous
        Heading                                                        Description                                                                          Conventional
        number                                                                                                                               %
                                                                                                                                                                    %
                                                                                                                                         or levy
                                                                                                                                            ( L)
            1                                                                2                                                                3                     4
         17.02          B. Glucose and glucose syrup:
       (cont'd)
                                I. Containing, in the dry state, 99% or more by weight of the pure
                                    product ( a ):
                                    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 :
                                I. Maple sugar in solid form, flavoured or coloured                                                      67 (L)
                               II . Other                                                                                                42 (L)                   20
                        D. Other sugars and syrups:
                                I. Isoglucose                                                                                            80 ( L)
                               II . Other                                                                                                80 ( L )
                        E. Artificial honey, whether or not mixed with natural honey                                                     50 (L)
                        F.    Caramel                                                                                                    47 (L)
         17.03          Molasses                                                                                                       65 (L) (b)
         17.04          Sugar confectionery, not containing cocoa:
                        A. Liquorice extract containing more than 10% by weight of sucrose
                              but not containing other added substances                                                                     21
                        B. Chewing gum containing by weight of sucrose (including invert sugar
                              expressed as sucrose):
                                I. Less than 60%                                                                                           16-5                    8
                                                                                                                                          + vc                  + vc
                                                                                                                                                         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.
                                                                                                                                                         of 27 + ads
( a) The customs treatment in respect of glucose and glucose syrup of subheading 17.02 B II shall also apply to the glucose and glucose syrup of the present subheading
     ( 17.02 B I).
( b) The autonomous duty is :
     — free for non-decolourised molasses for the manufacture of forage containing molasses ;
     — 9% for non-decolourised sugar cane molasses containing less than 63% by weight of sucrose in the dry matter, for the manufacture of coffee substitutes ;
     — 19% for non-decolourised molasses for the manufacture of citric acid;
     — 67% for flavoured or coloured molasses .
 ---pagebreak--- 14 . 11 . 77                         Official Journal of the European Communities                       No L 289/75
                                                                                                  Rate of duty
      Heading                                                                             Autonomous
                                                    Description                                            Conventional
      number                                                                                   %
                                                                                                                %
                                                                                            or levy
                                                                                              (L)
         1                                               2                                     3                4
       17.04  D. Other :
     (cont'd)
                  I. Containing no milkfats or containing less than 1-5% by weight of
                     such fats :
                     a) Containing no sucrose or containing less than 5% by weight of
                         sucrose (including invert sugar expressed as sucrose)               20-7              13
                                                                                             + vc             + vc
                                                                                                         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 40%                                   20-7              13
                                                                                            + vc              + vc
                                                                                                         with a max.
                                                                                                          of 27 + ads
                         3.  40% or more but less than 50% :
                             aa) Containing no starch                                        20-7              13
                                                                                             + 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%                                   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%                                   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--- No L 289/76                         Official Journal of the European Communities                               14 . 11 . 77
                                                                                                     Rate of duty
     Heading                                                                              Autonomous
     number                                        Description                                                Conventional
                                                                                                                    ' i,
                                                                                            or levy
                                                                                                ( L)
        1                                               2                                         3                  4
     17.04   D. 11 . Other :
   (cont'd)
                     a) Containing no sucrose or containing less than 5% by weight of
                        sucrose (including invert sugar expressed as sucrose)                20-7                 13
                                                                                             + vc                + vc
                                                                                                            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
                                                                                             -I- vc             + vc
                                                                                                            with a max.
                                                                                                            of 27 + ads
   [ 17.05 ]
 ---pagebreak--- 14 . 11 . 77                                       Official Journal of the European Communities                 No L 289/77
                                                                         CHAPTER 18
                                                           COCOA AND COCOA PREPARATIONS
Notes
1 . This Chapter does not cover the preparations described in heading No 19.02, 19.08 , 22.02 , 22.09 or 30.03 con­
      taining 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
                                                                     Description                                    Conventional
        number                                                                                          %
                                                                                                                           %
                                                                                                   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%                                                     29-6                 10
                                                                                                   + vc               + vc
                              II. 65% or more but less than 80%                                     29-6                 10
                                                                                                   + vc               +    vc
                            III. 80% or more                                                        29-6                 10
                                                                                                    + vc               + vc
                         B. Ice-cream ( not including ice-cream powder) and other ices :
                               I. Containing no milkfats or containing less than 3% by weight of
                                  such fats                                                          22-3                 12
                                                                                                     + vc               + vc
                                                                                                                   with a max.
                                                                                                                   of 27 + ads
 (a) Duty rate reduced to 4% (suspension) for an indefinite period .
 ---pagebreak--- No L 289/78                          Official Journal of the European Communities                                14 . 11 . 77
                                                                                                       Rate of duty
    Heading                                                                                 Autonomous
    number                                         Description                                      %           Conventional
                                                                                                                       %
                                                                                                or levy
                                                                                                   (L)
       1                                                2                                           3                  4
     18.06   B.   II. Containing by weight of milkfats :
    (cont'd)
                      a) 3% or more but less than 7%                                             22-3                 12
                                                                                                 + vc               + vc
                                                                                                               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% by weight
                         of such fats and containing by weight of sucrose (including invert
                         sugar expressed as sucrose):
                          1.  Less than 50%                                                      22-3                12
                                                                                                 + vc              + vc
                                                                                                               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
                                                                                                -I- vc             + vc
                                                                                                              with a max.
                                                                                                              of 27 + ads
                         3 . 4-5% or more but less than 6%                                    . 22-3                 12
                                                                                                + vc               + vc
                                                                                                              with a max .
                                                                                                              of 27 -I- ads
                         4.   6% or more                                                        22-3                 12
                                                                                                + vc               + vc
                                                                                                              with a max .
                                                                                                              of 27 + ads
 ---pagebreak--- 14 . 11 . 77                                         Official Journal of the European Communities                        No L 289/79
                                                                                                                   Rate of duty
                                                                                                          Autonomous
       Heading                                                     Description                                              Conventional
        number                                                                                                  %
                                                                                                                                 %
                                                                                                             or levy
                                                                                                               (L)
            1                                                           2                                       3                4
          18.06           D. Other :
        (cont'd)
                                I. Containing no milkfats or containing less than 1-5% by weight of
                                   such fats :
                                   a) In immediate packings of a net capacity of 500 g or less                 22-3              12
                                                                                                               + vc             + vc
                                                                                                                            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)                        22-3 ( a )          —
                                                                                                                + vc
                                            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---  No L 289/80                                 Official Journal of the European Communities                                14 . 11 . 77
                                                               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                  ■1
    [ 19.01 ]
      19.02        Malt extract ; preparations of flour, meal, starch or malt extract, of a kind
                   used as infant food or for dietetic or culinary purposes, containing less
                   than 50% by weight of cocoa:
                   A. Malt extract :
                         I. With a dry extract content of 90% or more by weight                          16-3               8
                                                                                                        + vc              + vc
                        II. Other                                                                       16-3                8
                                                                                                        + vc              + vc
                   B. Other :
                        I. Containing malt extract and not less than 30% by weight of reducing
                            sugars (expressed as maltose)                                               19-6               11
                                                                                                        + vc              + vc
                       II . Other :
                            a) Containing no milkfats or containing less than 1-5% by weight of such
                               fats :
                               1 . Containing less than 14% by weight of starch :
                                    aa) Containing no sucrose or containing less than 5% by weight
                                        of sucrose (including invert sugar expressed as sucrose)        19-6               11
                                    bb) Containing by weight of sucrose (including invert sugar ex­     + vc              + vc
                                        pressed as sucrose):
                                        11 . 5% or more but less than 60%                               196                11
                                                                                                        + vc              + vc
                                        22 . 60% or more                                                19-6               11
                                                                                                        + vc             + vc
 ---pagebreak--- 14. 11 . 77                          Official Journal of the European Communities                             No L 289/81
                                                                                                       Rate of duty
    Heading                                                                                  Autonomous
                                                      Description                                               Conventional
     number                                                                                         %
                                                                                                                       %
                                                                                                or levy
                                                                                                  ( L)
        1                                                  2                                        3                  4
      19.02  B.  II. a) 2. Containing 14% or more but less than 32% by weight of starch:
    (cont'd)
                              aa) Containing no sucrose or containing less than 5% by weight
                                   of sucrose (including invert sugar expressed as sucrose)     19-6                11
                                                                                                + vc               + VC
                              bb) Other                                 ;                       19-6                 11
                                                                                                + VC               + VC
                          3 . Containing 32% or more but less than 45% by weight of starch:
                              aa) Containing no sucrose or containing less than 5% by weight
                                    of.sucrose (including invert sugar expressed as sucrose)    19 6                11
                                                                                                + VC              + VC
                              bb) Other                                                         19-6                 11
                                                                                                + VC               + VC
                          4. Containing 45% or more but less than 65% by weight of starch:
                              aa) Containing no sucrose or containing less than 5% by weight
                                    of sucrose (including invert sugar expressed as sucrose)     19-6                11
                                                                                                + VC               + VC
                              bb) Other                                                         19-6                 11
                                                                                                + VC               + VC
                          5. Containing 65% or more but less than 80% by weight of starch :
                              aa) Containing no sucrose or containing less than 5% by weight
                                    of sucrose (including invert sugar expressed as sucrose)     19-6                11
                                                                                                + VC               + VC
                              bb) Other                                                 :        19-6                11
                                                                                                + VC               + VC
                          6 . Containing 80% or more but less than 85% by weight of starch :
                              aa) Containing no sucrose or containing less than 5% by weight
                                    of sucrose (including invert sugar expressed as sucrose)     19-6                11
                                                                                                + VC               + VC
                               bb) Other                                                         19-6                 11
                                                                                                 + VC               + VC
                           7. Containing 85% or more by weight of starch                         19-6                11
                                                                                                 + VC               + VC
                       b) Containing by weight of milkfats:
                           1.   1-5% or more but less than 5%                                    19-6                 11
                                                                                                 + VC               + VC
                           2.  5% or more                                                        19-6                 11
                                                                                                 + VC               + VC
     19.03   Macaroni, spaghetti and similar products:
                                                                                                 17-3                 12
             A. Containing eggs
                                                                                                 + VC               + VC
             B. Other :
                                                                                                  17-3                12
                   I. Containing no common wheat flour or meal
                                                                                                 + VC               + VC
                  II . Other                                                                      17-3                12
                                                                                                 + VC               + VC
 ---pagebreak--- No L 289/82                          Official Journal of the European Communities                                14 . 11 . 77
                                                                                                       Rate of duty
                                                                                             Autonomous
     Heading                                       Description                                                  Conventional
     number                                                                                        '/«
                                                                                                                       %
                                                                                               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]
     19.07   Bread, ships' biscuits and other ordinary bakers' wares, not containing
             added sugar, honey, eggs, fats, cheese or fruit; communion wafers, cachets of
             a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar
             products:
             A. Crispbread                                                                        24                  9
                                                                                                + vc                + vc
                                                                                                               with a max.
                                                                                                               of 24 + adf
             B.  Matzos                                                                           20                  6
                                                                                                + vc                + vc
                                                                                                               with a max.
                                                                                                               of 20 + adf
             C. Communion wafers, cachets of a kind suitable for pharmaceutical use, sealing
                 wafers, rice paper and similar products                                         19 5                 7
                                                                                                + vc               + vc
             D. Other, containing by weight of starch :
                   I. Less than 50%                                                             26-5                14
                                                                                                -f vc             + vc
                  II. 50% or more                                                               26-5                14
                                                                                                + vc              + vc
   ' 19.08   Pastry, biscuits, cakes and other fine bakers' wares, whether or not
             containing cocoa in any proportion:
             A. Gingerbread and the like, containing by weight of sucrose (including
                invert sugar expressed as sucrose):
                   I. Less than 30%                                                             29-2                13
                                                                                               + vc               + vc
                 II. 30% or more but less than 50%                                             29-2                 13
                                                                                               + vc               + vc
                III. 50% or more                                                               29-2                 13
                                                                                               + vc               + vc
 ---pagebreak--- 14 . 11 . 77                         Official Journal of the European Communities                       No L 289/83
                                                                                                  Rate of duty
      Heading                                                                            Autonomous
                                                    Description                                            Conventional
      number                                                                                  %
                                                                                                                 %
                                                                                           or levy
                                                                                             (L)
          1                                              2                                    3                  4
      19.08   B. Other :
     (cont'd)
                  I. Containing no starch or containing less than 5% by weight of
                     starch, and containing by weight of sucrose (including invert sugar
                     expressed as sucrose):
                     a) Less than 70%                                                       29-2               13
                                                                                            + vc              + vc
                                                                                                         with a max .
                                                                                                         of 35 + ads
                     b) 70% or more                                                         29-2               13
                                                                                            + vc             + vc
                                                                                                         with a max .
                                                                                                         of 35 + ads
                 II. Containing 5% or more but less than 32% by weight of starch :
                     a) Containing no sucrose or containing less than 5% by weight
                         of sucrose ( including invert sugar expressed as sucrose)           28                13
                                                                                            + vc              + vc
                                                                                                         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--- No L 289/84                      Official Journal of the European Communities                             14 . 11 . 77
                                                                                               Rate of duty
                                                                                     Autonomous
    Heading                                      Description                                            Conventional
    number                                                                                 %
                                                                                                              %
                                                                                       or levy
                                                                                          ( L)
       1                                              2                                     3                 4
     19.08  B.  II. d) 2 . Other                                                        29-2                 13 .
   (cont'd)                                                                             + 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 -I- ads
               IV. Containing 50% or more but less than 65% by weight of starch:
                    a) Containing no sucrose or containing less than 5% by weight of
                       sucrose (including invert sugar expressed as sucrose):
                        1 . Containing no milkfats or containing less than 1-5% by
                            weight of such fats                                             28               13
                                                                                         + vc               + vc
                                                                                                       with a max.
                                                                                                        of 30 + adf
 ---pagebreak--- 14 . 11 . 77                      Official Journal of the European Communities                      No L 289/85
                                                                                              Rate of duty
      Heading                                                                        Autonomous
      number                                       Description                             %           Conventional
                                                                                                            %
                                                                                       or levy
                                                                                         ( L)
          1                                             2                                  3                4
      19.08   B. IV. a) 2. Other                                                         28                13
     (cont'd)                                                                           + 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% 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---  No L 289/86                             Official Journal of the European Communities                           14 . 11 . 77
                                                          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 confec­
        tionery (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 im­
    ported in the states provided for in those headings.
3 . Edible plants, parts of plants and roots of plants conserved in syrup (for example, ginger and angelica) are to be
    classified with the preserved fruit falling under heading No 20.06 ; roasted ground-nuts are also to be classified in
    heading No 20.06 .
4 . Tomato juice the dry weight content of which is 7% or more is to be classified under heading No 20.02.
Additional Notes
1 . The content of various sugars expressed as sucrose ("sugar content") of the products classified within this Chapter
    corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in Annex III
     to Council Regulation (EEC.) No 5 1 6/ 77 of 14 March 1 977 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 concerned:
    — 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 juice :                                            3,
    — apple juice :                                                     11 ,
    — grape juice :                                                     15,
    — other fruit or vegetable juices, including mixtures of juices : 13 .
4 . For the purposes of subheadings 20.07 B I a) 1 aa) and 20.07 B I b) 1 aa), concentrated grape juice (including
    grape must) shall be taken to mean grape juice (including grape must) of a density at 20 °C of not less than 1 -240.
 ---pagebreak---   14 . 11 . 77                                        Official Journal of the European Communities                         No L 289/ 87
                                                                                                                    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% by weight                                      26                 26
                                                                                                            + (L)              + 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% by weight                                25                 25
                                                                                                            + ( L)             + 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                 30
                                                                                                            + ( L)             + ads
                              II. Other                                                                       30                 30
                         B. Jams and marmalades of citrus fruit:
                               I. With a sugar content exceeding 30% by weight                                30                 27
                                                                                                            + ( L)             + ads
                              II. With a sugar content exceeding 13% but not exceeding 30% by                 30                 27
                                  weight                                                                    + (L)              + 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--- No L 289 / 88                          Official Journal of the European Communities                        14 . 11 . 77
                                                                                                 Rate of duty
   Heading                                                                             Autonomous
    number                                            Description                             %
                                                                                                          Conventional
                                                                                                               %
                                                                                         or levy
                                                                                            ( L)
      1                                                    2                                  3                 4
   20.05      C.    I.b) Other                                                             30                 30
  (cont 'd)                                                                              + (L)              + ads
                   II. With a sugar content exceeding 13% but not exceeding 30% by
                       weight                                                              30                 30
                                                                                         + ( L)             + ads
                 III . Other                                                               30                 30
   20.06      Fruit otherwise prepared or preserved, whether or not containing added
              sugar or spirit:
              A. Nuts (including ground-nuts), roasted, in immediate packings of a net
                 capacity :
                    I. Of more than 1 kg                                                   17                 15
                   II. Of 1 kg or less                                                     22                 17
              B.  Other :
                    I. Containing added spirit:
                       a) Ginger                                                           32
                       b) Pineapples, in immediate packings of a net capacity :
                            1 . Of more than 1 kg:
                                aa) With a sugar content exceeding 17% by weight           32
                                                                                         + (L)
                                bb ) Other                                                 32
                           2 . Of 1 kg or less:
                                aa) With a sugar content exceeding 19% by weight           32
                                                                                         + ( L)
                                bb ) Other                                                 32
                        c) Grapes :
                           1 . With a sugar content exceeding 13% by weight                32
                                                                                         + ( L)
                           2.   Other                                                      32
                       d) Peaches, pears and apricots, in immediate packings of a net
                           capacity :
                           1 . Of more than 1 kg:
                                aa ) With a sugar content exceeding 13% by weight          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
                       e) Other fruits :
                           1 . With a sugar content exceeding 9% by weight                32
                                                                                         + (L)
                           2.   Other                                                     32
                       f)  Mixtures of fruit:
                           1 . With a sugar content exceeding 9% by weight                32
                                                                                        + (L)
                           2.    Other                                                    32
 ---pagebreak--- 14 . 11 . 77                       Official Joir-nal of the European Communities                       No L 289 / 89
                                                                                                 Rate of duty
     Heading                                                                            Autonomous
      number                                      Description                                 %           Conventional
                                                                                                                %
                                                                                          or levy
                                                                                            ( L)
         1                                             2                                      3                 4
       20.06   B. H. Not containing added spirit:
      (cont'd)
                  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 (including tangerines and satsumas); clementines,
                          wilkings and other similar citrus hybrids                        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.  Pears :
                          aa ) With a sugar content exceeding 13% by weight                23                20
                                                                                         + (L)             + ads
                          bb) Other                                                        23                20
                      7 . Peaches and apricots :
                          aa) With a sugar content exceeding 13% by weight                 23                22
                                                                                         + (L)             + ads
                          bb ) Other                                                       23                22
                      8.  Other fruits                                                     23                22
                                                                                         + ( L)            + ads
                      9.  Mixtures of fruit :
                          aa ) Mixtures in which no single fruit exceeds 50% of the
                               total weight of the fruits                                  23                21
                                                                                         + ( L)            + ads
                          bb ) Other                                                       23                22
                                                                                         + ( L)            + 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 ( including tangerines and satsumas); clementines,
                          wilkings and other similar citrus hybrids                        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.  Pears :
                          aa) With a sugar content exceeding 15% by weight                 27                22
                                                                                         + ( L)            + ads
                          bb ) Other                                                       27                22
 ---pagebreak---    No L 289 /90                                          Official Journal of the European Communities                                                14 . 11 . 77
                                                                                                                                           Rate of duty
         Heading                                                                                                                 Autonomous
          number                                                             Description                                                %
                                                                                                                                                    Conventional
                                                                                                                                                            %
                                                                                                                                    or levy
                                                                                                                                      ( L)
              1                                                                    2                                                    3                   4
        20.06             B.     II. b) 7. Peaches and apricots :
      (cont'd)
                                              aa) With a sugar content exceeding 15% by weight                                       27                 24
                                                                                                                                   + (L)             + ads
                                              bb ) Other                                                                             27                 24
                                         8.   Other fruits                                                                           27                 24
                                         9.   Mixtures of fruit :                                                                  + (L)             + ads
                                              aa) Mixtures in which no single fruit exceeds 50% of the
                                                     total weight of the fruits                                                      27                22
                                                                                                                                   + (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) Pears                                                                             23                 21
                                              dd) Other fruits                                                                      23                 ( a)
                                              ee) Mixtures of fruit                                                                 23                 (a)
                                         2 . Of less than 4-5 kg:
                                              aa) Pears                                                                             25                 21
                                              bb) Other fruits and mixtures of fruit                                                25                 23
        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 u.a. per 100 kg net weight                                        50 ( b )             —
                                     b) Of a value not exceeding 22 u.a. per 100 kg net weight:
                                         1 . With an added sugar content exceeding 30% by weight                                    50                 —
                                                                                                                                 + (L ) (b )
                                         2 . Other                                                                                50 ( b)              —
                                 II. Apple and pear juice; mixtures of apple and pear juice :
                                     a) Of a value exceeding 22 u.a. per 100 kg net weight                                          42                 —
                                     b) Of a value not exceeding 22 u.a. per 100 kg net weight:
                                         1 . With an added sugar content exceeding 30% by weight                                    42                 —
                                                                                                                                  + ( L)
                                         2 . Other                                                                                  42                 —
                               III . Other :
                                     a) Of a value exceeding 30 u.a. per 100 kg net weight                                          42                —
                                     b) Of a value not exceeding 30 u.a. per 100 kg net weight:
                                         1 . With an added sugar content exceeding 30% by weight                                    42                —
                                                                                                                                  + ( L)
                                         2.   Other                                                                                 42
( a) See Annex.
(!>) In certain conditions a countervailing tax is provided for in respect of certain products in addition to the customs duty .
 ---pagebreak--- 14 . 11 . 77                                              Official Journal of the European Communities                                              No L 289/91
                                                                                                                                            Rate of duty
                                                                                                                                  Autonomous
         Heading                                                            Description                                                              Conventional
         number                                                                                                                         %
                                                                                                                                                           %
                                                                                                                                    or levy
                                                                                                                                      ( L)
                                                                                   2                                                    3                  4
             1
         20.07             B. Of a specific gravity of 1-33 or less at 15 °C :
        (cont'd)
                                 I. Grape, apple and pear juice (including grape must); mixtures of
                                    apple and pear juice :
                                    a) Of a value exceeding 18 u.a. per 100 kg net weight:
                                          1 . Grape juice (including grape must):
                                              aa ) Concentrated :
                                                     11 . With an added sugar content exceeding 30% by
                                                           weight                                                                   28 ( a)              28
                                                                                                                                                       + ads
                                                     22 .   Other                                                                   28 ( a )             28
                                                                                                                                                       + ads
                                              bb) Other :
                                                     11 . With an added sugar content exceeding 30% by
                                                           weight                                                                   28 ( a)              28
                                                                                                                                                       + ads
                                                     22 .   Other                                                                   28 ( a )             28
                                                                                                                                                       + ads
                                         2 . Apple and pear juice :
                                              aa) Containing added sugar                                                              25                 24
                                                                                                                                                       + ads
                                              bb ) Other                                                                              25                 25
                                         3 . Mixtures of apple and pear juice                                                         25                 —
                                    b) Of a value of 18 u.a. or less per 100 kg net weight:
                                          1 . Grape juice (including grape must):
                                              aa) Concentrated :
                                                     11 . With an added sugar content exceeding 30% by
                                                           weight                                                                     28                 28
                                                                                                                                   + (L) ( a )         + ads
                                                     22 ., Other                                                                     28 ( a )            28
                                              bb ) Other:                                                                                              + ads
                                                     11 . With an added sugar content exceeding 30% by
                                                           weight                                                                     28                 28
                                                                                                                                   + ( L) ( a )        + ads
                                                     22 .   Other                                                                    28 (a )              28
                                                                                                                                                        + ads
                                          2 . Apple juice :
                                              aa) With an added sugar content exceeding 30% by weight                                 25                 24
                                                                                                                                     + ( L)            + ads
                                              bb) With an added sugar content of 30% or less by weight                                25                 24
                                                                                                                                                       + ads
                                              cc) Not containing added sugar                                                          25                 25
                                          3 . Pear juice :
                                              aa ) With an added sugar content exceeding 30% by weight                                25                 24
                                                                                                                                     + (L)             + ads
                                              bb ) With an added sugar content of 30% or less by weight                               25                 24
                                                                                                                                                       + ads
                                              cc) Not containing added sugar                                                          25                 25
                                         4 . Mixtures of apple and pear juice :
                                              aa) With an added sugar content exceeding 30% by weight                                 25                 —
                                                                                                                                     + (L)
                                              bb ) Other                                                                              25                 —
( a ) In certain conditions a countervailing tax is provided for in respect of certain products in addition to the customs <duty.
 ---pagebreak--- No L 289 /92                             Official Journal of the European Communities                         14 . 11 . 77
                                                                                                  Rate of duty
   Heading
    number                                            Description                       Autonomous         Conventional
                                                                                              %                  %
      1                                                    2                                   3                 4
    20.07    B. II . Other :
  ( cont 'd)
                     a ) Of a value exceeding 30 u.a . per 100 kg net weight:
                         1 . Orange juice                                                   21                 19
                                                                                                             + ads
                         2 . Grapefruit juice                                                21                15
                                                                                                            + ads
                         3 . Lemon juice and other citrus fruit juices :
                              aa) Containing added sugar                                    21                 18
                                                                                                             + ads
                              bb ) Other                                                    21                 19
                         4 . Pineapple juice :
                              aa) Containing added sugar                                    22                  19
                                                                                                             + ads
                              bb) Other                                                     22                 20
                         5 . Tomato juice :
                               aa) Containing added sugar                                    21                20
                                                                                                             + ads
                               bb) Other                                                     21                21
                          6 . Other fruit and vegetable juices:
                               aa) Containing added sugar                                    24                21
                               bb ) Other                                                    24                22
                          7.   Mixtures :
                               aa) Of citrus fruit juices and pineapple juice :
                                    11 . Containing added sugar                               22               19
                                                                                                             4- ads
                                    22 .  Other                                               22               20
                               bb ) Other :
                                    11 . Containing added sugar                               24               21
                                                                                                             + ads
                                    22 .  Other                                               24               22
                     b) Of a value of 30 u.a. or less per 100 kg net weight:
                          1 . Orange juice :
                               aa) With an added sugar content exceeding 30% by weight       21                19
                                                                                          + ( L)             + ads
                              bb) Other                                                      21                19
                                                                                                             + ads
                         2. Grapefruit juice:
                              aa) With an added sugar content exceeding 30% by weight        21                15
                                                                                           I- (L)           + ads
                              bb) Other                                                      21                15
                                                                                                             + ads
                         3 . Lemon juice :
                               aa) With an added sugar content exceeding 30% by weight       21                18
                                                                                            h (L)           + (ads)
                               bb) With an added sugar content of 30% or less by weight      21                18
                                                                                                            + (ads)
                               cc) Not containing added sugar                                21                19
 ---pagebreak--- 14.11.77    ,                       Official Journal of the European Communities                     No L 289/93
                                                                                               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:
   (cont'd)
                            aa) With an added sugar content exceeding 30% by weight      21                  18
                                                                                         + ( L)           + ads
                            bb) With an added sugar content of 30% or less by weight     21                 18
                                                                                                           + ads
                            cc) Not containing added sugar                               21                 19
                        5 . Pineapple juice:
                            aa) With an added sugar content exceeding 30% by weight         22                19
                                                                                         + (L)             + ads
                            bb) With an added sugar content of 30% or less by weight       22                 19
                                                                                                           + ads
                            cc) Not containing added sugar                                  22                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--- No L 289/94                                 Official Journal of the European Communities                                    14 . 11 . 77
                                                               CHAPTER 21
                                              MISCELLANEOUS EDIBLE PREPARATIONS
Notes
 1 . This Chapter does not cover:
       (a) Mixed vegetables of heading No 07.04 ;
       (b) Roasted coffee substitutes containing coffee in any proportion (heading No 09.01 );
        ( c) Spices and other products of headings Nos 09.04 to 09.10 ;
       (d) Yeast put up as a medicament and other products of heading No 30.03 ; or
       (e) Prepared enzymes of heading No 35.07.
2. Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading No 21.02 .
3 . For the purposes of heading No 21.05 , the expression "homogenised composite food preparations" means 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 in­
     gredients other than meat, meat offal or fish .
Additional Notes
1 . For the purposes of subheading 1 1 . 07 E, the term "cheese fondues " shall he taken to mean preparations containing
      12 "/<> or more hut less than / #% of milkfats and made from melted cheese (Emmentaler and Gruyere exclusively)
     with the addition of white wine, kirsch, starch and spices and put up in immediate packings of a net capacity of
      1 kg or less .
     Entry under the aforementioned subheading is furthermore subject to the production of a certificate issued in
     accordance with the conditions laid down by the competent authorities of the European Communities.
2 . For the purposes of subheading 1 1 . 07 F III,"isoglucose " means the syrup obtained from glucose syrup with a con­
     tent by weight in the dry state of:
     — at least 1 0% fructose, and
     — at least I % in total of oligosaccharides and polysaccharides.
                                                                                                                 Rate of duty
       Heading                                                                                          Autonomous
        number                                             Description                                                    Conventional
                                                                                                          or levy
                                                                                                            ( L)
            1                                                  2                                              3                 4
     [21.01 ]
       21.02         Extracts, essences or concentrates, of coffee, tea or maté and preparations with a
                     basis of those extracts, essences or concentrates; roasted chicory and other
                     roasted coffee substitutes and extracts, essences and concentrates thereof:
                     A. Extracts, essences or concentrates of coffee and preparations with a basis
                        of those extracts, essences or concentrates                                         30                18
                     B. Extracts, essences or concentrates of tea or maté and preparations with a
                        basis of those extracts, essences or concentrates                                   30                12
 ---pagebreak--- 14 . 11 . 77                                       Official Journal of the European Communities                       No L 289/95
                                                                                                                Rate of duty
       Heading                                                                                        Autonomous
                                                                                                                         Conventional
        number                                                   Description                                %
                                                                                                                               %
                                                                                                         or levy
                                                                                                           ( L)
           1                                                          2                                      3                 4
        21.02           C. Roasted chicory and other roasted coffee substitutes:
       (cont'd)
                              I. Roasted chicory                                                            18               —
                             II. Other                                                                    16-9                8
                                                                                                          + vc               + vc
                        D. Extracts, essences and concentrates of roasted chicory mid other roasted
                            coffee substitutes :
                               I. Of roasted chicory                                                       22                 —
                             II. Other                                           ,                      16-9 ( a)             —
                                                                                                          + vc
        21.03           Mustard flour and prepared mustard :
                        A. Mustard flour, in immediate packings of a net capacity :
                               I. Of 1 kg or less                                                           10                8
                             II. Of more than 1 kg                                                           5                4
                        B. Prepared mustard                                                                 17                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                                                               221                 15
                                                                                                          + vc               + vc
                                   b ) Other                                                              221                 15
                                                                                                          + vc               + vc
                            III . Other                                                                     31                23
                        B. Inactive natural yeasts :
                                I. In tablet, cube or similar form, or in immediate packings of a net
                                   capacity of 1 kg or less                                                  17               13
                              II . Other                                                                     10                8
                        C. Prepared baking powders                                                           19               9-5
 ( a) Duty suspended to 14% for an indefinite period.
 ---pagebreak--- No L 289/96                            Official Journal of the European Communities                            14 . 11 . 77
                                                                                                    Rate of duty
   Heading                                                                                Autonomous
    number                                           Description                                %
                                                                                                             Conventional
                                                                                                                     %
                                                                                             or levy
                                                                                               ( L)
      1                                               ■   2                                      3                   4
   21.07    Food preparations not elsewhere specified or included:
            A. Cereals in grain or ear form, pre-cooked or otherwise prepared:
                   I. Maize                                                                 20-8                  13
                                                                                            + vc               -I- vc
                 II . Rice                                                                  20-8                  13
                                                                                            + vc               -I- 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               -I- vc
                  II. Stuffed:
                       a) Cooked                                                             20-8                 13
                                                                                            + vc                + vc
                       b ) Other                                                             20-8                 13
                                                                                            + vc                -I- vc
            C. Ice-cream (not including ice-cream powder) and other ices:
                   I. Containing no milkfats or containing less than 3% by weight of
                       such fats                                                            20-8 .                13
                                                                                            + vc               + vc
                  II. Containing by weight of milkfats:
                       a) 3% or more but less than 7%                                       20-8                  13
                                                                                            + vc               + vc
                       b) 7% or more                                                        20-8                  13
                                                                                            + vc               + vc
            D. Prepared yoghourt; prepared milk, in powder form, for use as infants'
               food or for dietetic or culinary purposes:
                   I. Prepared yoghourt :
                      a) In powder form, containing by weight of milkfats:
                           1 . Less than 1-5%                                               20-8                 13
                                                                                            + vc               + vc
                           2.  1-5% or more                                                 20-8                 13
                                                                                            + vc               + vc
                      b) Other, containing by weight of milkfats:
                           1 . Less than 1-5%                                               20-8                 13
                                                                                            + vc               + vc
                           2.  1-5% or more but less than 4%                                20-8                 13
                                                                                            + vc               + vc
                           3 . 4% or more                                                   20-8                 13
                                                                                            + vc               + vc
                 II. Other, containing by weight of milkfats:
                      a) Less than 1-5% and containing by weight of milk proteins (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--- 14 . 11 . 77                          Official Journal of the European Communities                            No L 289/ 97
                                                                                                       Rate of duty
      Heading                                                                                Autonomous
      number                                         Description                                   %            Conventional
                                                                                                                      %
                                                                                                or levy
                                                                                                  ( L)
          1                                               2                                         3                 4
      21.07   D.  II. a) 3 . 55% or more but less than 70%                                      20-8                13
     (cont'd)                                                                                   + vc              + vc
                           4.  70% or more                                                      20-8                13
                                                                                                + vc               + vc
                       b ) 1-5% or more                                                         20-8                13
                                                                                                + vc               + vc
              E. Cheese fondues                                                                 20-8                13
                                                                                                + vc               + vc
                                                                                            with a max .
                                                                                             of 35 u.a .
                                                                                            per 100 kg
                                                                                                 net
              F. Flavoured or coloured sugar syrups:
                   I. Lactose syrup                                                            67 ( L)
                  II. Glucose syrup                                                            67 ( L )
                 III . Isoglucose                                                              67 ( L )
                 IV . Other                                                                    67 ( L )
              G. 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 containing 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               4- 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 but less than 45%                                 20-8                13
                                                                                                + vc               + vc
                               cc) 45% or more                                                   20-8                13
                                                                                                + vc               + vc
 ---pagebreak--- No L 289 /98                         Official Journal of the European Communities                            14 . 11 . 77
                                                                                                  Rate of duty
    Heading                                                                              Autonomous
    number                                         Description                                 %
                                                                                                            Conventional
                                                                                                                  %
                                                                                           or levy
                                                                                             ( L)
       1                                                2                                      3                  4
    21.07    G. I. c) Containing 15% or more but less than 30% by weight of sucrose
   (cont'd)             (including invert sugar expressed as sucrose):
                        1 . Containing no starch or containing less than 5% by weight
                             of starch                                                     20-8                13
                                                                                           + vc               + VC
                        2 . Containing by weight of starch :
                              aa ) 5% or more but less than 32%                            20-8                13
                                                                                           + VC              + VC
                              bb ) 32% or more but less than 45%                           20-8                13
                                                                                           + VC              + VC
                              cc) 45% or more                                              20-8                13
                                                                                           + VC              + VC
                     d) Containing 30% or more but less than 50% by weight of sucrose
                         (including invert sugar expressed as sucrose):
                         1 . Containing no starch or containing less than 5% > by weight
                              of starch                                                    20-8                13
                                                                                           + VC              + VC
                         2 . Containing by weight of starch :
                              aa)   5% or more but less than 32%                           20-8                13
                                                                                           + VC              + VC
                              bb ) 32% or more                                             20-8                13
                                                                                           + VC              + VC
                     e) Containing 50% or more but less than 85% by weight of sucrose
                          (including invert sugar expressed as sucrose):
                          1 . Containing no starch or containing less than 5% by weight
                              of starch                                                     20-8               13
                                                                                           + VC               + VC
                          2.   Other                                                        20-8           '    13
                                                                                           + VC               + VC
                     f) Containing 85% or more by weight of sucrose (including invert
                         sugar expressed as sucrose)                                       20-8                13
                                                                                           + VC              + VC
                 II. Containing 1-5% or more but less than 6% by weight of milkfats:
                     a) Containing no sucrose or containing less tha 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
 ---pagebreak--- 14 . 11 . 77                          Official Journal of the European Communities                         No L 289/99
                                                                                                    Rate of duty
      Heading                                                                              Autonomous
      number                                        Description                                 %
                                                                                                             Conventional
                                                                                                                    %
                                                                                             or levy
                                                                                               ( L)
          1                                              '2                                      3                  4
      21.07   G. II. b) Containing 5% or more but less than 15% by weight of sucrose
     (cont'd)            (including invert sugar expressed as sucrose):
                          1 . Containing no starch or containing less than 5% by weight
                               of starch                                                     20-8                13
                                                                                             + vc              + vc
                          2 . Containing by weight of starch :
                               aa) 5% or more but less than 32%                              20-8                13
                                                                                             + vc              + vc
                              bb ) 32% or more                                               20-8                13
                                                                                             + vc              + vc
                      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
                                                                                               20-8                13
                                bb ) 32% or more
                                                                                               + vc              + vc
                      d) Containing 30% or more but less than 50% by weight of sucrose
                         (including invert sugar expressed as sucrose):
                         1 . Containing no starch or containing less than 5% by weight
                              of starch                                                      20-8                13
                                                                                             + vc              + vc
                         2.   Other                                                          20-8                13
                                                                                             + vc              + vc
                      e) Containing 50% or more by weight of sucrose (including invert
                          sugar expressed as sucrose)                                         20-8                13
                                                                                              + 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
                               bb ) 32% or more                                               20-8                13
                                                                                              + vc              + vc
                      b) Containing 5% or more but less than 15% by weight of sucrose
                          ( including invert sugar expressed as sucrose):
                          1 . Containing no starch or containing less than 5% by weight of
                               starch                                                         20-8                13
                                                                                              + vc              + vc
                          2.   Other                                                          20-8                13
                                                                                              + vc              + vc
 ---pagebreak--- No L 289/ 100                          Official Journal of the European Communities                            14 . 11 . 77
                                                                                                    Rate of duty
   Heading                                                                                Autonomous
    number                                           Description                                 %
                                                                                                             Conventional
                                                                                                                   %
                                                                                             or levy
                                                                                               ( L)
      t                                                  2                                       3                 4
    21.07     G. III. c) Containing 15% or more but less than 30% by weight of sucrose
   fcont'd)               (including invert sugar expressed as sucrose):
                                                  I
                           1 . Containing no starch or containing less than 5% by weight
        >
                                of starch                                                   20-8                 13
                                                                                            + vc               + VC
                          2.    Other                                                       20-8                 13
                                                                                            + VC               + VC
                      d) Containing 30% or more but less than 50% by weight of sucrose
                           (including invert sugar expressed as sucrose):
                           1 . Containing no starch or containing less than 5% by weight
                                of starch                                                   20-8                 13
                                                                                            + VC               + VC
                                                                     •
                          2.    Other                                                       20-8                 13
                                                                                            + VC               + VC
                      e) Containing 50% or more by weight of sucrose ( including invert
                          sugar expressed as sucrose)                                       20-8                 13
                                                                                            + VC               + VC
                   IV. Containing 12% or more but less than 18% by weight of milkfats:
                       a) Containing no sucrose or containing less than 5% by weight of
                           sucrose (including invert sugar expressed as sucrose):
                            L 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
                                                                                            + 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
 ---pagebreak--- 14 . 11 . 77                          Official Journal of the European Communities                       No L 289/ 101
                                                                                                    Rate of duty
      Heading                                                                            Autonomous
      number                                         Description                                %
                                                                                                             Conventional
                                                                                                                    %
                                                                                           or levy
                                                                                               ( L)
         1                                                2                                      3                   4
      21.07   G.   VI. Containing 26% or more but less than 45% by weight oí milkfats:
     (cont'd)
                       a) Containing no sucrose or containing less than 5% by weight
                           of sucrose (including invert sugar expressed as sucrose):
                           1 . Containing no starch or containing less than 5% by weight
                               of 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):
                           L Containing no starch or containing less than 5% by weight
                               of starch                                                    20.8                   13
                                                                                            -i- VC               + VC
                           2.  Other                                                        20-8                   13
                                                                                            + VC                 -f VC
                                                                  *
                       c)  Containing 25% or more by weight of sucrose (including invert
                           sugar expressed as sucrose)                                      20-8                   13
                                                                                            -I- VC               + VC
                 VII. Containing 45% or more but less than 65% by weight of milkfats :
                       a) Containing no sucrose or containing less than 5% by weight of                                   -
                           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                                                 I
                                                                                          20-8                   13
                                                                                          + VC                -I- 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
                       t
                                                                                          + VC                + VC
                                                I
                       b ) Other                                                          20-8                   13
                                                                                          + VC                -I- VC
                  IX. Containing 85% or more by weight of milkfats                        20-8                  13
                                                                                          + VC                + VC
 ---pagebreak--- No L 289 / 102                            Official Journal of the European Communities                            14 . 11 . 77
                                                           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 fer­
         mentation of the sugars contained in 100 volumes of the product;
     (c) "total alcoholic strength " means the sum of 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:
                                                        j
         — 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 three
         atmospheres.
     B. "Total dry extract" means the content in grams per litre of all the substances in a product which, under
          given physical conditions, do not volatilise.
         The total dry extract must be determined with the densimeter at 20 °C.
     C. (a) The presence in the products falling within subheading 22.05 C of the quantities of total dry extract per
              litre indicated in I, II, III and IV below does not affect their classification:
               I. Products of an alcoholic strength of not more than 13°: 90 g or less of total dry extract per litre;
 ---pagebreak--- 14 . 11 . 77                             Official Journal of the European Communities                         No L 289/ 103
               II. Products of an alcoholic strength of more than 13° but not more than 15°: 130 g or less of total dry ex­
                   tract per litre;
              III. Products of an alcoholic strength of more than 15° but not more than 18°: 130 g or less of total dry ex­
                   tract per litre;
              IV. Products of an alcoholic strength of more than 18° but not more than 22°: 330 g or less of total dry ex­
                   tract 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 pro­
              ducts are to be classified in subheading 22.05 C V.
        (b) The above rules do not apply to products falling within subheadings 22.05 C III a) 1 , b) 1 and b) 2 and
             22.05 CIV a) 1 , b) 1 and b) 2 .
4 . Subheading 22.05 C shall be taken to include:
     (a) Grape must with fermentation arrested by the addition of alcohol, that is to say a product:
          — having an actual alcoholic strength of not less than 12° but less than 15°, and
         — obtained by the addition to unfermented grape must having a natural alcoholic strength of not less than 8-5°
               of a product derived from the distillation of wine;
     (b) Wine fortified for distillation, that is to say a product:
          — having an actual alcoholic strength of not less than 18° but not more 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 240 g/l, expressed as acetic acid;
     (c) Liqueur wine, 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 r>r wine, which must come from vine varieties approved in the third country of
               origin for the production of liqueur wine and have a minimum natural alcoholic strength of 12°:
              — by freezing, or
              — by the addition during or after fermentation
                     (i) of a product derived from the distillation of wine, or
                    (ii) of concentrated grape must or, in the case of certain quality liqueur wines appearing on a list to be
                         adopted of wines for which such practice is traditional, of grape must concentrated by direct heat,
                         which, apart from this operation, corresponds to the definition of concentrated grape must, or
                   (iii) of a mixture of these products.
          However, certain quality liqueur wines appearing on a list to be adopted may be obtained from unfermented
          fresh grape must which does not need to have a minimum natural alcoholic strength of 12°.
5. For the purposes of subheading 22.07 A, the expression "piquette" means the product obtained by the fermen­
     tation of untreated grape marc macerated in water or by the extraction of fermented grape marc with water.
6. For the purposes of subheading 22.07 B I, the following are regarded as "sparkling":
     — fermented beverages in bottles with "mushroom " stoppers held in place by ties or fastenings;
     — fermented beverages otherwise put up, with an excess pressure of not less than 1 •5 atmospheres, measured at a
           temperature of 20 °C.
7. For the purposes of subheading 22.10 A, the expression "wine vinegar" means vinegar obtained exclusively by
     acetous fermentation of wine and having a total acidity of not less than 60 g/l, expressed as acetic acid.
 ---pagebreak---  No L 289/ 104                                          Official Journal of the European Communities                                                                  14 . 11 . 77
                                                                                                                                                         Rate of duty
       Heading                                                                                                                                 Autonomous
        number                                                               Description                                                              %
                                                                                                                                                                   Conventional
                                                                                                                                                                          %
                                                                                                                                                  or levy
                                                                                                                                                    ( L)
           1                                                                      2                                                                   3                   4
       22.01              Waters, including spa waters and aerated waters ; ice and snow:
                          A. Spa waters, natural or artificial; aerated waters                                                                      8                   4
                          B.    Other                                                                                                              Free               Free
       22.02             Lemonade, flavoured spa waters and flavoured aerated waters, and other
                         non-alcoholic beverages, not including fruit and vegetable juices falling
                         within heading No 20.07:
                         A. Not containing milk or milkfats                                                                                        20                  15
                         B. Other, containing by weight of milkfats:
                                  I. Less than 0-2%                                                                                               12.7                  8
                                                                                                                                                  + 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 u.a .
                                                                                                                                               per hi ( a)
                          B. Wine in bottles with "mushroom" stoppers held in place by ties or
                                fastenings, and wine otherwise put up with an excess pressure of not
                                less than one atmosphere but less than three atmospheres, measured at
                                a temperature of 20 °C                                                                                           40 u.a .              —
                                                                                                                                               per hi ( a)
                         C. Other :
                                  I. Of an actual alcoholic strength not exceeding 13°, in containers
                                     holding :
                                     a ) Two litres or less                ;                                                                    12 u.a .
                                                                                                                                             per hi ( a) (b)
                                     b ) More than two litres                                                                                    9 u.a .             9 u.a .
                                                                                                                                             per hi ( a ) (b)     per hi (b)
                                II. Of an actual alcoholic strength exceeding 13° but not exceeding
                                     15°, in containers holding:
                                     a ) Two litres or less                                                                                     14 u.a .
                                                                                                                                            per hi ( a) (b)
                                     b ) More than two litres                                                                                   11 u.a .            11 u.a.
                                                                                                                                             per hi (a ) (b)      per hi (b)
                              III. Of an actual alcoholic strength exceeding 15° but not exceeding
                                     18°, in containers holding:
                                     a) Two litres or less:
                                         1 . Port, Madeira, sherry, Tokay (Aszu and Szamorodni) and
                                             Setúbal muscatel ( c )                                                                             15 u.a .           13-5 u.a .
                                                                                                                                              per hi (b)          per hi (b)
                                         2.   Other                                                                                             17 u.a .
                                                                                                                                            per hi (a ) (b)
(a) In certain conditions a countervailing tax is provided for in respect of certain products to the customs duty.
(b) The exchange rate to be applied in converting into national currencies the unit of account in which the customs duty is expressed shall, notwithstanding General Rule C 3
    contained in Part I, Section I, be the representative rate applicable to wine, if such a rate is fixed pursuant to Council Regulation No 129 on the value of the unit of account
    and the exchange rates to be applied for the purposes of the common agricultural policy (OJ No 106, 30. 10. 1962, p. 2553/62).
(c) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 14 . 11 . 77                                             Official Journal of the European Communities                                                            No L 289/ 105
                                                                                                                                                            Rate of duty
        Heading                                                                                                                                 Autonomous
                                                                              Description                                                                            Conventional
        number                                                                                                                                          %
                                                                                                                                                    or levy
                                                                                                                                                      ( L)
            1                                                                       2                                                                   3                   4
        22.05              C. III . b) More than two litres :
       (cont'd)
                                           1 . Port, Madeira, sherry and Setúbal muscatel ( a )                                                   12 u.a .              11 u.a .
                                                                                                                                                 per hi (b)          per hi (b)
                                          2 . Tokay ( Aszu and Szamorodni ) ( a )                                                                  12 u.a .               —
                                                                                                                                                 per hi (b)
                                          3.    Other                                                                                              14 u.a .               —
                                                                                                                                               per hi ( b ) ( c)
                                IV. Of an actual alcoholic strength exceeding 18° but not exceeding
                                      22°, in containers holding :
                                      a) Two litres or less :
                                           1 . Port, Madeira, sherry , Tokay ( Aszu and Szamorodni ) and
                                               Setúbal muscatel ( a )                                                                              16 u.a .           14-5 u.a .
                                                                                                                                                 per hi (b)          per hi (b)
                                           2.   Other                                                                                              19 u.a .            19 u.a .
                                                                                                                                               per hi ( b ) ( c)     per hi (b)
                                      b ) More than two litres :
                                           1 . Port, Madeira, sherry and Setúbal muscatel ( a )                                                    13 u.a .            12 u.a .
                                                                                                                                                 per hi (b)          per hi (b)
                                           2 . Tokay ( Aszu and Szamorodni ) ( a)                                                                  13 u.a .               —
                                                                                                                                                 per hi (b)
                                           3.   Other                                                                                              19 u.a .            19 u.a .
                                                                                                                                               per hi ( b ) ( c)     per hi (b)
                                 V. Of an actual alcoholic strength exceeding 22°, in containers holding:
                                      a ) Two litres or less                                                                                     1-60 u.a .               —
                                                                                                                                                   per hi
                                                                                                                                                  and per
                                                                                                                                                   degree
                                                                                                                                                 + 10 u.a .
                                                                                                                                               per hi ( b ) ( c)
                                      b ) More than two litres                                                                                   1-60 u.a .               —
                                                                                                                                                   per hi
                                                                                                                                                     and
                                                                                                                                                per degree
                                                                                                                                                   ( b ) ( c)
         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. Two litres or less                                                                                            17 u.a .               —
                                                                                                                                                   per hi
                                 II . More than two litres                                                                                         14 u.a .               —
                                                                                                                                                   per hi
                           B. Of an actual alcoholic strength exceeding 18° but not exceeding 22°, in
                                containers holding:
                                  I. Two litres or less                                                                                            19 u.a .
                                                                                                                                                    per hi
                                  II. More than two litres                                                                                         16 u.a .
                                                                                                                                                    per hi
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
( b) The exchange rate to be applied in converting into national currencies the unit of account in which the customs duty is expressed shall, nothwithstanding General Rule C 3
     contained in Part I, Section I, be the representative rate applicable to wine, if such a rate fixed pursuant to Council Regulation No 129 on the value of the unit of account and
     the exchange rates to be applied for the purposes of the common agricultural policy (OJ No 106, 30. 10. 1962, p. 2553/62).
( c) In certain conditions a countervailing tax is provided for in respect of certain products in addition to the customs duty .
 ---pagebreak---    No L 289/ 106                                        Official Journal of the European Communities                                                  14. 11 . 77
                                                                                                                                           Rate of duty
           Heading                                                                                                              Autonomous
           number                                                           Description                                                             Conventional
                                                                                                                                                          %
                                                                                                                                    or levy
                                                                                                                                      (L)
              1                                                                    2                                                   3                  4
           22.06           C. Ot an actual alcoholic strength exceeding 22°, in containers holding:
         ( cont'd)
                                  I. Two litres or less                                                                           1-60 u.a .
                                                                                                                                per hi and
                                                                                                                                per degree
                                                                                                                                 + 10 u.a .
                                                                                                                                    per hi
                                 II. More than two litres                                                                        1-60 u.a .
                                                                                                                                per hi and
                                                                                                                                per degree
           22.07           Other fermented beverages (for example, cider, perry and mead):
                           A. Piquette                                                                                           1-60 u.a .
                                                                                                                                per hi and
                                                                                                                                per degree
                                                                                                                                with a min .
                                                                                                                                 of 9 u.a .
                                                                                                                                 per hi ( a)
                          B.    Other :
                                  I. Sparkling                                                                                    30 u.a .
                                                                                                                                   per hi
                                II. Still, in containers holding:
                                     a ) Two litres or less                                                                        12 u.a .
                                                                                                                                   per hi
                                     b ) More than two litres . .                                                                  9 u.a .
                                                                                                                                   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 u.a .
                                                                                                                                   per hi
                          B. Ethyl alcohol or neutral spirits, undenatured, of a strength of 80° or
                               higher                                                                                             30 u.a .
                                                                                                                                   per hi
          22.09           Spirits (other than those of heading No 22.08); liqueurs and other spiri­
                          tuous beverages; compound alcoholic preparations (known as "concentrated
                          extracts") for the manufacture of beverages:
                          A. Spirits (other than those of heading No 22.08), in containers holding:
                                 I. Two litres or less                                                                           1-60 u.a .             (b)
                                                                                                                                per hi and
                                                                                                                                per degree
                                                                                                                                 + 10 u.a .
                                                                                                                                   per hi
                                II . More than two litres                                                                        1-60 u.a .             (b)
                                                                                                                                per hi and
                                                                                                                                per degree
(a) In certain conditions a countervailing tax is provided for in respect of certain products in addition to the customs duty .
( b ) See Annex.
 ---pagebreak--- 14 . 11 . 77                                          Official Journal of the European Communities                           No L 289/ 107
                                                                                                                        Rate of duty
        Heading                                                                                               Autonomous
         number                                                           Description                               %
                                                                                                                                 Conventional
                                                                                                                                       %
                                                                                                                 or levy
                                                                                                                   ( L)
            1                                                                  2                                     3                 4
        22.09             B. Compound alcoholic preparations ( known as " concentrated extracts")
       (cont'd)               for the manufacture of beverages:
                                 I. Aromatic bitters of an alcoholic stength of 44 to 49° containing from 1-5
                                     to 6% by weight of gentian, spices and various ingredients and from 4 to
                                     10% of sugar, in containers of a capacity of 0-5 litre or less                30                Free
                                                                                                              with a min .
                                                                                                              of 1-60 u.a .
                                                                                                               per hi and
                                                                                                               per degree
                                II . Other                                                                         30                 27
                                                                                                              with a min .       with a min
                                                                                                              of 1-60 u.a .     of 1-60 u.a .
                                                                                                               per hi and        per hi and
                                                                                                               per degree        per degree
                          C. Spirituous beverages:
                                 I. Rum, arrack and tafia, in containers holding:
                                     a) Two litres or less                                                      110 u.a .           1 u.a.
                                                                                                               per hi and        per hi and
                                                                                                               per degree        per degree
                                                                                                                + 10 u.a .         +5 u.a.
                                                                                                                 per hi             per hi
                                     b ) More than two litres                                                   110 u.a .           1 u.a .
                                                                                                               per hi and        per hi and
                                                                                                               per degree        per degree
                                II. Gin , in containers holding :
                                     a) Two litres or less                                                      1-20 u.a.           1 u.a.
                                                                                                               per hi and        per hi and
                                                                                                               per degree        per degree
                                                                                                                + 10 u.a .         +5 u.a .
                                                                                                                 per hi             per hi
                                     b ) More than two litres                                                   1-20 u.a .          1 u.a .
                                                                                                               per hi and        per hi and
                                                                                                               per degree        per degree
                               III. Whisky :
                                     a) Bourbon whiskey, in containers holding ( a)
                                         1.   Two litres or less                                                1-20 u.a .        0-70 u.a .
                                                                                                               per hi and        per hi and
                                                                                                               per degree        per degree
                                                                                                                + 10 u.a .         +5 u.a .
                                                                                                                 per hi             per hi
                                         2.    More than two litres                                             1-20 u.a .        0-70 u.a.
                                                                                                               per hi and        per hi and
                                                                                                               per degree        per degree
 ( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- No L 289/ 108                                       Official Journal of the European Communities                                                        14 . 11 . 77
                                                                                                                                             Rate of duty
      Heading                                                                                                                     Autonomous
                                                                         Description                                                                  Conventional
      number                                                                                                                              %
                                                                                                                                                             %
                                                                                                                                      or levy
                                                                                                                                        ( L)
           1                                                                  2                                                           3                   4
      22.09          C. III. b) Other, in containers holding:
   (cont'd)                          1.  Two litres or less                                                                        1-20 u.a .         0-80 u.a.
                                                                                                                                  per hi and         per hi and
                                                                                                                                  per degree         per degree
                                                                                                                                   + 10 u.a.           +5 u.a.
                                                                                                                                    per hi              per hi
                                     2.   More than two litres                                                                     1-20 u.a .         0-80 u.a .
                                                                                                                                  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 spirit (excluding liqueurs), in containers holding:
                                 a) Two litres or less                                                                             1-60 u.a .         1-30 u.a .
                                                                                                                                  per hi and         per hi and
                                                                                                                                  per degree         per degree
                                                                                                                                   + 10 u.a .          +5 u.a .
                                                                                                                                     per hi             per hi
                                 b) More than two litres                                                                           1-60 u.a .         1-30 u.a .
                                                                                                                                  per hi and         per hi and
                                                                                                                                  per degree         per degree
                            V. Other, in containers holding:
                                 a ) Two litres or less                                                                            1-60 u.a .             ( a)
                                                                                                                                  per hi and
                                                                                                                                  per degree
                                                                                                                                   + 10 u.a .
                                                                                                                                     per hi
                                 b) More than two litres                                                                           1-60 u.a .             ( a)
                                                                                                                                  per hi and
                                                                                                                                  per degree
     22.10            Vinegar and substitutes for vinegar:
                      A. Wine vinegar, in containers holding:
                             I. Two litres or less                                                                                   8 u.a .              —
                                                                                                                                  per hi ( b )
                            II . More than two litres                                                                                6 u.a .              —
                                                                                                                                  per hi ( b)
                      B. Other, in containers holding:
                             I. Two litres or less                                                                                   8 u.a .              —
                                                                                                                                     per hi
                            II . More than two litres                                                                                6 u.a .              —
                                                                                                                                    per hi
   ( a ) See Annex .
   (b) In certain conditions a countervailing tax is provided for in respect of certain products in addition to the customs duty.
 ---pagebreak--- 14 . 11 . 77                              Official Journal of the European Communities                        No L 289/ 109
                                                             CHAPTER 23
                 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES ; PREPARED ANIMAL FODDER
Additional Notes
1 . For the purposes of subheadings 23 . OS A and 23.06 A I, the following expressions shall have the meanings hereby
     assigned to them:
    — "total alcohol content": the sum of the actual and potential alcohol contents;
    — "actual alcohol content": the number of litres of alcohol contained in 1 00 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 1 00 kg of the product.
2 . For the purposes of subheading 23.07 B, the expression "milk products " means the products falling within head­
     ings Nos 04.01 , 04.02 , 04.03 and 04.04 and within subheadings 17.02 A and 21.07 F I.
                                                                                                         Rate of duty
      Heading                                                                                  Autonomous
      number                                            Description                                  %            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% by weight                  21 (L )              —
                           b ) Other                                                             21 ( L )             —
                       II. Of other cereals :
                           a) Of which the starch content does not exceed 28% by weight,
                               and of which the proportion that passes through a sieve with
                               an aperture of 0-2 mm does not exceed 10% by weight or
                               alternatively the proportion that passes through the sieve has                           >
                               an ash content, calculated on the dry product, equal to or more
                               than 1-5% by weight                                               21 ( L)              —
                           b) Other                                                              21 ( L)              —
                  B. Of leguminous vegetables                                                        8
 ---pagebreak--- No L 289/ 110                                         Official Journal of the European Communities                                                   14 . 11 . 77
                                                                                                                                          Rate of duty
       Heading                                                                                                                 Autonomous
       number                                                              Description                                                %
                                                                                                                                                   Conventional
                                                                                                                                                         %
                                                                                                                                   or levy
                                                                                                                                     ( L)
            1                                                                    2                                                     3                  4
        23.03             Beet-pulp, bagasse and other waste of sugar manufacture; brewing and
                          distilling dregs and waste; residues of starch manufacture and similar
                          residues :
                          A. Residues from the manufacture of starch from maize (excluding con­
                               centrated steeping liquors), of a protein content, calculated on the dry
                               product:
                                 I. Exceeding 40% by weight                                                                        27 (L)
                                II. Not exceeding 40% by weight                                                                     Free               Free
                          B.   Other :
                                 I. Beet-pulp, bagasse and other waste of sugar manufacture                                         Free               Free
                                II. Other                                                                                           Free               Free
        23.04             Oil-cake and other residues (except dregs) resulting from the extraction
                          of vegetable oils :
                          A. Oil-cake and other residues resulting from the extraction of olive oil                               Free ( L)             —
                          B.   Other                                                                                                Free               Free
        23.05             Wine lees; argol :
                          A. Wine lees:
                                I. Having a total alcohol content not exceeding 10 litres 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               —
        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 litres of pure
                                        alcohol per 100 kg and a dry matter content not less than 40%
                                        by weight                                                                                Free ( a)            Free
                                   b ) Other                                                                                    1-60 u.a .
                                                                                                                                per litre
                                                                                                                                 of total
                                                                                                                               alcohol (a)
                               II. Other                                                                                            Free              Free
                         B. Other                                                                                                     4                 2
(a) In certain conditions a countervailing tax is provided for in respect of certain products in addition to the customs duty.
 ---pagebreak--- 14 . 11 . 77                         Official Journal of the European Communities                        No L 289/ 111
                                                                                                    Rate of duty
     Heading                                                                               Autonomous
      number                                       Description                                  %            Conventional
                                                                                                                  %
                                                                                             or levy
                                                                                               ( L)
         1                                              2                                        3                4
      23.07  Sweetened forage; other preparations of a kind used in animal feeding:
             A. Fish or marine mammal solubles                                                   9               6
             B. Other, containing starch, glucose or glucose syrup falling within
                subheadings 17.02 B and 21.07 F II, 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%
                              by weight of such products                                      15 ( L)            —
                         2. Containing not less than 10% but less than 50% by weight
                              of milk products                                                15 ( L )           —
                         3 . Containing not less than 50% but less than 75% by weight
                              of milk products                                                15 ( L)            —
                         4. Containing not less than 75% by weight of milk products           15 ( L )           —
                     b) Containing more than 10% but not more than 30% by weight
                         of starch :
                          1 . Containing no milk products or containing less than 10%
                              by weight of such products                                      15 ( L )           —
                         2 . Containing not less than 10% but less than 50% by weight
                              of milk products                                                15 ( L )           —
                          3 . Containing not less than 50% by weight of milk products         15 ( L )           —
                     c) Containing more than 30% by weight of starch :
                         1 . Containing no milk products or containing less than 10%
                              by weight of such products                                     15 ( L )            —
                         2 . Containing not less than 10% but less than 50% by weight
                              of milk products                                               15 ( L)             —
                         3 . Containing not less than 50% by weight of milk products . . •   15 ( L )            —
                 II. Containing no starch, glucose or glucose syrup, but containing milk
                     products                                                                15 ( L)             —
             C. Other                                                                           15
 ---pagebreak--- No L 289 / 112                                     Official Journal of the European Communities                                    14 . 11 . 77
                                                                            CHAPTER 24
                                                                              TOBACCO
                                                                                                                        Rate of duty
    Heading                                                                                                   Autonomous
     number                                                            Description                                  %            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 u.a . per 100 kg net
                           weight :
                             I. Flue cured Virginia type and light air cured Burley type ( including
                                 Burley hybrids ) ( a)                                                             15                14
                                                                                                             with a max.       with a max.
                                                                                                              of 70 u.a .        of 45 u.a .
                                                                                                             per 100 kg         per 100 kg
                                                                                                                  net                net
                            II . Other                                                                             15                15
                                                                                                             with a max.       with a max.
                                                                                                              of 70 u.a .        of 70 u.a .
                                                                                                             per 100 kg         per 100 kg
                                                                                                                  net                net
                      B.    Other                                                                                 30                 23
                                                                                                             with a min.       with a min.
                                                                                                              of 29 u.a .        of 28 u.a .
                                                                                                             and a max.        and a max.
                                                                                                              of 42 u.a .        of 3-3 u.a .
                                                                                                             per 100 kg         per 100 kg
                                                                                                                  net                net
    24.02             Manufactured tobacco ; tobacco extracts and essences :
                      A. Cigarettes                                                                               180                90
                      B. Cigars                                                                                   80                 52
                      C. Smoking tobacco                                                                          180               117
                      D. Chewing tobacco and snuff                                                                100                65
                      E. Other, including agglomerated tobacco in the form of sheets or strip                     40                 26
   ( a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak---   14 . 11 . 77                                         Official Journal of the European Communities                     No L 289/ 113
                                                                               SECTION V
                                                                       MINERAL PRODUCTS
                                                                                CHAPTER 25
                        SALT; SULPHUR ; EARTHS AND STONE ; PLASTERING MATERIALS , LIME AND CEMENT
Notes
  1 . Except where their context or Note 3 to this Chapter otherwise require, the headings of this Chapter are to be
       taken to apply only to goods which are in the crude state, or which have been washed ( even with chemical sub­
       stances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levi­
       gated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes
        ( not including crystallisation ) but not calcined or subjected to any further process other than a process specially
       mentioned in any heading in respect of the goods described therein.
 2 . This Chapter does not cover:
      ( a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading No 28.02 );
      ( b ) Ferrous earth colours containing 70% or more by weight of combined iron evaluated as Fe203 (heading No
             28.23 );
       ( c) Medicaments and other products of Chapter 30 ;
       (d) Perfumery, cosmetics or toilet preparations of heading No 33.06 ;
       (e) Road ai^d paving setts, curbs and flagstones (heading No 68.01 ), mosaic cubes (heading No 68.02) and roofing,
             facing and damp course slates (heading No 68.03 );
      ( f) Precious or semi-precious stones (heading No 71.02 );
      ( g) Cultured crystals (other than optical elements) weighing not less than 2-5 g each, of sodium chloride or of mag­
             nesium oxide, of heading No 38.19 ; optical elements of sodium chloride or of magnesium oxide ( heading No
             90.01 ); or
      (h) Writing or drawing chalks, tailors' or billiards chalks ( heading No 98.05 ).
3 . Heading No 25.32 is to be taken to apply, inter alia, to : earth colours, whether or not calcined or mixed together;
       natural micaceous iron oxides; meerschaum ( whether or not in polished pieces) and amber; agglomerated­
       meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet;
       strontianite (whether or not calcined), other than strontium oxide; broken pottery.
                                                                                                                  Rate of duty
         Heading
          number                                                          Description                    Autonomous        Conventional
            1                                                                  2                              3                 4
          25.01          Common salt (including rock salt, sea salt and table salt); pure sodium
                         chloride ; salt liquors ; sea water:
                          A. Common salt ( including rock salt, sea salt and table salt) and pure
                              sodium chloride, whether or not in aqueous solution :
                                I. For chemical transformation (separation of Na from CI) for the
                                   manufacture of other products ( a )                                      1 u.a .            —
                                                                                                             per
                                                                                                          1 000 kg
                                                                                                             net
( a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak---    No L 289 / 114                                       Official Journal of the European Communities                                              14 . 11 . 77
                                                                                                                                       Rate of duty
          Heading                                                           Description                                       Autonomous        Conventional
           number                                                                                                                                      %
                                                                                                                                   %
              1                                                                  2
                                                                                                                                  J                    i
         25.01              A.    II . Other :
        (cont'd)                      a) Denatured or for industrial uses (including refining) other than
                                          the preservation or preparation of foodstuffs for human con­
                                          sumption ( a)                                                                          5 u.a .         2-5 u.a .
                                                                                                                                  per               per
                                                                                                                               1 000 kg         1 000 kg
                                                                                                                                  net               net
                                      b ) Other                                                                                 16 u.a .          8 u.a .
                                                                                                                                  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
         25.10             Natural calcium phosphates,                     natural     aluminium          calcium phosphates,
                           apatite and phosphatic chalk                                                                          Free              Free
         25.11             Natural barium            sulphate       ( barytes); natural barium carbonate (witherite),
                           whether or not calcined, other than barium oxide :
                           A. Barium sulphate .                                                                                  Free             Free
                           B. Barium carbonate, whether or not calcined                                                            3                 1
( a ) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 14 . 11 . 77                            Official Journal of the European Communities                         No L 289/ 115
                                                                                                       Rate of duty
     Heading                                                                                  Autonomous        Conventional
     number                                           Description
                                                                                                   %                   %
        1                                                  2                                       3                   4
     25.12   Siliceous fossil meals and similar siliceous earths ( for example, kieselguhr,
             tripolite or diatornite) , 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. Oude or in irregularly-shaped pieces                                              Free              Free
             B.   Other                                                                            3                  1
     25.14   Slate, including slate not further worked than roughly split, rougly 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. Nöt further worked than squared by sawing or splitting, of a thickness
                  not exceeding 25 cm :
                     I. Alabaster                                                                 Free              Free
                   11 . 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 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 :
                    1 . 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
      25.17  Pebbles and crushed or broken stone ( whether or not heat-treated), gravel,
             macadam and tarred macadam , of a kind commonly used for concrete
             aggregates, for road metalling or for railway or other ballast ; flint and
             shingle, whether or not heat-treated ; granules and chippings ( whether
             or not heat-treated) and powder of stones falling within heading No 25.15
             or 25.16                                                                             Free              Free
     25.18   Dolomite, whether or not calcined, including dolomite not further worked
             than roughly split, roughly squared or squared by sawing ; agglomerated
             dolomite ( including tarred dolomite):
             A. Crude dolomite                                                                    Free              Free
             B.   Calcined dolomite                                                                4                  2
             C. Agglomerated dolomite                                                              5                 2-5
 ---pagebreak--- No L 289/ 116                        Official Journal of the European Communities                                    14 . 11 . 77
                                                                                                          Rate of duty
   Heading                                           Description                                  Autonomous       Conventional
    number
                                                                                                                          %
       1                                                  2                                            3                  4
    25.19     Natural magnesium carbonate (magnesite); fused magnesia ; dead-burned
              (sintered) magnesia, whether or not containing small quantities of
              other oxides added before sintering; other magnesium oxide, whether
              or not chemically pure:
              A. Magnesium          oxide    other     than      calcined   natural    magnesium
                  carbonate                                                                           9                5-6
              B.   Other                                                                             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                                                                            Free               Free
    25.22     Quicklime, slaked lime and hydraulic lime, other than calcium oxide and
              hydroxide                                                                                4                3-5
    25.23     Portland cement, ciment fondu, slag cement, supersulphate cement and
               similar hydraulic cements, whether or not coloured or in the form of
              clinker                                                                                  8                 4
    25.24     Asbestos                                                                               Free              Free
   [25.25
    25.26     Mica, including splittings ; mica waste                                                Free              Free
    25.27     Natural steatite, including natural steatite not further               worked  than
               roughly split, roughly squared or squared by sawing; talc:
               A. Natural steatite, including natural steatite not further worked than
                   roughly split, roughly squared or squared by sawing                               Free              Free
    25.27      B. Natural steatite, crushed or powdered :
                     I. Talc in immediate packings of a net capacity of 1 kg or less                   8                 4
                    II . Other                                                                         3                 1
    25.28      Natural cryolite and natural chiolite                                                 Free              Free
   [25.29]
    25.30      Crude natural borates and concentrates thereof ( calcined or not), but not
              including borates separated from natural brine ; crude natural boric acid
              containing not more than 85% of H3B03 calculated on the dry weight                     Free              Free
 ---pagebreak--- 14 . 11 . 77                                  Official Journal of the European Communities               No L 289 / 117
                                                                                                    Rate of duty
      Heading                                                                                                Conventional
      number                                                Description                    Autonomous
                                                                                                %                  %
           1                                                     2                               3                 4
      25.31             Felspar, leucite, nepheline and nepheline syenite ; fluorspar:
                        A. Fluorspar                                                            3                2-5
                        B.  Other                                                              Free             Free
      25.32             Mineral substances not elsewhere specified or included :
                        A. Natural micaceous iron oxides                                        3                 2
                        B.  Other                                                              Free              (a)
       ( a) See Annex .
 ---pagebreak--- No L 289/ 118                           Official Journal of the European Communities                               14 . 11 . 77
                                                           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 3 1 ;
    (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 extrac­
    tion of metals or as a basis for the manufacture of chemical compounds of metals.
                                                                                                       Rate of duty
     Heading
     number                                           Description                               Autonomous      Conventional
                                                                                                     %                %
        1                                                  2                                        3                 4
     26.01        Metallic ores and concentrates and roasted iron pyrites:
                  A. Iron ores and concentrates and roasted iron pyrites:
                       I. Roasted iron pyrites                                                    Free             Free
                      II. Other (ECSC)                                                                             Free
                 B. Manganese ores and concentrates, including manganiferous iron ores
                     and concentrates with a • manganese content of 20% or more by weight
                     (ECSC)                                                                                        Free
                 C. Uranium ores and concentrates :
                       I. Uranium ores and pitchblende, and concentrates thereof, with a
                          uranium content of more than 5% by weight (EURATOM)                     Free             Free
                      II. Other                                                                   Free             Free
                 D. Thorium ores and concentrates:
                       I. Monazite;   urano-thorianite and other thorium ores and 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
 ---pagebreak--- 14 . 11 . 77                       Official Journal of the European Communities                       No L 289/ 119
                                                                                                 Rate of duty
      Heading
      number                                     Description                             Autonomous       Conventional
                                                                                              %                 %
          1                                           2                                      3                  4
       26.02  Slag, dross, scalings and similar waste from the manufacture of iron or
              steel :
              A. Blast-furnace dust (ECSC)                                                                    Free
              B. Other                                                                      Free              Free
      26.03   Ash and residues ( other than from the manufacture of iron or steel), con­
              taining metals or metallic compounds                                          Free              Free
      26.04   Other slag and ash, including kelp                                           Free              Free
 ---pagebreak--- No L 289 / 120                          Official Journal of the European Communities                              14 . 11 . 77
                                                             CHAPTER 27
                        MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION ;
                                        BITUMINOUS SUBSTANCES ; MINERAL WAXES
Notes
1 . This Chapter does not cover:
    ( a) Separate chemically defined organic compounds, other than chemically pure methane and propane which are to
         be classified in heading No 27.11 ;
    (b) Medicaments falling within heading No 30.03 ; or
    (c) Mixed unsaturated hydrocarbons falling within heading No 33.01 , 33.04 or 38.07.
2 . Heading No 27.07 is to be taken to include products similar to those obtained by the distillation of high 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 beading No 27.10:
    A. "Light oils " (subheading 27.10 A) means oils and preparations of which 90% or more by volume (including
         losses) distils at 210 °C (ASTM D 86 method);
    B. "Special spirits" (subheading 27.10 A III a)) means light oils as defined in paragraph A above, not containing
          any anti-knock preparations, and with a difference of not more than 60 °C between the temperatures at which
          5% and 90% (including losses) distil by volume;
    C. " White spirit" (subheading 27.10 A III a) 1 ) means special spirits as defined in paragraph B above with a
         flash-point higher than 21 °C by the Abel-Pensky method (b);
    D. "Medium oils " (subheading 27.10 B) means oils and preparations of which less than 90% by volume (includ­
         ing losses) distils at 210 °C and 65% or more by volume (including losses) distils at 250 °C (ASTM D 86
         method);
    E. "Heavy oils " (subheading 27.10 C) means oils and preparations of which less than 65% by volume (including
         losses) distils at 250 °C by the ASTM D 86 method or of which the distillation percentage at 250 °C cannot be
         determined by that method;
    F. "Gas oils " (subheading 27.10 C I) means heavy oils as defined in paragraph E above of which 85% or more by
         volume (including losses) distils at 350 °C (ASTM D 86 method);
(a) Unless otherwise stated, term "ASTM method" means the methods laid down by the American Society for Testing and Materials
    in the 1 976 edition of standard definitions and specifications for petroleum and lubricating products.
(b) The term "Abel-Pensky method" means method DIN (Deutsche Industrienormen) 51755—Mdrz 1974 published by the DNA
     (Deutsche Normenausschufi) , Berlin 15 .
 ---pagebreak---  14 . 11 . 77                          Official Journal of the European Communities                          No L 289 / 121
      G. "Fuel oils " (subheading 27.10 C II) means heavy oils as defined in paragraph F. above (other than gas oils as
          defined in paragraph F above) which, for a corresponding diluted colour C, have a viscosity V:
          — not exceeding that shown in line I of the following table when the sulphated ashes content is less than 1 %
              by the ASTM D 874 method and the saponification index is less than 4 by the ASTM D 939-54 method;
          — exceeding that shown in line II when the pour point is not less than 1 0 °C by the ASTM D 97 method;
          — exceeding that shown in line I but not exceeding that shown in line II when 25% or more by volume distils
              at 300 °C by the ASTM D 86 method or, if less than 25% by volume distils at 300 °C, when the pour point
              is higher than 10 °C below zero by the ASTM D 97 method. These provisions apply only to oils having a di­
              luted colour C of less than 2 .
                                              Diluted colour C/Viscosity V concordance table
                                                                                                                   75
            Colour C       0  0-5    1   1:5   ?    2 -S   3    J5      4    45     5     55  6   6 -5    7
                                                                                                               and above
                      1    4   4    4    54    9    151   253  424    7 II   11 9 200    535 562 9 43  / 580     2 650
           Visco­
            sity
              V      u     7   7    1
                                          7    9    151   253  42 4    71-1  / /9 200    335 562 9 43  1 580     2 650
          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 250 °C by the ASFM D 86 method (zero shall be deemed to be a per­
          centage); 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 " (sub­
     heading 27.11 B I) shall be taken to apply to products with a relative vapour pressure in the liquid state and at
     37-8 °C of not more than 24-5 bars by the ASTM D 1267 method.
3 . For the purposes 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 nine
          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 nine centistokes
          or higher by the ASTM D 445 method.
5. For the purposes of headings Nos 27.10, 27.1 1 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--- No L 289 / 122                          Official Journal of the European Communities                           14 . 11 . 77
    (c) cracking;
    (d) reforming;
    (e) extraction by means of selective solvents;
    (f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sul­
         phuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active
          earth, activated earth, activated charcoal or bauxite;
     (g) polymerisation;
    (h) alkylation;
    (ij) isomerisation ;
     (k) (in respect of products of subheading 27.10 C only) desulphurisation with hydrogen resulting in a reduction of
          at least 85% of the sulphur content of the products processed (ASTM D 1266-59 T method);
     (I) (in respect of products of heading No 27.10 only) deparaffining by a process other than filtering;
     (m)(in respect of products of subheading 27.10 C only) treatment with hydrogen at a pressure of more than 20 at­
          mospheres and a temperature of more than 250 °C with the use of a catalyst, other than to effect desulphurisa­
          tion, when the hydrogen constitutes an active element in a chemical reaction . The further treatment with hy­
          drogen of lubricating oils of subheading 27.10 C III (e.g. hydrofinishing or decolourisation) in order, more
          especially, to improve colour or stability shall not, however, be deemed to be a specific process;
     (n) (in respect, of products of subheading 27.10 C II only) atmospheric distillation, on condition that less than
          30% of these products distils, by volume, including losses, at 300 °C by the ASTM D 86 method. If 30% or
          more by volume, including losses, of such products distils at 300 °C by the ASTM D 86 method, the quantities
          of products which may be obtained during the atmospheric distillation and which fall within subheadings 27.10
          A and 27.10 B shall be dutiable at the same rates as those provided for under subheading 27.10 C II c) accord­
          ing 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.
                                                                                  i
     Should any preparatory treatment prior to the above-mentioned treatments be necessary by reason of technical
     requirements, the customs exemption shall apply only to the quantities of the products intended for and actually
     subjected to such above-mentioned 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 treat­
    ment 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 II a) and 29.01 D I 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 which, within a period of six months
    and subject to such other conditions as may be determined by the competent authorities, are to undergo a specific
    process or further chemical transformation .
7. Subheading 27.10 C III c) covers only oils to be mixed with other oils, with the products of heading No 38.14 or
    with thickeners in order to produce oils, greases or lubricating preparations, by enterprises which, because of the
    plant with which they are equipped, cannot claim exemption from customs duty under the terms of Additional
    Note 5 above relating to heading No 27.10, and which process such oils for resale in plants equipped with all the
    following:
    — at least two storage tanks for the basic oils in bulk;
    — at least one mixing tank, with power-driven mixing equipment, with or without heating equipment, and with
          provision for the incorporation of additives; and
    — packaging equipment.
    These last three requirements concerning plant equipment are also applicable when the mixing is carried out in
    rented plants or by a subcontractor.
 ---pagebreak--- 14 . 11 . 77                             Official Journal of the European Communities                         No L 289 / 123
                                                                                                         Rate of duty
      Heading                                                                                                     Conventional
       number                                          Description                               Autonomous
                                                                                                      %                   %
          1                                                 2                                         3                   4
       27.01     Coal ; briquettes, ovoids and similar solid fuels manufactured from coal:
                 A. Coal (ECSC):
                     Federal Republic of Germany                                                                    DM 10
                                                                                                                per 1 000 kg
                                                                                                                      net
                    Other Member States                                                                              Free
                 B. Other (ECSC) :
                     Federal Republic of Germany                                                                   DM 10
                                                                                                                per 1 000 kg
                                                                                                                      net
                    Italy                                                                                              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
                                                                                                                        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, whether or not agglomerated;
                 retort carbon :
                 A. Coke and semi-coke of coal :
                       I. For the manufacture of electrodes                                           3               1-5
                      II. Other (ECSC):
                           Italy                                                                                        5
                           Other Member States                                                                       Free
                 B. Coke and semi-coke of lignite (ECSC):
                     Italy                                                                                              5
                     Other Member States                                                                             Free
                 C. Other                                                                             3                1-5
      [27.05]
       27.05 bis Coal gas, water gas, producer gas and similar gases                                Free              Free
       27.06     Tar distilled from coal, from lignite or from peat, and other mineral tars,
                 including partially distilled tars and blends of pitch with creosote oils or
                 with other coal tar distillation products                                          Free              Free
       27.07     Oils and other products of the distillation of high temperature coal tar ;
                 similar products as defined in Note 2 to this Chapter:
                 A.   Crude oils :
                       I. Crude light oils of which 90% or more by volume distils at tem­
                           peratures of up to 200 °C                                                 10                 4
                      II . Other                                                                     2                  1
 ---pagebreak---    No L 289 / 124                                       Official Journal of the European Communities                                            14 . 11 . 77
                                                                                                                                    Rate of duty
         Heading
          number                                                             Description
                                                                                                                         Autonomous          Conventional
                                                                                                                              %
              1                                                                   2                                            3                    4
          27.07            B. Benzole, toluole,            xylole, solvent naphtha ( heavy benzole); similar pro­
        {cont 'd )              ducts as defined           in Note 2 to this Chapter, of which 65% or more
                                by volume distils           at temperatures of up to 250 °C ( including mixtures
                                of petroleum spirit        and benzole ); sulphuretted toppings :
                                   I. For use as power or heating fuels                                                       10                  5
                                  II . For other purposes ( a )                                .                            Free                Free
                           C. Basic products                                                                                  6                   3
                           D. Phenols                                                                                         3                  2-5
                           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% by weight of petroleum oils or of oils obtained from bituminous
                           minerals, these oils being the basic constituents of the preparations :
                           A. Lights 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                                                                  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---  14 . 11 . 77                                         Official Journal of the European Communities                        No L 289 / 125
                                                                                                                     Rate of duty
        Heading
         number                                                           Description
                                                                                                          Autonomous          Conventional
                                                                                                                %                    %
            1                                                                  2                                 3                    4
        27.10            C. Heavy oils :
       (cont'd)
                                  I. Gas oils :
                                     a ) For undergoing a specific process ( a )                             10 ( b )               5
                                     h) For undergoing chemical transformation by a process other than
                                         those specified in respect of subheading 27.10 C 1 a) (a)         10 ( b ) ( c)         5 ( c)
                                     c ) For other purposes                                                  10 ( d)                5
                                II . Fuel oils :
                                     a ) For undergoing a specific process ( a)                              10 ( b )              5
                                     b) For undergoing chemical transformation by a process other
                                         than those specified in respect of subheading 27.10 C II a) ( aí  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 )              ó
                                     b) For undergoing chemical transformation by a process other than
                                         those specified in respect of subheading 27.10 C III a ) ( a)     12 ( b ) ( c)         6 ( c)
                                     c) To be mixed in accordance with the terms of Additional Note 7
                                         to this Chapter ( a )                                               12 ( e)               6
                                     d) For other purposes                                                   12 ( f)               6
        27.11             Petroleum gases and other gaseous hydrocarbons :
                         A. Propane of a purity not less than 99% :
                                 I. For use as a power or heating fuel                                        25                 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 27.1 1 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) See Additional Note 6 .
(d) Duty rate reduce^ 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--- No L 289/ 126                                        Official Journal of the European Communities                                       14, 11 . 77
                                                                                                                             Rate of duty
      Heading                                                            Description
       number                                                                                                      Autonomous         Conventional
                                                                                                                        %                    %
           1                                                                  2                                          3                   4
      27.12             A.     II . For undergoing chemical transformation by a process other than
   {cont'd)                        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             Paraffin wax , micro-crystalline wax , slack wax , ozokerite, lignite wax , peat
                        wax and other mineral waxes, whether or not coloured :
                        A. Ozokerite, lignite wax or peat wax ( natural products):
                               I. Crude                                                                                 3                 1-5
                              II . Other               "                                                               10                  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 B I a ) ( 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)                                                                  1                 (d)
     27.17              Electric current                                                                              Free              Free
    ( a ) Entry under this subheading is subje« to conditions to be determined by the competent authorities.
    ( b ) Total suspension for an indefinite period.
    ( c) See Additional Note 6 .
    ( d ) See Annex .
 ---pagebreak--- 14 . 11 . 77                              Official Journal of the European Communities                         No L 289 / 127
                                                            SECTION VI
                                PRODUCTS OF THE CHEMICAL AND ALLIED INDUSTRIES
Notes
1 . ( a) Goods (other than radio-active ores) answering to a description in heading No 28.50 or 28.51 are to be clas­
            sified 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 clas­
            sified in those headings and in no other heading of this Section.
2 . Subject to Note 1 above, goods classifiable within heading No 30.03 , 30.04, 30.05 , 32.09 , 33.06, 35.06 , 37.08 or
     38.11 by reason of being put up in measured doses or for sale by retail are to be classified in those headings and in
     no other heading of the Tariff.
3 . Goods put up in sets consisting of two or more separate constituents, some or all of which fall within the present
     Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the
     heading appropriate to that product, provided that the constituents are :
     (i) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together
            without first being repacked ;
     (ii) imported together; and
     (iii) identifiable, whether by their nature or by the relative proportions in which they are present, as being com­
            plementary one to another.
                                                             CHAPTER 2S
                  INORGANIC CHEMICALS ; ORGANIC AND INORGANIC COMPOUNDS OF PRECIOUS METALS ,
                          OF RARE EARTH METALS, OF RADIO-ACTIVE ELEMENTS AND OF ISOTOPES
 Notes
 1 . Except where their context or these Notes otherwise require, the headings of this Chapter are to be taken to apply
      only to :
      (a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities;
      ( b ) Products mentioned in ( a) above dissolved in water ;
      ( c) Products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and
            necessary method of putting up these products adopted solely for reasons of safety or for transport and that the
            solvent does not render the product particularly suitable for some types of use rather than for general use;
      ( d) The products mentioned in ( a ), ( b ) or ( c) above with an added stabiliser necessary for their reservation 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 pro­
            duct particularly suitable for some types of use rather than for general use.
 2 . In addition to dithionites stabilised with organic substances and to sulphoxylates (heading No 28.36), carbonates
       and percarbonates of inorganic bases (heading No 28.42 ), cyanides and complex cyanides or inorganic bases
        ( heading No 28.43 ), fulminates, cyanates and thiocyanates, of inorganic bases ( heading No 28.44 ), organic pro­
       ducts included in headings Nos 28.49 to 28.52 and metal and non-metal carbides ( heading No 28.56 ), only the fol­
       lowing compounds of carbon are also to be classified in the present Chapter:
       ( a) Oxides of carbon ; hydrocyanic, fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids
             (heading No 28.13 );
 ---pagebreak---  No L 289 / 128                           Official Journal of the European Communities                            14 . 11 . 77
     (b) Oxyhalides of carbon (heading No 28.14 );
     (c) Carbon disulphide (heading No 28.15 );
     ( d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiam­
            minochromates (reineckates) and other complex cyanates, of inorganic bases (heading No 28.48 );
     (e) Solid hydrogen peroxide (heading No 28.54), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen
           halides and cyanamide and its metallic derivatives (heading No 28.58 ) other than calcium cyanamide, contain­
           ing 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 and magnesium oxide, whether or not chemically pure, and other products falling within Sec­
            tion 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-ex­
            tinguishing grenades, of heading No 38.17 ; ink removers put up in packings for sale by retail, of heading No
            38.19 ; cultured crystals (other than optical elements) weighing not less than 2-5 g each, of the halides of the
            alkali or of the alkaline-earth metals, of heading No 38.19 ;
      ( f) Precious or semi-precious stones ( natural, synthetic or reconstructed) or dust or powder of such stones (head­
            ings Nos 71.02 to 71.04 ), and precious metals and precious metal alloys falling within Chapter 71 ;
      (g) The metals, whether or not chemically pure, and metal alloys falling within any heading of Section XV; or
      (h ) Optical elements, for example, of the halides of the alkali or of the alkaline-earth metals (heading No 90.01 ).
4 . Chemically defined complex acids consisting of a non-metal acid falling within sub-Chapter II and a metallic acid
     falling within sub-Chapter IV are to be classified in heading No 28.13 .
5 . Headings Nos 28.29 to 28.48 inclusive are to be taken to apply only to metallic or ammonium salts or peroxysalts.
     Except where the context otherwise requires, double or complex salts are to be classified in heading No 28.48 .
6 . Heading No 28.50 is to be taken to apply only to :
     (a) The following fissile chemical elements and isotopes: natural uranium and uranium isotopes 233 and 235 ,
           plutonium and plutonium isotopes ;
     (b) The following radio-active chemical elements : technetium, promethium, polonium, astatine, radon, francium,
            radium, actinium, protactinium, neptunium, americium and other elements of higher atomic number;
     (c) All other radio-active isotopes, natural or artificial, including those of the precious metals and of the base
           metals of Sections XIV and XV;
     (d) Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined and
            whether or not mixed together;
     (e) Alloys (other than ferro-uranium), dispersions and cermets, containing any of these elements or isotopes or their
           inorganic or organic compounds ;
     (f) Nuclear reactor cartridges, spent or irradiated.
     The term "isotopes" mentioned above and in headings Nos 28.50 and 28.51 includes "enriched isotopes", but does
     not include chemical elements which occur in nature as pure isotopes nor uranium depleted in U 235 .
 ---pagebreak--- 14 . 11 . 77                                      Official Journal of the European Communities                     No L 289/ 129
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 pre­
       sent 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                                                                                      Autonomous        Conventional
        number                                                  Description
                                                                                                          %                  %
            1                                                        2                                    3                  4
                                                        I. CHEMICAL ELEMENTS
        28.01             Halogens ( fluorine, chlorine, bromine and iodine):
                          A. Fluorine                                                                     9                7-2
                          B. Chlorine                                                                    14               112
                          C. Bromine                                                                     15                12
                          D. Iodine                                                                   Free ( a )           (b)
        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
( a) For iodine other than crude :
     — free until 31 December 197X ;
     — 15% from 1 January 1979 .
( b) See Annex .
 ---pagebreak--- No L 289/ 130                            Official Journal of the European Communities                            14 . 11 . 77
                                                                                                      Rate of duty
    Heading
    number                                               Description                          Autonomous       Conventional
                                                                                                    %                 %
       1                                                     2                                     3                  4
    28.05      A.     II . Potassium                                                               9               7-2
  (cont'd)
                    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 :
                      1 . In flasks of a net capacity of 34-5 kg ( standard weight), of a fob
                          value, per flask, not exceeding 224 u. a                            8-40 u.a .       6-72 u.a .
                                                                                              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]
     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 ]
   28.12      Boric oxide and boric acid                                                            8               4-8
    28.13     Other inorganic acids and oxygen compounds of non-metals (excluding
              water):
              A. Hydrofluoric acid                                                                13                8
              ß . Sulphur dioxide                                                                 15                12
              C. Sulphuric anhydride                                                              8                6-4
              D. Nitrogen oxides                                                                  11               7-2
              E.    Arsenic trioxide                                                              8               6-4
              F. Arsenic pentoxide and acids of arsenic                                           11               8-8
              G. Carbon dioxide                                                                  15               9-6
              H. Silicon dioxide                                                                 10               6-4
              IJ . Other                                                                         12                 8
 ---pagebreak--- 14 . 11 . 77                                           Official Journal of the European Communities                         No L 289/ 131
                                                                                                                       Rate of duty
        Heading                                                                                                                 Conventional
        number                                                           Description                         Autonomous
            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 :
                                1 . Sulphur chlorides                                                            14                112
                               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                1 1-8
                          C. Peroxides of sodium or potassium                                                    13                  8
        28.18            Hydroxide and peroxide of                        magnesium ; oxides, hydroxides and
                         peroxides, of strontium or barium :
                         A. Hydroxide and peroxide of magnesium                                                   9                 5-6
                         B. Oxide, hydroxide and peroxide of strontium                                           12                 9-6
                         C. Oxide, hydroxide and peroxide of barium                                              11                 8-8
        28.19            Zinc oxide and zinc peroxide                                                            14                12-8
        28.20            Aluminium oxide and hydroxide ; artificial corundum :
                         A. Aluminium oxide and hydroxide                                                      11 ( a )             8-8
                         B.   Artificial corundum                                                                10                 7-6
( a ) Duty rate reduced to 5 5% (suspension ) for an indefinite period .
 ---pagebreak--- No L 289/ 132                        Official Journal of the European Communities                          14 . 11 . 77
                                                                                                 Rate of duty
    Heading
    number                                         Description                          Autonomous        Conventional
                                                                                              %                   %
       1                                                2                                     3                   4
    28.21      Chromium oxides and hydroxides                                                 15              13-4
    28.22      Manganese oxides:                                                      -
               A. Manganese dioxide                                                          12                  8
               B.  Other                                                                     15                 12
    28.23      Iron oxides and hydroxides; earth colours containing 70% or more by
               weight of combined iron evaluated as Fe20 3                                   10                6-4
    28.24      Cobalt oxides and hydroxides ; commercial cobalt oxides                       10                6-4
    28.25      Titanium oxides                                                               15                9-6
   [28.26 ]
    28.27      Lead oxides; red lead and orange lead                                         13               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 hydroxide                                               10                 8
              E.   Tin oxides                                                                11               8-8
              F. Nickel oxides and hydroxides                                              Free              Free
              G. Molybdenum oxides and hydroxides                                           13                8
              H. Tungsten oxides and hydroxides                                             8                64
              IJ . Vanadium oxides and hydroxides :
                     I. Vanadic pentoxide                                                   9                5-6
                    II . Other                                                             12                 8
              K. Zirconium oxide and germanium oxides                                      10                 8
              L. Copper oxides and hydroxides:
                     I. Oxides                                                              5                 4
                    II. Hydroxides                                                         12                9-6
              M. Mercury oxides                                                             7                5-6
              N.   Other                                                                   14              11-2
 ---pagebreak--- 14 . 11 . 77                          Official Journal of the European Communities                           No L 289/ 133
                                                                                                        Rate of duty
     Heading
      number                                         Description                              Autonomous         Conventional
                                                                                                    %                   "L
         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   Chlorides, oxychlorides and hydroxychlorides; bromides and oxybromides;
              iodides and oxyiodides :
              A. Chlorides :
                      I. Of ammonia ; of aluminium                                                 14                112
                    II . Of barium                                                                 11                 8-8
                  III. Of calcium ; of magnesium                                                   10                 6-4
                  IV . Of iron                                                                      3                 24
                   V. Of cobalt ; of nickel                                                        13                10 4
                  VI . Of tin                                                                       9                5-6
                 VII . Other                                                                       12                 9-6
              B. Oxychlorides and hydroxychlorides:
                     I. Of copper; of lead                                                          5 ·                4
                    II . Other                                                                     12                  8
              C. Other                                                                             15                 12
      28.31  Hypochlorites ; commercial calcium hypochlorite ; chlorites; hypobromites:
             A. Sodium hypochlorite; potassium hypochlorite                                        14                11-2
             B.    Chlorites                                                                      13                   8
             C. Other                                                                             15                  12
     28.32   Chlorates and         Perchlorates;   bromates      and perbromates; iodates and
             periodates:
             A. Chlorates :
                    I. Of ammonia ; of sodium ; of potassium                                      10     ■            8
                   II. Of barium                                                                  9                 7-2
                 III . Other                                                                      12                 9-6
             B.   Perchlorates :
                    I. Of ammonia                                                                  7                 5-6
                   II . Of sodium                                                                 10                6-4
                 III . Of potassium                                                                9                7-2    '
                 IV. Other                                                                        12                 9-6
             C. Other                                                                             15                 12
 ---pagebreak--- No L 289/ 134                          Official Journal of the European Communities                                    14 . 11 . 77
                                                                                                            Rate of duty
    Heading
    number                                             Description                                   Autonomous      Conventional
                                                                                                          %                 %
       1                                                    2                                             3                 4
   [28.33 ]
   [28.34 ]
    28.35     Sulphides; polysulphides:
              A. Sulphides :
                     I. Of potassium ; of barium ; of tin ; of mercury                                   11              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 (excluding alums):
                     I. Of sodium ; of cadmium                                                           11              7-2
                    II. Of potassium ; of copper                                                         5               3-2
                  III . Of barium ; of zinc                                                              14             1 1 -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 ammonia                                                                       12              9-6
                   II . Of potassium                                                                     15              12
                  III . Of chromium                                                                      13             10-4
                  IV . Other                                                                             14             112
              C. Persulphates                                                                            13             10-4
   28.39      Nitrites and nitrates :
              A. Nitrites                                                                                12               8
 ---pagebreak--- 14 . 11 . 77                           Official Journal of the European Communities                                 No L 289/ 135
                                                                                                               Rate of duty
       Heading
       number                                           Description                                   Autonomous        Conventional
                                                                                                           %
          1                                                  2                                             3                    4
       28.39   B.   Nitrates :                                                                               \
     (cont'd)
                      I. Of sodium                                                                        14                8-8
                    II. Of potassium                                                                      10                  8
                   III . Of barium ; of beryllium ; of cadmium ; of cobalt ; of nickel                    11                8-8
                   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                                                           15                9-6
               B. Phosphates ( including polyphosphates):
                      I. Of ammonia :
                          a ) Polyphosphates                                                              15                112
                          b) Other                                                                        12                  8
                    II. Other                                                                             15                11-2
      [28.41 ]
       28.42   Carbonates and percarbonates ;            commercial   ammonium         carbonate con­
               taining ammonium carbamate:
               A. Carbonates :
                      I. Of ammonia ( 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                112
       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
 ---pagebreak---    No L 289/ 136                                        Official Journal of the European Communities                          14 . 11 . 77
                                                                                                                   Rate of duty
          Heading
          number                                                            Description                    Autonomous       Conventional
                                                                                                                %                  %
             1                                                                   2                              3                  4
          28.44            Fulminates, cyanates and thiocyanates:
                           A. Fulminates                                                                       12               9-6
                           B. Cyanates                                                                         10      »         g
                           C. Thiocyanates                                                                     15                12
          28.45            Silicates; commercial sodium and potassium silicates:
                           A. Of zirconium                                                                     11               8-8
                           B. 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                                                                          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. Arsenates                                                                 12               9-6
                                II. Double or complex phosphates                                               14              112
                               III . Double or complex carbonates                                              14               8-8
                               IV. Double or complex silicates                                                 14               9-6
                                V. Other                                                                       14             11-2
[ a ) Entry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- 14 . 11 . 77                                            Official Journal of the European Communities               No L 289/ 137
                                                                                                               Rate of duty
       Heading
        number                                                         Description                     Autonomous       Conventional
                                                                                                            %                   %
            1                                                               2                                3                  4
                                                               VI . MISCELLANEOUS
       28.49               Colloidal precious metals ; amalgams of precious metals ; salts and other
                           compounds, inorganic or organic, of precious metals, including albuminates,
                           proteinates, tannates and similar compounds, whether or not chemically
                           defined :
                           A. Colloidal precious metals :
                                   I. Silver                                                               10                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. Other ( b )                                                                Free              ( a)
       28.51               Isotopes and their compounds, inorganic or organic, whether or not
                           chemically defined, other than isotopes and compounds falling within
                           heading No 28.50 :
                           A. Deuterium , heavy water and other compounds of deuterium ; hydrogen
                                and compounds thereof, enriched in deuterium ; mixtures and solutions
                                containing these products (EURATOM)                                        10               —
                           B.    Other                                                                     15               9-6
        28.52              Compounds, inorganic or organic, of thorium, of uranium depleted in
                            U 235 , of rare earth metals, of yttrium or of scandium, whether or not
                            mixed together:
                            A. Of thorium of or uranium depleted in U 235 , whether or not mixed
                                 together (EURATOM)                                                       Free               ( a)
                            B.    Other                                                                     6                 4
( a) See Annex .
( b) ex B : Artificial radio-active isotopes and their compounds (EURATOM).
 ---pagebreak--- No L 289/ 138                         Official Journal of the European Communities                                   14 . 11 . 77
                                                                                                          Rate of duty
    Heading
    number                                            Description                                 Autonomous       Conventional
                                                                                                       %                  %
       1                                                   2                                            3                 4
   [28.53 ]
    28.54     Hydrogen peroxide (including solid hydrogen peroxide):
              A. Solid                                                                                18              14-4
              B.   Other                                                                              15                12
    28.55     Phosphides, whether or not chemically defined:
              A. Of iron ( ferro-phosphorus), containing 15% or more by weight of
                   phosphorus                                                                         11               7-2
              B.   Other                                                                              14              112
    28.56     Carbides, whether or not chemically defined :
              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, azides, silicides and borides, whether or not chemically
              defined :
              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 similar purity); liquid air (whether or not rare gases have been removed); com­
              pressed air; amalgams, other than amalgams of precious metals :
              A. Distilled and conductivity water and water of similar purity                         4               3-2
              B. Liquid air ( whether or not rare gases have been removed); compressed air ...        7               5-6
              C. Other                                                                               15               9-6
 ---pagebreak--- 14 . 11 . 77                             Official Journal of the European Communities                            No L 289 / 139
                                                            CHAPTER 29
                                                       ORGANIC CHEMICALS
Notes
1 . Except where the context otherwise requires, the headings of this Chapter are to be taken to apply only to :
     ( a) Separate chemically defined organic compounds, whether or not containing impurities ;
     (b ) Mixtures of two or more isomers of the same organic compound ( whether or not containing impurities), except
             mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated ( Chapter 27);
     (c) The products of headings Nos 29.38 to 29.42 inclusive, or the sugar ethers and sugar esters, and their salts, of
            heading No 29.43 , or the products of heading No 29.44, whether or not chemically defined ;
     (d) Products mentioned in ( a), ( b) or (c) above dissolved in water;
     (e) Products mentioned in (a), (b ) or ( c) above dissolved in other solvents provided that the solution constitutes a
            normal and necessary method of putting up these products adopted solely for reasons of safety or for transport
            and that the solvent does not render the product particularly suitable for some types of use rather than for gen­
            eral use ;
      (f) The products mentioned in ( a), (b ), ( c), (d) or (e) above with an added stabiliser necessary for their preservation
             or transport ;
     '( g) The products mentioned in (a), (b), (c), (d), ( e) or ( f) above with an added anti-dusting agent or a colouring or
             odoriferous substance added to facilitate their identification or for safety reasons, provided that the additions
             do not render the product particularly suitable for some types of use rather than for general use ;
      (h) The following products, diluted to standard strengths, for the production of azo dyes : diazonium salts, couplers
             used for these salts and diazotisable amines and their salts.
2 . This Chapter does not cover:
      ( a) Goods falling within heading No 15.04 or glycerol (heading No 15.11 );
      ( b ) Ethyl alcohol heading No 22.08 or 22.09 );
      ( c) Methane and propane (heading No 27.11 );
      (d) The compounds of carbon mentioned in Note 2 of Chapter 28 ;
      (e) Urea (heading No 31.02 or 31.05 as the case may be);
      ( f) Colouring matter of vegetable or animal origin (heading No 32.04 ); synthetic organic dyestuffs ( including pig­
             ment dyestuffs), synthetic organic products of a kind used as luminophores and products of the kind known as
             optical bleaching agents substantive to the fibre and natural indigo (heading No 32.05 ) and dyes or other
             colouring matter put up in forms or packings of a kind sold by retail ( heading No 32.09 );
       (g) Enzymes (heading No 35.07);
       (h) Metaldehyde, hexamethylenetetramine and similar substances put up in forms ( for example, tablets, sticks or
             similar forms) for use as fuels, and liquid fuels of a kind used in mechanical lighters in containers of a capacity
             not exceeding 300 cm3 (heading No 36.08 );
       (ij ) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No 38.17 ;
             ink removers put up in packings for sale by retail, of heading No 38.19 ; or
       ( k) Optical elements, for example, of ethylenediainine 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--- No L 289 / 140                        Official Journal of the European Communities                                14 . 11 . 77
4 . Unless otherwise stipulated in the subheadings of headings Nos 29.03 to 29.05 , 29.07 to 29.10 , 29.12 to 29.21 ,
    inclusive, and 29.22 and 29.23 , any reference to halogenated, sulphonated, nitrated or nitrosated derivatives is to
    be taken to include a reference to any combinations of these derivatives ( for example, sulphohalogenated,
    nitrohalogenated, nitrosulphonated and nitrosulphohalogenated derivatives).
    Nitro and nitroso groups are not to be taken as nitrogen-functions for the purpose of heading No 29.30.
5 . ( a) The esters of acid-function organic compounds falling within sub-Chapters I to VI with organic compounds of
         these sub-Chapters are to be classified with that compound which is classified in the heading placed last in the
         sub-Chapters.
    (b ) Esters of ethyl alcohol or glycerol with acid-function organic compounds of sub-Chapters I to VII are to be
         classified with the corresponding acid-function compounds.
    (c) The salts of the esters referred to in paragraph (a) or (b) above with inorganic bases are to be classified with the
         corresponding esters.
    ( d) The salts of other acid- or phenol-function organic compounds falling within sub-Chapters I to VII with inor­
         ganic 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 ad­
    dition 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 poly­
     mers of aldehydes, of thioaldehydes or of aldimines, anhydrides of polybasic acids, cyclic esters of polyhydric al­
     cohols with polybasic acids , cyclic ureides and cyclic thioureides, imides of polybasic acids, hexamethylenetet­
     ramine and trimethylenetrinitramine.
Additional Note
Within any one heading, derivatives of a chemical compound (or a group of chemical compounds) falling within a
subheading are to be classified, unless otherwise stipulated, within that subheading, provided that, in the same series of
subheadings, there exists no final subheading "other" (with no additional text). If such a subheading exists, the deriva­
tives in question shall be classified under that final subheading "other".
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         Heading
         number                                                           Description
                                                                                                            Autonomous       Conventional
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                                            I. HYDROCARBONS AND THEIR HALOGENATED ,
                                    SULPHONATED , NITRATED OR NITROSATED DERIVATIVES
         29.01            Hydrocarbons:
                          A. Acyclic:
                                 I. For use as power or heating fuels                                           25              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 . Isopropylbenzene ( eumene)                                                   8                8
                              IV . Naphthalene and anthracene                                                  Free               3
                               V. Biphenyl and terphenyls                                                       15               12
                              VI . Other                                                                        16              104
         29.02            Halogenated derivatives of hydrocarbons:
                          A. Halogenated derivatives of acyclic hydrocarbons :
                                 I. Fluorides and polyfluorides                                                 18              144
                               II . Chlorides and polychlorides :
                                     a ) Saturated :
                                         1.    Chloromethane and chloroethane                                   18              144
                                         2.    Other                                                            16              12-8
                                     b ) Unsaturated                                                      A     19              15 2
                              III . Bromides and polybromides                                                   2.3             184
                              IV . Iodides and polyiodides                                                      25              17 5
                               V. Mixed derivatives                                                             17              13-6
                          B. Halogenated derivatives of cyclanes, cyclenes and cycloterpenes                    17              13 6
                          C. Halogenated derivatives of aromatic hydrocarbons                                   18              14 4
' aj Hntry under this subheading is subject to conditions to be determined by the competent authorities .
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         29.03            Sulphonated, nitrated or nitrosated derivatives of hydrocarbons:
                          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 isopropyl alcohols                                             15                   12
                               III . Butyl alcohols :
                                      a ) teriButyl alcohol                                                     8                  6-4
                                      b ) Other butyl alcohols                                                 14                 1 12
                               IV . Pentyl alcohols ( 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 :
                                  1 . 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 .
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      29.04   C. IV . Other polyhydric alcohols                                                                 14              112
     (cont'd)
                      V. Halogenated, 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
                    III . Sterols and inositols                                                                 14             112
                    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              24
                     III . Naphthols and their salts                                                            18              144
                     IV . Other                                                                                 17              13-6
              B. Polyphenols :
                        I. Resorcinol and its salts                                                             17              13-6
                       II. Hydroquinone ( quinol )                  .'                                          18              14-4
                     III. Dihydroxynaphthalenes and their salts                                                 17              13-6
                     IV . 2,2-Bis(4-hydroxyphenyl)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 :
                        I. Trinitrophenol ( picric    acid);    lead   trinitroresorcinoxide ;   trinitro­
                           xylenols and their salts                                                             10                8
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    29.07      C.    II. Dinitrocresols ; trinitro-m-cresol                                             16             12-8
   (cont'd)
                  III. Other                                                                            18             14-4
              D. Mixed derivatives                                                                      18             144
                           IV. ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES,
                             EPOXIDES WITH A THREE OR FOUR MEMBER RING ,
                                  ACETALS AND HEMIACETALS, AND THEIR
                     HALOG EÑATEO , 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
                    II . Cyclanic, cyclenic and cycloterpenic                                           17             13-6
                  III . Aromatic :
                         a ) 4-íÉ?rí-Butyl-3-methoxy-l-methyl-2,6-dinitrobenzene ( 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              1 1-2
              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              112
    29.09     Epoxides, epoxyalcohols , epoxyphenols and epoxyethers, with a three or four
              member ring, ánd their halogenated, sulphonated, nitrated or nitrosated 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 deriva­
              tives :
              A. Piperonyl butoxide                                                                    13              10-4
              B.   Other                                                                                18             14-4
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                                 V. ALDEHYDE-FUNCTION COMPOUNDS
      29.11  Aldehydes, aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and other
             single or complex oxygen-function aldehydes; cyclic polymers of aldehydes;
             paraformaldehyde:
             A. Acyclic aldehydes :
                     I. Methanal ( formaldehyde)                                                   18               14-4
                   II. Ethanal ( acetaldehyde)                                                    24                19-2
                  III. Butanal (butyraldehyde)                                                     19               15-2
                  IV . Other                                                                       16 .             12-8
             B. Cyclanic, cyclenic and cycloterpenic aldehydes                                     14               112
             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. 4-Hydroxy-3-methoxybenzaldehyde (vanillin) and 3-ethoxy-4-hydroxyben­
                        zaldehyde (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 . KETONE-FUNCTION COMPOUNDS AND
                                      QUINONE-FUNCTION COMPOUNDS
       29.13  Ketones, ketone-alcohols , ketone-phenols, ketone-aldehydes, quinones,
              quinone-alcohols , quinone-phenols , quinone-aldehydes and other single
              or complex oxygen-function ketones and quinones, and their halogenated,
              sulphonated, nitrated or nitrosated derivatives:
              A. Acyclic ketones :
                      I. Monoketones                                                               15                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 ketones ( acetonaphthones)                                 14               11-2
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     29.13    C.    II. Benzylidenacetone                                                               17               13-6
    (cont'd)
                  III. Other                                                                            18               14-4
              D. Ketone-alcohols and ketone-aldehydes :
                    I. Acyclic, cyclanic, cyclenic and cycloterpenic                                    14              112
                   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              112
                   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 acyclic monocarboxylic acids :
                      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 acid:
                             1 . Pyrolignites ( for example, of calcium)                               10                 8
                             2.  Sodium acetate                  :                                     19              15-2
                             3.  Cobalt acetate                                                        14              112
                             4.  Other                                                                 17              13-6
                         c) Esters of acetic acid :
                             1 . Ethyl, vinyl, propyl and isopropyl acetates                           20                16
                             2 . Methyl, butyl, isobutyl, pentyl (amyl ), isopentyl (isoamyl) and
                                 glycerol acetates                                                     19              15-2
                             3 . p-Tolyl, phenylpropyl, benzyl, rhodinyl, santalyl and phe­
                                 nylethane-l,2-diol 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 acids and their salts and esters                                13             10-4
     (cont'd)
                    IX . Palmitic acid and its salts and esters :
                          a ) Palmitic acid                                                      11              8-8
                          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 . Undecenoic acids and their salts and esters :
                         a ) Undecenoic acids                                                    13             10-4
                         b) Salts and esters of undecenoic acids                                 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 cycloterpenic 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
                     II. 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              112
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    29.15       C. Aromatic polycarboxylic acids :
   (cont'd)
                      I. Phthalic anhydride                                                      18              14-4
                     II. Terephthalic acid and its salts and esters                              18              11-2
                   III . Other                                                                   18              144
    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 cid                                                       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. Phenylglycolic 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
                    II. Sulphosalicylic acids and their salts and esters                        18             14-4
                  III. 4-Hydroxybenzoic acid and its salts and esters                           16             12-8
                  IV. Gallic acid (3,4,5-trihydroxybenzoic acid) and its salts and esters :
                         a) Gallic acid (3,4,5-trihydroxybenzoic acid)                         14              112
                         b ) Salts and esters of gallic acid (3,4,5-trihydroxybenzoic 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 :
      (cont 'd)
                      I. Dehydrocholic acid (3,7,12-trixo-5-beta-cholanic acid) and its salts            13               10-4
                     II. 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]
      [29.18]
       29.19    Phosphoric esters and their salts, including lactophosphates, and their
                halogenated, sulphonated, nitrated or nitrosated derivatives:
                A. Inositol hexaphosphoric acid           (phytic acid), inositol hexaphosphates
                    (phytates) and lactophosphates                                                       15                12
                B. Tributyl phosphates, triphenyl phosphate, tritolyl phosphates, trixylyl
                    phosphates and trichloroethyl phosphates                                             15               11-2
                C. Other                                                                                 17               13-6
      [29.20]
       29.21    Other esters of mineral acids (excluding halides) and their salts, and their
                halogenated, sulphonated, nitrated or nitrosated derivatives:
                A. Sulphuric esters and carbonic esters and their salts,                 and   their
                     halogenated, sulphonated, nitrated or nitrosated derivatives                         18              144
                B. Other products:
                       I. Ethane- 1,2-diol dinitrate (ethylene glycol dinitrate), mannitol
                          hexanitrate, glycerol trinitrate, pentaerythritol tetranitrate (penthrite)
                          and 3-oxapentane-1,5-diol dinitrate (digol dinitrate)                           15               12
                      II. Other                                                                           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:
   (cont'd)
                       I. Hexamethylenediamine and its salts                                                  16              12 8
                      II. Other                                                                               15               9-6
                C. Cyclanic, cyclenic and cycloterpenic mono- and polyamines:
                       I. Cyclohexylamine and N, N-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. N-Methyl-N,2,4,6-tetranitroaniline ( 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) 2,2',4,4',6,6'-Hexanitrodiphenylamine (hexyl )                                 8               6-4
                            b) Other                                                                         16               12 8
                      VI. 1-Naphthylamine and             2-naphthylamine    and   their    halogenated,
                            sulphonated, nitrated and nitrosated derivatives, and their salts:
                            a ) 2-Naphthylamine and its salts                                                14              112
                            b) Other                                                                         16               12 8
                    VII. Other                                                                               16              12-8
               E. Aromatic polyamines :
                      I. Phenylenediamines        and     diaminotoluenes,    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. Ethanolamine and its salts                                                          14              112
                    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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                                                                                                                 Rate of duty
         Heading                                                                                                          Conventional
         number                                             Description                                 Autonomous
                                                                                                             %                    %
            1                                                     2                                          3                    4
         29.23     D. III . Glutamic acid and its salts                                                     19                 ( a)
        (cont'd)
                       IV. Glycine                                                                          17                112
                        V. Other                                                                            17                13-6
                   E. Amino-alcohol-phenols ; 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
                              b) Asparagine salts                                                            17               13-6
                         II . Other                                                                          18               14-4
                   B. Cyclic amides :
                          I. Ureines :
                              a ) 4-Ethoxyphenylurea ( dulcin )                                              12                 9-6
                              b ) Other                                                                      15                  12
                         II. Ureides :
                               a ) 5-Ethyl-5-phenylbarbituric acid (phénobarbital ) and its salts            22                17-6
                               b ) 5,5-Diethylbarbituric acid ( barbital ) and its salts                     19                15-2
                              c) Other                                                                       17                13-6
                        III . Other cyclic amides:
                               a ) Diethylaminoacet-2',6'-xylidide ( lidocaine)                              17                  12
                               b) Other                                                                      17                13 6
          29.26     Carboxyimide-function compounds (including ortho-benzoicsulphimide and
                    its salts) and imine-function compounds (including hexamethylenetetramine
                    and trimethylenetrinitramine) :
                     A. Imides :
                           I. ortho-Benzoicsulphimide ( 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 ) See Annex .
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                                                                                                              Rate of duty
   Heading                                              Description                                   Autonomous       Conventional
    number                                                                                                                    %
                                                                                                           %
       1                                                     2                                             3                  4
    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 hydroxylamine                                       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]
    29.33      Organo-mercury compounds                                                                   17               13-6
    29.34      Other organo-inorganic compounds :
               A. Organo-arsenic compounds                                                                17               13-6
               B. Tetraethyl-lead                                                                         20                16
 '
               C. Other                                                                                   18               14-4
    29.35      Heterocyclic compounds; nucleic acids :
               A.    Furfuraldehyde ( furfural, furfurol ) and benzofuran (coumarone)                     14               112
               B.    Furfuryl and tetrahydrofurfuryl alcohols                                             17               13-6
               C.    Thiophen                                                                             14               11-2
               D.   Pyridine and its salts                                                                10                 8
               E.    Indole and beta-methylindole (skatole) and their salts                                12               9-6
               F.    Esters of pyridine-beta-carboxylic (nicotinic)          acid ; diethylamide   of
                    nicotinic acid (nikethamide) and its salts                                            14               11-2
               G.    Quinoline and its salts                                                              17               13-6
               H. 2,3-Dimethyl-1-phenyl-5-pyrazolone (phenazone) and 4-dimethylamino­
                     2 ,3 -dimethyl- 1 -phenyl-5 -pyrazolone ( amidopyrin), and their derivatives:
                       I. 2,3-Dimethyl-1-phenyl-4-isopropyl-5-pyrazolone (propyphenazone)                 15               10-4
                      II . Other                                                                          25               17-5
               IJ.  Nucleic acids and their salts                                                          18              14-4
               K.   3-Picoline                                                                             12               9-6
               L.    Bis(benzothiazol-2-yl)       disulphide;     mercaptobenzimidazole;    mercapto­
                    benzothiazole and its salts                                                            18              14-4
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                                                                                                Rate of duty
      Heading
       number                                        Description                         Autonomous      Conventional
                                                                                              %                 %
         1                                                2                                   3                 4
      29.35   M.   Santonin                                                                  13               8
     (cont'd)
              N.   Coumarin, methylcoumarin and ethylcoumarin                                18            14-4
              O.   Phenolphthalein                                                           18            14-4
               P.   1-Methyl-4-(N-phenyl-2-thenylamino)piperidine
                   ( thenalidine) and its tartrates and inaleates;
                   1 0-[2-( 1 -Methyl-2-piperidyl)ethyl]-2-methylthiophenothiazine
                   (thioridazine) and its salts;
                   4-(3-Hydroxyphenyl)-1-methyl-4-propionylpiperidine
                   hydrochloride (ketobemidone hydrochloride);
                   2-(1-Naphthylmethyl)-2-imidazoline hydrochloride
                   (naphazoline hydrochloride) and
                   2-(1-naphthylmethyl)-2-imidazoline nitrate (naphazoline nitrate);
                   2-[N-(3-Hydroxyphenyl)-p-toluidinomethyl]-2-imidazoline
                   (phentolamine);
                   4-Butyl- 1 ,2-diphenylpyrazolidine-3 ,5-dione (phenylbutazone) ;
                   5 - (3 -Dimethylaminopropyl) - 10,11 -dihydrodibenz[b,/]azepine
                   hydrochloride (imipramine hydrochloride);
                   Ο,Ο-Diethyl 0-6-methyl-2-isopropylpyrimidin-4-yl
                   phosphorothioate (diazinon);
                   2-Chloro-4,6-bis(ethylamino)-1,3,5-triazine ( simazine);
                   2-Chloro-4-ethylamino-6-isopropylamino-1,3,5-triazine (atrazine);
                   (+)-3-Methoxy-N-methylmorphinan (dextromethorphan) and its salts;
                   6-Allyl-5,7-dihydrobenz[c,e]azepine ( azapetine) and its salts;
                   7-Chloro-2-methylamino-5-phenylbenzo-3H-1,4-diazepine-
                   4-oxide (chlordiazepoxide) and its salts;
                   N-Isonicotinoyl-N'-isopropylhydrazine (iproniazid);
                   l,2,3,4-Tetrahydro-2-methyl-9-phenyl-2-azafluorene
                   (phenindamine) and its salts;
                   3-Dimethylcarbamoyloxy-1-methylpyridinium bromide
                   (pyridostigmine bromide);
                   2-Chloro-10-(3-dimethylaminopropylidene)-9-thiaanthracene
                   ( chlorprothixene) ;
                   2-Benzyl-2-imidazoline hydrochloride (tolazoline hydrochloride);
                   2-Chloro-4,6-bis(isopropylamino )- 1 ,3 ,5 -triazine (propazine) ;
                   2-Ethylthio- 1 0-[3-(4-methylpiperazin- 1 -yl)propyl]phenothiazine
                   (thiethylperazine);
                   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 AND HORMONES,
                                NATURAL OR REPRODUCED BY SYNTHESIS
      29.38   Provitamins and vitamins, natural or reproduced by synthesis (including
              natural concentrates), derivatives thereof used primarily as vitamins, and
              intermixtures of the foregoing, whether or not in any solvent:
              A. Provitamins, unmixed, whether or not in aqueous solution                    14              7-1
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                                                                                                   Rate of duty
   Heading
   number                                              Description                        Autonomous        Conventional
                                                                                               %                  %
       1                                                    2                                   3                 4
     29.38     B. Vitamins, unmixed, whether or not in aqueous solution :
   (cont'd)
                     I. Vitamins A                                                               9              4-5
                    II . Vitamins B2, B3, B6, B 12 and H                                         9               5-8
                   III. Vitamin B9                                                              18              14-4
                   IV . Vitamin C                                                 .-            12               9-6
                    V. Other vitamins                                                           14               91
               C. Natural concentrates of vitamins :
                     I. Natural concentrates of vitamins A + D                                   9               5-6
                    II . Other                                                                  14              112
               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
                         prednisolone                                                           11               8-8
                    II . Other                                                          .       14              112
               E.  Other hormones and other steroids                                           14               112
   [ 29.40]
                      XII. GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR
                         REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS,
                                       ESTERS AND OTHER DERIVATIVES
     29.41    Glycosides, natural or reproduced by synthesis, and their salts, ethers ,
              esters and other derivatives :
              A. Digitalis glycosides                                                          12               9-6
              B. Glycyrrhizic acid and glycyrrhizates                                          11               8-8
              C. Rutin and its derivatives                                                     18              14-4
              D. Other                                                                         14              11-2
 ---pagebreak--- 14 . 11 . 77                           Official Journal of the European Communities                         No L 289 / 155
                                                                                                       Rate of duty
      Heading
      number                                          Description                              Autonomous       Conventional
                                                                                                    %                  %
          1                                                2                                         3                 4
      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             112
                  III . Emetine and its salts                                                      10                8
                  IV. Ephedrines and their salts                                                   16              12 8
                   V. Theobromine and its derivatives                                              10                8
                  VI. Theophylline        and   theophylline-diaminoethane (aminophyllin), and
                        their salts                                                                17             13-6
                 VII . Other                                                                       13              84
                                    XIII . OTHER ORGANIC COMPOUNDS
      29.43   Sugars, chemically pure, other than sucrose, glucose and lactose; sugar
              ethers and sugar estecs, and their salts, other than products of headings
              Nos 29.39 , 29.41 and 29.42 :
              A. Rhamnose, raffinose and mannose                                                   15               —
              B.  Other                                                          1                 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
 ---pagebreak--- N6 L 289 /156                           Official Journal of the European Communities                             14 . 11 . 77
                                                          CHAPTER 30
                                                 PHARMACEUTICAL PRODUCTS
Notes
1 . For the purposes of heading No 30.03 , "medicaments" means goods (other than foods or beverages such as diet­
    etic, diabetic or fortified foods, tonic beverages, spa water) not falling within heading No 30.02 or 30.04 which are
    either :
    ( a) Products comprising two or more constituents which have been mixed or compounded together for therapeutic
          or prophylactic uses ; or
    (b ) Unmixed products suitable for such uses put up in measured doses or in forms or in packings of a kind sold by
          retail for therapeutic or prophylactic purposes.
    For the purposes of these provisions and of Note 3 (d) to this Chapter, the following are to be treated :
    ( A) As unmixed products:
            ( 1 ) Unmixed products dissolved in water;
            (2) All goods falling in Chapter 28 or 29 ; and
            (3 ) Simple vegetable extracts falling in heading No 13.03 , merely standardised or dissolved in any solvent;
    (B)     As products which have been mixed :
           ( 1 ) Colloidal solutions and suspensions (other than colloidal sulphur);
           (2 ) Vegetable extracts obtained by the treatment of mixtures of vegetable materials ; and
           (3 ) Salts and concentrates obtained by evaporating natural mineral waters.
2 . The headings of this Chapter are to be taken not to apply to :
    ( a) Aqueous distillates and aqueous solutions of essential oils, suitable for medicinal uses (heading No 33.06 );
    ( b ) Dentifrices of all kinds, including those having therapeutic or prophylactic properties, which are to be con­
          sidere4 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 con­
          sisting 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--- 14 . 11 . 77                          Official Journal of the European Communities                      No L 289/ 157
                                                                                                   Rate of duty
      Heading                                                                                               Conventional
      number                                          Description                          Autonomous
                                                                                                %                  %
          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              112
       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              112
                        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              112
       30.05  Other pharmaceutical goods                                                        15                12
 ---pagebreak---  No L 289/ 158                                Official Journal of the European Communities                           14 . 11 . 77
                                                               CHAPTER 31
                                                               FERTILISERS
Notes
 1 . Heading No 31.02 is to be taken to apply, and to apply only, to the following goods, provided that they are not
       put up in the forms or packings described in heading No 31.05 :
      ( A) Goods which answer to one or other of the descriptions given below :
                ( i ) Sodium nitrate containing not more than 16-3 % by weight of nitrogen ;
               ( ii) Ammonium nitrate, whether or not pure;
             ( iii ) Ammonium sulphonitrate, whether or nor pure ;
            ( iv ) Ammonium sulphate, whether or not pure ;
               (v)    Calcium nitrate containing not more than 16% by weight of nitrogen ;
            (vi )     Calcium nitrate-magnesium nitrate, whether or not pure ;
           (vii )     Calcium cyanamide containing not more than 25% by weight of nitrogen, whether or not treated with oil ;
           (viii)      Urea, whether or not pure.
      (B) Fertilisers consisting of any of the goods described in (A) above, but without quantitative criteria , mixed
            together.
      ( C) Fertilisers consisting of ammonium chloride or of any of the goods described in (A) or (B ) above, but without
            quantitative criteria , mixed with chalk, gypsum or other inorganic non-fertilising substances.
     ( D) Liquid fertilisers consisting of the goods of subparagraph 1 (A) ( ii ) or ( viii) above, or of mixtures of those
           goods, in an aqueous or liquid ammonia solution .
2 . Heading No 31.03 is to be taken to apply, and to apply only, to the following goods, provided that they are not
      put up in the forms or packings described in heading No 31.05 :
     ( A) Goods which answer to one or other of the descriptions given below :
                ( i ) Basic slag;
              (ii ) Disintegrated (calcined) calcium phosphates (thermophosphates and fused phosphates) and calcined
                      natural aluminium calcium phosphates ;
            ( iii ) Superphosphates ( single, double or triple);
            ( iv ) Calcium hydrogen phosphate containing not less than 0-2% by weight of fluorine .
     (B ) Fertilisers consisting of any of the goods described in (A) above, but without quantitative criteria , mixed
            together.
     ( C) Fertilisers consisting of any of the goods described in (A) or (B ) above, but without quantitative criteria, mixed
           with chalk, gypsum or other inorganic non-fertilising substances.
3 . Heading No 31.04 is to be taken to apply, and to apply only, to the following goods, provided that they are not
     put up in the forms or packings described in heading No 31.05 :
     ( A) Goods which answer to one or other of the descriptions given below :
                (i ) Crude natural potassium salts ( for example, carnallite, kainite and sylvinite);
              (ii) Crude potassium salts obtained by the treatment of residues of beet molasses ;
            (iii ) Potassium chloride, whether or not pure, except as provided in Note 6 ( c) below ;
           ( iv) Potassium sulphate containing not more than 52% by weight of K20 ;
             (v ) Magnesium sulphate-potassium sulphate containing not more than 30% by weight of Kz O.
     (B) Fertilisers consisting of any of the goods described in (A) above, but without quantitative criteria, mixed
           together.
 ---pagebreak---   14 . 11 . 77                                          Official Journal of the European Communities                                         No L 289 / 159
   4 . Monoammonium and diammonium orthophosphates, whether or not pure, and mixtures thereof, are to be classi­
         fied 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
                                                                                                                                     %
              1                                                                  2
                                                                                                                                  —
           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 , potassic :
                           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 :
                                  I. Containing the three fertilising substances:                          nitrogen, phosphorus
                                      and potassium                                                                                 7                6-6
( a ) Hntry under this subheading is subject to conditions to be determined by the competent authorities .
 ---pagebreak--- No L 289 / 160                                    Official Journal of the European Communities                                            14 . 11 . 77
                                                                                                                              Rate of duty
   Heading
    number                                                             Description                                    Autonomous       Conventional
                                                                                                                           %                 %
        1                                                                   2                                              3                  4
     31.05            A. II. Containing the two fertilising substances: nitrogen and phosphorus:
   (cont'd)
                                 a) Monoammonium                   and      diammonium            orthophosphates and
                                    mixtures thereof                                                                        7               6-6
                                 b) Containing phosphates and nitrates                                                      7               6-6
                                 c) Other :
                                    1 . With a nitrogen content exceeding 10% by weight                                    10                8
                                    2.    Other                                                                             7              4-8
                            III. Containing the two fertilising substances: nitrogen and potassium :
                                 a) Natural potassic sodium nitrate, consisting of a natural mixture
                                    of sodium nitrate and potassium nitrate (the proportion of the
                                    latter element may be as high as 44% ), of a total nitrogen
                                    content not exceeding 1 6-3 % by weight ( a)                                    s      10              Free
                                 b) Other:
                                    1 . With a nitrogen content exceeding 10% by weight                                    10                8
                                    2.    Other                                                                             7              4-8
                            IV. Other :
                                 a) With a nitrogen content exceeding 10% by weight                                        10                8
                                 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--- 14 . 11 . 77                                           Official Journal of the European Communities                                                               No L 289/161
                                                                                   CHAPTER 32
                    TANNING AND DYEING EXTRACTS ; TANNINS AND THEIR DERIVATIVES ; DYES, COLOURS,
                                         PAINTS AND VARNISHES ; PUTTY, FILLERS AND STOPPINGS ; INKS
Notes
1 . This Chapter does not cover:
       (a) Separate chemically defined elements and compounds (except those falling within heading No 32.04 or 32.05 ,
            inorganic products of a kind used as luminophores (heading No 32.07), and also dyes or other colouring matter
            in forms or packings of a kind sold by retail falling within heading No 32.09); or
       (b) Tannates and other tanning derivatives of products falling within headings Nos 29.38 to 29.42, 29.44 or 35.01
            to 35.04 .
2 . Heading No 32.05 is to be taken to include mixtures of stabilised diazonium salts and couplers for the production
        of azo dyes.
3 . Headings Nos 32.05 , 32.06 and 32.07 are to be taken to apply also to preparations based on, respectively, synthe­
       tic 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 ex­
       ceeds 50% of the weight of the solution .
5 . The expression "colouring matter" in this Chapter does not include products of a kind used as extenders in oil
       paints, whether or not they are also suitable for colouring distempers.
6 . The expression "stamping foils" in heading No 32.09 is to be taken to apply only to products of a kind used for
       printing, for example, book covers or hat bands, and consisting of:
       (a) Thin sheets composed of metallic powder (including powder or precious metal), or pigment, agglomerated with
            glue, gelatin or other binder; or
       (b) Metal ( for example, gold or aluminium) or pigment, deposited on paper, artificial plastic material or other sup­
            port.
                                                                                                                                                            Rate of duty
        Heading                                                             Description                                                          Autonomous          Conventional
         number
                                                                                                                                                       %                   %
            1                                                                      2                                                                   3                   4
        32.01             Tanning extracts of vegetable origin ; tannins (tannic acids), including
                          water-extracted gall-nut tannin, and their salts, ethers, esters and other
                          derivatives :
                          A. Tanning extracts of vegetable origin :
                                 I. Of wattle ( mimosa)                                                                                            10 ( a )              9
                                II. Of quebracho                                                                                                    Free               Free
                              III . Of sumach , of vallonia, of oak or of chestnut                                                                    9
                              IV . Other                                                                                                              9                8 ( b)
( a ) Duty rate reduced to  % ( suspension ) for an indefinite period .
( b) Duty rate reduced to 4 7«» in respect of eucalyptus tanning extracts, within the limits of an annual tariff quota of 250 tonnes to be granted by the competent authorities of the
      Kuropean Communities .
 ---pagebreak--- No L 289/162                          Official Journal of the European Communities                           14 . 11 . 77
                                                                                                  Rate of duty
     Heading                                                                              Autonomous       Conventional
     number                                           Description
                                                                                               %                  %
        1                                                  2                                    3.4
     32.01   B. Other                                                                         10                8
   (cont'd)
    [32.02]
     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 based on zinc sulphide ( lithopone and the like)               12               9-6
                 IV. Pigments based on titanium oxide                                         15               9-6
                  V. Pigments based on lead, barium, zinc or strontium chromates :
                       a ) Molybdenum red                                                     11               8-8
                       b) Other                                                               17              13-6
                 VI . Other :
                       a ) Magnetite                                                         Free               7
                       B) Other                                                               14              112
 ---pagebreak--- 14 . 11 . 77                          Official Journal of the European Communities                                No L 289/ 163
                                                                                                             Rate of duty
      Heading
      number                                          Description                                    Autonomous       Conventional
                                                                                                          %
                                                                                                           3                  4
      32.07    B. Preparations mentioned in Note 3 to this Chapter                                       16              12-8
     (cont 'd)
               C. Inorganic products of a kind used as luminophores                                       12                8
      32.08    Prepared pigments, prepared opacihers 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; solutions as defined by Note 4 to this Chapter:
               A. Varnishes and lacquers ; distempers ;           prepared water pigments of the
                   kind used for finishing leather; paints         and enamels ; pigments in linseed
                   oil, white spirit, spirits of turpentine,      varnish or other paint or enamel
                   media ; solutions as defined by Note 4 to      this Chapter :
                     I. 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               144
      32.11     Prepared driers                                                                           17              112
      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              112
               C. Other inks                                                                             16              12-8
 ---pagebreak--- No L 289/ 164                                   Official Journal of the European Communities                                14 . 11 . 77
                                                                   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 . The expression "perfumery, cosmetics and toilet preparations" in heading No 33.06 is to be taken to apply, inter
       alia, to :
       ( a) Prepared room deodorisers, whether or not perfumed ;
       ( b) Products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable
             for use as perfumery, 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
                                                                                                              %                 %
             1                                                      2                                         3                  4
          33.01        Essential oils ( terpeneless or not), concretes and absolutes; resinoids ;
                       concentrates of essential oils in fats, in fixed oils , or in waxes
                       or the like, obtained by cold absorption or by maceration ; terpenic
                       by-products of the deterpenation of essential oils :
                       A. Essential oils, not 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
                       D. 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
                       E. Terpenic by-products of the deterpenation of essential oils                        10               6-4
        [33.02 ]
        [ 33.03 ]
( a ) See Annex .
 ---pagebreak--- 14 . 11 . 77                        Official Journal of the European Communities                     No L 289/ 165
                                                                                                Rate of duty
      Heading
      number                                       Description                          Autonomous       Conventional
                                                                                            %                  %
          1                                             •i                                    3                 4
      33.04   Mixtures of two or more odoriferous substances ( natural or artificial)
              and mixtures (including alcoholic solutions) with a basis of one or more
              of these substances, of a kind used as raw materials in the perfumery,
              food , drink or other industries                                               10               8
     [33.05 ]
      33.06   Perfumery, cosmetics and toilet preparations; aqueous distillates
              and aqueous solutions of essential oils, including such products suitable
              for medicinal uses :
              A. Perfumery, cosmetics and toilet preparations:
                    I. Shaving creams                                                       20               12-8
                   II . Other                                                                18              112
              B. Aqueous distillates and aqueous solutions of essential oils, including
                  such products suitable for medicinal uses                                  12              9-6
 ---pagebreak--- No L 289/ 166                            Official Journal of the European Communities                             14 . 11 . 77
                                                             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, disinfec­
    tants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading
    No 34.01 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified in
    heading No 34.05 as " scouring powders and similar preparations".
3 . The reference in heading No 34.03 to petroleum oils and oils obtained from bituminous minerals is to be taken to
    apply to the products defined in Note 3 of Chapter 27.
4 . In heading No 34.04 the expression "prepared waxes, not emulsified or containing solvents" is to be taken to ap­
    ply 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
                                                                                                     %                %
          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--- 14 . 11 . 77                       Official Journal of the European Communities                        No L 289/ 167
                                                                                                  Rate of duty
      Heading                                                                                              Conventional
      number                                        Description                           Autonomous
                                                                                               %                  %
          1                                              2                                      3                 4
      34.03   Lubricating preparations, and preparations of a kind used for oil or
              grease treatment of textiles, leather or other materials, but not including
              preparations containing 70% or more by weight of petroleum oils or of
              oils obtained from bituminous minerals :
              A. Containing petroleum oils or oils obtained from bituminous minerals           10               6-4
              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---                                                                                                                                                                  14 . 11 . 77
No L 289 / 168                                          Official Journal of the European Communities
                                                                                 CHAPTER 35
                                                    ALBUMINOIDAL SUBSTANCES ; GLUES; ENZYMES
Notes
1 . This Chapter does not cover:
       (a) Yeasts (heading No 21.06);
       (b) Medicaments (heading No 30.03 );
       ( c) Enzymatic preparations for pre-tanning (heading No 32.03 );
       ( d) Enzymatic soaking or washing preparations and other products of Chapter 34 ; or
        (e) Gelatin products of the printing industry ( Chapter 49).
2 . For the purposes of heading No 35.05 , the term "dextrins" is to be taken to apply to starch degradation products ~
       with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10% . Such products with
       a reducing sugar content exceeding 10% fall in heading No 17.02 .
                                                                                                                                                      Rate of duty
         Heading                                                            Description                                                    Autonomous          Conventional
         number                                                                                                                                                      %
                                                                                                                                                 %
            1                                                                    2                                                                 3                 4
         35.01            Casein, caseinates and other casein derivatives ; casein glues :
                          A. Casein :
                                 I. For the manufacture of regenerated textile fibres ( a )                                                      2                 2
                               II. For       industrial    uses    other     than    the    manufacture       of foodstuffs        or
                                    fodder ( a )                                                                                                 6                 5
                              III . Other                                                                                                       14                 —
                         B. Casein glues                                                                                                         13                —
                         C. Other                                                                                                               10                 10
         35.02           Albumins, albuminates and other albumin derivatives :
                              A. Albumins :
                                      I. Unfit, or to be rendered unfit, for human consumption (b)                                             Free               Free
                                     II . Other :
                                          a ) Ovalbumin and lactalbumin :
                                               1 . Dried ( for example, in sheets, scales, flakes, powder)                                    10 ( c)              —
                                               2.  Other                                                                                      10 ( c)
                                          b ) Other                                                                                             10
                              B.    Albuminates and other albumin derivatives                                                                    12                12
( a) Entry under this subheading is subject to conditions to be determined by the competent authorities .
( b ) Entry under this subheading of albumins to be rendered unfit for human consumption is subject to conditions to be determined by the competent authorities.
( c ) The ad valorem duty is substituted by a specific tax established in accordance with the provisions of Council Regulation ( EEC) No 2783 /75 .
 ---pagebreak--- 14 . 11 . 77                        Official Journal of the European Communities                          No L 289/ 169
                                                                                                     Rate of duty
     Heading
      number                                       Description                             Autonomous         Conventional
                                                                                                  %                   %
         1                                              2                                         3                   4
      35.03  Gelatin (including gelatin in rectangles, whether or not coloured or
             surface-worked) and gelatin derivatives; glues derived from bones, hides,
             nerves, tendons or from similar products, and fish glues; isinglass:
             A. Isinglass                                                                        10                 8
             B. Other                                                                            15                12
      35.04  Peptones and other protein substances (excluding enzymes of heading No 35.07)
             and their derivatives; hide powder, whether or not chromed                          12                 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 ma­
                 terials :
                   I. Less than 25%                                                           16 3                13
                                                                                              + ve '            + vc
                                                                                                            with a max.
                                                                                                                of 18
                  II. 25% or more but less than 55%                                           16 3                13
                                                                                              -I- 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
     35.07   Enzymes; prepared enzymes not elsewhere specified or included                       13              10-4
 ---pagebreak--- No L 289/ 170                              Official journal of the European Communities                                      14 . 11 . 77
                                                               CHAPTER 36
                        EXPLOSIVES ; PYROTECHNIC PRODUCTS ; MATCHES ; PYROPHORIC ALLOYS ;
                                             CERTAIN COMBUSTIBLE PREPARATIONS
Notes
1 . This Chapter does not cover separate chemically defined compounds other than those described in Note 2 (a) or
    (b) below.
2 . The expression "articles of combustible materials" in heading No 36.08 is to be taken to apply only to :
    (a) Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or
         similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid
         form ;
    (b ) Liquid fuels (for example, petrol) of a kind used in mechanical lighters, in containers of a capacity ncJt exceed­
          ing 300 cm3 ; and
    (c) Resin torches, firelighters and the like.
                                                                                                                 Rate of -duty
      Heading                                                                                                              Conventional
      number                                              Description                                    Autonomous
                                                                                                              %                  %
         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]
      36.04        Safety     fuses;   detonating     fuses;     percussion   and    detonating    caps;
                   igniters ; detonators :
                   A. Safety fuses; detonating fuses                                                         15                9-6
                   B.  Other                                                                                 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               112
    [36.07]
      36.08        Ferro-cerium      and   other    pyrophoric       alloys in   all   forms ;  articles
                   of combustible materials :
                   A. Ferro-cerium and other pyrophoric alloys in all forms                                  15                9-6  ,.
                   B.  Other                                                                                 19               15-2
 ---pagebreak--- 14 . 11 . 77                               Official Journal of the European Communities                          No L 289/ 171
                                                             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 record­
     ing the sound), each band is to be classified in its appropriate heading.
2 . The expression "newsreels " (subheading 37.07 B II a) shall be taken to apply to films of a length of less than
     330 m and depicting current events of a political, sporting, military, scientific, literary, folkloric, touristic, society,
     etc., nature.
                                                                                                            Rate of duty
      Heading                                            Description                                Autonomous       Conventional
      number
                                                                                                         %                  %
          1                                                   2                                          3                  4
      37.01        Photographic plates and fílm 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:
                   A. Of a width of 35 mm or less :
                        I. Microfilm; film for radiography and the graphic arts                         20              12-8
                       II. Other                                                                        20                8
                   B.  Of a width of more than 35 mm                                                    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 u.a. per     1-52 u.a. per
                                                                                                    100 metres        100 metres
                   B.  Other                                                                           Free               Free
 ---pagebreak--- No L 289 / 172                             Official Journal of the European Communities                              14 . 11 . 77
                                                                                                       Rate of duty
     Heading
      number                                              Description                        Autonomous             Conventional
                                                                                                   %                     %
         1                                                     2                                   3                     4
     37.05         Plates, imperforated film and perforated film (other than cinematograph
                   film), exposed and developed, negative or positive:
                   A. Microfilm                                                                   5                    4
                   B. Other                                                                       12                   g
    [37.06]
     37.07         Cinematograph film,           exposed and developed,     whether or not
                    incorporating sound         track or consisting only    of sound track,
                    negative or positive :
                    A. Consisting only of sound track                                            Free                   (a)
                                                                                                               . ï.
                   B.   Other :
                         I. Negatives; intermediate positives                                    Free                  Free
                        II. Other positives :
                            a) Newsreels                                                    2-25 u.a . per     1-57 u.a. per
                                                                                             100 metres           100 metres
                            b ) Other, of a width of:
                                1 . Less than 10 mm                                         0-50 u.a . per 0-32 u.a. per
                                                                                             100 metres          100 metres
                                2.  10 mm or more but less than 34 mm                       3-50 u.a. per 2-80 u.a. per
                                                                                             100 metres          100 metres
                                3 . 34 mm or more but less than 54 mm                         5 u.a. per      3-20 u.a . per
                                                                                             100 metres          100 metres
                                4 . 54 mm or more                                             5 u.a . per          4 u.a. 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) Sec Annex.
 ---pagebreak--- 14 . 11 . 77                                  Official Journal of the European Communities                      No L 289/ 173
                                                                  CHAPTER 38
                                                  MISCELLANEOUS CHEMICAL PRODUCTS
Notes
 1 . This Chapter does not cover:
     (a) Separate chemically defined elements or compounds with the exception of the following:
           ( 1 ) Artificial graphite (heading No 38.01 );
           (2 ) Disinfectants, insecticides, fungicides, rat poisons, herbicides, anti-sprouting products, plant-growth regu­
                 lators and similar products put up as described in heading No 38.11 ;
          (3 ) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading No
                 38.17);
          (4) Products specified in Note 2 (a), (c), (d) or (f) below.
     (b) Mixtures of chemicals and foodstuffs of a kind used in the preparation of human foodstuffs (generally, heading
            No 21.07).
      (c) Medicaments (heading No 30.03 ).
 2 . Heading No 38.19 is to be taken to include the following goods which are to be taken not to fall within any other
     heading of the Tariff:
     (a) Cultured crystals (other than optical elements) weighing not less than 2-5 g each, of magnesium oxide or of the
           halides of the alkali or of the alkaline-earth metals ;
     (b) Fusel oil ;
     (c) Ink removers put up in packings for sale by retail;
     ( d) Stencil correctors put up in packings for sale by retail ;
     (e) Ceramic firing testers, fusible (for example, Seger cones);"
     (f) Plasters specially prepared for use in dentistry; and
     (g) Chemical elements of Chapter 28 (for example, silicon and selenium) doped for use in electronics, in the form
           of discs, wafers or similar forms, polished or not, whether or not coated with a uniform epitaxial layer.
                                                                                                           Rate of duty
      Heading
       number                                                Description                            Autonomous      Conventional
                                                                                                        %
          1                                                       2                                      3                4
       38.01           Artificial graphite; colloidal graphite, other than suspensions in oil:
                       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]
 ---pagebreak---  No L 289 / 174                        Official Journal of the European Communities                                  14 . 11 . 77
                                                                                                          Rate of duty
        Heading
        number                                         Description                                Autonomous       Conventional
                                                                                                       %                   %
           1                                               2                                            3                  4
         38.03    Activated     carbon;    activated     natural   mineral    products;    animal
                  black, including spent animal black:
                 A. Activated carbon                                                                   16              10-4
                  B. Activated natural mineral products                                                14                8-8
                  C. Animal black, including spent animal black                                         7               56
       [38.04]
        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. Gum spirits of turpentine                                                          5                 4
                 B. Spirits of 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               64
       38.09    Wood tar; wood tar oils (other than the composite solvents and thinners falling
                 within heading No 38.18); wood creosote ; wood naphtha ; acetone oil ; vegetable
                pitch of all kinds ; brewers' pitch and similar compounds based on rosin or on
                vegetable pitch ; foundry core binders based on natural resinous products:
                A. Wood tar                                                                           4               2-4
                B. Other                                                                             6-4               ( a)
      [38.10]
(a) Sec Annex.
 ---pagebreak--- 14 . 11 . 77                        Official Journal of the European Communities                           No L 289/ 175
                                                                                                      Rate of duty
     Heading                                                                                  Autonomous       Conventional
     number                                         Description
                                                                                                   %                 %
         1                                               2                                         3                 4
     38.11   Disinfectants, insecticides, fungicides, rat poisons, herbicides, anti-sprouting
             products, plant-growth regulators and similar products, put up in forms
             or packings for sale by retail or as preparations or articles (tor 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. Plant- growth regulators                                                          18              14-4
             D. 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         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
                                                                                                 + vc             + vc
                                                                                                              with a max .
                                                                                                                  of 20
                      d) 83 % or more                                                            18-8               13
                                                                                                 + vc             + vc
                                                                                                              with a max
                                                                                                                 of 20
                  II. Other                                                                       14                88
             B. Prepared mordants                                                                 14               112
     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
             electrodes:
                             of a kind used as cores or coatings      for welding rods and
             A. Pickling preparations for metal surfaces; soldering, brazing or welding
                 powders and pastes consisting of metal and other materials                       14             112
             B. Preparations of a kind used as cores or coatings for welding electrodes
                 and rods                                                                         9               5-6
             C. Other                                                                             9               7-2
 ---pagebreak--- No L 289 / 176                          Official Journal of the European Communities                             14 . 11 . 77
                                                                                                      Rate of duty
   Heading
    number                                             Description                            Autonomous       Conventional
                                                                                                   %
                                                            2
       1
                                                                                                  JS                   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                13
                B.  Other :
                     I. For lubricants :
                         a ) Containing petroleum oils or oils obtained from bituminous
                             minerales                                                            13                 8
                         b ) Other                                                                16                 9
                    II. Anti-knock preparations based on tetramethyl-lead, on ethylmethyl­
                         lead or on mixtures of tetraethyl-lead and tetramethyl-lead              17                 9
                   III . Other                                                                    17                 9
    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               112
   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 sulphonates of alkali
                    metals, of ammonium or of ethanolamines; thiophenated sulphonic
                    acids of oils obtained from bituminous minerals, and their salts              14               8-8
               E.   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              1 12
               G.   Catalysts                                                                     14              112
               H.   Getters for vacuum tubes                                                      12               9-6
               IJ.  Non-agglomerated mixtures of metal carbides                                   12                8
 ---pagebreak--- 14 . 11 . 77                                        Official Journal of the European Communities                             No L 289 / 177
                                                                                                                        Rate of duty
       Heading
        number                                                           Description                          Autonomous         Conventional
                                                                                                                   %
           1                                                                  2                                    3                    4
        38.19           K.    Refractory cements, mortars and similar compositions                                4                  3-2
      (cont'd)
                        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.    Sorbitol, other than that falling within subheading 29.04 C III :
                                 I. In aqueous solution :
                                     a) Containing 2% or less by weight of mannitol, calculated on the
                                         sorbitol content                                                         12
                                                                                                                 + VC
                                     b) Other                                                                   12 ( a )             —
                                                                                                                 + VC
                                II . Other :
                                     a ) Containing 2% or less by weight of mannitol, calculated on the
                                         sorbitol content                                                         12                 —
                                                                                                                 + VC
                                     b ) Other                                                                  12 ( a )             —
                                                                                                                 + VC
                        u.    Other                                                                               18                14-4
    ( a) Duty rate reduced to 9% (suspension) for an indefinite period.
 ---pagebreak---                                                                                                                  14 . 11 . 77
 No L 289/ 178                              Official Journal of the European Communities
                                                         SECTION VII
                          ARTIFICIAL RESINS AND PLASTIC MATERIALS, CELLUSOSE ESTERS
                                    AND ETHERS, AND ARTICLES THEREOF ; RUBBER,
                               SYNTHETIC RUBBER, FACTICE, AND ARTICLES THEREOF
 Note
Goods put up in sets consisting of two or more separate constituents, some or all of which fall within the present Sec­
tion and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading
appropriate to that product, provided that the constituents are:
(i) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together
       without first being repacked ;
( ii) imported together; and
(iii) identifiable, whether by their nature or by the relative proportions in which they are present, as being complemen­
        tary one to another.
                                                            CHAPTER 39
                        ARTIFICIAL RESINS AND PLASTIC MATERIALS, CELLULOSE ESTERS AND ETHERS ;
                                                         ARTICLES THEREOF
Notes
1 . This Chapter does not cover :
       ( a) Stamping foils of heading No 32.09 ;
       ( b ) Artificial waxes' (heading No 34.04 );
       (c) Synthetic rubber, as defined for the purposes of Chapter 40 , or articles thereof;
      ( d) Saddlery or harness (heading No 42.01 ) or travel goods, handbags or other receptacles falling within heading
             No 42.02 ;
      (e) Plaits, wickerwork or other articles falling within Chapter 46 ;
      ( f) Goods falling within Section XI ( textiles and textile articles);
      ( g) Footwear, headgear, umbrellas, sunshades, walking-sticks, whips, riding-crops or parts thereof or other articles
             falling within Section XII ;
      (h) Imitation jewellery falling within heading No 71.16 ;
      ( ij ) Articles falling within Section XVI ( machines and mechanical or electrical appliances);
      ( k ) Parts of aircraft or vehicles falling within Section XVII ;
      ( 1) Optical elements of artificial plastics, spectacle frames, drawing instruments or other articles falling within
             Chapter 90 ;
     ( m) Articles falling within Chapter 91 ( for example, clock or watch cases);
     ( n) Musical instruments or parts thereof or other articles falling within Chapter 92 ;
     ( o) Furniture and other articles of Chapter 94 ;
     (p) Brushes or other articles falling within Chapter 96 ;
 ---pagebreak--- 14 . 11 . 77                                Official Journal of the European Communities                        No L 289/ 179
     (q) Articles falling within Chapter 97 (for example, toys, games and sports requisites); or
     (r) Buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of
           vacuum flasks or the like, pens, propelling pencils or other articles falling within Chapter 98 .
2 . Headings Nos 39.01 and 39.02 are to be taken to apply only to goods of a kind produced by chemical synthesis
     answering to one of the following descriptions :
     (a) Artificial plastics including artificial resins ;
     (b) Silicones;
     ( c) Resols, liquid polyisobutylene, and similar artificial polycondensation or polymerisation products.
3 . Headings Nos 39.01 to 39.06 are to be taken to apply to materials in the following forms only:
     (a) Liquid or pasty including emulsions, dispersions and solutions);
     (b) Blocks, lumps, powders (including moulding powders), granules, flakes and similar bulk forms;
     (c) Monofil of which any cross-sectional dimension exceeds 1 mm ; seamless tubes, rods, sticks and profile shapes,
          whether or not surface-worked but not otherwise worked ;
     (d) Plates, sheets, film, foil and strip (other than that classified in heading No 51.02 by the application of Note 4 to
            Chapter 51 ), whether or not printed or otherwise surface-worked, uncut or cut into rectangles but not further
           worked (even if, when so cut, they become articles ready for use);
     ( e) Waste and scrap.
Additional Note
Subheading 39.02 C I is to be taken to include polyethylene slightly modified by small quantities of other olefins.
                                                                                                           Rate of duty
      Heading
       number                                             Description                              Autonomous       Conventional
                                                                                                        %                 %
          i                                                    2                                        3                 4
       39.01        Condensation, polycondensation and polyaddition products, whether or
                    not modified or polymerised, and whether or not linear (for example,
                    phenoplasts, aminoplasts, alkyds, polyallyl esters and other unsaturated
                    polyesters, silicones):
                    A. Ion exchangers                                                                   19               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 :
                              á ) In one of the forms mentioned in Note 3 ( a) and (b) to this
                                  Chapter                                                               15               12
                              b) In other forms                                                         17              12-8
 j
                          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
 ---pagebreak--- No L 289/ 180                          Official Journal of the European Communities                                      14 . 11 . 77
                                                                                                              Rate of duty
    Heading
    number                                            Description .                                   Autonomous       Conventional
                                                                                                           %                 %
       1                                                   2                                               3                 4
    39.01     C. III. Alkyds and other polyesters                                                        20                16
   (cont'd)
                 IV. Polyamides                                                                          22                16
                  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               144
              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. 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               184
                      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 chloride 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
 ---pagebreak--- 14 . 11 . 77                           Official Journal of the European Communities                        No L 289/ 181
                                                                                                      Rate of duty
      Heading                                                                                 Autonomous
      number                                         Description                                               Conventional
                                                                                                   %                  %
          1                                               '2                                       3                  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                                                         16              10-4
                    H. Cellulose nitrates :
                        a) Not plasticised :
                            1.  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              1 12
                  III . Cellulose acetates :
                        a) Not plastiticised :                                                    19               15 2
                        b) Plasticised :
                            1 . Products known as moulding powders                                1.5               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              112
                                bb ) Other                                                         17              13-6
                  IV . Other cellulose esters :
                        a ) Not plasticised                                                       18               112
                        b ) Plasticised :
                            1 . Products known as moulding powders                                15                9-6
                            2 . Film in rolls or in strips, for cinematography or
                                photography                                                       14               112
                            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              112
 ---pagebreak--- No L 289/ 182                        Official Journal of the European Communities                                   14 . 11 . 77
                                                                                                         Rate of duty
   Heading                                           Description                                 Autonomous       Conventional
    number
                                                                                                      %                  'i!.
       1                                                  2                                           3                   4
     39.03    B.   V. Cellulose ethers and other chemical derivatives of cellulose :
   (cont'd)
                       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
    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
              R    Other                                                                              17              112
    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
              R    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               112
              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. Fans and hand screens, non-mechanical ; frames and handles therefor
                       and parts of such frames and handles                                          21               8-5
                  III. Corset busks and similar supports for articles of apparel or
                       clothing accessories                                                          17                 7
                 IV . Other                                                                          22               17-6
 ---pagebreak--- 14 . 11 . 77                                Official Journal of the European Communities                       No L 289/ 183
                                                              CHAPTER 40
                               RUBBER, SYNTHETIC RUBBER, FACTICE, AND ARTICLES THEREOF
 Notes
 1 . Except where the context otherwise requires, throughout the Tariff the expression " rubber" means the following
     products, whether or not vulcanised or hardened : natural rubber, balata, gutta-percha and similar natural gums,
      synthetic rubber, and factice derived from oils, and such substances reclaimed.
 2 . This Chapter does not cover the following products of rubber and textiles, which fall generally within Section XI :
     ( a) Knitted or crocheted fabric or articles thereof, elastic or rubberised (other than transmission, conveyor and
            elevator belts or belting, of rubberised knitted or crocheted fabric, of heading No 40.10); other elastic fabric or
            articles thereof;
     (b) Textile hosepiping and similar textile tubing, internally coated or lined with rubber (heading No 59.15 );
     (c) Woven textile fabrics (other than the goods of heading No 40.10 ) impregnated, coated, covered or laminated
            with rubber :
            (i ) Weighing not more than 1 500 g/m2 ; or
            (ii) Weighing more than 1 500 g/m2 and containing more than 50% by weight of textile material ;
            and articles of those fabrics ;
      (d) Felt impregnated or coated with rubber and containing more than 50% by weight of textile material, and arti­
            cles thereof;
      (e) Bonded fibre fabrics and similar bonded yarn fabrics, impregnated or coated with rubber, or in which rubber
            forms the bonding substance, irrespective of their weight per square metre, and articles thereof;
      ( f) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square
            metre, and articles thereof.
     However, plates, sheets and strip, of expanded, foam or sponge rubber, combined with textile fabric, and articles
     thereof, are to be classified in Chapter 40 provided that the textile fabric is present merely for reinforcing purposes.
 3 . The following are also not covered by this Chapter :
      ( a ) Footwear or parts thereof falling within Chapter 64 ;
      (b) Headgear or parts thereof (including bathing caps) falling within Chapter 65 ;
      ( c) Mechanical or electrical appliances or parts thereof (including electrical goods of all kinds), of hardened
            rubber, falling within Section XVI ;
      ( d) Articles falling within Chapter 90 , 92 , 94 or 96 ;
      (e) Articles falling within Chapter 97 (other than sports gloves and goods falling within heading No 40.11 ); or
      ( f) Buttons, combs, smoking pipe stems, pens or other articles falling within Chapter 98 .
 4 . In Note 1 to this Chapter and in headings Nos 40.02, 40.05 and 40.06, the expression "synthetic rubber" is to be
       taken to apply to :
       (a) Unsaturated synthetic substances which can be irreversibly transformed into non-thermoplastic substances by
            vulcanisation with sulphur and which, when so vulcanised as well as may be (without the addition of any sub­
 ---pagebreak--- No L 289 / 184                         Official Journal of the European Communities                              14 . 11 . 77
        stances such as plasticisers, fillers or reinforcing agents not necessary for the cross-linking), can produce sub­
        stances which, at a temperature between 18 and 29 °C, will not break on being extended to three times their
        original length and will return, after being extended to twice their original length, within a period of five
        minutes, to a length not greater than one and a half times their original length .
        Such substances include ds-polyisoprene (IR), polybutadiene (BR), polychlorobutadiene ( CR), 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
        above-mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in
        (a) above.
5 . Headings Nos 40.01 and 40.02 are to be taken not to apply to :
    (a) Natural or synthetic rubber latex (including pre-vulcanised rubber latex) compounded with vulcanising agents
        or accelerators, fillers or reinforcing agents, plasticisers, colouring matter (other than colouring matter added
        solely for the purpose of identification ), or with any other substance; however, latex merely stabilised or con­
        centrated, and thermo-sensitive and electro-positive latex are to be classified in heading No 40.01 or 40.02 as
        the case may be;
    (b) Rubber which has been compounded with carbon black (with or without the addition of mineral oil) or with
        silica (with or without the addition of mineral oil) before coagulation or with any substance after coagulation ;
        or
    (c) Mixtures of any of the products specified in Note 1 to the present Chapter, whether or not compounded with
        any other substance.
6 . Thread wholly of vulcanised rubber, of any cross-section of which any dimension exceeds 5 mm, is to be classified
    as strip, rod or profile shape, falling within heading No 40.08 .
7. Heading No 40.10 is to be taken to include transmission, conveyor or elevator belts or belting of textile fabric im­
    pregnated, 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--- 14 . 11 . 77                         Official Journal of the European Communities                           No L 289/ 185
                                                                                                       Rate of duty
     Heading
      number '                                       Description                             Autonomous         Conventional
                                                                                                  %                   %
         1                                                2                                       3                    4
                                                I. RAW RUBBER
      40.01    Natural rubber latex, whether or not with added synthetic rubber latex;
               pre-vulcanised natural rubber latex; natural rubber, balata, gutta-percha
                                                                                                 Free               Free
               and similar natural gums
       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--- No L 289/ 186                        Official Journal of the European Communities                                 14 . 11 . 77
                                                                                                       Rate of duty
   Heading                                                                                     Autonomous
    number                                         Description                                                  Conventional
                                                                                                    %                  %
       1                                                2                                            3                  4
                         HI . 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                                                                           22                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--- 14 . 11 . 77                      Official Journal of the European Communities                          No L 289/ 187
                                                                                                   Rate of duty
     Heading
      number                                      Description                             Autonomous        Conventional
                                                                                               %                   %
         1                                             2                                       3                   4
                         IV. HARDENED RUBBER ( EBONITE AND VULCANITE);
                                       ARTICLES MADE THEREOF
      40.15  Hardened rubber ( ebonite and vulcanite), in bulk, plates, sheets, strip,
             rods, profile shapes or tubes; scrap, waste and powder, of hardened
             rubber :
             A. In bulk or blocks, in plates, sheets or strip, in rods, profile shapes or
                 tubes                                                                         10                 4
             B. Scrap, waste and powder, of hardened rubber                                   Free              Free
      40.16  Articles of hardened rubber ( ebonite and vulcanite)                              19                7-5
 ---pagebreak--- No L 289/ 188                              Official Journal of the European Communities                              14 . 11 . 77
                                                            SECTION VIII
                                         RAW HIDES AND SKINS, LEATHER, FURSKINS
                      AND ARTICLES THEREOF; SADDLERY AND HARNESS ; TRAVEL GOODS,
                              HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF GUT
                                               (OTHER THAN SILK-WORM GUT)
                                                              CHAPTER 41
                                RAW HIDES AND SKINS ( OTHER THAN FURSKINS) AND LEATHER
Notes
1 . This Chapter does not cover:
    ( a) Parings or similar waste, of raw hides or skins (heading No 05.05 or 05.15 );
    (b) Birdskins or parts of birdskins, with their feathers or down, falling within heading No 05.07 or 67.01 ; or
    (c) Hides or skins, with the hair on, raw, tanned or dressed (Chapter 43 ); the following are, however, to be clas­
         sified 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 re­
    ferred to in heading No 41.10 .
                                                                                                          Rate of duty
      Heading
      number                                              Description                             Autonomous       Conventional
                                                                                                       %                 %
         1                                                    '2                                       3                 4
      41.01         Raw hides and skins (fresh, salted, dried, pickled or limed), whether or
                    not split, including sheepskins in the wool                                      Free             Free
      41.02         Bovine cattle leather (including buffalo leather) and equine leather, except
                    leather falling within heading No 41.06 or 41.08 :
                    A. East India kip, whole, whether or not the heads and legs have been
                        removed, weighing each not more than 4-5 kg net, not further prepared
                        than vegetable tanned, whether or not having undergone further
                        preservative treatment with oil , but obviously unsuitable for immediate
                        use in the manufacture of leather articles                                   Free
                    B. Other                                                                           9               8
      41.03         Sheep and lamb skin leather, except leather falling within heading No
                    41.06 or 41.08 :
                    A. Of Indian hair sheep, not further prepared than vegetable tanned,
                        whether or not having undergone further preservative treatment with
                        oil, but obviously unsuitable for immediate use in the manufacture of
                        leather articles                                                             Free             Free
                    B. Other :
                          I. Not further prepared than tanned                                          6               3
                         II. Other                                                                    10               5
 ---pagebreak--- 14 . 11 . 77                         Official Journal of the European Communities                    No L 289/ 189
                                                                                                Rate of duty
     Heading                                       Description                          Autonomous       Conventional
     number
                                                                                             %                  %
         1 '                                            2                                    3                  4
      41.04  Goat and kid skin leather, except leather falling within heading No
             41.06 or 41.08 :
             A. Of Indian goat or kid, not further prepared than vegetable tanned,
                 whether or not having undergone further preservative treatment with
                 oil, but obviously unsuitable for immediate use in the manufacture of
                 leather articles                                                          Free              Free
             B. Other :
                   1 . 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
             or 41.08 :
             A. Of reptiles, not further prepared than vegetable tanned, whether or
                 not having undergone further preservative treatment with oil, but
                 obviously unsuitable for immediate use in the manufacture of leather
                 articles                                                                   Free             Free
             B. Other :
                   I. Not further prepared than tanned                                        8                4
                  II . Other                                                                  9               4-5
      41.06  Chamois-dressed leather                                                         10                5
     [41.07]
      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--- No L 289/ 190                                Official Journal of the European Communities                                14 . 11 . 77
                                                                  CHAPTER 42
                        ARTICLES OF LEATHER; SADDLERY AND HARNESS ; TRAVEL GOODS, HANDBAGS
                 AND SIMILAR CONTAINERS ; ARTICLES OF ANIMAL GUT (OTHER THAN SDLK-WORM GUT)
Notes
1 . This Chapter does not cover:
    (a) Sterile surgical catgut and similar sterile suture materials (heading No 30.05 );
    (b) Articles of apparel and clothing accessories (except gloves), lined with furskin or artificial fur or to which furskin
           or artificial fur is attached on the outside except as mere trimming (heading No 43.03 or 43.04);
     (c) String or net bags of Section XI ;
     (d) Articles falling within Chapter 64 ;
     (e) Headgear or parts thereof falling within Chapter 65 ;
     (f) Whips, riding-crops or other articles of heading No 66.02 ;
     (g) Strings, skins for drums and the like, and other parts of musical instruments (heading No 92.10);
     (h) Furniture or parts of furniture (Chapter 94);
     (ij) Articles falling within Chapter 97 (for example, toys, games and sports requisites); or
     (k) Buttons, studs, cuff-links, press-fasteners, including snap-fasteners and press-studs, and blanks and parts of
           such articles, falling within heading No 98.01 or Chapter 71 .
2. For the purposes of heading No 42.03 , the expression " articles of apparel and clothing accessories" is to be taken
    to apply, inter alia, to gloves (including sports gloves), aprons and other protective clothing, braces, belts,
    bandoliers and wrist straps, including watch straps.
                                                                                                             Rate of duty
     Heading
     number                                               Description                                Autonomous       Conventional
                                                                                                          %
         1                                                     '1                                         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--- 14 . 11 . 77                         Official Journal of the European Communities                    No L 289/ 191
                                                                                                Rate of duty
     Heading                                                                                             Conventional
      number                                       Description                          Autonomous
                                                                                             %                 %
         1                                              2                                    3                  4
      42.03  Articles of apparel and clothing accessories, of leather or of composition
             leather :
             A. Articles of apparel                                                         20                 8
             B. Gloves, including mittens and mitts :
                    I. Protective, for all trades                                            17               13
                   II. 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 other 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--- No L 289/ 192                               Official Journal of the European Communities                             14 . 11 . 77
                                                               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 tq
      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 head­
      ing 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
       number                                             Description                             Autonomous       Conventional
          1                                                    2                                       3                 4
       43.01       Raw furskins                                                                      Free             Free
       43.02       Furskins, tanned or dressed, including furskins assembled in plates, crosses
                   and similar forms ; pieces or cuttings, of furskin, tanned or dressed,
                   including heads, paws, tails and the like (not being fabricated):
                   A. Furskins, tanned or dressed, including furskins assembled in plates,
                       crosses and similar forms                                                       9               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--- 14 . 11 . 77                        Official Journal of the European Communities             No L 289/ 193
                                                                                        Rate of duty
     Heading                                                                                     Conventional
      number                                       Description                   Autonomous
                                                                                      %                %
         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---  No L 289 / 194                          Official Journal of the European Communities                           14 . 11 . 77
                                                         SECTION IX
             WOOD AND ARTICLES OF WOOD ; WOOD CHARCOAL ; CORK AND ARTICLES OF CORK ;
                MANUFACTURES OF STRAW, OF ESPARTO AND OF OTHER PLAITING MATERIALS ;
                                            BASKETWARE AND WICKERWORK
                                                          CHAPTER 44
                                    WOOD AND ARTICLES OF WOOD ; WOOD CHARCOAL
 Notes
 1 . This Chapter does not cover:
     ( a) Wood of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes
            (heading No 12.07);
     ( b ) Wood of a kind used primarily in dyeing or in tanning (heading No 14.05 );
     ( c) Activated charcoal (heading No 38.03 );
     (d) Articles falling within Chapter 46 ;
     (e) Footwear or parts thereof falling within Chapter 64 ;
     ( f) Goods falling within Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);
     (g) Goods falling within heading No 68.09 ;
     (h ) Imitation jewellery falling within heading No 71.16 ;
     ( ij ) Goods falling within Section XVII ( for example, wheelwrights' wares);
     ( k) Goods falling within Chapter 91 ( for example, clocks and clock cases);
     ( 1) Musical instruments or parts thereof ( Chapter 92 );
     (m ) Parts of firearms (heading No 93.06 );
     ( n ) Furniture or parts thereof falling within Chapter 94 ;
     ( o) Articles falling within Chapter 97 ( for example, toys, games and sports requisites); or
     (p) Smoking pipes or the like or parts thereof, buttons, pencils or other articles falling within Chapter 98 .
2 . In this Chapter, the expression " improved wood" means wood which has been subjected to chemical or physical
     treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond),
     and which has thereby acquired increased density or hardness together with improved mechanical strength or
     resistance to chemical or electrical agencies.
3 . Headings Nos 44.19 to 44.28 are to be taken to apply to articles of the respective descriptions of fibre building
     board, plywood, cellular wood, "improved" wood or reconstituted wood as they apply to such articles of wood.
4 . Heading No 44.25 shall be taken not to apply to tools in which metal parts form the blade, working edge, working
     surface or other working part.
Additional Note
For the purposes of heading No 44.12, "wood flour" means wood powder of which not more than 8% by weight
is retained by a sieve with an aperture of 0-63 mm.
 ---pagebreak--- 14 . 11 . 77                                          Official Journal of the European Communities                          No L 289/ 195
                                                                                                                       Rate of duty
       Heading                                                                                                                  Conventional
        number                                                            Description                         Autonomous
                                                                                                                   %                  %
            1                                                                  2                                    3                  4
        44.01             Fuel wood, in logs, in billets, in twigs or in faggots; wood waste, including
                          sawdust                                                                                Free               Free
         44.02            Wood charcoal (including shell and nut charcoal), agglomerated or not                    13               6-5
         44.03            Wood in the rough, whether or not stripped of its bark or merely roughed
                          down :
                          A. Poles of coniferous wood, injected or otherwise impregnated to any
                              degree, not less than 6 m nor more than 18 m in length and with
                              a 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                 5
                          C. Other                                                                                Free              Free
        [44.06]
         44.07            Railway or tramway sleepers of wood :
                          A. Injected or otherwise impregnated to any degree                                       10                 5
                          B.   Other                                                                                8                 3
        [44.08 ]
         44.09            Hoopwood ; split poles; piles, pickets and stakes of wood, pointed but not sawn
                          lengthwise; chipwood ; drawn wood ; pulpwood in chips or particles; wood shav­
                          ings of a kind suitable for use in the manufacture of vinegar or for the clarifica­
                          tion of liquids ; wooden sticks, roughly trimmed but not turned, bent or otherwise
                          worked, suitable for the manufacture of walking-sticks, umbrella handles, tool
                          handles or the like :
                          A. Drawn wood                                                                             9                 6
                          B. Pulpwood in chips or particles                                                       Free                4
                           C. Wooden sticks, roughly trimmed but not turned, bent or
                               otherwise worked, suitable for the manufacture of walking-sticks,
                               umbrella handles, tool handles or the like                                           7                 3
                          D. Other                                                                                  8                4
 ( a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- No L 289 / 196                                        Official Journal of the European Communities                                                            14 . 11 . 77
                                                                                                                                                   Rate of duty
       Heading                                                                                                                                              Conventional
        number                                                           Description                                                    Autonomous
                                                                                                                                              %                    %
           1                                                                   2                                                               :-!                 4
       [44.10 ]
        44.11             Fibre       building        board       of      wood         or      other       vegetable   material ,
                          whether         or     not      bonded         with       natural        or     artificial resins   or
                          with other organic binders                                                                                          15                  11
        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 ( b )
        44.16             Cellular wood panels , whether or not faced with base metal                                                         10                  5
        44.17             " Improved" wood , in sheets, blocks or the like                                                                    10                  4
        44.18             Reconstituted wood , being wood shavings , wood chips , sawdust , wood
                          flour or other ligneous waste agglomerated with natural or artificial resins
                          or other organic binding substances, in sheets, blocks or the like                                                  13                 12
        44.19             Wooden headings and mouldings, including moulded skirting and other
                          moulded boards                                                                                                      15                7-5
        44.20             Wooden picture frames, photograph frames, mirror frames and the like                                                15                7-5
        44.21             Complete wooden packing cases, boxes, crates, drums and similar packings :
                          A. Wholly or partly of plvwood , blockboard, laminboard, battenboard or
                              similar laminated wood products ( including veneered wood panels and
                              sheets)                                                                                                         17                 12
                          B.   Other :
                                 I. Of fibre building board                                                                                   19                 14
                                11 . Other                                                                                                    13                 10
(a) Fntrv under this subheading is subject to conditions to be determined by the competent authorities.
( b) Exemption from the payment of duty within thr limits of an annual tariff quota of 40 000 m3 of plywood of coniferous species , without the addition of other substances :
     ■— of which the faces are not further prepared than the peeling process, of a thickness greater than 9 mm , or
      — sanded, of a thickness grearer than 18 5 mm .
 ---pagebreak--- 14 . 11 . 77                          Official Journal of the European Communities                            No L 289/ 197
                                                                                                         Rate of duty
      Heading                                       Description                                  Autonomous       Conventional
      number
                                                                                :                      ?                  L_
      44.22   Casks, barrels , vats, tubs, buckets and                other  coopers'  products
              and parts thereof, of wood, including staves:
              A. Riven staves of wood, not further prepared than sawn onone principal surface ;
                  sawn staves of wood, of which at least one principal surface has been cylin­
                  drically sawn, not further prepared than sawn                                       7               3-5
              B.   Other                                                                             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 :
                    I. Of fibre building board                                                       19                14
                   II . 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 :
              A. Handles for articles of cutlery , forks and spoons ; brush bodies                    16              6-5
              B.   Other                                                                              12                6
       44.26  Spools , cops, bobbins, sewing thread reels and the like, of turned wood :
              A. Reels for sewing thread and the like                                                 9               3-5
              B.   Other                                                                              16                8
       44.27  Standard lamps, table lamps and other lighting fittings, of wood ; articles
              of furniture, of wood, not falling within Chapter 94 ; caskets, cigarette
              boxes, trays, fruit bowls, ornaments and other fancy articles, of wood ;
              cases for cutlery , for drawing instruments or for violins , and similar
              receptacles, of wood ; articles of wood for personal use or adornment, of
              a kind normally carried in the pocket, in the handbag or on the person ;
              parts of the foregoing articles , of wood :
              A. Of fibre building board                                                              19               14
              B.   Other                                                                              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. Match splints; wooden pegs or pins for footwear                                       9                 6
              D. Other :
                     I. Of fibre building board                                                       19                14
                    II . Other                                                                        14                 7
 ---pagebreak--- No L 289/ 198                                         Official Journal of the European Communities                               14 . 11 . 77
                                                                               CHAPTER 45
                                                                 CORK AND ARTICLES OF CORK
Notes
1 . This Chapter does not cover:
    (a) Footwear or parts of footwear falling within Chapter 64 ;
    (b) Headgear or parts of headgear falling within Chapter 65 ; or
    (c) Articles falling within Chapter 97 (for example, toys, games and sports requisites).
2 . Natural cork roughly squared or deprived of the outer bark is to be taken to fall within heading No 45.02 and not
    within heading No 45.01 .
                                                                                                                      Rate of duty
     Heading
     number                                                              Description                           Autonomous      Conventional
                                                                                                                    %                %
           1                                                                  2                                     3                 4
     45.01              Natural cork, unworked, crushed, granulated or ground; waste cork                           7               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--- 14 . 11 . 77                                  Official Journal of the European Communities                           No L 289 / 199
                                                                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                                                                                                            Conventional
       number                                               Description                                 Autonomous
                                                                                                             %                  %
           1                                                     2                                           3                  4
       [46.01 ]
        46.02        Plaits and similar products of plaiting materials , for all uses, whether or not
                     assembled into strips ; plaiting materials bound together in parallel strands or
                     woven, in sheet form, including matting, mats and screens ; straw envelopes for
                     bottles :
                     A. Plaits and similar products of plaiting materials, for all uses, whether or not
                         assembled into strips :
                            I. Of unspun vegetable materials                                                  3               Free
                           II . Other                                                                        13                6-5
                     B. Coarse matting; straw envelopes for bottles; screens and other coarse
                         articles used for packing or for protection                                          9                 5
                     C. Chinese mats and matting and similar mats and matting                                14                5-5
                     D. Other articles :
                            I. Of unspun vegetable materials :
                                a ) Not backed or lined with paper or woven fabric                            9                 6
                                b ) Backed or lined with paper or woven 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 46.02 ; articles of loofah                                                            18                10
 ---pagebreak--- No L 289/200                                         Official Journal of the European Communities                                 14 . 1 1 . 77
  »
                                                                              SECTION X
                                         PAPER-MAKING MATERIAL ; PAPER AND PAPERBOARD
                                                                  AND ARTICLES THEREOF
                                                                              CHAPTER 47
                                                                                  4
                                                                    PAPER-MAKING MATERIAL
                                                                                                                       Rate «f dutv
                                                   •
                                                                                                                           »
    Heading
    number                                                              Description                           Autonomous        Conventional
                                                                                                                    %                  %
          1                                                                  2                                      'Λ                 4
    47.01              Pulp derived by mechanical or chemical means from any fibrous vegetable
                       material                                                                                  Free               Free
    47.02              Waste paper and paperboard; scrap articles of paper or of paperboard, fit
                       only for use in paper-making :
                       A. Waste paper and paperboard :
                               I. 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 rhis subheading is subject to conditions to be determined by the competent authorities.
                                                                                                                  A
 ---pagebreak--- 14. 1 1 . 77                            Official Journal of the European Communities                           No L 289/201
                                                           CHAPTER 48
                   PAPER AND PAPERBOARD ; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
Notes
1 . This Chapter does not cover :
    ( a) Stamping foils of heading No 32.09 ;
    ( b ) Perfume and cosmetic papers (heading No 33.06 );
    (c) Soap papers (heading No 34.01 ), paper impregnated or coated with detergent (heading No 34.02 ) and cellulose
          wadding impregnated with polishes, creams or similar preparations (heading No 34.05 );
    ( d) Paper or paperboard, sensitised ( heading No 37.03 );
    ( e) Paper-reinforced stratified artificial plastic sheeting (headings Nos 39.01 to 39.06 ), or vulcanised fibre (heading
          No 39.03 ), or articles of such materials (heading No 39.07);
    ( f) Goods falling within heading No 42.02 ( for example, travel goods);
    (g) Articles falling within any heading in Chapter 46 ( manufactures of plaiting material );
    ( h ) Paper yarn or textile articles of paper yarn ( Section XI);
    (ij ) Abrasive paper (heading No 68.06 ) or paper-backed mica splittings (heading No 68.15 ) (paper coated with
          mica powder is, however, to be classified in heading No 48.07);
    ( k) Metal foil backed with paper or paperboard (Section XV);
    (1) Perforated paper or paperboard for musical instruments ( heading No 92.10); or
    (m) Goods falling within any heading in Chapter 97 ( for example, toys , games and sports requisites) or Chapter 98
          ( for example, buttons).
2 . Subject to the provisions of Note 3 , heading No 48.01 is to be taken to include paper and paperboard which have
     been subjected to calendering, super-calendering, glazing or similar finishing, including false water-marking, and
     also paper and paperboard coloured or marbled throughout the mass by any method. However, the heading does
     not apply to paper or paperboard which has been further processed, for example, by coating or impregnation .
3 . Pape 3r paperboard answering to a description in two or more of the headings Nos 48.01 to 48.07 is to be clas
      sified under that one of such headings which occurs latest in the Tariff.
4. Headings Nos 48.01 to 48.07 are to be taken not to apply to paper, paperboard or cellulose wadding :
     (a) In strips or rolls of a width not exceeding 15 cm ; or
     (b) In rectangular sheets (unfolded if necessary) of which no side exceeds 36 cm ; or
     (c) Cut into shapes other than rectangular shapes.
    Except that hand-made paper in any size or shape as made directly and having all its edges deckled remains
    classified, subject to the provisions of Note 3 , within heading No 48.01 .
 ---pagebreak--- No L 289/202                                            Official Journal of the European Communities                                      14. 11 . 77
5 . For the purposes of heading No 48.11 , "wallpaper and lincrusta" are to be taken to apply only to :
                                          \
      ( a) Paper in rolls, suitable for wall or ceiling decoration, being:
            (i) Paper with one or with two margins, with or without guide marks ; or
            ( ii) Paper without margins, surface-coloured or design-printed, coated or embossed, of a width not exceeding
                  60 cm ;
      (b) Borders, friezes and corners of paper, of a kind used for wall or ceiling decoration .
6 . Heading No 48.15 is to be taken to apply, inter alia , to paper wool, paper strip (whether or not folded or coated)
      of a kind used for plaiting, and to toilet paper in rolls or packets, but not to the articles mentioned in Note 7.
  7 . Heading No 48.21 is to be taken to apply, inter alia, to cards for statistical machines, perforated paper and paper­
        board cards for Jacquard and similar machines, paper lace, shelf edging, paper tablecloths, serviettes and handker­
        chiefs, 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 48.2 1 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/m 2, and not
more than 57g/m2, with watermarks not less than 4 cm but not more than 10 cm apart, in reels of a width of not less
than 31 cm, containing 8% or less by weight of fillers, and intended for the printing of daily newspapers, weekly pap­
ers or other periodicals of heading No 49.02 , published at least 10 times per year.
                                                                                                                               Rate of duty
        Heading                                                                                                                         Conventional
        number                                                             Description                                  Autonomous
                                                                                                                             %               %
            1                                                                   2                                            3               4
                                 I. PAPER AND PAPERBOARD, IN ROLLS OR IN SHEETS
        48.01             Paper       and      paperboard          (including      cellulose      wadding), in rolls or
                          sheets :
                          A. Newsprint ( a)                                                                                  7             7(b )
                          B. Cigarette paper                                                                                14              7
(a ) Entry under this subheading is subject to conditions to be determined by the competent authorities.
( b) Exemption from the payment of duty within the limits of an annual tariff quota of 1 500 000 tonnes
 ---pagebreak---  14 . 11 . 77                                         Official Journal of the European Communities                   No L 289/203
                                                                                                                Rate of duty
        Heading
        number                                                            Description                    Autonomous      Conventional
                                                                                                              %
            !                                                                  2                              3                4
        48.01             C. Kraft paper and kraft board :
      Ccont'd)
                                I. For the manufacture of paper yarn of heading No 57,07 or of paper
                                    yarn reinforced with metal of heading No 59.04 ( a )                      6               3
                               II. Other                    !                                                18              8-5
                          D. Paper weighing not more than 15 g/m2 for use in stencil making ( a)              6               5
                          E. Hand-made paper and paperboard                                                  15              7-5
                          F.   Other                                                                         18              12
       [48.02 ]
        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
                                                                                                             18              13
                          nally reinforced , in rolls or sheets
        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]
        48.07            Paper and paperboard, impregnated, coated, surface-coloured, surface­
                         decorated or printed (not constituting printed matter within Chapter 49),
                         in rolls or sheets :
                         A. Ruled, lined or squared, but not otherwise printed                               20              13
                         B. Coated with mica powder                                                          15              10
                          C. Other                                                                           19              12
        48.08            Filter blocks, slabs and plates, of paper pulp                                      17              13
       [48.09]
( a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- No L 289 /204                         Official Journal of the European Communities                                   14 . 11 . 77
                                                                                                          Rate of duty
    Heading
     number                                           Description                                  Autonomous      Conventional
                                                                                                        %
        1                                                  2                                            3                 4
                          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 linoelum 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 ;
              box files, letter trays and similar articles, of paper or paperboard, of a kind com­
              monly used in offices, shops and the like :
              A. Boxes, bags and other packing containers                                             20               15
              B. Other                                                                                20               14
   [48.17]                                                                      '
    48.18     Registers, exercise books, note books , memorandum blocks, order books,
              receipt books, diaries, blotting-pads, binders (loose-leaf or other), file
              covers and other stationery of paper or paperboard; sample and other
              albums and book covers, of paper or paperboard                                          21               15
    48.19     Paper or paperboard labels, whether or not printed or gummed                            20               14
    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. Napkins and napkin liners, for babies, put up for retail sale                        19               10
              C. Fans and hand screens; frames therefor and parts of such frames                      21              8-5
              D. Other                                                                                19               14
 ---pagebreak--- 14 . 11 . 77                           Official Journal of the European Communities                       No L 289/205
                                                        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 ( Chapter 48 );
     (b) Playing cards or other goods falling within any heading in Chapter 97 ; or
     (c) Original engravings, prints or lithographs (heading No 99.02), postage, revenue or similar stamps falling within
           heading No 99.04, antiques of an age exceeding 100 years or other articles falling within any heading in
           Chapter 99 .
2 . Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals
     or periodicals comprising more than one number under a single cover are to be treated as falling within heading
      No 49.01 and not within heading No 49.02 .
3 . Heading No 49.01 is to be extended to apply to :
     ( a) A collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up
           with numbered pages in a form suitable for binding into one or more volumes ;
     (b ) A pictorial supplement accompanying, and subsidiary to, a bound volume ; and
     ( c) Printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the
           whole or a part of a complete work and designed for binding.
     However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets,
     fall in heading No 49.11 .
4 . Headings Nos 49.01 and 49.02 are to be taken not to apply to publications issued for advertising purposes by or
      for an advertiser named therein, or to publications which are primarily devoted to advertising (including tourist
      propaganda). Such publications are to be taken as falling within heading No 49.11 .
5 . For the purposes of heading No 49.03 , the expression " children's picture books" means books for children in
      which the pictures form the principal interest and the text is subsidiary.
 6 . For the purposes of heading No 49.06 , the expression "manuscripts and typescripts" is to be taken to extend to
      carbon copies or copies on sensitised paper of manuscripts and typescripts. References in this Chapter to printed
       matter of any kind include references to any matter of that kind which is reproduced by means of a duplicating
       machine.
 7. For the purposes of heading No 49.09 , the expression " picture postcards" means cards consisting essentially of an
       illustration and bearing printed indications of their use.
 ---pagebreak--- No L 289/206                                        Official Journal of the European Communities                                 14 . 11 . 77
                                                                                                                      Rate of duty
   Heading
   number                                                               Description                           Autonomous       Conventional
                                                                                                                   %                  %
          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. Other :
                              1 . 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
   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 ) Kntry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak---  14 . 11 . 77                                Official Journal of the European Communities                            No L 289/207
                                                            SECTION XI
                                                TEXTILES AND TEXTILE ARTICLES
Notes
1.     This Section does not cover :
       (a ) Animal brush making bristles or hair (heading No 05.02 ); horsehair or horsehair waste (heading No 05.03 );
       (b) Human hair or articles of human hair (heading No 05.01 , 67.03 or 67.04 ), except straining cloth of a kind
             commonly used in oil presses and the like ( heading No 59.17);
      ( c) Vegetable materials falling within Chapter 14 ;
      ( d) Asbestos of heading No 25.24 or articles of asbestos and other products of heading No 68.13 or 68.14 ;
     (e) Articles falling within heading No 30.04 or 30.05 ( for example, wadding, gauze, bandages and similar articles
           for medical or surgical purposes, sterile surgical suture materials);
      ( f) Sensitised textile fabric (heading No 37.03 );
      (g) Monofil of which any cross-sectional dimension exceeds 1 mm and strip ( artificial straw and the like) of a
            width exceeding 5 mm, of artificial plastic material ( Chapter 39 ) or plaits or fabrics of such monofil or strip
            ( Chapter 46 );
     (h) Woven textile fabrics, felt, bonded fibre fabrics or similar bonded yarn fabrics, impregnated , coated, covered of
           laminated with rubber, and articles thereof, falling within Chapter 40 ;
     (ij ) Skins with their wool on (Chapter 41 or 43 ) or articles of furskin , artificial fur or articles thereof, falling within
           heading No 43.03 or 43.04 ;
     ( k) Articles of textile materials falling within heading No 42.01 or 42.02 ;
     ( 1) Products and articles of Chapter 48 ( for example, cellulose wadding);
   ( m ) Footwear or parts of footwear, gaiters or leggings or similar articles classified in Chapter 64 ;
    (n) Headgear or parts thereof falling within Chapter 65 ;
   (o) Hair nets (heading No 65.05 or 67.04, as the case may be);
   (p) Goods falling within Chapter 67 ;
   (q) Abrasive-coated threads, cords or fabric (heading No 68.06 );
     (r) Glass fibre or articles of glass fibre, other than embroidery with glass thread on a visible ground of fabric
           (Chapter 70 );
   (s) Articles falling within Chapter 94 (furniture and bedding); or
    (t) Articles falling within Chapter 97 ( for example, toys, games and sports requisites).
2 . (A) Goods classifiable in any heading in Chapters 50 to 57 and of a mixture of two or more textile materials are
              to be classified as if consisting wholly of that one textile material which predominates in weight over any other
              single textile material.
 ---pagebreak--- No L 289 /208                                   Official Journal of the European Communities                         14 . 11 . 77
(B) For the purposes of the above rule :
        ( a) Metallised yarn is to be treated as a single textile material and its weight is to be taken as the aggregate of
              the weight of the textile and metal components; for the classification of woven fabrics, metal thread is to
              be regarded as a textile material ;
        ( b) Where a heading refers to goods of different textile materials ( for example : (i) silk and waste silk, (ii )
              carded sheep's or lambs' wool and combed sheep's or lambs' wool), such materials are to be treated as a
               single textile material .
   ( C) The provisions of paragraphs ( A) and (B) above are to be applied also to the yarns referred to in Notes 3 and 4
          below.
3 . (A) For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple
             or cabled) of the following descriptions are to be treated as " twine, cordage, ropes and cables":
             ( a) Of silk, noil or other waste silk, of a weight exceeding 2 g/m (2 000 tex);
              ( b) Of man-made fibres (including yarn of two or more monofil of Chapter 51 ), of a weight exceeding 1 g/m
                   (1 000 tex );
              (c) Of true hemp or flax :
                   (i) Polished or glazed, of which the length per kilogram, multiplied by the number of constituent strands,
                           is less than 7 000 m ;
                   ( ii) Not polished or glazed and of a weight exceeding 2 g/m ;
              ( d) Of coir, consisting of three or more plies;
              (e) Of other vegetable fibres, of a weight exceeding 2 g/m ; or
              (f) Reinforced with metal .
      (B ) Exceptions :
             (a ) Yarn of sheep's or lambs' wool or other animal hair and paper yarn, other than yarn reinforced with
                   metal ;
             (b) Continuous filament tow for the manufacture of man-made fibres (discontinuous), and multifilament yarn
                   without twist or with a twist of less than five turns per metre ;
             ( c) Silk worm gut, imitation catgut of silk or of man-made fibres, and monofil of Chapter 51 ;
             ( d) Metallised yarn, not being yarn reinforced with metal ; and
             ( e) Chenille yarn and gimped yarn.
4 . (A ) For the purposes of Chapters 50, 51 , 53 , 54 , 55 and 56 , the expression "put up for retail sale" in relation to
              yarn means, subject to the exceptions in paragraph (B) below, yarn put up :
              ( a) In balls or on cards, reels, tubes or similar supports, of a weight (including support) not exceeding:
                      (i) 200 g in the case of flax andtamie ;
                    ( ii ) 85 g in the case of silk, noil or other waste silk, and man-made fibres (continuous); or
                   (iii) 125 g in other cases;
 ---pagebreak--- 14 . 11 . 77                                    Official Journal of the European Communities                         No L 289/209
            (b) In hanks or skeins of a weight not exceeding :
                    (i) 85 g in the case of silk, noil or other waste silk, and man-made fibres (continuous); or
                  ( ii) 125 g in other cases ;
            (c) In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render
                 them independent one of the other, each of uniform weight not exceeding:
                   (i) 85 g in the case of silk, noil or other waste silk, and man-made fibres (continuous); or
                  (ii) 125 g in other cases.
     (B) Exceptions :
             ( a) Single yarn of any textile material except:
                     ( i) Single yarn of sheep's or lambs' wool or of fine animal hair, unbleached; and
                   ( ii) Single yarn of sheep's or lambs' wool or of fine animal hair, bleached, dyed or printed, of a length less
                           than 2 000 m/kg;
             (b) Multiple or cabled yarn, unbleached :
                     ( i ) Of silk, noil or other waste silk, however put up; or
                    (ii) Of other textile material except sheep's or lajnbs' wool or fine animal hair, in hanks or skeins;
             (c) Multiple or cabled yarn of silk, noil or other waste silk, bleached, dyed or printed, of a length not less than
                   75 000 m/kg, measured multiple; and
              (d) Single, multiple or cabled yarn of any textile material :
                     (i) In cross-reeled hanks or skeins ; or
                    (ii) Put up on supports or in some other manner indicating its use in the textile industry (for example, on
                           cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for em­
                           broidery looms).
     ( C) The above provisions relating to' flax and ramie are also applicable in respect of hemp.
5 . (a) For the purposes of heading No 55.07 and subheading 56.07 A I, "gauze" means a fabric with a warp com­
            posed 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--- No L 289 /210                            Official Journal of the European Communities                               14 . 11 . 77
    (e) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of
        identical material joined end to end piece goods composed of two or more fabrics assembled in layers, whether
        or not padded).
7. The headings of Chapters 50 to 57 and, except where the context otherwise requires, the headings of Chapters 58
     to 60, are to be taken not to apply to goods made up within the meaning of Note 6 above. Chapters 50 to 57are to
     be taken not to apply to goods falling within Chapter 58 or 59.
8 . The woven fabrics of Chapters 50 to 57 are to be taken to include fabrics consisting of layers of parallel textile
     yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns
     by an adhesive or by thermal bonding.
Additional Notes
1 . Subject to the provisions of Additional Note 2 below, textile goods, classifiable in any heading in Chapters 58 to
    63 and containing two or more textile materials, shall, where appropriate, be classified within the headings of these
     Chapters as if consisting wholly of that one textile material which predominates in weight over any other single
    textile material. The provisions of Note 2 (B) of this Section shall also apply.
2 . (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 heading No 58.10, only the ground fabric shall be taken into consider­
        ation. However, in the case of embroidery without visible ground, classification shall be carried out solely ac­
        cording to the embroidering threads; and
    (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 these provisions, of the part considered as giving the goods their essential character
        within the meaning of Rule 3 for the interpretation of the nomenclature of the Tariff.
                                                            CHAPTER 50
                                                      SILK AND WASTE SILK
                                                                                                         Rate of duty
      Heading                                                                                                     Conventional
      number                                            Description                              Autonomous
                                                                                                      %                  %
         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--- 14 . 11 . 77                          Official Journal of the European Communities                            No L 289/211
                                                                                                         Rate of duty
      Heading
      number                                          Description                                Autonomous       Conventional
                                                                                                      %  .              %
         1                                                 2                                           3                 4
     50.04    Silk yarn, other than yarn of noil or other waste silk, not put up for
              retail sale                                                                           12                7
     50.05    Yarn spun from noil or other waste silk, not put up for retail sale:
              A. Spun from waste silk, other than noil                                                7              3-5.
              B.   Other                                                                              5              2-5
    [50.06]
     50.07    Silk yarn and yarn spun from noil or other waste silk, put up for retail
              sale; silk-worm gut; imitation catgut of silk:
              A. Silk yarn                                                                           13               10
              B. Yarn spun from noil or other waste silk                                            11                5
              C. Silk-worm gut; imitation catgut of silk                                             7               3-5
    [50.08 ]
     50.09    Woven fabrics of silk, of noil or other waste silk :
              A. Of silk or of waste silk other than noil :
                    I. Crepes                                                                       17               12
                   II. Pongee,      habutai,     honan , shantung,          corah and    similar
                        Far Eastern fabrics, wholly of silk              (not mixed with noil
                        or other waste silk or with other textile materials ):
                        a) Plain-woven, unbleached or not further processed than scoured            16                8
                        b) Other                                                                    17               14
                  III . Other                                                                       17               13
              B.  Of noil silk                                                                      17               8-5
    [50.10]
 ---pagebreak---  No L 289 /212                             Official Journal of the European Communities                                 14 . 11 . 77
                                                             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 51.01 is to be taken not to apply to continuous filament tow of man-made fibres falling within Chap­
      ter 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 de­
     vices ( Chapter 56 ).
4 . Monofil of man-made fibre materials of which no cross-sectional dimension exceeds 1 mm is to be classified in
     heading No 51.01 when of a weight less than 6-6 mg/m (6-6 tex) and in heading No 51.02 in other cases. Monofil
     of which any cross-sectional dimension exceeds 1 mm is to be classified in Chapter 39 .
     Strip (artificial straw and the like) of man-made fibre materials is to be classified in heading No 51.02 when of a
     width not exceeding 5 mm and in Chapter 39 in other cases.
                                                                                                           Rate t f duty
      Heading
       number                                           Description                               Autonomous         Conventional
                                                                                                       'X,                 %
         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--- 14 . 11 . 77                      Official Journal of- the European Communities                        No L 289/213
                                                                                                  Rate of duty
     Heading
      number                                      Description                             Autonomous       Conventional
                                                                                               %
         1                                             2                                       3                  4
       51.02 Monofil, strip (artificial straw and the like) and imitation catgut, of man­
             made fibre materials :
             A. Of synthetic textile materials :
                  I. Monofil                                                                   13                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--- No L 289/214                         Official Journal of the European Communities                       14 . 11 . 77
                                                        CHAPTER 52
                                                  METALLISED TEXTILES
                                                                                              Rate of duty
    Heading
    number                                          Description                        Autonomous      Conventional
                                                                                            %                %
       1                                                 2                                  3                4
    52.01    Metallised yarn, being textile yarn spun with metal or covered with metal
             by any process                                                                10               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--- 14 . 11 . 77                              Official Journal of the European Communities                        No L 289 /215
                                                            CHAPTER 53
                                                WOOL AND OTHER ANIMAL HAIR
Note
The expression "fine animal hair" means hair of alpaca, llama, vicuna, yak, camel, Angora, Tibetan, Kashmir and
similar goats (but not common goats), rabbit ( including Angora rabbit), hare, beaver, nutria and musk rat.
                                                                                                          Rate of duty
        Heading
        number                                          Description                              Autonomous        Conventional
                                                                                                      %                    'X,
           1                                                 2                                        3                     4
        53.01    Sheep's or lambs' wool, not carded or combed                                       Free              Free
        53.02    Other animal hair (fine or coarse), not carded or combed :
                 A. Coarse animal hair, prepared              (for example, bleached, dyed) and
                      artificially curled                                                             3                 1-5
                 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)                            Free              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% or more by weight of wool or of wool and fine
                      animal hair                                                                     5                 ( a)
                 B.    Other                                                                          10                  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                                                                     5                 ( a)
                 B.    Other :
                        I. Containing a total of more than            10%   by weight of textile
                            materials of Chapter 50                                                    7                3-5
                       II . 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--- No L 289 /216                               Official Journal of the European Communities                                14 . 11 . 77
                                                                                                             Rate of duty
    Heading
     number                                                Description                                Autonomous      Conventional
                                                                                                           %                %
         1                                                      2                                          3                 4
     53.11             Woven fabrics of sheep's or lambs' wool or of fine animal hair :
                       A. Containing 85% or more by weight of wool or of wool and fine animal hair        13              (a)
                       B. Other :
                           I. Containing a total of more than            10%     by weight of textile
                              materials of Chapter 50                                                     17              13
                          II. Other                                   ■                                   18              (a)
     53.12             Woven fabrics of horsehair or of other coarse animal hair                          16               8
   [ 53.13 ]
     (a)   See Annex .
 ---pagebreak--- 14 . 11 . 77                                            Official Journal of the European Communities                                                          No L 289 /217
                                                                                CHAPTER 54
                                                                            FLAX AND RAMIE
                                                                                                                                                         Rate of duty
      Heading
      number                                                                Description                                                        Autonomous          Conventional
                                                                                                                                                     %
            1                                                                     2                                                                   3                   4
      54.01                Flax , raw or processed but not spun ; flax tow                         and waste      (including pulled
                           or garnetted rags)                                                                                                       Free
      54.02                Ramie, raw or processed but not spun ; ramie                             noils and      waste (including
                           pulled or garnetted rags)                                                                                                Free              Free
      54.03                Flax or ramie yarn , not put up for retail sale:
                           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 kilogram,intended for the manufacture of multiple
              or cabled yarn for the footwear industry or for whipping cables, within the limits of an annual quota of 500 tonnes to be granted by the competent authorities of the
              European Communities . The granting of such quotas shall , moreover, be subject to conditions to be determined by the competent authorities.
 ---pagebreak--- No L 289 /218                        Official Journal of the European Communities                               14 . 11 . 77
                                                        CHAPTER 55
                                                           COTTON
                                                                                                     Rate of duty
   Heading
    number                                         Description                               Autonomous       Conventional
                                                                                                  %                  %
      1                                                 '2                                        3                  4
    55.01     Cotton, not carded or combed                                                      Free              Free
    55.02     Cotton linters                                                                    Free              Free
    55.03     Cotton waste (including pulled or garnetted rags), not carded or combed           Free              Free
    55.04     Cotton, carded or combed                                                            3                1-5
    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
                  11. Other                                                                      10                 7
    55.06     Cotton yarn, put up for retail sale                                                16                12
    55.07     Cotton gauze                                                                       15                 9
    55.08     Terry towelling and similar terry fabrics, of cotton                               18                15
    55.09     Other woven fabrics of cotton :
              A. Containing 85% or more by weight of cotton :
                   I. Of a width of less than 85 cm                                              17                13
                  II. Other                                                                      17                14
              B.  Other :
                   I. Of a width of less than 85 cm                                              19                14
                  II. Other                                                                      19                15
 ---pagebreak--- 14 . 11 . 77                             Official Journal of the European Communities                      No L 289/219
                                                             CHAPTER 56
                                              MAN-MADE FIBRES (DISCONTINUOUS)
Note
Heading No 56.02 is to be taken to apply only to continuous filament tow of man-made fibres, consisting of parallel
filaments of a uniform length equal to the length of the tow, meeting the following specification :
(a) Length of tow exceeding 2 m;
(b) Twist less than five turns per metre;
(c) Weight per filament less than 6-6 mg/m (6-6 tex);
(d) In the case of filaments described in Note 1 (a) to Chapter 51 , the tow must be drawn, that is to say, be incapable
     of being stretched by more than 100% of its length ;
(e) Total weight of tow more than 2 g/m (2 000 tex).
Tow of a length not exceeding 2 m is to be classified in heading No 56.01 .
                                                                                                       Rate of duty
      Heading                                                                                                   Conventional
      number                                            Description                             Autonomous
                                                                                                     %                %
          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--- No L 289 /220                        Official Journal of the European Communities                          14 . 11 . 77
                                                                                                Rate of duty
   Heading
    number                                         Description                           Autonomous      Conventional
                                                                                              %
      1                                                 2                                     3                4
   56.05      Yarn of man-made fibres (discontinuous or waste), not put up for retail
              sale :
              A. Of synthetic textile fibres                                                 15              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              16
              B. Of regenerated textile fibres                                               19              16
 ---pagebreak--- 14 . 11 . 77                            Official Journal of the European Communities                         No L 289/221
                                                          CHAPTER 57
                              OTHER VEGETABLE TEXTILE MATERIALS; PAPER YARN AND
                                               WOVEN FABRICS OF PAPER YARN
                                                                                                        Rate of duty
      Heading                                                                                                    Conventional
       number                                        Description                               Autonomous
                                                                                                    %                  %
          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]
       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; paper yarn:
              A. Yarn of true hemp :
                     I. Not put up for retail sale:
                        a) Polished or glazed                                                       16                9
                        b ) Other                                                                   10                6
                    II. Put up for retail sale                                                      16                7
              B. Coir yarn                                                                        Free              Free
              C. Paper yarn                                                                         10                8
              D. Other                                                                              10                5
     [ 57.08]
     [57.09]
       57.10  Woven fabrics of jute or of other textile bast fibres of heading No 57.03 :
              A. Of a width of not more than 150 cm and weighing per square metre:
                     I. Less than 310 g                                                            23                20
                   II. Not less than 3 10 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; woven fabrics of
              paper yarn :
              A. Of true hemp                                                                      21               10-5
              B. Of paper yarn                                                                      19                9
              C. Other                                                                             20                10
     [57.12 ]
 ---pagebreak--- No L 289/222                          Official Journal of the European Communities                             14 . 11 . 77
                                                       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 apply to coated or impregnated fabrics, elastic fabrics or elastic
    trimmings, machinery belting or other goods falling within Chapter 59. However, embroidery on any textile base
    falls within heading No 58.10 .
2 . In headings Nos 58.01 and 58.02, the words "carpets" and " rugs" are to be taken to extend to similar articles
    having the characteristics of floor coverings but intended for use for other purposes. These headings are to be taken
    not to apply to felt carpets, which fall within Chapter 59 .
3 . For the purposes of heading No 58.05 , the expression "narrow woven fabrics" means :
    ( a) Woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with
         selvedges (woven, gummed or made otherwise) on both edges;
    (b) Tubular woven fabrics of a flattened width not exceeding 30 cm ; and
    (c) Bias binding with folded edges, of a width when unfolded not exceeding 30 cm.
    Narrow woven fabrics in the form of fringes are to be treated as falling within heading No 58.07 .
4 . Heading No 58.08 is to be taken not to apply to nets or netting in the piece made of twine, cordage or rope which
    are to be taken as falling within heading No 59.05 .
5 . In heading No 58.10, the expression "embroidery" means, inter alia, embroidery with metal or glass thread on a
    visible ground of textile fabric and sewn applique work of sequins, beads or ornamental motifs of textile or other
    materials. The heading is to be taken not to apply to needlework tapestry (heading No 58.03 ).
6 . The headings of this Chapter are to be taken to include goods of the descriptions specified therein when made of
    metal thread and of a kind used in apparel , as furnishings or the like.
Additional Note
For the purposes of applying the maximum rate of duty provided for in respect of carpets, carpeting and rugs falling
within subheading 58.01 A II, the dutiable surface shall not include the heading, the selvedges and the fringes.
 ---pagebreak--- 14 . 11 . 77                          Official Journal of the European Communities                        No L 289/223
                                                                                                     Rate of duty
     Heading
      number                                           Description                           Autonomous       Conventional
                                                                                                  %                  %
         1                                                 2                                      3                  4
      58.01  Carpets, carpeting and rugs, knotted (made up or not):
              A. Of wool or of fine animal hair :
                     I. Containing a total of more than 10% by weight of silk or of
                        waste silk other than noil                                               40                20
                    II. Other                                                                    32                24
                                                                                             with a max     with a max.
                                                                                              of 5 u.a .       of 4 u.a .
                                                                                               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  Other carpets, carpeting, rugs, mats and matting, and "Kelem", "Schumacks"
             and "Karamanie" rugs and the like (made up or not):
             A. Carpets, carpeting, rugs, mats and matting:
                    I. Coir mats and matting, 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 cKenille fabrics (other than terry towelling or
             similar terry fabrics of cotton falling within heading No 55.08 and fabrics
             falling within heading No 58.05 )                                                   19                15
     58.05   Narrow woven fabrics, and narrow fabrics (bolduc) consisting of warp
             without weft assembled by means of an adhesive, other than goods falling
             within heading No 58.06 :
             A. Narrow woven fabrics :
                    I. Pile fabrics or chenille fabrics :
                       a ) Of man-made fibres or of cotton                                       21              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--- No L 289 /224                        Official Journal of the European Communities                           14 . 11 . 77
                                                                                                 Rate of duty
   Heading
    number                                          Description                           Autonomous      Conventional
                                                                                               %                 %
       1                                                 2                                     3                  4
    58.08     Tulle and other net fabrics (but not including woven, knitted or crocheted
              fabrics ), plain :
              A. Tulle or other net fabrics not comprised in B below                          20               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 u.a. per kg net weight                      17                9
                   II . Other                                                                 17               13
              B.  Other :
                    I. Of a value of more than 17-5 u.a. per kg net weight                    17               9
                   II . Other                                                                 17               13
 ---pagebreak--- 14 . 11 . 77                               Official Journal of the European Communities                         No L 289/225
                                                            CHAPTER 59
WADDING AND FELT; TWINE, CORDAGE, ROPES AND CABLES ; SPECIAL FABRICS ; IMPREGNATED AND
                        COATED FABRICS ; TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE
Notes
 1 . ( A) For the purposes of this Chapter, the expression "textile fabric" is to be taken to apply only to the textile fab­
             rics of Chapters 50 to 57 and headings Nos 58.04 and 58.05 , the braids and trimmings in the piece of heading
             No 58.07, the tulle and other net fabrics of headings Nos 58.08 and 58.09, lace of heading No 58.09 and the
             knitted and crocheted fabrics of heading No 60.01 .
      (B ) Throughout the Tariff, the term " felt" is to be taken to include fabrics consisting of a web of textile fibres the
            cohesion of which has been enhanced by a stitch-bonding process using fibres from the web itself.
2 . ( A) Heading No 59.08 is to be taken to apply to textile fabrics impregnated, coated, covered or laminated with
            preparations of cellulose derivatives or of other artificial plastic materials whatever the weight per square
            metre and whatever the nature of the plastic material (compact, foam, sponge or expanded).
            It does not, however, cover :
            ( a) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters
                  50 to 58 and 60 ); for the purpose of this provision, no account should be taken of any resulting change of
                  colour ;
            (b ) Products which cannot without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a
                  temperature between 15 and 30 °C (usually Chapter 39); or
            (c) Products in which the textile fabric is either completely embedded in artificial plastic material or coated or
                  covered on both sides with such material (Chapter 39).
      (B ) Heading No 59.12 does not apply to :
           (a) Fabrics in which the impregnation or coating cannot be seen with the naked eye (usually Chapters 50 to 58
                 and 60); for the purpose of this provision, no account should be taken of any resulting change of colour;
           (b) Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the
                 like);
           (c) Fabrics covered with flock, dust, powdered cork or the like and bearing designs resulting from these treat­
                ments ; or
           (d) Fabrics finished with normal dressings having a basis of amylaceous or similar substances.
3 . In heading No 59.11 the expression "rubberised textile fabrics" means :
     ( a) Textile fabrics impregnated, coated, covered or laminated with rubber:
            (i) Weighing not more than 1 500 g/m2 ; or
           (ii) Weighing more than 1 500 g/m2 and containing more than 50% by weight of textile material ;
     (b) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square
           metre; and
     ( c) Plates, sheets and strip, of expanded, foam or sponge rubber, combined with textile fabric, other than those
          falling in Chapter 40 by virtue of the last paragraph of Note 2 to that Chapter.
4 . Heading No 59.16 is to be taken not to apply to :
     (a) Transmission, conveyor or elevator belting of a thickness of less than 3 mm ; or
 ---pagebreak--- No L 289/226                                  Official Journal of the European Communities                              14 . 11 . 77
    ( b) Transmission, conveyor or elevator belts or belting of textile fabric impregnated, coated, covered or laminated
          with rubber or made from textile yarn or cord impregnated or coated with rubber (heading No 40.10).
5 . Heading No 59.17 is to be taken to apply to the following goods which are to be taken as not falling within any
    other heading of Section XI :
    (a) Textile products (other than those having the character of the products of headings Nos 59.14 to 59.16), the
         following only:
              (i) Textile fabric, felt and felt-lined woven fabric, coated, covered or laminated with rubber, leather or other
                  material, of a kind commonly used for card clothing, and similar fabric of a kind commonly used in
                  machinery or plant;
            (ii) Bolting cloth ;
           ( iii) Straining cloth of a kind commonly used in oil presses and the like, of textile fibres or of human hair;
           ( iv) Woven textile 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;
            (v) Textile fabrics reinforced with metal, of a kind commonly used in machinery or plant;
            (vi) Textile fabrics of the metallised yarn falling within heading No 52.01 , of a kind commonly used in paper­
                  making or other machinery ;
          (vii) Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind 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
      number                                                 Description                             Autonomous       Conventional
                                                                                                          %                  %
         1                                                       2                                        3              ■   4
      59.01            Wadding and articles of wadding; textile flock and dust and mill neps :
                       A. Wadding and articles of wadding:
                            I. Of man-made fibres :
                               a ) Rolls of a diameter of not more than 8 mm                             10                5
                               b) Other                                                                  10                8
                           II. Of other textile materials                                                10                5
                       B. Flock and dust and mill neps :
                            I. Of 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--- 14 . 11 . 77                         Official Journal of the European Communities                              No L 289 /227
                                                                                                          Rate of duty
     Heading
      number                                          Description                                 Autonomous       Conventional
                                                                                                       %              -    %
         1                                                 2                                           3                   4
      59.03  Bonded fibre fabrics, similar bonded yarn fabrics, and articles of such
             fabrics, whether or not impregnated or coated                                            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
     [59.091
      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 not comprised in B below:
                   I. Adhesive strips, of a width not exceeding 10 cm, the coating of
                       which consists of unvulcanised natural or synthetic rubber                     16                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--- No L 289/228                                     Official Journal of the European Communities                                                            14 . 11 . 77
                                                                                                                                              Rate of duty
   Heading                                                                                                                                             Conventional
     number                                                           Description                                                      Autonomous
                                                                                                                                            %                 %
        1                                                                  2                                                                3                 4
     59.12           Textile fabrics otherwise impregnated or coated; painted canvas being theatrical
                     scenery, studio back-cloths or the like                                                                                7              ( a)
    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
                                                                                                                                   .j
    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 rubher, 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 (b):
                            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              Z
                     D. Other                                                                                                              16             9-5
   (a) See Annex.
   ( b) Entry unde this subheading of bolting cloth, not made up, is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 14. 11 . 77                                 Official Journal of the European Communities                       No L 289/229
                                                              CHAPTER 60
                                                 KNITTED AND CROCHETED GOODS
Notes
1 . This Chapter does not cover:
    (a) Crochet lace of heading No 58.09 ;
    (b ) Knitted or chrocheted 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 chrocheted 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 chrocheted 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 im­
          pregnated, coated or covered with rubber.
6 . Throughout the Tariff, any reference to knitted goods is to be taken to include a reference to stitch-bonded goods
      in which the chain stitches are formed of textile yarn.
                                                                                                          Rale of duty
      Heading
       number                                             Description                              Autonomous      Conventional
                                                                                                        %
          1                                                    2                                        3                4
       60.01       Knitted or crocheted fabric, not elastic nor rubberised:
                   A. Of wool or of fine animal hair :
                          I. Containing a total of more than          10%   by weight of textile
                              materials of Chapter 50                                                  19              14
                         II . Other                                                                    16              13
                   B.  Of man-made fibres                                                              20              13
                   C. Of other textile materials                                                       19              14
 ---pagebreak--- No L 289/230                        Official Journal of the European Communities                            14 . 11 . 77
                                                                                                 Rate of duty
   Heading                                          Description                           Autonomous      Conventional
    number
                                                                                               %                %
      1                                                  2                                     3                4
   60.02     Gloves, mittens and mitts, knitted or crocheted, not elastic nor rubberised      23              20
   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.  Other                                                                       20               16
 ---pagebreak--- 14 . 11 . 77                                Official Journal of the European Communities                      No L 289/231
                                                                  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
       number                                                Description                          Autonomous      Conventional
                                                                                                       %                %
           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--- No L 289 /232                       Official Journal of the European Communities                                14 . 11 . 77
                                                                                                     Rate of duty
    Heading                                                                                                   Conventional
    number                                           Description                              Autonomous
                                                                                                   %                %
       1                                                  2                                        3                 4
    61.05     Handkerchiefs :
              A. Of cotton fabric, of a value of more than 15 u.a. 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]
    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             105
 ---pagebreak--- 14 . 11 . 77                               Official Journal of the European Communities                      No L 289/233
                                                               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 trim­
     mings of heading No 58.07, not being knitted or crocheted goods.
2 . The headings of this Chapter do not cover:
     ( a ) Goods falling within Chapter 58 , 59 or 61 ; or
     (b ) Old clothing or other articles falling within heading No 63.01 .
                                                                                                        Rate of duty
       Heading
       number                                             Description                            Autonomous      Conventional
                                                                                                      %
           1                                                   2                                      3                 4
       62.01       Travelling rugs and blankets:
                   A. Electrically heated                                                            19              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               8
                        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               8
                             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--- No L 289/234                       Official Journal of the European Communities                               14 . 11 . 77
                                                                                                   Rate of duty
   Heading
    number                                         Description                              Autonomous      Conventional
                                                                                                 %                 %
       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. Fans and hand screens                                                           21              8-5
             D. Other                                                                           21             10-5
 ---pagebreak--- 14 . 11 . 77                        Official Journal of the European Communities                        No L 289/235
                                                         CHAPTER 63
                               OLD CLOTHING AND OTHER TEXTILE ARTICLES ; RAGS
                                                                                                   Rate of duty
     Heading
      number                                        Description                             Autonomous      Conventional
                                                                                                 %                %
         1                                               2                                       3                4
     63.01   Clothing, clothing accessories, travelling rugs and blankets, household linen
             and furnishing articles (other than articles falling within heading No 58.01 ,
             58.02 or 58.03 ), of textile materials, footwear and headgear of any material,
             showing signs of appreciable wear and imported in bulk or in bales, sacks
             or similar bulk packings:
             A. Used clothing                                                                  18               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--- No L 289 /236                                Official Journal of the European Communities                              14 . 11 . 77
                                                                  SECTION XII
 FOOTWEAR, HEADGEAR, UMBRELLAS, SUNSHADES , WHIPS, RIDING-CROPS AND PARTS THEREOF;
                    PREPARED FEATHERS AND ARTICLES MADE THEREWITH ; ARTIFICIAL FLOWERS ;
                                                       ARTICLES OF HUMAN HAIR
                                                                     CHAPTER 64
                                 FOOTWEAR, GAITERS AND THE LIKE ; PARTS OF SUCH ARTICLES
 Notes
  1 . This Chapter does not cover:
         (a) Footwear, without applied soles, knitted or crocheted (heading No 60.03 ) or of other textile fabric (except felt
               or bonded fibre or similar bonded yarn fabrics) (heading No 62.05 );
         (b) Old footwear falling within heading No 63.01 ;
        •(c) Articles of asbestos (heading No 68.13 );
         (d) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading No 90.19 ); or
         (e) Toys and skating boots with skates attached ( Chapter 97).
 2 . For the purposes of headings Nos 64.05 and 64.06 , the expression "parts" is to be taken not to include pegs, boot
         protectors, eyelets, boot hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be
         classified in their appropriate headings) or buttons or other goods falling within heading No 98.01 .
 3 . For the purposes of heading No 64.01 , the expression " rubber or artificial plastic material" is to be taken to in­
         clude any textile fabric coated or covered externally with one or both of those materials.
                                                                                                            Rate of duty
          Heading
          number                                               Description                           Autonomous      Conventional
                                                                                                          %
             1                                                      '2                                    3                  4
          64.01        Footwear with outer soles and uppers of rubber or artificial plastic material     20              20
          64.02        Footwear with outer soles of leather or composition leather; footwear
                       (other than footwear falling within heading No 64.01 ) with outer soles of
                       rubber or artificial plastic material :
                       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--- 14 . 11 . 77                        Official Journal of the European Communities                     No L 289 /237
                                                                                                Rate of duty
     'number                                      Description                            Autonomous      Conventional
         1                                            2                                       3                4
      64.04  Footwear with outer soles of other materials                                    18               7
      64.05  Parts of footwear, removable in-soles, hose protectors and heel cushions,
             of any material except metal :
             A. Assemblies of uppers affixed to inner soles or to other sole components,
                 but without outer soles                                                     18               9
             B.   Other
      64.06  Gaiters, spats, leggings, puttees, cricket pads, shin-guards and similar
             articles, and parts thereof                                                     19              9-5
 ---pagebreak--- No L 289/238                                Official Journal of the European Communities                       14 . 11 . 77
                                                                  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
      number                                                 Description                     Autonomous      Conventional
                                                                                                  %                %
         1                                                        2                               3                 4
      65.01       Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor
                  with made brims ; plateaux and manchons (including slit manchons), of
                  felt :
                  A. Of fur felt or of felt of wool and fur                                      13              7-5
                  B.     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 riot lined or
                  trimmed :
                  A.     Not lined or trimmed :
                          I. Of fur felt or of felt of wool and fur                              15              7-5
                         II. Other                                                               15               8
                  B.     Lined or trimmed :
                          I. Of fur felt or of felt of wool and fur                              17              10-5
                         II . Other                                                              17               9-5
 ---pagebreak--- 14 . 11 . 77                           Official Journal of the European Communities                    No L 289 /239
                                                                                                  Rate of duty
      Heading                                                                                              Conventional
      number                                          Description                          Autonomous
                                                                                                %
          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--- No L 289/240                            Official Journal of the European Communities                                14 . 11 . 77
                                                           CHAPTER 66
               UMBRELLAS, SUNSHADES , WALKING-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF
Notes
1 . This Chapter does not cover :
    (a) Measure walking-sticks or the like (heading No 90.16 );
    (b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like ( Chapter 93 ); or
    (c) Goods falling within Chapter 97 (for example, toy umbrellas and toy sunshades).
2 . Heading No 66.03 is to be taken not to apply to parts, trimmings or accessories of textile material, nor to covers,
     tassels, thongs, umbrella cases or the like, of any material. Such goods imported with, but not fitted to, articles
     falling within heading No 66.01 or 66.02 are to be classified separately and are not .to be treated as forming
     part of those articles.
                                                                                                         Rate of duty
      Heading
      number                                          Description                                 Autonomous      Conventional
                                                                                                       %
         1                                                 2                                           3                4
      66.01       Umbrellas and sunshades (including            walking-stick umbrellas, umbrella
                  tents, and garden and similar umbrellas)                                            20              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--- 14 . 11 . 77                              Official Journal of the European Communities                              No L 28 9/24 k
                                                              CHAPTER 67
                    PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN ;
                                        ARTIFICIAL FLOWERS ; ARTICLES OF HUMAN HAIR
Notes
1 . This Chapter does not cover :
     ( a) Straining cloth of human hair (heading No 59.17);
     (b) Floral motifs of lace, of embroidery or other textile fabric (Section XI);
     (c) Footwear (Chapter 64);
     (d) Headgear ( Chapter 65 );
     (e) Powder-puffs (heading No 96.05 ) or hair sieves (heading No 96.06 ); or
     ( f) Toys, sports requisites or carnival articles ( Chapter 97).
2 . Heading No 67.01 is to be taken not to apply to :
      (a) Goods (for example, bedding) in which feathers or down constitate only filling or padding;
      (b) Articles of apparel and accessories thereto in which feathers or down constitute no more than mere trimming or
             padding; or
      ( c) Artificial flowers or foliage or parts thereof or made up articles of heading No 67.02.
3 . Heading No 67.02 is to be taken not to apply to :
     (a) Articles of glass (Chapter 70 );
     (b ) Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by
             moulding, forging, carving, stamping or other-process, or consisting of parts assembled otherwise than by bind­
            ing, glueing or similar methods .
                                                                                                               Rate of duty
       Heading                                                                                                          Conventional
        number                                           Description                                    Autonomous
                                                                                                             %                %
           1                                                 2                                               3                4
        67.01         Skins and other parts of birds with their feathers or down, feathers, parts
                      of feathers, down, and articles thereof (other than goods falling within
                      heading No 05.07 and worked quills and scapes):
                      A. Skins and other parts of birds with their feathers or down; feathers, parts of
                         feathers and down                                                                  15              7-5
                      B.  Other                                                                             22               9
 ---pagebreak--- No L 289/242                        Official Journal of the European Communities                                14 . 11 . 77
                                                                                                     Rate of duty
   Heading
   number                                          Description                                Autonomous      Conventional
                                                                                                   %                 %
      1                                                 2                                          3                 4
    67.02    Artificial flowers, foliage or fruit and parts thereof; articles made of arti­
             ficial flowers, foliage or fruit:
             A. Artificial flowers, foliage or fruit and parts thereof:
                     I. Parts                                                                     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 , other
             animal hair and other textile materials, prepared for use in making wigs and the
             like :
             A. Human hair, not further worked than dressed                                        9              4-5
             B. Other                                                                             14               7
   67.04     Wigs, false beards, eyebrows and eyelashes, switches and the like, of human
             or animal hair or of textiles; other articles of human hair (including hair
             nets)                                                                                19             7-5
   67.051
 ---pagebreak--- 14 . 11 . 77                            Official Journal of the European Communities                         No L 289/243
                                                        SECTION XIII
                       ARTICLES OF STONE, OF PLASTER, OF CEMENT, OF ASBESTOS , OF MICA
                   AND OF SIMILAR MATERIALS ; CERAMIC PRODUCTS ; GLASS AND GLASSWARE
                                                          CHAPTER 68
           ARTICLES OF STONE, OF PLASTER , OF CEMENT, OF ASBESTOS, OF MICA AND OF SIMILAR MATERIALS
Notes
1 . This Chapter does not cover :
     ( a) Goods falling within Chapter 25 ;
     ( b ) Coated or impregnated paper falling within heading No 48.07 (for example, paper coated with mica powder or
            graphite, bituminised or asphalted paper);
     ( c) Coated or impregnated textile fabric falling within Chapter 59 ( for example, mica-coated fabric, bituminised or
            asphalted fabric);
     (d) Articles falling within Chapter 71 ;
     ( e) Tools or parts of tools, falling within Chapter 82 ;
     (f) Lithographic stones of heading No 84.34 ;
     (g) Electrical insulators (heading No 85.25 ) or fittings of insulating material falling within heading No 85.26 ;
     ( h ) Dental burrs (heading No 90.17);
     ( ij ) Goods falling within Chapter 91 ( for example, clocks and clock cases);
     ( k ) Goods falling within heading No 95.08 , if made of materials specified in Note 2 ( b ) to Chapter 95 ;
     ( 1 ) Articles falling within Chapter 97 ( for example, toys, games and sports requisites);
     ( m ) Goods falling within heading No 98.01 ( for example, buttons), No 98.05 (for example, slate pencils) or No
            98.06 ( for example, drawing slates); or
     ( n ) Works of art, collectors' pieces or antiques ( Chapter 99 ).
2 . In heading No 68.02 the expression " worked monumental or building stone" is to be taken to apply not only to
     the varieties of stone referred to in headings Nos 25.15 and 25.16 but also to all other natural stone (for example,
     quartzite, flint, dolomite and steatite) similarly worked ; it is, however, to be taken not to apply to slate.
 ---pagebreak--- No L 289/244                            Official Journal of the European Communities                               14 . 11 . 77
                                                                                                        Rate of duty
    Heading
    number                                              Description                             Autonomous       Conventional
                                                                                                                        %
       1                                                    2                                         3                 4
    68.01    Road and paving setts, curbs and flagstones, of natural stone (except slate)            4               2-5
    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 :
                    1 . 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           6                 5
   68.04     Hand polishing stones, whetstones, oilstones, hones and the like, and millstones,
             grindstones, grinding wheels and the like (including grinding, sharpening,
             polishing, trueing and cutting wheels, heads , discs and points), of natural
             stone ( agglomerated or not), of agglomerated natural or artificial abrasives, or
             of pottery, with or without cores, shanks, sockets, axles and the like of
             other materials, but without frameworks ; segments and other finished parts
             of such stones and wheels, of natural stone (agglomerated or not), of agglomerated
             natural or artificial abrasives, or of pottery:
             A. Hand polishing stones, whetstones, oilstones, hones and the like :
                   I. Of agglomerated abrasives                                                    11               4-5
                  II. Other                                                                         8                 4
             B.  Other :
                   I. Of agglomerated abrasives :
                       a ) Made of natural or synthetic diamonds                                   10                4
                       b) Other                                                                    10                 5
                  II . Other                                                                        8                3
  [68.05 ]
 ---pagebreak--- 14 . 11 . 77                         Official Journal of the European Communities                           No L 289/245
                                                                                                       Rate of duty
     Heading
      number                                        Description                                Autonomous       Conventional
                                                                                                    %
         1                                              2                                            3                 i
      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
                                                                                                   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--- No L 289 /246                       Official Journal of the European Communities                                 14 . 11 . 77
                                                                                                      Rate of duty
   Heading                                                                                                     Conventional
    number                                          Description                               Autonomous
                                                                                                   %
       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 and 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--- 14 . 11 . 77                               Official Journal of the European Communities                           No L 289 /247
                                                              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 shap­
      ing. Headings Nos 69.04 to 69.14 are to be taken to apply only to such products other than heat-insulating goods
     and refractory goods.
2 . This Chapter does not cover:
     (a) Goods falling within Chapter 71 ( for example, imitation jewellery);
     (b) Cermets falling within heading No 81.04 ;
     (c) Electrical insulators (heading No 85.25 ) or fittings of insulating material falling within heading No 85.26 ;
     (d) Artificial teeth (heading No 90.19);
     (e) Goods falling within Chapter 91 ( for example, clocks and clock cases);
     ( f) Articles falling within Chapter 97 (for example, toys, games and sports requisites);
     (g) Smoking pipes, buttons or other articles falling within Chapter 98 ; or
     (h) Original statuary, collectors' pieces or antiques (Chapter 99).
                                                                                                             Rate of duty
       Heading
       number                                            Description                                Autonomous        Conventional
                                                                                                         %                 %
          1                                                   2                                           3                 4
                                   I. HEAT-INSULATING AND REFRACTORY GOODS
       69.01        Heat-insulating bricks, blocks, tiles and other heat-insulating goods of
                    siliceous fossil meals or of similar siliceous earths (for example, kieselguhr,
                    tripolite or diatornite) :
                    A. Bricks weighing more than 650 kg/m3                                               10               5
                                                                                                     with min.
                                                                                                    of 0-50 u.a .
                                                                                                    per 100 kg
                                                                                                       gross
                    B.   Other                                                                           10               5
                                                                                                     with min.        with min.
                                                                                                    of 0-50 u.a .   of 0-50 u.a.
                                                                                                    per 100 kg       per 100 kg
                                                                                                       gross            gross
       69.02        Refractory bricks, blocks, tiles and similar refractory constructional goods,
                    other than goods (ailing within heading No 69.01 :
                    A. With a basis of magnesite, dolomite or chromite                                   10               4
                                                                                                     with min.        with min.
                                                                                                    of 110 u.a .     of 110 u.a.
                                                                                                    per 100 kg       per 100 kg
                                                                                                       gross            gross
 ---pagebreak--- No L 289 /248                       Official Journal of the European Communities                                14 . 11 . 77
                                                                                                     Rate of duty
    Heading
    number                                         Description                               Autonomous       Conventional
                                                                                                  %                  %
       1                                                2                                          3                 4
    69.02     B.   Other                                                                          10               4
   (cont'd)                                                                                   with min .      with min .
                                                                                             of 0-70 u.a .   of 0-60 u.a .
                                                                                             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. Roofing 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 u.a .
                                                                                                             per m2 , the
                                                                                                             duty not to
                                                                                                            exceed 16%
              B.   Other :
                     I. Common pottery                                                            18               8
 ---pagebreak--- 14 . 11 . 77                        Official Journal of the European Communities                           No L 289/249
                                                                                                      Rate of duty
      Heading
      number                                       Description                                Autonomous        Conventional
                                                                                                   %                 %
         1                                              2                                          3                 4
      69.07   B.    II . Other                                                                    18                8
     (cont'd)                                                                                                 with a min.
                                                                                                              of 0-30 u.a .
                                                                                                               per m2 , the
                                                                                                              duty not to
                                                                                                              exceed 16%
      69.08   Glazed setts, flags and paving, hearth and wall tiles:
              A. Tiles, cubes and similar articles for mosaics, whether or not rectangular,
                  which are capable of being enclosed in a square the side of which does
                  not exceed 5 cm                                                                 18                9
                                                                                                              with a min.
                                                                                                              of 0-45 u.a .
                                                                                                              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 u.a .
                                                                                                              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 u.a .       of 6 u.a .
                                                                                              per 100 kg      per 100 kg
                                                                                                 gross            gross
 ---pagebreak--- No L 289/250                       Official Journal of the European Communities                                14 . 11 . 77
                                                                                                    Rate of duty
   Heading
    number                                        Description                              Autonomous        Conventional
                                                                                                 %                  %
      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
             parían):
             A. White or single-coloured                                                        27                13-5
                                                                                           with a min.       with a min.
                                                                                          of 13-60 u.a .    of 12-20 u.a.
                                                                                           per 100 kg        per 100 kg
 .                                                                                            gross              gross
             B. Other                                                                           27               13-5
                                                                                           with a min.      with a min.
                                                                                            of 28 u.a .       of 25 u.a.
                                                                  !                        per 100 kg        per 100 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 u.a .    of 13-60 u.a.
                                                                                           per 100 kg        per 100 kg
                                                                                              gross             gross
                  II. Other                                                                     21               10-5
                                                                                          with a min.       with a min.
                                                                                            of 18 u.a .       of 18 u.a .
                                                                                           per 100 kg        per 100 kg
                                                                                               net                net
             D. Other                                                                           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 u.a .       of 70 u.a.
                                                                                           per 100 kg        per 100 kg
                                                                                              gross             gross
             C. Other                                                                           20                10
                                                                                          with a min.       with a min.
                                                                                           of 35 u.a .       of 35 u.a .
                                                                                           per 100 kg        per 100 kg
                                                                                              gross             gross
   69.14     Other articles :
             A. Porcelain or china '                                                            22                15
             B. Other                                                                           18               7-5
 ---pagebreak---  14 . 11 . 77                                Official Journal of the European Communities                        No L 289/251
                                                                CHAPTER 70
                                                         GLASS AND GLASSWARE
Notes
1 . This Chapter does not cover:
     ( a) Ceramic enamels (heading No 32.08 );
     (b) Goods falling within Chapter 71 (for example, imitation jewellery);
     (c) Electrical insulators (heading No 85.25 ) or fittings of insulating material falling within heading No 85.26 ;
     (d) Hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers, optically worked optical elements
            or other articles falling within Chapter 90 ;
     (e) Toys, games, sports requisites, Christmas tree ornaments or other articles falling within Chapter 97 (excluding
          glass eyes without mechanisms for dolls or for other articles of Chapter 97); or
     ( f) Buttons, fitted vacuum flasks, scent or similar sprays or other articles falling within Chapter 98 .
2 . The reference in heading No 70.07 to "cast, rolled, drawn or blown glass (including flashed or wired glass) cut to
     shape other than rectangular shape, or bent or otherwise worked (for example, edge worked or engraved), whether
     or not surface ground or polished" is to be taken to apply to articles made from such glass, provided they are not
     framed or fitted with other materials .
3 . For the purposes of heading No 70.20, the expression "wool" means :
     (a) Mineral wools with a silica (Si02) content not less than 60% by weight;
     (b) Mineral wools with a silica (Si02) content less than 60% but with an alkaline oxide (K20 and/or Na20) con­
           tent 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
       number                                              Description                             Autonomous       Conventional
                                                                                                        %                  %
          1                                                    2                                        3                  4
       70.01         Waste glass (cullet); glass in the mass (excluding optical glass):
                     A. Waste glass ( cullet)                                                         Free             Free
                     B. Glass in the mass (excluding optical glass):
                           I. Glass of the variety known as "enamel" glass                             10                4
                          II. Other                                                                     9               3-5
     [70.02]
 ---pagebreak--- No L 289 /252                        Official Journal of the European Communities                                14 . 11 . 77
                                                                                                      Rate of duty
   Heading                                                                                                     Conventional
   number                                           Description                              Autonomous
                                                                                                   %                  %
      1                                                  2                                         3                  4
   70.03       Glass in balls, rods and tubes, unworked ( not being optical glass):
               A. Glass of the variety known as " enamel" glass, in rods and tubes                10                4
               B.  Other                                                                          10                7
   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 u.a.      of 0-50 u.a .
                                                                                            per 100 kg       per 100 kg
                                                                                                gross            gross
              B.  Other                                                                          10                5
                                                                                            with a min .     with a min .
                                                                                            of 1-60 u.a .    of 0-80 u.a .
                                                                                            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 u.a .     of 0-60 u.a .
                                                                                             per 100 kg       per 100 kg
                                                                                                gross            gross
   70.06      Cast, rolled, drawn or blown glass (including flashed or wired glass), in
              rectangles, surface ground or polished , but not further worked                     10                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
 ---pagebreak--- 14 . 11 . 77                          Official Journal of the European Communities                         No L 289/253
                                                                                                      Rate of duty
     Heading                                                                                                   Conventional
      number                                         Description                              Autonomous
                                                                                                   %
         1                                                'I                                       3                  4
      70.11  Glass envelopes (including bulbs and tubes) for electric lamps, electronic
             valves or the like                                                      .            18                 7
      70.12  Glass inners for vacuum flasks or for other vacuum vessels :
             A. Unfinished                                                                        21               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 u.a .     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 :
                   I. Of fused silica or fused quartz                                             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--- No L 289/254                                      Official Journal of the European Communities                                                              14 . 11 . 77
                                                                                                                                                Rate of duty
    Heading                                                                                                                          Autonomous
     number                                                           Description                                                                         Conventional
                                                                                                                                            %                    %
        1                                                                  2                                                                3                    4
     70.19            Glass beads, imitation pearls, imitation precious and semi-precious stones,
                      fragments and chippings, and similar fancy or decorative glass smallwares,
                      and articles of glassware made therefrom; glass cubes and small class
                      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                 115
                            II. Imitation pearls                                                                                       1-70 u.a .         1-20 u.a.
                                                                                                                                     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               H (a)
                      B. Artificial eyes                                                                                                   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 subheadings A I a), A III a) and A IV b), within the limits of a total annual quota of 80
      tonnes, to be granted by the competent authorities of the European Communities.
 ---pagebreak--- 14 . 11 . 77                            Official Journal of the European Communities                        No L 289/255
                                                       SECTION XIV
                     PEARLS , PRECIOUS AND SEMI-PRECIOUS STONES, PRECIOUS METALS,
                              ROLLED PRECIOUS METALS, AND ARTICLES THEREOF;
                                            IMITATION JEWELLERY; COIN
                                                         CHAPTER 71
           PEARLS , PRECIOUS AND SEMI-PRECIOUS STONES, PRECIOUS METALS, ROLLED PRECIOUS METALS ,
                                     AND ARTICLES THEREOF; IMITATION JEWELLERY
Notes
1 . Subject to Note 1 (a) to Section VI and except as provided below, all articles consisting wholly or partly :
     ( a) Of pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or
     (b ) Of precious metal or of rolled precious metal,
     are to be classified within this Chapter and not within any other Chapter.
2 . ( a) Headings Nos 71.12 , 71.13 and 71.14 do not cover articles in which precious metal or rolled precious metal is
           present as minor constituents only, such as minor fittings or minor ornamentation ( for example, monograms,
           ferrules and rims), and paragraph (b ) of the foregoing Note does not apply to such articles.
     ( b) Heading No 71.15 does not cover articles containing precious metal or rolled precious metal ( other than as
           minor constituents ).
3 . This Chapter does not cover:
     ( a) Amalgams of precious metal, and colloidal precious metal (heading No 28.49 );
     (b) Sterile surgical suture materials, dental fillings and other goods falling in Chapter 30 ;
     ( c) Goods falling in Chapter 32 ( for example, lustres);
     ( d) Handbags and other articles- falling within heading No 42.02 or 42.03 ;
     (e) Goods of heading No 43.03 or 43.04 ;
     ( f) Goods falling within Section XI (textiles and textile articles);
     (g) Footwear (Chapter 64) and headgear ( Chapter 65 );
     (h) Umbrellas, walking-sticks and other articles falling within Chapter 66 ;
     (ij ) Coin (Chapter 72 or 99 );
     (k ) Abrasive goods falling within headings Nos 68.04 and 68.06 or Chapter 82, containing dust or powder of
           precious or semi-precious stones ( natural or synthetic); goods of Chapter 82 with a working part of precious or
           semi-precious stones ( natural, synthetic or reconstructed) on a support of base metal ; machinery, mechanical
           appliances and electrical goods, and parts thereof, falling within Section XVI, not being such articles wholly of
           precious or semi-precious stones (natural , synthetic or reconstructed);
 ---pagebreak--- No L 289/256                              Official Journal of the European Communities                               14 . 11 . 77
     ( 1) Goods falling within Chapter 90, 91 or 92 ( scientific instruments, clocks and watches, or musical instruments);
     ( m) Arms or parts thereof ( Chapter 93 );
     (n) Articles covered by Note 2 to Chapter 97 ;
     ( o) Articles falling within headings of Chapter 98 other than headings Nos 98.01 and 98.12 ; or
     (p) Original sculptures and statuary (heading No 99.03 ), collectors' pieces (heading No 99.05 ) and antiques of an
            age exceeding 100 years (heading No 99.06 ), other than pearls or precious or semi-precious stones.
4 . ( a) The expression "pearls" is to be taken to include cultured pearls.
      (b ) The expression "precious metal " means silver, gold, plantinum and other metals of the platinum group .
     (c) The expression "other metals of the platinum group" means iridium, osmium, palladium, rhodium, and
            ruthenium .
5 . For the purposes of this Chapter, any alloy (including a sintered mixture and an intermetallic compound) contain­
     ing precious metal is to be treated as an alloy of precious metal if, and only if, any one precious metal constitutes
     as much as 2% , by weight, of the alloy . Alloys of precious metal are to be classified according to the following
     rules :
      ( a ) An alloy containing 2% or more, by weight, of platinum is to be treated only as an alloy of platinum ;
      ( b ) An alloy containing 2% or more, by weight, of gold but no platinum , or less than 2% , by weight, of platinum,
             is to be treated only as an alloy of gold ;
      ( c) Other alloys containing 2% or more, by' weight, of silver are to be treated as alloys of silver.
      For the purposes of this Note, metals of the platinum group are to be regarded as one metal and are to be treated
      as though they were platinum .
6 . Except where the context otherwise requires, any reference in these Notes or elsewhere in the Tariff to precious
     metal or to any particular precious metal is to be taken to include a reference to alloys treated as alloys of precious
     metal or of the particular metal in accordance with the rules in Note 5 above, but not to rolled precious metal or to
     base metal or non-metals coated or plated with precious metal .
7. The expression "rolled precious metal " means material made with a base of metal upon one or more surfaces of
      which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering of
      precious metal. The expression is also to be taken to cover base metal inlaid with precious metal.
 8 . For the purpdses of heading No 71.12 , the expression " articles of jewellery" means :
      ( a) Any small objects of personal adornment (gem-set or not) ( for example, rings, bracelets, necklaces, brooches,
            ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia);
            and
      (b ) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (such as
            cigarette cases, powder boxes, chain purses, cachou boxes).
 ---pagebreak--- 14 . 11 . 77                                   Official Journal of the European Communities                    No L 289/257
9. For the purposes of heading No 71.13 , the expression "articles of goldsmiths' or silversmiths' wares" includes such
     articles as ornaments, tableware, toilet-ware, smokers' requisites and other articles of household, office or religious
      use .
10 . For the purposes of heading No 71.16 , the expression "imitation jewellery" means articles of jewellery within the
     meaning of paragraph ( a) of Note 8 above ( but not including buttons, studs, cuff-links or other articles of heading
     No 98.01 or dress combs, hair-slides or the like of heading No 98.12 ), not incorporating pearls, precious or semi­
     precious stones ( natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal
      or rolled precious metal, and composed :
     ( a ) Wholly or partly of base metal, whether or not plated with precious metal ; or
     ( b) Of at least two materials (for example, wood and glass, bone and amber, mother of pearl and artificial plastic
           material ), no account being taken of materials ( for example, necklace strings) used only for assembly.
11 . Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if
     they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be clas­
     sified under their appropriate headings.
Additional Note
For the purposes of heading No 71.11 , the expression "goldsmiths ', silversmiths' and jewellers ' sweepings, residues,
lemels, and other waste and scrap, of precious metal " means products fit only for the recovery of the metal or for use
in the manufacture of chemicals .
                                                                                                          Rate of duty
       Heading                                                                                    Autonomous       Conventional
       number                                                  Description
           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 simplv 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--- No L 289 /258                            Official Journal of the European Communities                         14 . 11 . 77
                                                                                                   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 015 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 015 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. Powders                                                                Free             Free
                   II . Other :
                        a) Unwrought                                                          Free             Free
                        b ) Semi-manufactured :
                             1 . Bars, rods, wire and sections ; plates, sheets and strips      2                1
                             2 . Tubes, pipes and hollow bars                                   3               1-5
                             3 . Foil of a thickness, excluding any backing, not exceeding
                                 015 mm                                                         8                4
                             4.  Other                                                          9               4-5
              B. Other metals of the platinum group and alloys thereof:
                    I. Powders                                                                Free             Free
                   II . Other :
                        a) Unwrought                                                          Free             Free
                        b ) Semi-manufactured                                                  4                 2
    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--- 14 . 11 . 77                            Official Journal of the European Communities                    No L 289/2 59
                                                                                                   Rate of duty
     Heading
     number                                          Description                           Autonomous       Conventional
                                                                                                %                  %
         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 rollçd 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--- No L 289/260                      Official Journal of the European Communities                    14 . 11 . 77
                                                     CHAPTER 72
                                                           COIN
Note
This Chapter does not cover collectors' pieces (heading No 99.05 ).
                                                                                       Rate of duty
    Heading
    number                                       Description                   Autonomous       Conventional
       1                                              2                             3                 4
    72.01      Coin                                                               Free             Free
 ---pagebreak--- 14 . 11 . 77                              Official Journal of the European Communities                           No L 289/261
                                                            SECTION XV
                                     BASE METALS AND ARTICLES OF BASE METAL
Notes
1.   This Section does not cover :
     (a) Prepared paints, inks or other products with a basis of metallic flakes or powder falling within heading No
            32.08 , 32.09 , 32.10 or 32.13 ;
     ( b) Ferro-cerium or other pyrophoric alloys (heading No 36.08 );
     (c) Headgear or parts thereof falling within heading No 65.06 or 65.07 ;
     (d) Umbrella frames and other goods of heading No 66.03 ;
     ( e) Goods falling within Chapter 71 (for example, precious metal alloys, rolled precious metal and imitation jewel­
            lery);
     ( f) Articles falling within Section XVI ( machinery , mechanical appliances and electrical goods);
     (g) Assembled railway or tramway track (heading No 86.10) or other articles falling within Section XVII (vehicles,
            ships and boats, aircraft);
     ( h ) Instruments or apparatus of base metal of a kind falling within Section XVIII, including clock and watch
            springs ;
     ( ij ) Lead shot prepared for ammunition ( heading No 93.07 ) or other articles falling within Section XIX (arms and
            ammunition );
     ( k ) Articles falling within Chapter 94 ( furniture and mattress supports);
     ( 1 ) Hand sieves ( heading No 96.06 );
     ( m ) Articles falling within Chapter 97 (for example, toys, games and sports requisites); or
     ( n ) Buttons, pens, pencil-holders, pen nibs or other articles falling within Chapter 98 .
2 . Throughout the Tariff, the expression "parts of general use" means :
      ( a ) Goods described in headings Nos 73.20, 73.25 , 73.29, 73.31 and 73.32 and similar goods of other base metals ;
      ( b ) Springs and leaves for springs, of base metal , other than clock and watch springs ( heading No 91.11 ); and
      ( c) Goods described in heading Nos 83.01 , 83.02 , 83.07 , 83.09 , 83.14 and frames and mirrors , of base metal , of
             heading No 83.06 .
     In Chapters 73 to 82 ( but not in heading No 73.29 ) references to parts of goods do not include references to parts
     of general use as defined above.
     Subject to the preceding paragraph and to the Note to Chapter 83 , the headings in Chapters 73 to 81 are to be
     taken not to apply to any goods falling within Chapter 82 or 83 .
3 . Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 73 and 74):
     ( a) An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of
             the other metals .
     ( b) An alloy composed of base metals of this Section and of elements not falling within this Section is to be treated
             as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of
             the other elements present.
      (c) In this Section the term "alloys" is to be taken to include sintered mixtures of metal powders, heterogeneous in­
             timate mixtures obtained by melting ( other than cermets) and intermetallic compounds.
 ---pagebreak--- No L 289/262                             Official Journal of the European Communities                           14 . 11 . 77
4 . Unless the context otherwise requires, any reference in the Tariff to a base metal is to be taken to include a refer­
     ence 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 re­
        covery of metal or for use in the manufacture of chemicals.
  Additional Note
  The classification of the goods of this Section shall not be affected by the application of a rough coating (for example,
  of grease, oil, tar, red lead or graphite) clearly intended to protect them from rust or other oxidation.
                                                             CHAPTER 73
                                          IRON AND STEEL AND ARTICLES THEREOF
 Notes
 1 . In this Chapter the following expressions have the meanings hereby assigned to them :
      (a) Pig iron and cast iron (heading No 73.01 ):
           A ferrous product containing, by weight, 1-9% or more of carbon, and which may contain one or more of the
           following elements within the weight limits specified :
           less than 15% phosphorus,
            not more than 8% silicon,
           not more than 6% manganese,
           not more than 30% chromium ,
           not more than 40% tungsten,
           and an aggregate of not more than 10% of other alloy elements (for example, nickel, copper, aluminium,
           titanium , vanadium, molybdenum).
           However, the ferrous alloys known as "non-distorting tool steels", containing, by weight, 1-9% or more of car­
           bon 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 other­
                 wise conforming to the specification at (a ) above.
 ---pagebreak--- 14 . 11 . 77                            Official Journal of the European Communities                       No L 289/263
           II. (ECSC) Haematite pig iron and cast iron (foundry or steel-making iron) (beading No 73.01 ):
               A ferrous product which may contain, by weight, not more than 0-50% of phosphorus as well as silicon and
               manganese up to the maximum proportions specified in Note 1 (a).
          III. (ECSC) Phosphoric iron (including ferro-phosphorus) (heading No 73.01 ):
               A ferrous product which may contain, by weight, more than 0-50% but less than 15% of phosphorus as
               well as silicon and manganese up to the maximum proportions specified in Note 1 (a).
          Haematite pig iron and cast iron, and phosphoric iron may also contain, by weight, taken separately or to­
          gether, not more than:
          0-30% nickel,
          0-20% chromium,
          0-30% copper,
          and 0-10% of each of the other alloy elements (for example, aluminium, titanium, vanadium, molybdenum,
          tungsten).
          Phosphoric iron containing, by weight, 15 % or more of phosphorus falls within heading No 28.55 (phosphides).
     (c) Ferro-alloys (heading No 73.02 ):
          Alloys of iron (other than master alloys as defined in Note 1 to Chapter 74) which are not usefully malleable
          and are commonly used as raw material in the manufacture of ferrous metals and which contain, by weight,
          separately or together:
          more than 8% of silicon, or
          more than 30% of manganese, or
          more than 30% of chromium, or
          more than 40% of tungsten, or
          a total of more than 10% of other alloy elements (aluminium, titanium, vanadium, copper, molybdenum,
          niobium or other elements, subject to a maximum content of 10% in the case of copper),
          and which contain, by weight, not less than 4% in the case of ferro-alloys containing silicon, not less than 8%
          in the case of ferro-alloys containing manganese but no silicon or not less than 10% in other cases, of the ele­
          ment 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
          010% 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%    of more of phosphorus, or
          0-10%    or more of sulphur, or
          0-20%    or more of phosphorus and sulphur, taken together, or
          010%     or more of other elements, taken separately.
 ---pagebreak--- No L 289 / 264                            Official Journal of the European Communities                             14 . I I. 77
( 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 di­
       mensions 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 exceed­
       ing 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.
( in ) 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 1 tesla have a watt-loss per kg, calculated by the Epstein method, of:
      — 2-1 watts or less, when their thickness does not exceed 0-20 mm;
      — 3-6 watts or less, when their thickness is not less than 0-20 mm but less than 0-60 mm;
      — 6 watts or less, when their thickness is not less than 0-60 mm but not greater than ISO mm .
       Heading No 73.13 is to be taken to apply, inter alia, to sheets or plates which have been cut to non-rectangular
       shape, perforated , corrugated, channelled, ribbed , polished or coated, provided that they do not thereby assume
       the character of articles or of products falling within other headings.
       (ECSC) For the purposes of applying subheadings, sheets and plates corrugated by any process shall be treated
      as flat sheets and plates.
 ---pagebreak--- 14 . 11 . 77                                 Official Journal of the European Communities                        No L 289/265
      (o) Wire (heading No 73.14 ):
           Cold-drawn products of solid section of any cross-sectional shape, of which no cross-sectional dimension ex­
           ceeds 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 tri­
           angles, rectangles, hexagons, octagons or quadrilaterals with only two sides parallel and the other sides equal .
          The expression also includes concrete reinforcing bars which apart from minor indentations, flanges, grooves or
          other deformations produced during the rolling process correspond to the above definition .
          (ECSC) "Wire rod" is a product of solid section obtained exclusively by hot rolling, and which is hot-coiled.
          The term covers only such products:
          1 . Of round or square section of which the diameter or side does not exceed 13 mm;
          2 . Of any other section, which do not conform to the definition of hoop and strip in Note 1 (m) above,
               weighing not more than I -330 kg per linear metre.
     ( q) Hollow mining drill steel (heading No 73.10 ):
          Steel hollow bars of any cross-section, suitable for mining drills, of which the greatest external dimension ex­
          ceeds 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 seam­
     less circular steel tubes or pipes and bends therefor, of an internal diameter exceeding 400 mm and of a wall thick­
     ness exceeding 10-5 mm .
 ---pagebreak---  No L 289 /266                                       Official Journal of the European Communities                                                            14 . 11 . 77
                                                                                                                                                  Rate of duty
       Heading
        number                                                          Description                                                    Autonomous          Conventional
                                                                                                                                              %                   %
           1                                                                 2                                                                 3                  4
        73.01           Pig iron, cast iron and spiegeleisen, in pigs, blocks, lumps and similar
                        forms :
                        A. Spiegeleisen (ECSCj                                                                                                                  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
                               II. 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-aluminium,             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 tonnes to be granted by the competent authorities of the European Communities.
( b) Exemption from the payment of duty within the limits of an annual quota of 50 000 tonnes to be granted by the competent authorities of the European Communities.
(c) Exemption from the payment of duty in respect of ferro-chromium 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 tonnes, to be granted by the competent authorities of the European Communities.
(d) See Annex .
 ---pagebreak--- 14 . 11 . 77                                           Official Journal of the European Communities                  No L 289/267
                                                                                                                Rate of duty
       Heading                                                                                                           Conventional
        number                                                           Description                     Autonomous
                                                                                                              %                %   '
           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 ( a)
        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 ( b ) (ECSC)                                   5
                         B. Other (ECSC)                                                                                     6
( a) Autonomous total suspension for art indefinite period .
( b) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- No L 289/268                             Official Journal of the European Communities                       14 . 11 . 77
                                                                                                 Rate of duty
   Heading
    number                                             Description                        Autonomous      Conventional
                                                                                               %                %
      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
                   11. 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 surface-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---  14. 11 . 77                                          Official Journal of the European Communities                   No L 289/269
                                                                                                                Kate of duty
      Heading
       number                                                            Description                     Autonomous      Conventional
                                                                                                              %                %
           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)                                                         8
                        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
                                       2.   Cold-rolled                                                      10              8
                                   b ) Other                                                                 10              8
                        D. 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) 2 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                                                          10              7
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- No L 289/270                           Official Journal of the European Communities                                  14 . 11 . 77
                                                                                                          Rate of duty
                                                                                                                I
   Heading
    number                                              Description                               Autonomous       Conventional
                                                                                                       %                  %
      1                                                     2                                           3                 4
   73.13     B.    II. b) More than 1 mm but less than 3 mm (ECSC)                                                      6
  (cont'd)
                       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                7
                       b) Tinned :
                           1 . Tinplate (ECSC)                                                                          7
                           2. Óther (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--- 14 . 11 . 77                          Official Journal of the European Communities                         No L 289/271
                                                                                                      Rate of duty
     Heading
      number                                          Description                              Autonomous      Conventional
                                                                                                    %               %
         1                                                 2                                        3                4
      73.15    A.   V. b) Not further worked than hot-rolled or extruded :
      (cont'd)              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 (E CSC)                                                             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--- No L 289/272                           Official Journal of the European Communities                           14 . 11 . 77
                                                                                                   Rate of duty
    Heading
     number                                           Description                         Autonomous        Conventional
                                                                                                %                   %
        1                                                  2                                     3                  4
    73.15
             B.   V. Bars and rods (including wire rod) and hollow mining drill steel ;
   (cont'd)            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)                                                <:
                                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, cham­
                          fered, 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---    14 . 11 . 77                                        Official Journal of the European Communities                       No L 289/273
                                                                                                                     Rate of duty
         Heading
         number                                                            Description                       Autonomous       Conventional
                                                                                                                   %                  %
             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
                           tor joining or hxing rails:
                           A. Rails :
                                 I. Current-conducting, with parts of non-ferrous metal                           18                9
                                II . Other :
                                     a ) New (ECSC)                                                                                O
                                     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-thjckness, 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 115% of carbon, not
                              ess than 0-50 /o but not more than 2% of chromium and not more
                             than 0-50 /0 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 flanees),
                        or iron or steel
                                                                                                               14               10
( a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- No L 289 /274                         Official Journal of the European Communities                                     14 . 11 . 77
                                                                                                            Rate of duty
    Heading                                          Description                                     Autonomous      Conventional
    number
                                                                                                          %                 %
       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
               litres, whether or not lined or heat-insulated, but not fitted with mechanical
               or thermal equipment                                                                      15               5
    73.23     Casks, drums, cans, boxes and similar containers, of sheet or plate iron or
              steel, of a description commonly used for the conveyance or packing of
              goods , of a capacity:
              A. Of 50 litres or more                                                                    15               6
              B.    Of less than 50 litres                                                               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; expanded metal, of iron or steel:
              A. Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials . .     15              10
              B. Expanded metal . . . . '.                                                               15              7-5
   [73.28]
    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--- 14. 11 . 77                            Official Journal of the European Communities                                    No L 289/275
                                                                                                                  Rate of duty
     Heading
     number                                           Description                                         Autonomous       Conventional
                                                                                                               %                 %
         1                                                 2   1                                               3                 4
     73.32   v 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, turned from bars, rods, angles,
                          shapes, sections or wire, of solid section, of a shank thickness or
                          hole diameter not exceeding 6 mm                                                    16                7
                     II . Other                                                                               16               10
               B. Threaded or tapped :
                      I. Screws and nuts, turned from bars, rods, angles shapes, sections
                          or wire, of solid section , of a shank thickness or hole diameter not
                          exceeding 6 mm                                                                      17                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   .
      73.38    Articles of a ' kind commonly used for domestic purposes, sanitary ware for
               indoor use, and parts of such articles and ware, of iron or steel; iron or steel
               wool ; pot scourers and scouring and polishing pads, gloves and the like, ofiron or steel:
               A. Sinks and wash basins and parts thereof, of stainless steel                                 17               7-5
               B.   Other                                                                                      17              8-5
    [73.39]
      73.40    Other articles of iron or steel :
               A. Of cast iron                                                                                14               5-5
               B.   Other                                                                                     18                8
 ---pagebreak---  No L 289 /276                            Official Journal of the European Communities                                  14 . 11 . 77
                                                            CHAPTER 74
                                                COPPER AND ARTICLES THEREOF
Notes
1 . For the purposes of heading No 74.02, the expression "master alloys" means alloys (except copper phosphide
     (phosphor copper) containing more than 8% by weight of phosphorus) containing with other alloy elements more
    than 10% by weight of copper, not usefully malleable and commonly used as raw material in the manufacture of
    other alloys or as de-oxidants, de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals.
    ( Copper phosphide (phosphor copper) containing more than 8% by weight of phosphorus falls within heading No
    28.55 and not within this Chapter .)
2 . In this Chapter the following expressions have the meanings hereby assigned to them :
    ( a) Wire (heading No 74.03 ):
          Rolled , extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional
          dimension exceeds 6 mm .
    ( b ) Wrought bars, rods, angles, shapes and sections (heading No 74.03 ):
          Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension
          exceeds 6 mm and which , if they are flat, have a thickness exceeding one tenth of the width . Also cast or sin­
          tered products, of the same forms and dimensions, which have been subsequently worked after production
          ( otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character
          of articles or of products falling within other headings.
          Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines
          for converting them into, for example, wire rod or tubes, are however to be taken to be unwrought copper of
          heading No 74.01 .
    ( c) Wrought plates, sheets and strip (heading No 74.04):
          Flat-surfaced, wrought products ( coiled or not), of which the maximum cross-sectional dimension exceeds
          6 mm, and of which the thickness exceeds 015 mm but does not exceed one tenth of the width .
          Heading No 74.04 is to be taken to apply, inter alia, to such products, whether or not cut to shape, perforated,
          corrugated, ribbed , channelled, polished or coated, provided that they do not thereby assume the character of
          articles or of products falling within other headings .
3 . Heading No 74.07 is to be taken to apply, inter alia, to tubes, pipes and hollow bars which have been polished or
    coated, or which have been shaped or worked, such as bent, coiled, threaded , drilled , waisted , cone-shaped or
    finned . Heading No 74.08 is to be taken to apply , inter alia, to tube and pipe fittings which have been similarly
    treated .
                                                                                                             Rute of duty
      Heading
      number                                            Description                                  Autonomous       Conventional
                                                                                                          %
           i                                          -      '¿                                           λ                 4
     74.01          Copper matte ; unwrought copper (refined or not); copper; copper waste and scrap    Free            Free
     74.02          Master alloys                                                                      Free             Free
 ---pagebreak--- 14 . 11 . 77                        Official Journal of the European Communities                            No L 289/277
                                                                                                       Rate of duty
      Heading                                                                                                   Conventional
       number                                        Description                               Autonomous
                                                                                                    %
          1                                               '2                                        3                  4
       74.03   Wrought bars, rods, angles, shapes and sections, of copper; copper wire:
               A. Of copper alloys containing more than 10% by weight of nickel                     9                6
               B.   Other                                                                          10                8
       74.04   Wrought plates, sheets and strip , of copper :
               A. Of copper alloys containing more than 10% by weight of nickel                     10               7
               B.   Other                                                                          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 :
               A. Of copper alloys containing more than 10% by weight of nickel                    10                7
               B.   Other                                                                          12                8
       74.06   Copper powders and flakes:
               A. Of copper alloys containing more than 10% by weight of nickel                     2               0-5
               B.  Other :
                     I. Lamellar powders and flakes                                                14               10
                    II . 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:
               A. Of copper alloys containing more than 10% by weight of nickel                    13                5
               B.   Other                                                                          15               7-5
     [ 74.09 ]
       74.10   Stranded wire, cables, cordage, ropes, plaited bands and the like, of copper
               wire, but excluding insulated electric wires and cables :
               A. Of copper alloys containing more than 10% by weight of nickel                    16               6-5
               B.   Other                                                                          13
                                                                                                   1.3               8
       74.11   Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials
               (including endless bands), of copper wire; expanded metal , of copper               12                8
     [ 74.12 ]
     [ 74.13 ]
 ---pagebreak--- No L 289 /278                        Official Journal of the European Communities                                   14 . 11 . 77
                                                                                                         Rate of duty
   Heading
    number                                          Description                                   Autonomous      Conventional
                                                                                                       %                 %
       1                                                2                                              3                 4
   [ 74.14]
     74.15    Nails, tacks, staples, hook-nails, spiked cramps, studs, spikes and
              drawing pins, of copper, or of iron or steel with heads of copper; bolts
              and nuts (including bolt ends and screw studs), whether or not
              threaded or tapped, and screws (including screw hooks and screw rings),
              of copper; rivets, cotters, cotter-pins, washers and spring washers, of
              copper :
              A. Nails,       tacks, staples,  hook-nails,      spiked cramps,    studs,   spikes
                  and drawing pins                                                                    13              6-5
              B. Screws, nuts, rivets and washers, turned from bars, rods, angles,
                  shapes, sections or wire, of solid section, of a shank thickness or hole
                  diameter not exceeding 6 mm                                                         14              4-5
              C. Other :
                    I. Of copper alloys containing more than             10%    by    weight of
                       nickel                                                                         13               5
                   II. Other                                                                          14               7
    74.16     Springs, of copper :
              A. Of copper alloys containing more than 10% by weight of nickel                        16              6-5
              B.   Other                                                                              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--- 14 . 11 . 77                                Official Journal of the European Communities                        No L 289/279'
                                                               CHAPTER 75
                                                   NICKEL AND ARTICLES THEREOF
Notes
1 . In this Chapter the following expressions have the meanings hereby assigned to them :
     (a) Wire (heading No 75.02 ):
          Rolled, extruded or drawn products of solid section of any cross-sectional shape, of which no cross-sectional
          dimension exceeds 6 mm .
     (b) Wrought bars, rods, angles, shapes and sections (heading No 75.02 ):
          Rolled, extruded, drawn or forged products of solid section, of which the maximum cross-sectional dimension
          exceeds 6 mm and which, if they are flat, have a thickness exceeding one tenth of the width. Also cast or sin­
          tered 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                                                                                                       Conventional
       number                                             Description                              Autonomous
                                                                                                        %                  %
          1                                                    2                                        3                  4
       75.01        Nickel mattes, nickel speiss and other intermediate products of nickel
                    metallurgy; unwrought nickel (excluding electro-plating anodes); nickel
                    waste and scrap                                                                   Free            Free
       75.02        Wrought bars , rods , angles, shapes and sections, of nickel ; nickel wire         9                 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 289 /2.80                        Ofticial Journal of the European Communities                                14 . 11 . 77
                                                                                                        Rate of duty
   Heading                                          Description                                 Autonomous       Conventional
    number                                                                                                             %
                                                                                                     %
       1                                                 ')                                          A                 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, turned from bars, rods, 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--- 14 . 11 . 77                              Official Journal of the European Communities                     No L 289 /281
                                                              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) brought 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 sin­
         tered 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                                                                                                   Conventional
      number                                              Description                          Autonomous
                                                                                                    %                  %
          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 289/282                        Official Journal of the European Communities                                   14 . 11 . 77
                                                                                                         Rate of duty
    Heading
    number                                           Description                                  Autonomous      Conventional
                                                                                                       %                 %
       1                                                  2                                            3                 4
    76.02    - Wrought      bars,  rods,    angles,   shapes     and  sections,   of 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
                                                                                                      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
               litres, 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--- 14 . 11 . 77                            Official Journal of the European Communities                      No L 289/283
                                                                                                     Rate of duty
      Heading
      number                                          Description                             Autonomous      Conventional
                                                                                                   %
         1                                                 2                                       3                4
     [76.13]
     [ 76.14]
       76.15    Articles of a kind commonly used for domestic purposes, sanitary ware for
              - indoor use and parts of such articles and ware, of aluminium                      20               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, turned from bars, rods, angles,
                          shapes, sections or wire, of solid section, of a shank thickness or
                          hole diameter not exceeding 6 mm                                        16              7-5
                     II . Other                                        ,                          16              10
                D. Other                                                                          19              9-5
 ---pagebreak--- No L 289/284                                 Official Journal of the European Communities                                                               14 . 11 . 77
                                                                       CHAPTER 77
                                       MAGNESIUM AND BERYLLIUM AND ARTICLES THEREOF
                                                                                                                                             Rate of duty
   Heading
    numbeir                                                        Description                                                     Autonomous         Conventional
                                                                                                                                          %                 %
        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 ; other articles of magnesium                                                                               14               8
   [77.03 ]
    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 of the Community production.
 ---pagebreak---   14 . 11 . 77                                         Official Journal of the European Communities                     No L 289/285
                                                                               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 sin­
             tered products, of the same forms and dimensions, which have been subsequently machined (otherwise than by
             simple trimming or de-scaling).
       ( c) Wrought plates, sheets and strip (heading No 78.03 ):
            Flat-surfaced, wrought products (coiled or not), of which the maximum cross-sectional dimension exceeds
             6 mm, of which the thickness does not exceed one tenth of the width, and which are of a weight exceeding
             1-7 kg/m2 .
             Heading No 78.03 is to be taken to apply, inter alia, to such products, whether or not cut to shape, perforated,
             corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of
             articles or of products falling within other headings.
 2 . Heading No 78.05 is to be taken to apply, inter alia, to tubes, pipes, hollow bars and tube and pipe fittings which
         have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled,
         waisted, cone-shaped or finned.
                                                                                                                   Rate of duty
          Heading                                                                                                           Conventional
          number                                                          Description                     Autonomous
                                                                                                               %                  %
              1                                                                2                               3                   4
          78.01            Unwrought lead (including argentiferous lead); lead waste and scrap:
                           A. Unwrought :
                                 I. For refining, containing 0 02% or more by weight of silver ( bullion
                                    lead) ( a )                                                            4-5 ( b)           Free
                                II. Other                                                                    4-5               3-5
                                                                                                         with a min.
                                                                                                         of 11 u.a .
                                                                                                         per 100 kg
                                                                                                         net weight
                           B. Waste and scrap                                                               Free              Free
          78.02            Wrought bars, rods, angles, shapes and sections, of lead; lead wire                10                10
( a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
( b ) The rate of duty is reduced to 2% .
 ---pagebreak--- No L 289/286                         Official Journal of the European Communities                          14 . 11 . 77
                                                                                                Rate of duty
   Heading
    number                                          Description                         Autonomous       Conventional
                                                                                             %
      1                                                  2                                    a                 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 1-7 kg/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--- 14 . 11 . 77                                Official Journal of the European Communities                     No L 289/287
                                                               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 sin­
          tered products, of the same forms and dimensions, which have been subsequently machined (otherwise than by
          simple trimming or de-scaling).
     (c) Wrought plates, sheets and strip (heading No 79.03 ):
          Flat-surfaced, wrought products ( coiled or not), of which the maximum cross-sectional dimension exceeds
          6 mm, and of which the thickness does not exceed one tenth of the width .
          Heading No 79.03 is to be taken to apply, inter alia, to such products, whether or not cut to shape, perforated,
          corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of
          articles or of products falling within other headings .
2 . Heading No 79.04 is to be taken to apply, inter alia, to tubes, pipes, hollow bars and tube and pipe fittings which
     have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled,
     waisted, cone-shaped or finned.
                                                                                                        Rate of duty
      Heading
      number                                             Description                            Autonomous       Conventional
                                                                                                     %                 %
          1                                                   2                                      3                  4
      79.01         Unwrought zinc; zinc waste and scrap:
                    A. Unwrought                                                                    4-5              3-5
                                                                                               with a min.
                                                                                                of 11 u.a .
                                                                                               per 100 kg
                                                                                                net weight
                    B. Waste and scrap                                                             Free             Free
      79.02         Wrought bars, rods, angles, shapes and sections, of zinc; zinc wire             10               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 289/288                       Official Journal of the European Communities                          14 . 11 . 77
                                                                                              Rate of duty
   Heading
    number                                          Description                        Autonomous      Conventional
                                                                                            %                %
      1                                                  2                                  3                4
    79.04    Tubes and pipes and blanks therefor, of zinc; hollow bars, and tube and
             pipe fittings (for example, joints, elbows, sockets and flanges), of zinc     14              10
   [79.05 ]
    79.06    Other articles of zinc :
             A. Gutters, roof capping, skylight frames and other fabricated building
                 components                                                                14               J
             B.  Other                                                                     16               8
 ---pagebreak--- 14 . 11 . 77                             Official Journal of the European Communities                        No L 289/289
                                                              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 sin­
          tered products, of the same forms and dimensions, which have been subsequently machined (otherwise than by
          simple trimming or de-scaling).
     (c) Wrought plates, sheets and strip (heading No 80.03 ):
         Flat-surfaced, wrought products (coiled or not) of which the maximum cross-sectional dimension exceeds
          6 mm, of which the thickness does not exceed one tenth of the width, and which are of a weight exceeding
          1 kg/m2 .
          Heading No 80.03 is to be taken to apply, inter alia , to such products, whether or not cut to shape, perforated
         corrugated, ribbed, channelled, polished or coated, provided that they do not thereby assume the character of
          articles or of products falling within other headings .
2 . Heading No 80.05 is to be taken to apply, inter alia, to tubes, pipes, hollow bars and tube and pipe fittings which
     have been polished or coated, or which have been shaped or worked, such as bent, coiled, threaded, drilled,
     waisted, cone-shaped or finned.
                                                                                                        Rate of duty
      Heading
      number                                              Description                           Autonomous       Conventional
                                                                                                     %                 %
         1                                                    2                                      3                 4
      80.01         Unwrought tin ; tin waste and scrap                                            Free             Free
      80.02         Wrought bars, rods, angles, shapes and sections, of tin; tin wire               8                4
      80.03         Wrought plates, sheets and strip, of tin                                        8                3
 ---pagebreak--- No L 289 / 290                       Official Journal of the European Communities                          14 . 11 . 77
                                                                                                Rate of duty
   Heading
   number                                             Description                        Autonomous      Conventional
                                                                                              %                %
      1                                                   2                                   3                 4
    80.04      Tin foil (whether or not embossed, cut to shape, perforated, coated,
               printed, or backed with paper or other reinforcing material), of a weight
               (excluding any backing) not exceeding 1 kg/m2 ; tin powders and flakes:
               A. Foil :
                     I. Backed                                                               12               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---  14 . 11 . 77                         Official Journal of the European Communities                                 No L 289/291
                                                        CHAPTER 81 -
                   OTHER BASE METALS EMPLOYED IN METALLURGY AND ARTICLES THEREOF
Note
Heading No 81.04 is to be taken to apply only to the following base metals :
bismuth, cadmium, cobalt, chromium, gallium, germanium, hafnium, indium, manganese, niobium (columbium),
rhenium, antimony, titanium , thorium, thallium, uranium depleted in U 235 , vanadium zirconium. The heading also
covers cobalt mattes, cobalt speiss and other intermediate products of cobalt metallurgy, and cermets.
                                                                                                              Rate of dutv
      Heading                                                                                                          Conventional
      number                                        Description                                       Autonomous
                                                                                                           %
          1                                              2                                                 3                   4
      81.01     Tungsten (wolfram), unwrought or wrought, and articles thereof:
                A. Unwrought (including bars          not      further    prepared   than   sintered
                   and powders); waste and scrap                                                           6
                B. Bars (other than bars not further prepared than sintered), rods,
                   angles, shapes, sections, wire, filaments, plates, sheets, strip
                   and foil                                                                               10                8
                C. Other                                                                                  13                10
      81.02     Molybdenum, unwrought or wrought, and articles thereof:
                A. Unwrought (including bars          not      further    prepared   than   sintered
                   and powders); waste and scrap :
                     I. Powders                                                                            6
                    II. Other                                                                              6                5
               B. Bars (other than bars not further prepared than sintered), rods,
                   angles, shapes, sections, wire, filaments, plates, sheets, strip
                   and foil                                                                               10                 8
                C. Other                                                                                  13                10
      81.03     Tantalum, unwrought or wrought, and articles thereof:
                A. Unwrought (including bars          not      further    prepared   than   sintered
                   and powders); waste and scrap                                                           4                3
               B. Bars (other than bars not further prepared than sintered),                   rods,
                   angles, shapes, sections, wire, filaments, plates, sheets,                   strip
                   and foil                ;                                                               8                6
                C. Other                                                                                  11                9
      81.04     Other base metals , unwrought, and               articles   thereof;  cermets,   un­
               wrought 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 289 / 292                         Official Journal of the European Communities                                  14 . 11 . 77
                                                                                                          Rate of duty
   Heading
   number                                            Description                                 Autonomous        Conventional
                                                                                                      %
       1                                                  2                                           3                   4
    81.04      C. Cobalt :
    (cont'd)
                     I. Unwrought; waste and scrap                                                   Free              Free
                    II. Other                                                                          7                 5
               D.  Chromium :
                     I. Unwrought ; waste and scrap :
                         a) Chromium alloys containing more than 10% by weight of nickel ....        Free              Free
                         b ) Other                                                                     6                 5
                    H. 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
                    11. 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 :
                     I. Unwrought ; waste and scrap (EURATOM)                                       Free               —
                    II . Other :
                         a) Bars, rods, angles, shapes and sections, wire, plates, sheets, strip
                             and foil (EURATOM)                                                      Free              Free
                         b ) Other (EURATOM)                                       :                   2                1-5
               O.  Zirconium :
                     I. Unwrought; waste and scrap                                                     6                —
                    II . Other                                                                        10
           •
 ---pagebreak--- 14 . 11 . 77                      Official Journal of the European Communities             No L 289/293
                                                                                      Rate of duty
     Heading
      number                                     Description                   Autonomous      Conventional
         1                                            2                             3                4
      81.04   P. Rhtr.au .. .
     (cont'd)
                   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                                  j                     12              7-5
 ---pagebreak--- No L 289 /294                               Official Journal of the European Communities                              14 . 11 . 77
                                                              CHAPTER 82
                 TOOLS, IMPLEMENTS, CUTLERY , SPOONS , AND FORKS, OF BASE METAL ; PARTS THEREOF
Notes
1 . Apart from blow lamps', portable forges, grinding wheels with frameworks, manicure and chiropody sets, and
    goods classified in headings Nos 82.07 and 82.15 , the present Chapter covers only articles with a blade, working
    edge, working surface or other working part of:
    ( a ) Base metal ;
    (b ) Metal carbides;
    ( c) Precious or semi-precious stones (natural , synthetic or reconstructed ) on a support of base metal ; or
    (d) Abrasive materials on a support of base metal , provided that the articles have cutting teeth, flutes, grooves, or
          the like, of base metal , which retain their identity and function after the application of the abrasive.
2 . Parts of base metal of the articles falling in the headings of this Chapter are to be classified with the articles of
    which they are parts, except parts separately specified as such and tool-holders for hand tools (heading No 84.48 ).
    However, parts of general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter.
    Cutting plates for electric hair clippers are to be classified in heading No 82.13 and blades and heads for electric
    shavers are to be classified in heading No 82.11 .
3 . Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if
    they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be
    classified under their appropriate headings .
                                                                                                           Rate of duty
      Heading                                                                                                       Conventional
       number                                            Description                                Autonomous
          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
                    B.  Saw blades :
                          I. Bandsaw blades                                                             15              9
                         II . Chain saw blades                                                          16              7
                        III . Other                                                                     16              10
 ---pagebreak---   14 . 11 . 77                          Official Journal of the European Communities                        No L 289/295
                                                                                                       Rate of duty
          Heading
          number                                        Description                             Autonomous      Conventional
                                                                                                     %                  %
             1                                               2                                       3                  4
          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
                  acoessories 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, and blades therefor:
                  A. Knives                                                                         17              ( a)
                  B. Knife blades                                                                   17              13
         [82.10]
( a ) See Annex.
 ---pagebreak--- No L 289/296                         Official Journal of the European Communities                         14 . 11 . 77
                                                                                               Rate of duty
   Heading                                                                                              Conventional
   number                                           Description                         Autonomous
                                                                                             %                %
      I                                                  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 cudery (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--- 14 . 11 . 77                            Official Journal of the European Communities                         No L 289 /297
                                                           CHAPTER 83
                                         MISCELLANEOUS ARTICLES OF BASE METAL
Note
In this Chapter a reference to parts of articles is in no case to be taken as applying to cables, chains, nails, bolts, nuts,
screws, springs or other articles of iron or steel of a kind described in heading No 73.25 , 73.29, 73.31 , 73.32 or 73.35
nor to similar articles of other base metals (Chapters 74 to 81 inclusive).
                                                                                                        Rate of duty
     Heading                                                                                     Autonomous      Conventional
     number                                          Description
                                                                                                      %                 %
         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 used indoors, of base metal ;
                photograph, picture and similar frames, of base metal; mirrors of base metal:
                A. Statuettes and other ornaments of a kind used indoors                             18               9
                B.   Other                                                                           19              9-5
     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 289/298                      Official Journal of the European Communities                                     14 . 11 . 77
                                                                                                        Rate of duty
    Heading
    number                                        Description                                    Autonomous      Conventional
                                                                                                      %                %
       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; beads         and spangles, of
             base metal                                                                              16              6-5
   [83.10]
    83.11    Bells and gongs, non-electric, of base metal, and parts thereof of base metal           18               9
   [83.12 ]
    83.13    Stoppers, crown corks, bottle caps, capsules, bung covers, seals and plombs,
             case corner protectors and other packing accessories, of base metal:
             A. Capsules of aluminium or lead :
                   I. Capsules of aluminium of a maximum diameter of 21 mm, with or
                      without an internal rubber seal, but not combined with other
                      materials                                                                      18               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--- 14 . 11 . 77                               Official Journal of the European Communities                        No L 289/299
                                                            SECTION XVI
                                        MACHINERY AND MECHANICAL APPLIANCES ;
                                         ELECTRICAL EQUIPMENT; PARTS THEREOF
Notes
1.    This Section does not cover :
     ( a) Transmission, conveyor or elevator belts or belting, of artificial plastic material of Chapter 39, or of vulcanised
            rubber (heading No 40.10); or other articles of a kind used in machinery or mechanical or electrical appliances
            or for other industrial purposes, of unhardened vulcanised rubber (heading No 40.14);
     (b) Articles of leather or of composition leather (heading No 42.04) or of furskin (heading No 43.03 ), of a kind
            used in machinery or mechanical appliances or for other industrial purposes ;
     ( c) Bobbins, spools, cops, cones, cores, reels and similar supports, of any material (for example, Chapter 39, 40, 44
            or 48 or Section XV);
     ( d) Perforated cards of paper or paperboard for Jacquard or similar machines, falling within heading No 48.21 ;
     (e) Transmission, conveyor or elevator belts of textile material (heading No 59.16) or other articles of textile ma­
            terial 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 arti­
            ficial 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) The vehicles, aircraft and parts thereof and vessels and certain associated transport equipment falling within
            Section XVII ;
     ( 1) Articles falling within Chapter 90 ;
     ( m) Clocks, watches and other articles falling within Chapter 91 ;
     (n) Interchangeable tools of heading No 82.05 and brushes of a kind used as parts of machines of heading No
            96.01 ; similar interchangeable tools are to be classified according to the constituent material of their working
            part (for example, in Chapter 40 , 42, 43 , 45 or 59 , or heading No 68.04 or 69.09); or
     ( o) Articles falling within Chapter 97.
2 . Subject to Note 1 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85 , parts of machines (not being
      parts of the articles described in headings Nos 84.64 , 85.23 , 85.24, 85.25 and 85.27) are to be classified according
      to the following rules :
      ( a) Goods of a kind described in any of the headings of Chapters 84 and 85 (other than headings Nos 84.65 and
            85.28 ) are in all cases to be classified in their respective headings.
     ( b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of
            machines falling within the same heading ( including a machine falling within heading No 84.59 or 85.22) are
            to be classified with the machines of that kind or in heading No 84.38, 84.48 or 84.55, as appropriate. How­
            ever, 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 289 /300                           Official Journal of the European Communities                            14 . 11 . 77
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 alterna­
     tive 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 convience 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 in­
     cluded 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 clas­
    sified under their appropriate headings.
5. Tractors coupled, even by means of special devices, to machines and mechanical appliances of this Section are in all
    cases to be classified separately (heading No 87.01 ).
                                                         CHAPTER 84
                         BOILERS, MACHINERY AND MECHANICAL APPLIANCES ; PARTS THEREOF
Notes
1 . This Chapter does not cover:
    (a) Millstones, grindstones and other articles falling within Chapter 68 ;
    (b) Appliances and machinery (for example, pumps) and parts thereof, of ceramic material ( Chapter 69);
    (c) Laboratory glassware of heading No 70.17 ; machinery and appliances and parts thereof, of glass (heading No
         70.20 or 70.21 );
    ( d) Articles falling within heading No 73.36 or 73.37 and similar articles of other base metals ( Chapters 74 to 81 );
         or
    (e) Tools for working in the hand of heading No 85.05 or electro-mechanical domestic appliances of heading No
         85.06 .
 ---pagebreak--- 14 . 11 . 77                               Official Journal of the European Communities                           No L 289/301
2. Subject to the operation of Notes 3 and 4 to Section XVI, a machine or appliance which answers to a description
     in one or more of the headings Nos 84.01 to 84.21 and at the same time to a description in one or other of the
     headings Nos 84.22 to 84.60, is to be classified under the appropriate heading of the former group and not the
     latter.
     Heading No 84.17 is, however, to be taken not to apply to :
     (a) Germination plant, incubators and brooders (heading No 84.28 );
     (b) Grain dampening machines (heading No 84.29);
     ( c) Diffusing apparatus for sugar juice extraction (heading No 84.30);
     ( d) Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading No 84.40); or
     (e) Machinery or plant, designed for a mechanical operation, in which a change of temperature, even if necessary,
          is subsidiary.
      Heading No 84.19 is to be taken not to apply to :
      (a) Sewing machines for closing bags or similar containers (heading No 84.41 ); or
      (b) Office machinery of heading No 84.54 .
3 . (A) For the purposes of heading No 84.53 the expression "automatic data processing machines" means :
          ( a) Digital machines having storages capable of storing not only the processing program or programs and the
               data to be processed but also a program for translating the formal programming language in which the
               programs are written into machine language. These machines must have a main storage which is directly ac­
               cessible for the execution of a program and which has a capacity at least sufficient to store those parts of the
               processing and translating programs and the data immediately necessary for the current processing run.
               They must also be able themselves, on the basis of the instructions contained in the initial program, to mod­
               ify, by logical decision, its execution during the processing run ;
          (b) Analogue machines capable of simulating mathematical models and comprising at least: analogue elements,
               control elements and programming elements ;
          (c) Hybrid machines consisting of either a digital machine with analogue elements or an analogue machine
               with digital elements.
     (B ) Automatic data processing machines may be in the form of systems consisting of a variable number of 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 0 05 mm, whichever is less.
     Other steel balls are to be classified under heading No 73.40 .
 ---pagebreak--- No L 289/302                             Official Journal of the European Communities                              14 . 11 . 77
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 de­
    vice 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 coordinate principle; and
     (b) Are of such precision that any error in the travel of the work holder table and of the tool holder does not
            exceed 0-005 mm .
4. (EURATOM) The term "nuclear reactors " (subheading 84.59 B) covers all the apparatus and appliances inside the
     area screened off by a biological shield, including, where appropriate, the shield itself; it also includes apparatus
     and appliances forming a whole with the parts contained inside the screen (inter alia, control rods and their operat­
     ing mechanisms, provided these form a whole with the control rods or with other parts inside the screen).
                                                                                                        Rate of duty
      Heading
      number                                           Description                               Autonomous      Conventional
                                                                                                      %
          1                                                 2                                         3                 4
      84.01         Steam and other vapour generating boilers (excluding central heating hot
                    water boilers capable also of producing low pressure steam); super-heated
                    water boilers                                                                    14              5-5
      84.02         Auxiliary plant for use with boilers of heading No 84.01 (for example,
                    economisers, superheaters , soot removers, gas recoverers and the like);
                    condensers for vapour engines and power units                                    14             5-5
      84.03         Producer gas and water gas generators, with or without purifiers; acetylene
                    gas generators (water process) and similar gas generators, with or without
                                                                                                     14              5-5
    [84.04]
                                                                                                                      '
 ---pagebreak---  14 . 11 . 77                                         Official Journal of the European Communities                                                             No L 289/303
                                                                                                                                                          Rate of duty
         Heading
         number                                                            Description                                                        Autonomous           Conventional
                                                                                                                                                    %
             1                                                                   2                                                                   3                      4
         84.05             Steam or other vapour power units, whether or not incorporating boilers                                                  13                    5
         84.06             Internal combustion piston engines:
                           A. Aircraft engines as defined in Additional Note 1 to this Chapter, of a
                               power of:
                                   I. 300 kW or less                                                                                              15 ( a )                6
                                 II . More than 300 kW                                                                                            10 ( a)                 4
                           B. Outboard motors of a cylinder capacity of:
                                   I. 325 cc or less                                                                                                18                   11
                                 II . More than 325 cc                                                                                              18                    8
                           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 propulsion engines ( b)                                                                             8                  ( c)
                                      b ) Other :
                                          1 . For the industrial assembly of:
                                              Agricultural walking tractors of subheading 87.01 A,
                                              Motor vehicles for the transport of persons, including vehicles
                                              designed for the transport of both passengers and goods, with
                                              a seating capacity of . less than 15 ,
                                              Motor vehicles for the transport of goods or materials, with
                                              an engine of a cylinder capacity of less than 2 500 cc,
                                              Special purpose motor vehicles of heading No 87.03 (b)                                               18                    7
                                          2.  Other                                                                                                18                   12
                           D. Parts :
                                  I. For aircraft engines                                                                                        12 ( a )                5
                                II . For other engines                                                                                             16                   7
        84.07             Hydraulic engines and motors (including water wheels and water turbines)                                                 15                    6
 ( 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 authorities .
(b) Entry under this subheading is subject to conditions to be determined by the competent authorities.
( c) See Annex .
 ---pagebreak--- No L 289/304                                          Official Journal of the European Communities                                                                    14 . 11 . 77
                                                                                                                                                           Rate of duty
         Heading                                                                                                                                                    Conventional
         number                                                           Description                                                           Autonomous
                                                                                                                                                       %                   %
             1                                                                  2                                                                      3                   4
         84.08             Other engines and motors:
                           A. Reaction engines :
                                  I. Turbo-jets developing a thrust of:
                                     a) 2 500 kg or less                                                                                            12 (a)                6
                                     b) More than 2 500 kg                                                                                          12 ( a)               5
                                 II. Other ( for example, ram-jets, pulse-jets, rocket engines)                                                     12 (a)                6
                           B.   Gas turbines :
                                  I. Turbo-propellers developing a power of:
                                     a ) 1 100 kW or less                                                                                           15 ( a)             7-5
                                     b) More than 1 100 kW                                                                                          12 ( a )              5
                                 II. Other                                                                                                             14               5-5
                           C. Other engines and motors                                                                                                 14                 7
                           D. Parts :
                                  I. Of reaction engines or of turbo-propellers                                                                     12 (a)                5
                                 II. Other                                                                                                             14               55
          84.09            Mechanically propelled road rollers                                                                                         13                 5
          84.10            Pumps (including motor pumps and turbo pumps) for liquids , whether or
                           not fitted with measuring devices; liquid elevators of bucket, chain, screw,
                           band and similar kinds :
                           A. Delivery pumps fitted, or designed to be fitted, with a measuring device                                                 15               6-5
                           B. Other pumps :
                                  I. Pumps having a pressure capacity of 20 bars or more                                                               12               7-5
                                 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 mbar; 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
( a) Duty temporarily suspended in respect of engine parts, engines and turbines intended to be fitted in aircraft imported duty free or built within the Community . This suspension
     is subject to compliance with formalities and conditions to be determined by the competent authorities.
 ---pagebreak--- 14 . 11 . 77                          Official Journal of the European Communities                         No L 289/305
                                                                                                      Rate of duty
     Heading
      number                                        Description                               Autonomous       Conventional
                                                                                                   %                  %
         1                                               2                                          3                 4
      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
     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 28.51 A (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
 ---pagebreak--- No L 289 /306                         Official Journal of the European Communities                                14 . 11 . 77
                                                                                                       Rate of duty
   Heading                                                                                     Autonomous       Conventional
   number                                            Description
                                                                                                    %                 %
      1                                                   2                                         3                 4
   84.18      Centrifuges; filtering and purifying machinery and apparatus (other than
              filter funnels, milk strainers and the like), for liquids or gases:
              A. For the separation of uranium isotopes (EURATOM)                                   5               4-5
              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 :
                     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 for
              aerating beverages; dish washing machines:
              A. Dish washing machines, 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. Machinery and mechanical appliances specially designed for dealing
                   with 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;
                   tilters and manipulators for ingots, balls, bars and slabs                      14               8-5
              D. Other                                                                             14               5-5
 ---pagebreak--- 14 . 11 . 77                           Official Journal of the European Communities                             No L 289/307
                                                                                                           Rate of duty
      Heading
      nu mber                                         Description                                  Autonomous       Conventional
                                                                                                        %
          1                                                1                                            :\                 4
      84.23    Excavating, levelling, tamping, boring and extracting machin ery , stationary
               or mobile, for earth , minerals or ores ( for example, mechanical shovels ,
               coal-cutters , excavators , scrapers , levellers and bulldozers ); pile-drivers ;
               snow-ploughs, not s^lf-propelled (including snow-plough attachments):
               A. Excavating, levelling, tamping, boring and extracting machinery for
                   earth , minerals or ores :
                     I. Self-propelled, track-laying or wheeled, not capable of running on rails :
                         a ) Scrapers :                                                                 15                9
                         b) Other machinery                                                            15                11
                         c)  Parts                                                                     15                 9
                    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 manufacture, the
               preparation of meat, fish, fruit or vegetables (including mincing or slicing
               machines), sugar manufacture or brewing                                                 13                5
 ---pagebreak--- No L 289 /308                         Official Journal of the European Communities '                             14 . 11 . 77
                                                                                                      Rate of duty
   Heading                                          Description                               Autonomous       Conventional
    number
                                                                                                   %                 %
      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:
                    I. 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--- 14 . 11 . 77                           Official Journal of the European Communities                     No L 289/309
                                                                                                   Rate of duty
     Heading                                                                                                Conventional
      number                                          Description                          Autonomous
                                                                                                %                  %
         1                                                 2                                     3                 4
     84.37   C. Machines for making gimped yarn, tulle, lace, embroidery, trimmings,
    (cont'd)     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 shutde 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 wringers :
                    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 or 17 kg including the motor;
                        sewing machine heads (lock-stitch only), of a weight not exceeding
                        16 kg without motor or 17 kg including the motor:
                        a) Sewing machines having a value (not including frames, tables or
                            furniture) of more than 65 u.a. 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--- No L 289 /310                         Official Journal of the European Communities                             14 . 11 . 77
                                                                                                    Rate of duty
   Heading                                                                                  Autonomous       Conventional
    number                                          Description
                                                                                                 %                   %
      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
                                                                                                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. Automated by coded information (EURATOM)                                11               —
                    II. Other (EURATOM)                                                         11               5-5
              B. Machine-tools operating by electro-erosion or other electrical processes ;
                  ultrasonic machine-tools :
                     I. Automated by coded information                                           8                 6
                    II. Other                                                                    8                 3
              C.    Other machine-tools :
                        I. Lathes :
                           a) Automated by coded information                                    10                 8
                           b) Other                                                             10                7
                       II. Boring machines :
                           a) Automated by coded information                                     8                6
                           b) Other                                                              8                3
                      III. Planing machines:
                           a) Automated by coded information                                     8                8
                           b) Other                                                              8                7
                      IV. Shaping machines, sawing machines and cutting-off machines,
                           broaching machines and slotting machines:
                           a ) Automated by coded information                                    6                5
                           b) Other                                                              6               2-5
                       V. Milling machines and drilling machines :
                           a) Automated by coded information                                    12               10
                           b) Other                                                             12                8
 ---pagebreak--- 14 . 11 . 77                           Official Journal of the European Communities                          No L 289/311
                                                                                                        Rate of duty
      Heading
      number                                          Description                                Autonomous      Conventional
                                                                                                      %                 %
         1                                                2                                           3                 4
      84.45    C.    VI. Sharpening, trimming, grinding, honing and lapping, polishing or
     (cont'd)             finishing 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 . Automated by coded information                                     10               8
                              2.  Other                                                              10               7
                          b) Other:
                              1 . Automated by coded information                                     4                3
                              2.  Other                                                              4               2-5
                    VII . Jig boring machines :
                          a) Automated by coded information                                           6               5
                          b) Other                                                                    6              2-5
                   VIII . Gear-cutting machines :
                          a) For cutting cylindrical gears:
                              1 . Automated by coded information                                     10               8
                              2.  Other                                                              10               7
                          b) For cutting other gears :
                              1 . Automated by coded information                                      6               5
                              2.  Other                                                               6              4-5
                   IX. Presses, other than those falling within subheadings 84.45 C X and
                          C XI :
                          a) Automated by coded information                                          12               10
                          b) Other                                                                   12               8
                    X. Bending, forming, folding, flattening, shearing, punching and notching
                          machines :
                          a) Automated by coded information                                           8                6
                          b) Other                                                                    8               3
                   XI . Forging machines and stamping machines:
                          a) Automated by coded information                                           6               6
                          b) Other                                                                    6               3
                   XII . Other                                                                        9               7
      84.46   Machine-tools for working stone, ceramics, concrete, asbestos-cement and
              like mineral materials or for working glass in the cold, other than
              machines falling within heading No 84.49                                               13               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--- No L 289/312                      Official Journal of the European Communities                                14. 11 . 77
                                                                                                   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 84.52 A                                                            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--- 14 . 11 . 77                           Official Journal of the European Communities                      No L 289/313
                                                                                                    Rate of duty
     Heading
     number                                          Description                             Autonomous      Conventional
                                                                                                  %                %
         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 28.51 A
                  (EURATOM)                                                                      11              5-5
             B. Nuclear reactors (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
      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
 ---pagebreak--- No L 289 /314                       Official Journal of the European Communities                               14 . 11 . 77
                                                                                                    Rate of duty
   Heading
    number                                           Description                            Autonomous       Conventional
                                                                                                 %                 %
       1                                                  2                                      3                 4
    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 of this Chapter:
              A. Parts of base metal, turned from bars, rods, angles, shapes, sections
                  or wire, of solid section, the greatest diameter of which does not
                  exceed 25 mm                                                                   15              4-5
              B. Other                                                                           15               6
 ---pagebreak---   14 . 11 . 77                              Official Journal of the European Communities                         No L 289/315
                                                             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" tech­
    - nique, conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors)
      alone or interconnected according to a pre-established pattern, other than elements which can produce, rectify,
      modulate or amplify an electrical signal (for example, semi-conductor elements).
      The term "printed circuits" does not cover circuits combined with elements other than those obtained during the
      printing process. Printed circuits may, however, be fitted with non-printed connecting elements.
     Thin- or thick-film circuits comprising passive and active elements obtained during the same technological process
     are to be classified in heading No 85.21 .
5 . For the purposes of heading No 85.21 :
      (A) "Diodes, transistors and similar semi-conductor devices" are to be taken to be those devices the operation of
            which depends on variations in resistivity on the application of an electric field;
      (B) " Electronic microcircuits" are to be taken to be:
           ( a) Microassemblies of the " fagot" module, moulded module, micromodule and similar types, consisting of
                discrete, active or both active and passive miniaturised components which are combined and interconnected;
           ( b) Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, inter­
                connections, 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--- No L 289 /316                             Official Journal of the European Communities                                 14 . 11 . 77
        (c) Hybrid integrated circuits in which passive and active elements, some obtained by thin- or thick-film tech­
            nology (resistors, capacitors, interconnections, etc.), others by semi-conductor technology (diodes, transis­
            tors, monolithic integrated circuits, etc.), are combined, to all intents and purposes indivisibly, on a single
            insulating substrate (glass, ceramic, etc.). These circuits may also include miniaturised discrete components.
For the classification of the articles defined in this Note, heading No 85.21 shall take precedence over any other head­
ing in the Tariff which might cover them by reference to, in particular, their function.
                                                                                                             Rate of duty
    Heading
     number                                             Description                                  Autonomous       Conventional
                                                                                                          %                 %
        1                                                    2                                            3                 4
     85.01        Electrical goods of the following descriptions: generators, motors, con­
                  verters (rotary or static), transformers, rectifiers and rectifying apparatus,
                  inductors :
                  A. Generators, motors (whether or nor 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 accumulators                                                               17              7-5
                   C. Parts :
                          I. Wooden separators                                                            10               4
                         II. Other                      .'                                                17              8-5
 ---pagebreak--- 14 . 11 . 7?                      Official Journal of the European Communities                        No L 289/317
                                                                                                 Rate of duty
     Heading
      number                                      Description                             Autonomous      Conventional
                                                                                               %                 %
         1                                             2                                       3                 4
     85.05   Tools for working in the hand, with self-contained electric motor                14               7
     85.06   Electro-mechanical domestic appliances, with self-contained electric motor       19              7-5
     85.07   Shavers and hair clippers, 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 falling within
             heading No 85.09 :
             A. Miners' safety lamps                                                          15              7-5
             B.  Other                                                                        18              13
 ---pagebreak--- No L 289 /318                         Official Journal of the European Communities                                14 . 11 . 77
                                                                                                       Rate of duty
   Heading                                                                                                      Conventional
   number                                              Description                              Autonomous
                                                                                                     %                 %
      1                                                     2                                        3                 4
   85.11       Industrial and laboratory electric furnaces, ovens and induction and dielec­
              tric heating equipment; electric or laser-operated welding, brazing, soldering or
              cutting machines and apparatus :
              A. Furnaces, ovens, induction and dielectric heating equipment:
                     I. Specially designed for the separation of irradiated nuclear fuels, for
                        the treatment of radio-active waste or for the recycling of irradiated
                        nuclear fuels (EURATOM)                                                     11              5-5
                    II. Other                                                                       14              5-5
              B. Electric or laser-operated welding, brazing, soldering or cutting machines and
                    apparatus                                                                       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--- 14 . 11 . 77                           Official Journal of the European Communities                        No L 289/319
                                                                                                      Rate of duty
     Heading
      number                                         Description                               Autonomous      Conventional
                                                                                                    %                 %
         1                                                2                                         3                 4
      85.15  Radiotelegraphic and radiotelephonic transmission and reception apparatus ;
             radio-broadcasting and television transmission and reception apparatus
             (including receivers incorporating sound recorders or reproducers) and
             television cameras; radio navigational aid apparatus, radar apparatus and
             radio remote control apparatus :
             A. Radiotelegraphic and radiotelephonic transmission and reception
                  apparatus ; radio-broadcasting and television transmission and reception
                 apparatus (including receivers incorporating sound recorders or repro­
                  ducers) and television cameras:
                    I. 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, turned from bars, rods, 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                                                                             15               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--- No L 289 /320                        Official Journal of the European Communities                                    14 . 11 . 77
                                                                                                          Rate of duty
    Heading
    number                                            Description                                  Autonomous      Conventional
                                                                                                        %                 %
       1                                                   2                                            3                 4
    85.19     B. Resistors, fixed       or variable     (including potentiometers),   other   than
   (cont'd)        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:
              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;
              light emitting diodes; electronic microcircuits:
              A. Valves and tubes :
                  • I. Rectifying valves and tubes                                                     20               8
                    II. Television camera      tubes;   image     converter or intensifier  tubes;
                        photomultipliers                                                               17               7
                   III. Cathode-ray tubes for television sets                                          19              15
                   IV. Phototubes (photoemissive cells)                                                16              6-5
                    V. 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; light emitting diodes;
                   electronic microcircuits :
                     I. Wafers not yet cut into chips                                                  21               9
                    II. Other                                                                          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 28.51 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               g
 ---pagebreak--- 14 . 11 . 77                                        Official Journal of the European Communities                            No L 289/321
                                                                                                                       Rate of duty
      Heading                                                                                                                    Conventional
       number                                                           Description                             Autonomous
                                                                                                                     %                 %
           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 u.a .
                                                                                                                               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 60 u.a. per 100 kg.
 ---pagebreak---  No L 289/322                           Official Journal of the European Communities                             14 . 11 . 77
                                                       SECTION XVII
                                     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 artifi­
          cial plastic materials (which are generally classified in heading No 39.07);
     (c) Articles falling within Chapter 82 (tools);
     (d) Articles falling within heading No 83.11 ;
     (e) Machines and mechanical appliances and other articles falling within headings Nos 84.01 to 84.59, 84.61 or
          84.62 and parts of engines and motors falling within heading No 84.63 ;
     (f) Electrical machinery and equipment (Chapter 85 );
     (g) Articles falling within Chapter 90 ;
     (h) Clocks ( Chapter 91 );
     (ij) Arms (Chapter 93 );
     (k) Brushes of a kind used as parts of vehicles (heading No 96.01 ).
3 . References in Chapters 86 to 88 to parts or accessories are to be taken not to apply to parts or accessories which
     are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers
     to a description in two or more of the headings of those Chapters is to be classified under that heading which cor­
     responds 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 fol­
     lows :
     (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--- 14 . 11 . 77                               Official Journal of the European Communities                       No L 289/323
Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and traffic control
equipment for hovertrain transport systems as traffic control equipment for railways.
Additional Notes
1 . Subject to the provisions of Additional Note 3 to Chapter 89, tools and articles necessary for the maintenance or
     repair of vehicles, aircraft or vessels are to be classified with those vehicles, aircraft or vessels if imported with
     them. Other accessories imported with vehicles, aircraft or vessels are also to be classified therewith if they form
     part of the normal equipment of the vehicles, aircraft or vessels and are normally sold with them.
2 . The provisions of General Rule A 2 (a) are also applicable, at the request of the declarant and subject to conditions
     stipulated by the competent authorities, to goods falling within headings Nos 86.10, 88.05, 89.03 and 89.05 im­
     ported in split consignments.
                                                            CHAPTER 86
               RAILWAY AND TRAMWAY LOCOMOTIVES , ROLLING-STOCK AND PARTS THEREOF ; RAILWAY
                                        AND TRAMWAY TRACK FIXTURES AND FITTINGS ;
                     TRAFFIC SIGNALLING EQUIPMENT OF ALL KINDS (NOT ELECTRICALLY POWERED)
Notes
1 . This Chapter does not cover:
     ( a) Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading
           No 44.07 or 68.11 );
     ( b ) Railway or tramway track construction material of iron or steel falling within heading No 73.16 ; or
     ( c) Electrically powered signalling apparatus falling within heading No 85.16 .
2 . Heading No 86.09 is to be taken to apply, inter alia, to :
     ( a) Axles, wheels, metal tyres, hoops and hubs and other parts of wheels ;
     ( b) Frames, underframes and bogies;
     ( c) Axle boxes ; brake gear;
     (d) Buffers for rolling-stock; coupling gear and corridor connections ;
     (e) Coachwork.
3 . Subject to the provisions of Note 1 above, heading No 86.10 is to be taken to apply, inter alia, to :
     ( a) Assembled track, turntables, platform buffers, loading gauges;
     ( b ) Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, whether or not they
           are fitted for electric lighting.
 ---pagebreak--- No L 289/ 324                        Official Journal of the European Communities                              14 . 11 . 77
                                                                                                    Rate of duty
   Heading
    number                                           Description                             Autonomous      Conventional
                                                                                                  %                %
      1                                                   2                                       3                 4
   [86.01 ]
    86.02     Electric rail locomotives, battery operated or powered from an external
              source of electricity                                                              14               7
    86.03     Other rail locomotives; tenders                                                    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
    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 oç
              equipment                                                                          13               6
 ---pagebreak--- 14 . 11 . 77                                   Official Journal of the European Communities                     No L 289/325
                                                                   CHAPTER 87
              VEHICLES, OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS THEREOF
Notes
1 . For the purposes of this Chapter, tractors are deemed to be vehicles constructed essentially for hauling or pushing
     another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connec­
     tion 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 bear­
     ings 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 .
Additional Note
The headings of this Chapter are to be taken not to apply to railway or tramway rolling-stock designed solely for run­
ning on rails.
                                                                                                           Rate of duty
      Heading
      number                                                  Description                           Autonomous      Conventional
                                                                                                         %                 %
         1                                                         2                                     3                 4
                                                                                                  •
      87.01        Tractors (other than those falling within heading No 87.07), whether or
                   not fitted with power take-offs, winches or pulleys:
                  A. Agricultural walking tractors, with either a spark ignition or a 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                                                                          20               18
                  C. Other :
                        I. Wheeled, for semi-trailers                                                  20              20
                       II. Other                                                                       20               14
      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 :
                                    aa) Dumpers of a cylinder capacity :
                                          11 .  Of less than 10 000 cc      .'                         28              17
                                         22 .   Of 10 000 cc or more                                   28              20
 ---pagebreak---  No L 289/326                                         Official Journal of the European Communities                        14 . 11 . 77
                                                                                                               Rate of duty
       Heading                                                                                                          Conventional
        number                                                           Description                    Autonomous
                                                                                                             %                %
           1                                                                   2                             3                 4
        87.02          ' B.   II. a) 1 , bb) Other                        *                                 28              22
      (cont'd)                         2.    Other                                                          28              11
                                  b) With other engines                                                     25              10
       87.03             Special purpose motor lorries and vans (such as breakdown lorries, fire­
                         engines, fire-escapes, road sweeper lorries, snow-ploughs, spraying lorries,
                         crane lorries, searchlight lorries, mobile workshops and mobile radiological
                         units), but not including the motor vehicles of heading No 87.02                   25              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 87.01 B or C; chassis for
                             motor vehicles falling within heading No 87.02, fitted with either a
                             spark ignition engine of a cylinder capacity of 2 800 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 87.01 A,
                             Motor vehicles for the .transport of persons, including vehicles designed
                             for the fransport 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 87.01 A,
                            Motor vehicles for the transport of persons, including vehicles designed
                            for the transport of both passengers and goods, with a seating capacity
                            of less than 15 ,
                            Motor vehicles for the transport of goods or materials, with either
                            a spark ignition engine of a cylinder capacity of less than 2 8Ó0 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)                19               7
                        B. Other :
                                                                                                           19               7
                               I. Wheel centres in star form, cast in one piece, of iron or steel
                              II. Other                                                                    19              12
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- 14 . 11 . 77                         Official Journal of the European Communities                        No L 289/327
                                                                                                     Rate of duty
     Heading
      number                                           Description                            Autonomous      Conventional
                                                                                                   %                %
         1                                                  2                                      3                4
      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
             B.   Straddle carriers                                                               20              7-5
             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, whether or not motorised or otherwise mechanically propelled      18               7
      87.12  Parts and accessories of articles falling within heading No 87.09, 87.10
             or 87.11 :
             A. Of motor-cycles                                                                   24              9-5
                                                                                                  20               8
      87.13  Baby carriages 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-trailçrs :
                    I. Specially designed for the transport of highly radio-active materials
                        (EURATOM)                                                                 10               8
                  II . Other                                                                      20               g
             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 289/328                                      Official Journal of the European Communities                                                                14 . 11 . 77
                                                                              CHAPTER 88
                                   AIRCRAFT AND PARTS THEREOF; PARACHUTES ; CATAPULTS AND
                                 SIMILAR AIRCRAFT LAUNCHING GEAR; GROUND FLYING TRAINERS
Additional Note
For the purpose of subheading 88.02 B, the expression "unladen weight" shall mean the weight of the machine in
normal flying order, excluding the weight of the crew and of fuel and equipment except permanently-fitted items of
equipment.
                                                                                                                                                   Rate of duty
     Heading                                                                                                                                                 Conventional
     number                                                           Description                                                       Autonomous
                                                                                                                                              %                    %
        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
                               b) Exceeding 2 000 kg                                                                                          12                  5
                           II. Other, of an unladen weight:
                               a) Not exceeding 2 000 kg                                                                                      15                  12
                               6) 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 authorities.
 ---pagebreak--- 14 . 11 . 77                                        Official Journal of the European Communities                       No L 289 /329
                                                                             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 par­
ticular kind.
Additional Notes
1 . Subheadings 89.01 B I and 89.02 B I are to be taken to apply only to vessels, designed as sea-going, having a hull
     of an overall length (excluding any projecting parts) of not less than 12 m. However, fishing boats and lifeboats,
     designed as sea-going, shall be considered as sea-going vessels regardless of their length.
2 . Subheading 89.03 A is to be taken to apply only to vessels, floating docks and floating or submersible drilling or
     production platforms, designed as sea-going.
3 . For the purposes of heading No 89.04, the expression "ships, boats and other vessels for breaking up " includes the
     following articles when imported in vessels for breaking up, on condition that they have formed part of the normal
     equipment of such vessels:
      — spare parts (such as propellers), whether or not in a new condition;
      — movable articles (furniture, kitchen equipment, tableware, etc.) showing clear evidence of use.
                                                                                                                   Rate of duty
      Heading
      number                                                            Description                        Autonomous       Conventional
                                                                                                                %                %
          1                                                                  2                                  3                 4
      89.01            Ships, boats and other vessels not falling within any of the following 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                                                                                          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 ; floating or submersible drilling or production platforms:
                       A. Sea-going                                                                           Free             Free
                       B.   Other . . .                                                                                         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) Entry under this heading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- No L 289/330                           Official Journal of the European Communities                              14 . 11 . 77
                                                      SECTION XVIII
                         OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,
                        CHECKING, PRECISION, MEDICAL AND SURGICAL INSTRUMENTS
                      AND APPARATUS ; CLOCKS AND WATCHES ; MUSICAL INSTRUMENTS ;
            SOUND RECORDERS OR REPRODUCERS ; TELEVISION IMAGE AND SOUND RECORDERS
                                         OR REPRODUCERS ; PARTS THEREOF
                                                        CHAPTER 90
                 OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION,
                      MEDICAL AND SURGICAL INSTRUMENTS AND APPARATUS ; PARTS THEREOF
Notes
1 . This Chapter does not cover:
    (a) Articles of a kind used in machines, appliances, instruments or apparatus, of unhardened vulcanised rubber, fal­
         ling within heading No 40.14, of leather or of composition leather, falling within heading No 42.04, or of tex­
         tile material (heading No 59.17);
    (b) Refractory goods of heading No 69.03 ; laboratory, chemical or industrial wares of heading No 69.09 ;
    (c) Glass mirrors, not optically worked, falling within heading No 70.09, and mirrors of base metal or of precious
         metal, not being optical elements, falling within heading No 83.06 or Chapter 71 ;
    (d) Goods falling within heading No 70.07, 70.11 , 70.14, 70.15 , 70.17 or 70.18 ;
    (e) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of artifi­
         cial 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 machin­
         ery, and separately imported weights for balances (heading No 84.20 ); lifting and handling machinery of head­
         ing No 84.22 ; fittings for adjusting work or tools on machine-tools, of heading No 84.48 , including fittings
         with optical devices for reading the scale ( for example, "optical" dividing heads) but not those which are in
         themselves essentially optical instruments (for example, alignment telescopes); valves and other appliances of
         heading No 84.61 ;
    (g) Searchlights and spotlights, of a kind used on motor vehicles, of heading No 85.09, and radio navigational aid
         or radar apparatus of heading No 85.15 ;
    (h) Cinematographic sound recorders, reproducers and re-recorders, operating solely by a magnetic process (head­
          ing 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--- 14 . 11 . 77                                 Official Journal of the European Communities                           No L 289 /331
2 . Subject to Note 1 above, parts or accessories which are suitable for use solely or principally with machines, ap­
     pliances, instruments or apparatus falling within any heading of this Chapter are to be classified as follows :
     (a) Parts or accessories constituting in themselves machines, appliances, instruments or apparatus (including optical
           elements of heading No 90.01 or 90.02 ) of any particular heading of the present Chapter or of Chapter 84, 85
           or 91 (other than headings Nos 84.65 and 85.28 ) are to be classified in that heading;
     (b) Other parts or accessories are to be classified in heading No 90.29 if they answer to the terms of that heading;
            otherwise they are to be classified in the heading appropriate to the machine, appliance, instrument or ap­
           paratus itself.
3 . Heading No 90.05 is to be taken not to apply to astronomical telescopes of a kind unsuitable for terrestrial ob­
      servation (heading No 90.06 ), or to telescopic sights for fitting to firearms, periscopic telescopes for fitting to sub­
      marines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter; such tele­
      scopic sights and telescopes are to be classified in heading No 90.13 .
4 . Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified
     both in heading No 90.13 and in heading No 90.16, are to be classified in heading No 90.16 .
5 . Heading No 90.28 is to be taken to apply, and apply only, to :
     ( a) Instruments or apparatus for measuring or checking electrical quantities;
     (b ) Machines, appliances, instruments or apparatus of a kind described in heading No 90.14, 90.15, 90.16, 90.22,
            90.23 , 90.24 , 90.25 or 90.27 (other than stroboscopes), the operation of which depends on an electrical
           phenomenon which varies according to the factor to be ascertained or automatically controlled;
     (c) Instruments or apparatus for measuring or detecting alpha, beta, gamma, "X-ray, cosmic or similar radiations;
          and
     (d) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non­
           electrical quantities the operation of which depends on an electrical phenomenon varying according to the fac­
           tor 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 clas­
     sified under their appropriate headings.
Additional Note
The expression "electronic instruments and apparatus " in subheading 90.28 A means instruments and apparatus
which incorporate one or more articles of heading No 85.21 ; but for the purposes of the foregoing, no account shall be
taken of articles of heading No 85.21 which have solely the function of rectifying current or which are included in the
power pack of instruments or apparatus.
                                                                                                               Rate of duty
      Heading
       number                                              Description                                  Autonomous      Conventional
                                                                                                            %                 %
          1                                                     2                                            3                4
       90.01          Lenses, prisms, mirrors and other optical elements, of any material,
                      unmounted, other than such elements of glass not optically worked; sheets
                      or plates, of polarising material:
                      A. Lenses, prisms, mirrors and other optical elements                                 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 289/332                           Official Journal of the European Communities                             14 . 11 . 77
                                                                                                      Rate of duty
   Heading
    number                                            Description                              Autonomous      Conventional
                                                                                                    %                 %
       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 and flashbulbs
             other than discharge lamps of heading No 85.20:
             A. Photographic cameras                                                               18               13
             B. Photographic flashlight apparatus and flashbulbs :
                   I. Electrically ignited flashbulbs                                              18
                  II. Other                                                                        16
    90.08    Cinematographic cameras, projectors, sound recorders and sound
             reproducers but not including re-recorders or film editing apparatus; any
             combination of these articles :
             A. Cameras and sound recorders, combined or not                                       16               10
             B. Projectors and sound reproducers, combined or not                                  19               11
    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 of 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                                                           15                6
              C. Other                                                                             15                7
    90.11    Miscroscopes and diffraction apparatus, electron and proton                           15
    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; lasers, other than laser diodes                                      18               11
 ---pagebreak--- 14 . 11 . 77                            Official Journal of the European Communities                            No L 289/333
                                                                                                           Rate of duty
      Heading
      number                                             Description                                Autonomous      Conventional
                                                                                                         %                 %
         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, draft­
                  ing machines, pantographs, slide rules, disc calculators and the like                 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    Mechanotherapy appliances; massage apparatus; psychological aptitude­
              testing apparatus; artificial respiration, ozone therapy, oxygen therapy,
              aerosol therapy or similar apparatus; breathing appliances (including gas
              masks and similar respirators)                                                            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; hearing aids and other appliances which are worn or
              carried, or implanted in the body, to compensate for a defect or disability:
              A. Artificial limbs, eyes, teeth and other artificial parts of the body :
                     I. Artificial teeth and dental fittings                                            17               7
                    II. Artificial eyes                                                                 14              5-5
                   III. Other                                                                           16              10
              B. Hearing aids and other appliances which are worn or carried, or
                  implanted in the body, to compensate for a defect or disability:
                     I. Hearing aids                                                                    12               5
                    II. Other                                                                           13               8
              C. Other                                               ,                                 15                9
 ---pagebreak--- No L 289/334                       Official Journal of the European Communities                                   14 . 11 . 77
                                                                                                      Rate o f 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
                                                                                                  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                                                                    18                 9
             B.   Thermostats                                                                     15                  9
             C. Other                                                                             16                  9
    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 oi* 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--- 14 . 11 . 77                         Official Journal of the European Communities                         No L 289 /335
                                                                                                      Rate of duty
      Heading
      number                                       Description                                 Autonomous      Conventional
                                                                                                    %                %
          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 failing within heading No 90.23 , 90.24, 90.26, 90.27 or 90.28 :
              A.' Parts or accessories suitable for use solely or principally with the
                  electronic instruments or apparatus falling within subheading 90.28 A            16               13
              B.  Other :
                    I. Parts of base metal, turned from bans, rods, angles, shapes, sections
                        or wire, of solid section, the greatest diameter of which does not
                        exceed 25 mm                                                               16              6-5
                   II . Other                                                                      16              7-5
 ---pagebreak--- No L 289/336                            Official Journal of the European Communities                                  14. 11 . 77
                                                            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 ex­
    ceeding 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 fit­
    ted, nor adapted to be fitted, with escapements (heading No 84.08 ).
3 . This Chapter does not cover parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV),
    or similar goods of artificial plastic materials ( which are generally classified in heading No 39.07). The Chapter
    also excludes weights, clock or watch glasses, watch chains or straps, parts of electrical equipment, ball bearings or
    bearing balls. Clock and watch springs are to be classified as clock or watch parts (heading No 91.11 ).
4 . Except as provided in Notes 2 and 3 , movements and other parts suitable for use both in clocks or watches and in
    other articles (for example, precision instruments) are to be taken as falling within this Chapter and not within any
    other Chapter.
5 . Cases, boxes and similar containers imported with articles of this Chapter are to be classified with such articles if
    they are of a kind normally sold therewith. Cases, boxes and similar containers imported separately are to be clas­
    sified under their appropriate headings.
                                                                                                           Rate of duty
     Heading
     number                                            Description                                Autonomous        Conventional
                                                                                                        %                  %
        1                                                   2                                           3                  4
     91.01        Pocket-watches, wrist-watches and other watches, including stop-watches              13               7-5
                                                                                                   with min .        with min.
                                                                                                  of 0-50 u.a .     of 0-35 u.a.
                                                                                                      each           each and
                                                                                                                   max . of 105
                                                                                                                     u.a . 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--- 14 . 11 . 77                        Official Journal of the European Communities                        No L 289 /337
                                                                                                   Rate of duty
     Heading
      number                                        Description                           Autonomous        Conventional
         1                                               2                                      3                  !
      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 040 u.a .     of 0-28 u.a .
                                                                                              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' je\«els (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 040 u.a .     of 0-28 u.a .
                                                                                              each              each
                   II. Other                                                                   14                10
             D. Clock movements, unassembled                                                   14                 10
             E. Rough watch movements                                                          11                7-5
             F.   Other                                                                        11                7-5
 ---pagebreak--- No L 289/338                                Official Journal of the European Communities                            14 . 11 . 77
                                                              CHAPTER 92
          MUSICAL INSTRUMENTS ; SOUND RECORDERS OR REPRODUCERS ; TELEVISION IMAGE AND SOUND
                       RECORDERS OR REPRODUCERS ; PARTS AND ACCESSORIES OF SUCH ARTICLES
Notes
1 . This Chapter does not cover:
    (a) Film wholly or partly sensitised for photographic or photo-electric recording or such film exposed, whether or
          not developed ( Chapter 37);
    (b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of artifi­
          cial plastic materials (which are generally classified in heading No 39.07);
    ( c) Microphones, amplifiers, loudspeakers, head-phones, switches, stroboscopes and other accessory instruments,
         apparatus or equipment falling within Chapter 85 or 90, for use with but not incorporated in or housed in the
         same cabinet as instruments of the present Chapter; sound recorders or reproducers combined with a radio or
         television receiver (heading No 85.15 );
    (d) Brushes (for cleaning musical instruments) falling within heading No 96.01 ;
    (e) Toy instruments (heading No 97.03 );
    ( f) Collectors' pieces or antiques (heading No 99.05 or 99.06 ); or
    (g) Spools, reels or similar supports ( which are to be classified according to their constituent material , for example,
         in heading No 39.07 or Section XV).
2 . Bows and sticks and similar devices used in playing the musical instruments of headings Nos 92.02 and 92.06 , im­
    ported 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 clas­
    sified under their appropriate headings.
                                                                                                         Rate of duty
      Heading                                                                                     Autonomous      Conventional
      number                                             Description
                                                                                                       %                %
         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--- 14 . 11 . 77                          Official Journal of the European Communities                    No L 289 /339
                                                                                                 Rate   )f duty
      Heading
      number                                        Description                           Autonomous        Conventional
                                                                                               %                   %
         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]
      92.10   Parts and accessories of musical instruments, including perforated
              music rolls and mechanisms for musical boxes ; metronomes, tuning forks and
              pitch pipes of all kinds :
              A. Mechanisms for musical boxes                                                 18                 4
              B. Musical instrument strings                                                   17                7
              C. Other                          .                                            18       |         9
      92.11   Gramophones, dictating machines and other sound recorders or repro­
              ducers, including record-players and tape decks, with or without sound­
              heads ; television image and sound recorders or reproducers :
              A. Sound recorders or reproducers :
                     I. Sound recorders                                                       19               7-5
                    II . Sound reproducers                                                    19               9-5
                   III. Combined sound recorders and reproducers                              16               8-5
              B. Television image and sound recorders or reproducers                          13                 8
 ---pagebreak--- No L 289/340                          Official Journal of the European Communities                                 14 . 11 . 77
                                                                                                        Rate of duty
   Heading
    number                                          Description                                 Autonomous       Conventi jnal
                                                                                                     %
      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,
                      excluding magnetically recorded tapes :
                      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 u.a .      117 u.a .
                                                                                                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 , turned from bars, rods , angles, shapes, sections
                or wire, of solid section , the greatest diameter of which does not
                exceed 25 mm                                                                        18                 7
             D. Other                                                                               18                 9
                                                                                                             i
 ---pagebreak--- 14 . 11 . 77                                Official Journal of the European Communities                       No L 289/341
                                                              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 artifi­
           cial 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. clas­
      sified under their appropriate headings .
                                                                                                          Rate of duty
        Heading
        number                                             Description                             Autonomous      Conventional
                                                                                                        %
           1                                                    2                                       3                 4
       93.01         Side-arms (for example, swords, cutlasses and bayonets) and parts thereof
                     and scabbards and sheaths therefor                                                8                4
       93.02         Revolvers and pistols , being firearms :
                     A. 9 mm calibre and higher                                                        9               7-5
                     B.   Other                                                                        16             115
       93.03         Artillery weapons, machine-guns, sub-machine-guns          and other military
                     firearms and projectors (other than revolvers and pistols)                      Free            Free
 ---pagebreak---                                                                                                                14 . 11 . 77
No L 289/342                         Official Journal of the European Communities
                                                                                                    Rate of duty
    Heading                                                                                 Autonomous       Conventional
    number                                         Description
                                                                                                 %                  %
       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
             B.  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; ammuniton 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
                                                                                                 12                7
                       b ) Other
                  II . Other :
                       a) Sporting and target shooting cartridges                                19               9-5
                       b) Other                                                                  17               8-5
 ---pagebreak--- 14 . 11 . 77                             Official Journal of the European Communities                          No L 289/343
                                                         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 col­
           umns, 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 artifi­
           cial 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 sew­
           ing machines (heading No 84.41 );
     ( g) Furniture specially designed as parts of radio-gramophones, wireless sets or television sets (heading No 85.15 );
     (h ) Dentists' spittoons falling within heading No 90.17 ;
     (ij ) Goods falling within Chapter 91 (for example, clocks and clock cases);
     ( k ) Furniture specially designed as parts of gramophones, of dictating machines or of other sound reproducers or
           recorders, falling within heading No 92.13 ; or
     ( 1) Toy furniture (heading No 97.03 ), billiard tables and other furniture specially constructed for games (heading
           No 97.04 ) or for conjuring tricks ( heading No 97.05 ).
2 . The articles (other than parts) referred to in headings Nos 94.01 , 94.02 and 94.03 are to be classified in those
     headings only if they are designed for placing on the floor or ground.
     This provision is however, to be taken not to apply to the following which are still to be classified in the above­
    mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other:
    ( a) Kitchen cabinets and similar cupboards ;
    (b) Seats and beds ;
    ( c) Unit bookcases and similar unit furniture.
 ---pagebreak--- No L 289/344                               Official Journal of the European Communities                           14 . 11 . 77
3 . (a) In this Chapter references to parts of goods do not include reference to sheets ( whether or not cut to shape but
          not combined with other parts) of glass ( including mirrors) or of marble or other stone.
    (b) Goods described in heading No 94.04 , imported separately, are not to be classified in heading No 94.01 , 94.02
          or 94.03 as parts of goods.
                                                                                                       Rate of duty
     Heading
     number                                                Description                          Autonomous      Conventional
        1                                                       2                                    a                 4
     94.01         Chairs and other seats ( other than those falling within heading No 94.02 ),
                   whether or not convertible into beds, and parts thereof:
                   A. 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--- 14 . 11 . 77                             Official journal of the European Communities                         No L 289 /345
                                                            CHAPTER 95
                          ARTICLES AND MANUFACTURES OF CARVING OR MOULDING MATERIAL
Notes
1 . This Chapter does not cover :
     ( a) Articles falling within Chapter 66 ( for example, parts of umbrellas, walking-sticks);
     ( b ) Articles falling within Chapter 71 ( for example, imitation jewellery);
     (c) Cutlery or other articles falling within Chapter 82 with handles or other parts of carving or moulding materials ;
            the headings of the present Chapter apply, however, to separately imported handles or other parts of such arti­
            cles ;
     ( d) Articles falling within Chapter 90 ( for example, spectacle frames);
     (e) Articles falling within Chapter 91 ( for example, clock or watch cases);
     ( f) Articles falling within Chapter 92 ( for example, musical instruments and parts thereof);
     (g) Articles falling within Chapter 93 ( arms and parts thereof);
     ( h) Articles falling within Chapter 94 ( furniture and parts thereof);
     ( ij ) Brushes, powder puffs or other articles falling within Chapter 96 ;
     ( k) Articles falling within Chapter 97 (toys, games and sports requisites);
     ( 1) Articles falling within Chapter 98 ( for example, buttons, cuff-links, smoking pipes, combs ); or
     ( m) Collectors' pieces or antiques ( Chapter 99 ).
2 . In heading No 95.08 , the expression "vegetable or mineral carving material" is to be taken to apply to :
     ( a) Hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving ( for example, corozo
             and dom);
     (b ) Jet ( and mineral substitutes for jet), amber, meerschaum, agglomerated amber and agglomerated meerschaum.
                                                                                                         Rate of duty
       Heading                                                                                                    Conventional
       number                                         Description                                Autonomous
                                                                                                      %
            1                                              '1                                         a                4
      [95.01 ]
       [95.02 ]
 ---pagebreak--- No L 289/346                         Official Journal of the European Communities                             14 . 11 . 77
                                                                                                   Rate of duty
    Heading                                                                                                 Conventional
     number                                        Description                              Autonomous
                                                                                                 %                %
       1                                                2                                        3                 4
   [95.03 ]
   [95.04 ]
     95.05   Worked tortoise-shell, mother of pearl, ivory, bone, horn, coral (natural
             or agglomerated) and other animal carving material , and articles of those
             materials :
             A. Coral ( natural or agglomerated), worked :
                    I. Combine^ with other materials                                            15              7-5
                  II. Other                                                                      7               3
             B.   Other :
                    I. Plates, sheets, rods, tubes, discs and similar forms, not polished
                        or otherwise worked                                                      8               4
                   II
                   II.. Other                                                                   17              8-5
   [95.06]
   [ 95.07]
     95.08   Worked vegetable or mineral carving material and articles of those materials ;
             mouldéd or carved articles of wax, of stearin, of natural gums or natural
             resins (for example, copal or rosin) or of modelling pastés, and other
             moulded or carved articles not elsewhere specified or included; worked,
             unhardened gelatin (except gelatin falling within heading No 35.03 ) and
             articles of unhardened gelatin :
             A. Vegetable or mineral carving material in plates, sheets, rods, tubes,
                 discs and similar forms, not polished or otherwise worked                       5               2
             B.   Other                                                                         12               6
 ---pagebreak--- 14 . 11 . 77                                Official Journal of the European Communities                         No L 289 /347
                                                                  CHAPTER 96
                                           BROOMS, BRUSHES, POWDER-PUFFS AND SIEVES
Notes
1 . This Chapter does not cover :
     (a) Articles falling within Chapter 71 ;
     ( b ) Brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes, falling within
            heading No 90.17 ; or
     (c) Toys ( Chapter 97).
2 . In heading No 96.01 , the expression "prepared knots and tufts for broom or brush making" is to be taken to apply
     only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorpor­
     ation without division in brooms or brushes, or which require only such further minor processes as glueing or coat­
     ing the butts, or trimming to shape at the top, to render them ready for such incorporation.
                                                                                                           Rate of duty
      Heading                                                                                                       Conventional
      number                                               Description                              Autonomous
                                                                                                         %
          1                                                     2                                        3                4
       96.01        Brooms and brushes, consisting of twigs or other vegetable materials merely
                    bound together and not mounted in a head (for example, besoms and whisks),
                    with or without handles; other brooms and brushes (including brushes of a kind
                    used as parts of machines); prepared knots and tufts for broom or brush making;
                    paint rollers ; squeegees ( other than roller squeegees) and mops :
                    A. Brooms and brushes, consisting of twigs or other vegetable materials merely
                        bound together and not mounted in a head (for example, besoms and
                        whisks), with or without handles; prepared knots and tufts for broom or
                                                                                                        18               9
                    B.  Other :
                          I. Tooth brushes                                                              25              10
                         II . Brushes of a kind used as parts of machines                               17               7
                       III . Other                                                                      21              15
     [96.02]
     [96.03 ]
     [96.04]
      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 289/348                             Official Journal of the European Communities                            14 . 11 . 77
                                                          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 andthe 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 artifi­
           cial plastic materials (which are generally classified in heading No 39.07);
     ( 1 ) Articles falling within heading No 83.11 ;
     ( m ) Sports vehicles (other than bobsleighs, toboggans and the like) falling within Section XVII ;
     ( n ) Children's cycles fitted with ball bearings and in the normal form of adults' cycles (heading No 87.10 );
     (o) Sports craft such as canoes and skiffs ( Chapter 89), or their means of propulsion ( Chapter 44 for such articles
           made of wood);
     (p ) Spectacles, goggles and the like, for sports and outdoor games ( heading No 90.04 );
      (q) Decoy calls and whistles (heading No 92.08 );
      ( r) Arms or other articles of Chapter 93 ; or
     ( s) Racket strings, tents or other camping goods, or gloves ( classified, in general, according to the material of
           which they are made).
2 . The headings of this Chapter are to be taken to include articles in which pearls , precious or semi-precious stones
       ( natural, synthetic or reconstructed), precious metals or rolled precious metals constitute only minor constituents .
 3 . In heading No 97.02 , the term "dolls" is to be taken to apply to such articles as are representations of human
        beings.
4. Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles falling
       within any heading of this Chapter are to be classified with those articles.
 ---pagebreak--- 14 . 11 . 77                        Official Journal of the European Communities                        No L 289/349
                                                                                                   Rate of duty
     Heading
      number                                       Description                              Autonomous      Conventional
                                                                                                 %                 % '
         1                                              2                                        3                 4
      97.01  Wheeled toys designed to be ridden by children (for example, toy bicycles
             and tricycles and pedal motor cars); dolls' prams and dolls' push chairs           21              10-5
      97.02  Dolls :
             A. Dolls (dressed or undressed)                                                    25               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)                         22               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 289/350                                Official Journal of the European Communities                            14 . 11 . 77
                                                              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 artifi­
        cial 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 clas­
    sified under their appropriate headings.
                                                                                                         Rate of duty
     Heading                                                                                                      Conventional
     number                                              Description                              Autonomous
                                                                                                       %                %
        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             115
                  B.   Other                                                                          20              14
     98.03        Fountain pens, stylograph pens and pencils (including ball point pens and
                  pencils) and other pens, pen-holders, pencil-holders and similar holders,
                  propelling pencils and sliding pencils ; parts and fittings thereof, other than
                  those falling within heading No 98.04 or 98.05 :
                  A. Fountain pens and stylograph pens and pencils (including ball point,
                      felt tipped and fibre tipped pens and pencils)                                 22               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, turned from bars, rods, angles, shapes, sections
                           or wire, of solid section                                                  17             7-5
                       II. Other                                                                      17              7
 ---pagebreak--- 14 . 11 . 77                          Official Journal of the European Communities                          No L 289 /351
                                                                                                      Rate of duty
     Heading
     number                                        Description                               Autonomous        Conventional
                                                                                                  %                   %
         1                                              2                                          3                  4
      98.04   Pen nibs and nib points:
              A. Pen nibs :
                   I. Of gold                 ;                                                   10                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 with "leads" encased in wood or in a rigid paper 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
             opçrated composing sticks and hand printing sets incorporating such
             composing sticks                        c                                .'         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, turned from bars, rods, 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 rpanufacture of pipes              6 ,               3
             B.  Other                                                                           18                10
     98.12   Combs, hair-slides and the like                                                     22                 9
    [98.13]
     98.14   Scent and similar sprays of a kind used for toilet purposes, and mounts and
             heads therefor                                                                     20                 10
 ---pagebreak--- No L 289/352                      Official Journal of the European Communities                          14 . 11 . 77
                                                                                             Rate of duty
   Heading
    number                                         Description                        Autonomous      Conventional
                                                                                           %                %
      1                                                 2                                  3                4
    98.15    Vacuum flasks and other vacuum vessels, complete with cases; parts
             thereof, other than glass inners :
             A. Vacuum flasks ^ and other vacuum vessels, complete with cases, having
                 a capacity not exceeding 0-75 litre                                      26              17
             R.  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--- 14 . 11 . 77                              Official Journal of the European Communities                         No L 289 /353
                                                          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 impres­
     sions produced directly, in black and white or in colour, of one or of several plates wholly executed by hand by the
     artist, irrespective of the process or of the material employed by him, but not including any mechanical or photo­
     mechanical process.
3 . Heading No 99.03 is to be taken not to apply to mass-produced reproductions or works of conventional
     craftsmanship of a commercial character.
4 . ( a) Subject to Notes 1 to 3 above, articles falling within headings of this Chapter are to be classified in whichever
          of those headings is appropriate and not in any other heading of the Tariff.
     (b) Heading No 99.06 is to be taken not to apply to articles falling within any of the preceding headings of this
         Chapter.
5 . Frames around paintings, drawings, pastels, engravings, prints or lithographs are to be treated as forming part of
     those articles, provided they are of a kind and of a value normal to those articles.
                                                                                                          Rate of duty
      Heading
      number                                             Description                             Autonomous        Conventional
                                                                                                      %                  %
          1                                                   2                                       3                  4
      99.01         Paintings, drawings and pastels, executed entirely by hand (other than
                    industrial drawings falling within heading No 49.06 and other than hand­
                    painted or hand-decorated manufactured articles)                                 Free              Free
       99.02        Original engravings, prints and lithographs                                      Free              Free
       99.03        Original sculptures and statuary, in any material                               Free              Free
 ---pagebreak--- No L 289/354                       Official Journal of the European Communities                             14 . 11 . 77
                                                                                                 Rate of duty
   Heading
    number                                        Description                            Autonomous       Conventional
                                                                                              %                 %
       1                                               2                                      3                 4
    99.04    Postage, revenue and similar stamps (including stamp-postmarks and
             franked envelopes, letter-cards and the like), used, or if unused not of
             current or new issue in the country to which they are destined                 Free            Free
    99.05    Collections and collectors' pieces of zoological, botanical, mineralogicai,
             anatomical, historical, archaeological, paleontological, ethnographic or
             numismatic interest                         ,                                  Free             Free
    99.06    Antiques of an age exceeding 100 years .                                       Free             Free
 ---pagebreak--- 14. 11 . 77 Official Journal of the European Communities No L 289/355
             COMMON CUSTOMS TARIFF
                                ANNEX
 ---pagebreak--- No L 289/356                                          Official Journal of the European Communities                                                                14 . 11 . 77
                                                                                   ANNEX
                             HEADINGS OR SUBHEADINGS OF WHICH ONLY PART IS COVERED BY A GATT
                             CONCESSION OR IN WHICH DIFFERENT CONCESSIONS HAVE BEEN GRANTED
                                                                                                                                                                    Rate of
        Heading                                                                                                                                                  conventional
        number                                                                       Description
                                                                                                                                                                     duty
       01.06              Other live animals :
                          ex C. Other :
                                    — Hares, partridges and pheasants                                                                                               Free
       03.03              Crustaceans and molluscs, whether in shell or not, fresh (live or dead), chilled, frozen,
                          salted, in brine or dried; crustaceans, in shell, simply'boiled in water:
                          A. Crustaceans :
                               ex     I. Crawfish :
                                         — Crawfish tails                                                                                                            25
       04.04              Cheese and curd :
                          A. Emmentaler, Gruyere, Sbrinz, Bergkase and Appenzell, not grated or powdered:
                                 I. Of a minimum fat content of 45% by weight, in the dry matter, matured for at
                                    least three months (a):
                                    a) Whole cheeses (b) of a free-at-frontier value per 100 kg net weight of:
                                          ex 1 . 117 u.a. or more, but less than 141-75 u.a. (other than Appenzell) (c) (d) ....                                   20 u.a.
                                                                                                                                                                per 100 kg
                                                                                                                                                                net weight
                                         ex 2 . 141-75 u.a. or more ( other than Bergkase) (c)                                                                    7-5 u.a.
                                                                                                                                                               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 137 u.a. but less than 170 u.a. per 100 kg net
                                                       weight (other than Appenzell) (c) (d)                                                                      20 u.a.
                                                                                                                                                               per 100 kg
                                                                                                                                                                net weight
(a) Entry under this subheading is subject to be determined by the competent authorities.
(b) The expression "whole cheeses" shall be taken to apply to whole cheese 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 Emmentaler prices in the
    Community.
    This adjustment shall be by way of an increase or decrease of 14 u.a. in the minimun values for every increase or decrease of 1 u.a. 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 to 15 u.a. by raising the value limits by 5 u.a.
 ---pagebreak---  14 . 11 . 77                                           Official Journal of the European Communities                                                             No L 289 /357
                                                                                                                                                                         ANNEX
                                                                                                                                                                           (cont'd)
         Heading                                                                       Description
         number
          04.04              A. I. b) 1 . ex bb) Of not less than 450 g and of a free-at-frontier value of not less
        (cont'd)                                            than 170 u.a. per 100 kg net weight (other than Bergkase) (a)                                             7-5 u.a .
                                                                                                                                                                    per 100 kf
                                                                                                                                                                    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 190 u.a. per 100 kg net weight
                                                 (other than Bergkase) ( a) ( b)                                                                                      7-5 u.a .
                                                                                                                                                                    per 100 kj
                                                                                                                                                                    net weight
      ex 05.09              Horns, antlers, hooves, nails claws (excluding claws of tortoise-shell) and beaks , unworked or
                            simply prepared but not cut to shape, and waste and powder of these products; whalebone and
                            the like, unworked or simply prepared but not cut to shape, and hair and waste of these products                                            Free
          05.15             Animal products not elsewhere specified or included ; dead animals of Chapter 1 or
                            Chapter 3 , unfit for human consumption :
                            ex A. Fish, crustaceans and molluscs :
                                     — Fish roes; salted cod roe for use as bajt                                                                                       Free
                            ex B.     Other :
                                     — Cochineal; animal blood ; sinews and tendons; parings and similar waste,
                                          of raw hides or skins                                                                                                        Free
          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 (c )                                                              Free
                                      — Other                                                                                                                            17
                                 — Other                                    .                                                                                           Free
                            E. Turmeric ( curcuma); fenugreek seed :
                                 — Fenugreek seed, ground                                                                                                                 2
                                 — Other                                                                                                                                Free
(a) The Community reseryes the right to reduce the minimum values specified in the concessions.
      From 1 July 1970 the minimum values shall he automatically adjusted to take account of changes in the factors determining the formation of Emmentaler prices in the
      Community .
      This adjustment shall be by way of an increase or decrease of 14 u.a . in the minimum values for every increase or decrease of 1 u.a . per 100 kg in the common target price of
      milk in the Community .
 (b) 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.
 ( c) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- No L 289/358                       Official Journal of the European Communities                                    14 . 11 . 77
 ANNEX
(cont'd)
                                                                                                                   Rate of
    Heading                                                 Description                                          conventional
     number
                                                                                                                    duty
                                                                                                                      %
     11.04   Flour of the dried leguminous vegetables falling within heading No 07.05                         or
             of the fruits falling within any heading in Chapter 8 ; flour and meal                           of
             sago and of roots and tubers falling within heading No 07.06 :
             ex A. Flour       of    the    dried     leguminous        vegetables   falling  withing    heading
                     No 07.05 :
                    — Of peas, beans or lentils                                                                       12
  ex 12.01   Oil seeds and oleaginous fruit, whole or broken, other than ground-nuts and castor seeds                Free
     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 bark, 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
     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
 ---pagebreak--- 14 . 11 . 77                                         Official Journal of the European Communities                                No L 289/ 359
                                                                                                                                       ANNEX
                                                                                                                                         (cont 'd)
                                                                                                                                     Rate of
      Heading                                                                                                                      conventional
                                                                                   Description
       number                                                                                                                         duty
                                                                                                                                        %
       14.02              Vegetable materials, whether or not put up on a layer or between two layers of other
                          material, of a kind used primarily as stuffing or as padding (for example, kapok, vege­
                          table Jiair and eel-grass):
                         — Put up on a layer or between two layers of other material                                                    1-5
                         — Other :
                              — Vegetable hair                                                                                          1-5
                              — Kapok :
                                   — Raw                                                                                               Free
                                    — Other                                                                                              1
                              — Other                                                                                                  Free
       14.05             Vegetable products not elsewhere specified or included:
                          — Raw vegetable materials of a kind used for dyeing or tanning                                               Free
                          — Hard seeds, pips, hulls and nuts, of a kind used for carving (for example,
                              corozo and dom )                                                                                         Free
                          — Other :
                              — Put up on a layer or between two layers of other material                                               1-5
                              — Other                                                                                                  Free
       15.04             Fats and oils, of fish and marine mammals, whether or not refined :
                         A. Fish-liver oil :
                               II. Other :
                                   — Of halibut                                                                                        Free
                                   — Of other fish                                                                                       6
       15.07             Fixed vegetable oils, fluid or solid, crude, refined or purified:
                         ex B. China-wood and oiticica oils: myrtle wax and Japan wax:
                                   — China-wood and oiticica oils, crude                                                                3
                                   — Refined or purified oils, other than Japan wax                                                     3
                              D. Other oils :
                                     I. For technical or industrial uses other than the manufacture of foodstuffs ( a):
                                        a) Crude :
                                              ex 3 .   Other :
                                                       — Ground-nut, coconut, colza, linseed, rape seed, sunflower seed, illipe,
                                                             karite, makore, touloucouna or babassu oils                                5
                                        b) Other:
                                             ex 2 .    Other :
                                                       — Colza, linseed, rape seed, sunflower seed, illipe, karite, makore,
                                                             touloucouna or babassu oils                                                8
(a) Entry under this subheading is subject to conditions to be determined by the competent authorities.
 ---pagebreak--- No L 289/360                          Official Journal of the European Communities                                   14 . 11 . 77
ANNEX
(cont'd)
                                                                                                                     Rate of
     Heading                                                   Description                                         conventional
      number
                                                                                                                       duty
                                                                                                                        %
      15.07  D. II. Other :
    (cont'd)          b ) Other:
                            2 . Solid, other ; fluid :
                                ex aa) Crude :
                                         — Ground-nut, coconut, colza, cotton seed, mustard seed, rape seed,
                                               soya bean or sunflower seed oils                                         10
                                ex bb) Other :
                                         — Ground-nut, cotton seed, soya bean or sunflower seed oils                    15
                                         — Other oils, excluding oils containing 50% or more by weight of free
                                               fatty acids and excluding palm kernel, illipe, coconut, colza, rape
                                              seed or copaiba oils                                                      15
      15.12  Animal or vegetable oils and fats, wholly or partly hydrogenated, or solidified or
             hardened by any other process, whether or not refined, but not further prepared:
             ex B.     Other :
                      — Fats and oils of fish or marine mammals, hydrogenated, whether or not
                            refined, but not prepared                                                                   17
      16.04  Prepared or preserved fish, including caviar and caviar substitutes:
             ex F. Bonito (Sarda spp ), mackerel and anchovies :
                      — Bonito and mackerel                                                                             25
      20.06  Fruit otherwise prepared or preserved, whether or not containing added sugar or spirit:
             B.   II . c) Not containing added sugar, in immediate packings of a net capacity :
                            1 . Of 4-5 kg or more :
                                ex aa ) Apricots:
                                       — In immediate packings of a net capacity of 4-5 kg or more
                                           but less than 5 kg                                                           23
                                ex bb) Peaches (including nectarines) and plums :
                                       — In immediate packings of a net capacity of 4-5 kg or more
                                           but less than 5 kg                                                           23
                                ex dd) Other fruits:
                                       — In immediate packings of a net capacity of 4-5 kg or more
                                           but less than 5 kg                                                           23
                                ex ee) Mixtures of fruit:
                                        — In immediate packings of a net capacity of 4-5 kg or more
                                           but less than 5 kg            ,                                              23
      22.09  Spirits (other than those of heading No 22.08 ; liqueurs and other spirituous beverages;
             compound alcoholic preparations (known as "concentrated extracts") for the manufacture
             of beverages:
             A. Spirits (other than those of heading No 22.08 ), in containers holding:
                 ex      I. Two litres or less :
                            — Of 45-2° or less                                                                      1-60 u.a.
                                                                                                                   per hi and
                                                                                                                   per degree
                                                                                                                    + 10 u.a.
                                                                                                                      per hi
                 ex      II. More than two litres :
                            — Of 45-2° or less                                                                      1-60 u.a.
                                                                                                                   per hi and
                                                                                                                   per degree
 ---pagebreak--- 14 . 11 . 77                       Official Journal of the European Communities                                   No L 289/361
                                                                                                                          ANNEX
                                                                                                                          (cont 'd)
                                                                                                                       Rate of
      Heading                                                Description                                            conventional
      number                                                                                                            duty
                                                                                                                         %
      22.09   C. Spirituous beverages:
     (cont'd)      V. Other, in containers holding:
                      ex a ) Two litres or less :
                               — Liqueurs and brandy (other than brandy made from stone fruit, seed
                                 fruit or seed-fruit marc), containing 45-2° or less of ethyl alcohol                 1-60 u.a .
                                                                                                                    per hi and
                                                                                                                    per degree
                                                                                                                     + 10 u.a .
                                                                                                                       per hi
                      ex b) More than two litres:
                               — 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 u.a.
                                                                                                                    per hi and
                                                                                                                    per degree
      25.32   Mineral substances not elsewhere specified or included:
              ex B.   Other :
                      — Earth colours, whether or not calcined or mixed together:
                           — Not calcined or mixed                                                                        1
                           — Other                                                                                       3-5
                      — Other                                                                                           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):
              — Bituminous mastics                                                                                        3
              — Other                                                                                                     1
      28.01   Halogens ( fluorine, chlorine, bromine and iodine):
              D. Iodine :
                  — Crude                                                                                               Free
                  — Other                                                                                                12
      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)
              B.   Other :
                      — Artificial radio-active isotopes (EURATOM)
                      — Compounds of artificial radio-active isotopes (EURATOM)                                         Free
                      — Other                                                                                           Free
 ---pagebreak--- No L 289/362                          Official Journal of the European Communities                    14 . 11 . 77
 ANNEX
(cont'd)
                                                                                                       Rate of
     Heading                                                 Description                             conventional
      number
                                                                                                         duty
    28.52    Compounds, inorganic or organic, of thorium, of uranium depleted in U 235 , of rare
             earth metals, of yttrium or of scandium, whether or not mixed together:
             ex A. Of thorium or of uranium depleted in U 235, whether or not mixed together
                      (EURATOM), other than thorium salts                                               Free
    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 (Vetiveria
                              zizanioïdes) oils                                                         2-4
                         — Other                                                                        3-2
    37.07    Cinematograph film, exposed and developed, whether or not incorporating sound track
             or consisting only of sound track, negative or positive:
             A Consisting only of sound track :
                — Negatives and intermediate positives                                                 Free
                — Other positives                                                                    1-52 u.a.
                                                                                                    per 100 m
    38.09    Wood tar; wood tar oils (other than the composite solvents and thinners falling
             within heading No 38.18 ); wood creosote; wood naphtha; acetone oil;
             vegetable pitch of all kinds; brewers' pitch and similar compounds based on rosin
             or on vegetable pitch ; foundry core binders based on natural resinous products:
             B.  Other :
                      Wood naphtha                                                                      12-8
                      Other                                                                             64
     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                          10
 ---pagebreak--- 14 . 11 . 77                                         Official Journal of the European Communities                                                           No L 289 /363
                                                                                                                                                                       ANNEX
                                                                                                                                                                         (cont'd)
                                                                                                                                                                    Rate of
       Heading                                                                                                                                                   conventional
                                                                                    Description
        number                                                                                                                                                       duty
                                                                                                                                                                       %
     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 a value of 2-50 u.a. or more per m2                                                                                   13
                                         — Other                                                                                                                     14
                                    — Other fabrics :
                                         — Of combed yarn, of a value of 3 u.a. or more per m2                                                                        13
                                          — Of carded yarn, of a value of 2-50 u.a. or more per m2                                                                    13
                                         — Other :                                                                                                                    16
                         ex B.      II . Other :
                                         — Fabrics of combed yarn, of a value of 2 u.a. or more per m2 . . .                                                          18
                                         — Fabrics of carded yarn, of a value of 1 - 85 u.a. or more per m2                                                           18
     59.12               Textile fabrics otherwise impregnated or coated; painted canvas being theatrical
                         scenery, studio back-cloths or the like:
                         — Oilcloth and other textile fabrics coated with preparations with a basis
                              of drying oil                                                                                                                          7-5
                         — Other                                                                                                                                      7
      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
   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
     84.06               Internal combustion piston engines:
                         C. Other engines :
                                II. Compression ignition engines:
                                    ex a) Marine propulsion engines:
                                               — For the vessels of subheadings 89.01 A, 89.01 B I, 89.02 A, 89.02 B I and
                                                   89.03 A ( b ) .i                                                                                                 Free
     (a) "Loden fabrics" means plain-weave fabrics weighing not less than 250 but not more than 450 g/m2, fulled, single-coloured or with mixed or mottled yarns, mack
          from single yarns of carded wool mixed with fine animal hair; the fabrics may also contain coarse animal hair or man-made fibres. The fibres are laid or oriented in
          the same direction by a surface treatment which renders the fabrics waterproof.
     ( b) Entry under this subheading is subject to conditions to be determined by the competent authorities.